Arkansas Code Title 26, Subtitle 5, Chapter 56, Subchapter 3 - Liquefied Gas Special Fuels

• § 26-56-301 - Levy and Imposition of Tax -- Alternative Payment of Fees.
  (a) There is levied and imposed an excise tax of seven and one-half cents (71/2cent(s)) per gallon upon the use, as defined in §...
• § 26-56-302 - Exemptions.
  The tax levied by this subchapter shall not be applicable to the sale of liquefied gas special fuels to official United States Government agencies...
• § 26-56-303 - Suppliers and Dealers -- Licenses and Bonds.
  (a) No person shall engage in the business of a liquefied gas special fuels supplier or dealer in this state until that person has...
• § 26-56-304 - Users' Permits Generally.
  (a) Each liquefied gas special fuels user, including licensed liquefied gas special fuels suppliers and dealers who use liquefied gas special fuels in vehicles...
• § 26-56-305 - Users' Permits -- Transfer.
  When a motor vehicle permitted to use liquefied gas special fuels under this subchapter is altered to operate on a fuel other than liquefied...
• § 26-56-306 - Users' Permits -- Window Decals.
  (a) The Director of the Department of Finance and Administration shall promulgate special serially numbered window decals to be issued for motor vehicles for...
• § 26-56-307 - Suppliers or Interstate Users -- Computation, Reporting, and Payment of Tax.
  (a) Each licensed liquefied gas special fuels supplier or interstate user shall compute, report, and pay the tax on all liquefied gas special fuels...
• § 26-56-308 - Reports and Payment of Tax by Suppliers.
  (a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied...
• § 26-56-309 - Reports by Dealers.
  Every liquefied gas special fuels dealer on or before the twenty-fifth day of the month shall monthly file a report with the Director of...
• § 26-56-310 - Surrender of License or Permit -- Discontinuance of Business.
  (a) Whenever any person to whom a liquefied gas special fuels supplier's license, dealer's license, or liquefied gas special fuels user's permit has been...
• § 26-56-311 - Revocation of Supplier's or Dealer's License.
  (a) If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently...
• § 26-56-312 - Importation or Use by Unlicensed Persons.
  (a) Any person operating a motor vehicle on the highways of this state who for the first time imports liquefied gas special fuels into...
• § 26-56-313 - Purchases by Unlicensed Persons -- Payment of Tax.
  (a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person...
• § 26-56-314 - Nonresident Users.
  If the Director of the Department of Finance and Administration deems it necessary for the proper enforcement and collection of the tax on liquefied...
• § 26-56-315 - Conversion of Vehicles for Use of Liquefied Gas Special Fuels.
  (a) (1) Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to...

Last modified: November 15, 2016