Arkansas Code Title 26, Subtitle 5, Chapter 55, Subchapter 7 - Fuel Imported in Supply Tanks

• § 26-55-701 - Purpose of Tax.
  The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray...
• § 26-55-702 - Liability for Tax.
  Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having...
• § 26-55-703 - Exemptions.
  The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers,...
• § 26-55-704 - Allocation and Distribution of Tax.
  The funds collected under this subchapter shall be allocated and distributed only in the manner established by the laws relating to motor fuel taxes.
• § 26-55-705 - License Required -- Application.
  (a) Before any person, firm, or corporation subject to § 26-55-702 imports for use on the highways of this state gasoline in the fuel...
• § 26-55-706 - Bond of Applicant.
  (a) Before any license application shall be approved by the Director of the Department of Finance and Administration, the applicant shall file a bond,...
• § 26-55-707 - License -- Issuance -- Terms and Conditions.
  (a) Upon approval of the application and bond, the Director of the Department of Finance and Administration shall issue to the applicant a nontransferable...
• § 26-55-708 - Registration of Licensee's Motor Vehicles.
  (a) (1) Before any motor vehicle with a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more is operated on the...
• § 26-55-709 - Interstate Carrier Certificates or Permits.
  When the Arkansas State Highway and Transportation Department receives an application for an interstate carrier certificate or permit, with the appropriate fees for the...
• § 26-55-710 - Quarterly Mileage Reports -- Tax Computation.
  (a) (1) Every person, firm, or corporation licensed under this subchapter on or before the last day of the month following the end of...
• § 26-55-711 - Bonded and Unbonded Interstate Motor Fuel Users -- Penalty for Insufficient Purchase.
  Any motor fuel user who is a bonded or unbonded interstate motor fuel user as defined in § 26-55-710 who, upon arriving at a...
• § 26-55-712 - Bonded and Unbonded Interstate Users -- Knowing Failure to Pay Tax or Penalty.
  Upon conviction, a bonded or unbonded motor fuel user who knowingly fails to pay the Arkansas gallonage tax due the State of Arkansas on...
• § 26-55-713 - Claims for Refunds by Nonbonded Users.
  (a) Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not...
• § 26-55-714 - Interstate Users -- Tax Refund Procedure.
  (a) (1) The Director of the Department of Finance and Administration shall quarterly determine the amount estimated to be necessary to pay refunds to...
• § 26-55-715 - [Repealed.]
• § 26-55-716 - Failure or Refusal to Pay Tax -- Penalties, Interest, and Costs.
  Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter...
• § 26-55-717 - Unlicensed Users -- Failure to Pay Tax -- Burden of Proof.
  (a) If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves...
• § 26-55-718 - Failure to File Report or Pay Tax, Filing Fraudulent Reports, Etc. -- Penalties.
  (a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person...
• § 26-55-719 - Records -- Preservation -- Inspection.
  (a) Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage...

Last modified: November 15, 2016