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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 55 - Motor Fuels Taxes
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Subchapter 2 - Motor Fuel Tax Law
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-201. Title
§ 26-55-202. Definitions
§ 26-55-203. Effect of reference to subchapter
§ 26-55-204. Rules and regulations
§ 26-55-205. Levy of tax
§ 26-55-206. Purpose of tax -- Allocation
§ 26-55-207. Exemptions
§ 26-55-208. Sale of motor fuel exempt from sales or gross receipts tax
§ 26-55-209. Local taxes prohibited
§ 26-55-210. Border tax rate areas generally
§ 26-55-211. Border tax rate applicable within corporate boundaries
§ 26-55-212. Border tax rate areas -- Use of auxiliary fuel tanks
§ 26-55-213. Distributor's license -- Requirement -- Penalty for noncompliance
§ 26-55-214. Distributor's license -- Application and bond
§ 26-55-215. Distributor's license -- Issuance of certificate
§ 26-55-216. Distributor's license -- Nonassignable
§ 26-55-217. Distributor's license -- Display required
§ 26-55-218. Distributor's license -- Expiration
§ 26-55-219. Distributor's license -- Refusal
§ 26-55-220. Municipal licenses for distributors
§ 26-55-221. Licenses -- Persons other than distributors
§ 26-55-222. Bonds -- Requirement -- Amounts -- Waiver
§ 26-55-223. Bonds -- Deposit or pledge of government obligations as alternative
§ 26-55-224. Bonds -- Additional bonds -- Conditions for requirement
§ 26-55-225. Bonds -- New bonds -- Conditions for requirement
§ 26-55-226. Bonds -- Release or discharge of surety
§ 26-55-229. Tax reports
§ 26-55-230. Computation and payment of tax
§ 26-55-231. Failure to report or pay tax -- Revocation or cancellation of license
§ 26-55-232. Failure to report or pay taxes promptly -- Penalties
§ 26-55-234. Statements and reports from persons not distributors
§ 26-55-235. Reports from carriers transporting motor fuel
§ 26-55-236. Failure to file reports, statements, or returns -- Falsification -- Penalties
§ 26-55-239. Forms for reports or records
§ 26-55-240. Discontinuance or transfer of business
§ 26-55-241. Unpaid tax -- Lien on property -- Enforcement
§ 26-55-242. Sale of distributor's property -- Certificate of lien
§ 26-55-245. Refunds -- Taxes erroneously or illegally collected -- Lost fuel
§ 26-55-246. Posting price of fuel plus tax
§ 26-55-247. Confiscation and sale of equipment of persons transporting motor fuel unlawfully
§ 26-55-248. Sale of fuels purchased from other than duly licensed distributor -- Penalties
§ 26-55-249. Public inspection of records
§ 26-55-250. Exchange of information among states