Arkansas Code Title 26, Subtitle 5, Chapter 55, Subchapter 2 - Motor Fuel Tax Law
- § 26-55-201 - Title.
This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the "Motor Fuel Tax Law", and as...
- § 26-55-202 - Definitions.
As used in this subchapter: (1) "Bill of lading" means any serially numbered document which shall clearly indicate the following: (A) The seller's distributor...
- § 26-55-203 - Effect of Reference to Subchapter.
(a) Whenever in this subchapter reference is made to a section of this subchapter, the reference shall extend to and include any amendment of...
- § 26-55-204 - Rules and Regulations.
The Director of the Department of Finance and Administration shall prescribe and publish such rules and regulations as may be necessary for the enforcement...
- § 26-55-205 - Levy of Tax.
(a) There is levied a privilege or excise tax of eight and one-half cents (81/2cent(s)) on each gallon of motor fuel as defined in...
- § 26-55-206 - Purpose of Tax -- Allocation.
(a) The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to...
- § 26-55-207 - Exemptions.
The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions: (1) The sale of motor fuel...
- § 26-55-208 - Sale of Motor Fuel Exempt From Sales or Gross Receipts Tax.
No person selling motor fuel shall be liable to the State of Arkansas for any tax with respect to the sale thereof under the...
- § 26-55-209 - Local Taxes Prohibited.
No city, village, town, county, township, or other subdivision or municipal corporation of this state shall levy or collect any excise tax upon or...
- § 26-55-210 - Border Tax Rate Areas Generally.
(a) (1) The tax on motor fuel sold in cities, incorporated towns, or planned communities which border on a state line or sold within...
- § 26-55-211 - Border Tax Rate Applicable Within Corporate Boundaries.
(a) Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border...
- § 26-55-212 - Border Tax Rate Areas -- Use of Auxiliary Fuel Tanks.
(a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel...
- § 26-55-213 - Distributor's License -- Requirement -- Penalty for Noncompliance.
(a) It shall be unlawful for any distributor to receive, use, sell, or distribute any motor fuel or to engage in business within this...
- § 26-55-214 - Distributor's License -- Application and Bond.
(a) To procure a distributor's license, every distributor shall file with the Director of the Department of Finance and Administration an application upon oath...
- § 26-55-215 - Distributor's License -- Issuance of Certificate.
The application in proper form having been accepted for filing, the bond having been accepted and approved, and the other conditions and requirements of...
- § 26-55-216 - Distributor's License -- Nonassignable.
The license certificate issued by the Director of the Department of Finance and Administration shall not be assignable and shall be valid only for...
- § 26-55-217 - Distributor's License -- Display Required.
(a) The license certificate issued by the Director of the Department of Finance and Administration shall be displayed conspicuously in the principal place of...
- § 26-55-218 - Distributor's License -- Expiration.
A distributor's license remains in effect until cancelled as provided in this subchapter.
- § 26-55-219 - Distributor's License -- Refusal.
(a) In the event that any application for a license to transact business as a distributor in the State of Arkansas shall be filed...
- § 26-55-220 - Municipal Licenses for Distributors.
Nothing in §§ 26-55-213 -- 26-55-219 shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality...
- § 26-55-221 - Licenses -- Persons Other Than Distributors.
Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within...
- § 26-55-222 - Bonds -- Requirement -- Amounts -- Waiver.
(a) (1) Every distributor shall file with the Director of the Department of Finance and Administration a surety bond of not less than one...
- § 26-55-223 - Bonds -- Deposit or Pledge of Government Obligations As Alternative.
In lieu of furnishing a bond executed by a surety company, as hereinbefore provided, any distributor may furnish the distributor's bond or bonds not...
- § 26-55-224 - Bonds -- Additional Bonds -- Conditions for Requirement.
(a) In the event that upon a hearing, of which the distributor shall be given five (5) days' notice in writing, the Director of...
- § 26-55-225 - Bonds -- New Bonds -- Conditions for Requirement.
(a) In the event that liability upon the bond thus filed by the distributor with the Director of the Department of Finance and Administration...
- § 26-55-226 - Bonds -- Release or Discharge of Surety.
(a) (1) Any surety on any bond furnished by a distributor as provided in §§ 26-55-222 -- 26-55-225 shall be released and discharged from...
- § 26-55-227 - [Repealed.]
- § 26-55-228 - [Repealed.]
- § 26-55-229 - Tax Reports.
(a) For the purpose of determining the amount of the tax imposed by this subchapter, the Director of the Department of Finance and Administration...
- § 26-55-230 - Computation and Payment of Tax.
(a) At the time of filing of each monthly report with the Director of the Department of Finance and Administration, each distributor shall pay...
- § 26-55-231 - Failure to Report or Pay Tax -- Revocation or Cancellation of License.
(a) (1) If a distributor at any time files a false monthly report of the data or information required by this subchapter or fails,...
- § 26-55-232 - Failure to Report or Pay Taxes Promptly -- Penalties.
(a) When any distributor fails to file its monthly report with the Director of the Department of Finance and Administration on or before the...
- § 26-55-233 - [Repealed.]
- § 26-55-234 - Statements and Reports From Persons Not Distributors.
(a) Every person or terminal purchasing or otherwise acquiring motor fuel by pipeline, tank car, tank truck, or cargo lot and selling, using, or...
- § 26-55-235 - Reports From Carriers Transporting Motor Fuel.
(a) Every railroad company, and every street, suburban, or interurban railroad company, every pipeline company, every water transportation company, and every common carrier transporting...
- § 26-55-236 - Failure to File Reports, Statements, or Returns -- Falsification -- Penalties.
Upon conviction, a person who refuses or neglects to make any statement, report, or return required by this subchapter or who knowingly makes, aids,...
- § 26-55-237 - [Repealed.]
- § 26-55-238 - [Repealed.]
- § 26-55-239 - Forms for Reports or Records.
The Director of the Department of Finance and Administration shall have the authority to prescribe all forms upon which reports shall be made to...
- § 26-55-240 - Discontinuance or Transfer of Business.
(a) (1) Whenever a distributor ceases to engage in business as a distributor within the State of Arkansas by reason of the discontinuance, sale,...
- § 26-55-241 - Unpaid Tax -- Lien on Property -- Enforcement.
(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount...
- § 26-55-242 - Sale of Distributor's Property -- Certificate of Lien.
(a) Neither the sheriff of any county where the property affected is situated nor any receiver, assignee, or other officer shall sell the property...
- § 26-55-243 - [Repealed.]
- § 26-55-244 - [Repealed.]
- § 26-55-245 - Refunds -- Taxes Erroneously or Illegally Collected -- Lost Fuel.
(a) In the event it appears to the Director of the Department of Finance and Administration that any taxes or penalties imposed by this...
- § 26-55-246 - Posting Price of Fuel Plus Tax.
Distributors and all other persons selling motor fuel may add the amount of the tax to the price of the motor fuel sold by...
- § 26-55-247 - Confiscation and Sale of Equipment of Persons Transporting Motor Fuel Unlawfully.
(a) Any person who knowingly transports or causes to be transported any motor fuel in any manner in violation of the provisions of this...
- § 26-55-248 - Sale of Fuels Purchased From Other Than Duly Licensed Distributor -- Penalties.
A person who sells motor fuel purchased by him or her from any person other than a duly licensed distributor upon which the tax...
- § 26-55-249 - Public Inspection of Records.
The records of the Director of the Department of Finance and Administration pertaining to motor fuel taxes shall at all reasonable times be open...
- § 26-55-250 - Exchange of Information Among States.
The Director of the Department of Finance and Administration upon request duly received from the officials to whom are intrusted the enforcement of the...
Last modified: November 15, 2016