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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 7 - Fuel Imported in Supply Tanks
Subchapter 7 - Fuel Imported in Supply Tanks
§ 26-55-701. Purpose of tax
§ 26-55-702. Liability for tax
§ 26-55-703. Exemptions
§ 26-55-704. Allocation and distribution of tax
§ 26-55-705. License required -- Application
§ 26-55-706. Bond of applicant
§ 26-55-707. License -- Issuance -- Terms and conditions
§ 26-55-708. Registration of licensee's motor vehicles
§ 26-55-709. Interstate carrier certificates or permits
§ 26-55-710. Quarterly mileage reports -- Tax computation
§ 26-55-711. Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase
§ 26-55-712. Bonded and unbonded interstate users -- Knowing failure to pay tax or penalty
§ 26-55-713. Claims for refunds by nonbonded users
§ 26-55-714. Interstate users -- Tax refund procedure
§ 26-55-716. Failure or refusal to pay tax -- Penalties, interest, and costs
§ 26-55-717. Unlicensed users -- Failure to pay tax -- Burden of proof
§ 26-55-718. Failure to file report or pay tax, filing fraudulent reports, etc. -- Penalties
§ 26-55-719. Records -- Preservation -- Inspection