Arkansas Code Title 26, Subtitle 5, Chapter 56, Subchapter 1 - General Provisions

• § 26-56-101 - Title.
  This chapter may be known and cited as the "Special Motor Fuels Tax Law".
• § 26-56-102 - Definitions.
  As used in this chapter: (1) "Bill of lading" means and includes any serially numbered document which shall clearly indicate the following: (A) The...
• § 26-56-103 - Penalties.
  Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise...
• § 26-56-104 - Rules and Regulations.
  The Director of the Department of Finance and Administration is authorized and empowered to promulgate such rules and regulations, not inconsistent with this chapter,...
• § 26-56-105 - Payment of Tax by Arkansas State Highway and Transportation Department.
  (a) The Arkansas State Highway and Transportation Department shall pay the special motor fuel tax established by this chapter on the special motor fuels...
• § 26-56-106 - [Repealed.]
• § 26-56-107 - False or Fraudulent Reports -- Fraudulent Avoidance of Tax -- Penalty.
  Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the...
• § 26-56-108 - [Repealed.]
• § 26-56-109 - Distribution of Revenues.
  Except as provided in § 26-56-224(b)-(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special...

Last modified: November 15, 2016