Definitions

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Motor Fuels Taxes
  6. Refunds — Motor Fuels Used by Fire Departments
  7. Definitions

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As used in this subchapter:

  1. (1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;

  2. (2)

    1. (A) “Fire truck” means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks.

    2. (B) “Fire truck” does not include passenger vehicles and ambulances; and

  3. (3) “Motor fuel” means motor fuel as defined in § 26-55-202.


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