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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 56 - Special Motor ...
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Subchapter 2 - Distillate Special Fuel
Subchapter 2 - Distillate Special Fuel
§ 26-56-201. Imposition of tax -- Exemptions
§ 26-56-202. Collection and payment of tax
§ 26-56-204. Licenses and bonds for suppliers and users, etc., generally
§ 26-56-206. Dealers' licenses and bonds -- Municipal taxes
§ 26-56-208. Suppliers' and users' reports -- Computation and remittance of tax
§ 26-56-209. Records required -- Invoices -- Falsification of records
§ 26-56-212. Bonded and unbonded interstate users -- Penalty for insufficient purchase
§ 26-56-213. Bonded and unbonded users -- Knowing failure to pay tax or penalty
§ 26-56-214. Interstate users -- Reports -- Computation of tax and refunds
§ 26-56-215. Interstate users -- Tax refund procedure
§ 26-56-216. Power to stop, investigate, and impound vehicles -- Assessment of tax
§ 26-56-217. Separate storage tanks for taxable distillate special fuel and for tax-free storage
§ 26-56-218. Bulk sales
§ 26-56-219. Cargo tank-to-carburetor connections unlawful -- Penalties
§ 26-56-220. Unlawful activities regarding operation of motor vehicles
§ 26-56-221. Distribution of taxes
§ 26-56-222. Disposition of funds collected under §§ 26-56-201, 26-56-214, and 27-14-601
§ 26-56-223. Definitions
§ 26-56-224. Fuel used for off-road purposes -- Imposition of tax on dyed distillate special fuel
§ 26-56-225. Use of dyed distillate special fuel
§ 26-56-226. Penalty for improper use of dyed distillate special fuel
§ 26-56-227. Mixed dyed and undyed distillate special fuel -- Additional penalty
§ 26-56-228. Authority of director
§ 26-56-229. Multiple violations
§ 26-56-230. Disposition of taxes, fees, and other revenues
§ 26-56-231. Rules and regulations
§ 26-56-232. Electronic reports -- Electronic funds transfer