Arkansas Code Title 26, Subtitle 5, Chapter 56, Subchapter 2 - Distillate Special Fuel
- § 26-56-201 - Imposition of Tax -- Exemptions.
(a) (1) (A) (i) There is levied an excise tax at the rate of eight and one-half cents (81/2cent(s)) per gallon on all distillate...
- § 26-56-202 - Collection and Payment of Tax.
(a) The tax levied by this subchapter shall be collected and paid by suppliers.(b) The tax levied by this subchapter shall be paid by...
- § 26-56-203 - [Repealed.]
- § 26-56-204 - Licenses and Bonds for Suppliers and Users, Etc., Generally.
(a) (1) (A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license...
- § 26-56-205 - [Repealed.]
- § 26-56-206 - Dealers' Licenses and Bonds -- Municipal Taxes.
Section 26-56-204 does not prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging in the business...
- § 26-56-207 - [Repealed.]
- § 26-56-208 - Suppliers' and Users' Reports -- Computation and Remittance of Tax.
(a) (1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Director of the Department of Finance and...
- § 26-56-209 - Records Required -- Invoices -- Falsification of Records.
(a) Every person required by law to secure a license under any motor fuel or distillate special fuel tax law shall keep records in...
- § 26-56-210 - [Repealed.]
- § 26-56-211 - [Repealed.]
- § 26-56-212 - Bonded and Unbonded Interstate Users -- Penalty for Insufficient Purchase.
Any distillate special fuel user who is a bonded or unbonded interstate distillate fuel user operating Class B vehicles as described in § 26-56-214,...
- § 26-56-213 - Bonded and Unbonded Users -- Knowing Failure to Pay Tax or Penalty.
Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special...
- § 26-56-214 - Interstate Users -- Reports -- Computation of Tax and Refunds.
(a) Whenever an interstate user of distillate special fuel who is a bonded user of distillate special fuel in all states in which he...
- § 26-56-215 - Interstate Users -- Tax Refund Procedure.
(a) (1) The Director of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to interstate users of...
- § 26-56-216 - Power to Stop, Investigate, and Impound Vehicles -- Assessment of Tax.
(a) In order to enforce the provisions of this subchapter, the Director of the Department of Finance and Administration or his or her authorized...
- § 26-56-217 - Separate Storage Tanks for Taxable Distillate Special Fuel and for Tax-Free Storage.
(a) (1) All users except suppliers of distillate special fuel who maintain their own storage tanks in the state are required to have a...
- § 26-56-218 - Bulk Sales.
(a) It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not...
- § 26-56-219 - Cargo Tank-To-carburetor Connections Unlawful -- Penalties.
(a) It is unlawful to transport distillate special fuel within the State of Arkansas in any cargo tank from which distillate special fuel is...
- § 26-56-220 - Unlawful Activities Regarding Operation of Motor Vehicles.
(a) It is unlawful and a violation of this chapter to operate with distillate special fuel any motor vehicle licensed for highway operation on...
- § 26-56-221 - Distribution of Taxes.
(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A), shall be remitted to the Treasurer of State separate...
- § 26-56-222 - Disposition of Funds Collected Under §§ 26-56-201, 26-56-214, and 27-14-601.
(a) All of the additional taxes, fees, penalties, and interest collected under §§ 26-56-201, 26-56-214, and 27-14-601 shall be classified as special revenues and...
- § 26-56-223 - Definitions.
As used in this section and §§ 26-56-224 -- 26-56-231: (1) The words and terms utilized herein, which words and terms are ascribed meanings...
- § 26-56-224 - Fuel Used for Off-Road Purposes -- Imposition of Tax on Dyed Distillate Special Fuel.
(a) All distillate special fuel sold, used, or utilized in this state for off-road purposes, and not for the purpose of fueling motor vehicles,...
- § 26-56-225 - Use of Dyed Distillate Special Fuel.
Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of: (1)...
- § 26-56-226 - Penalty for Improper Use of Dyed Distillate Special Fuel.
(a) (1) The Director of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for...
- § 26-56-227 - Mixed Dyed and Undyed Distillate Special Fuel -- Additional Penalty.
(a) Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other...
- § 26-56-228 - Authority of Director.
(a) (1) The Director of the Department of Finance and Administration shall have the authority to: (A) Stop motor vehicles; (B) Take samples of...
- § 26-56-229 - Multiple Violations.
(a) (1) In the event that assessments are made by the Director of the Department of Finance and Administration against the same operator or...
- § 26-56-230 - Disposition of Taxes, Fees, and Other Revenues.
Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 -- 26-56-231 shall be...
- § 26-56-231 - Rules and Regulations.
(a) The Director of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority...
- § 26-56-232 - Electronic Reports -- Electronic Funds Transfer.
(a) The Director of the Department of Finance and Administration shall make all necessary preparations in order that all reports submitted beginning July 1,...
Last modified: November 15, 2016