(a) The Arkansas State Highway and Transportation Department shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in ยง 26-56-102(13).
(b) The department shall remit this tax each month to the Director of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.
(c) For purposes of computing this tax, the department shall use its fuel consumption reports and shall file with the director an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.
(d) The department shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.
Section: Previous 26-56-102 26-56-103 26-56-104 26-56-105 26-56-107 26-56-109 NextLast modified: November 15, 2016