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Distillate Special Fuel
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Arkansas Code
Taxation
State Taxes
Special Motor Fuels Taxes
Distillate Special Fuel
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Section
26-56-201
Imposition of tax — Exemptions
Section
26-56-202
Collection and payment of tax
Section
26-56-204
Licenses and bonds for suppliers and users, etc., generally
Section
26-56-206
Dealers' licenses and bonds — Municipal taxes
Section
26-56-208
Suppliers' and users' reports — Computation and remittance of tax
Section
26-56-209
Records required — Invoices — Falsification of records
Section
26-56-212
Bonded and unbonded interstate users — Penalty for insufficient purchase
Section
26-56-213
Bonded and unbonded users — Knowing failure to pay tax or penalty
Section
26-56-214
Interstate users — Reports — Computation of tax and refunds
Section
26-56-215
Interstate users — Tax refund procedure
Section
26-56-216
Power to stop, investigate, and impound vehicles — Assessment of tax
Section
26-56-217
Separate storage tanks for taxable distillate special fuel and for tax-free storage
Section
26-56-218
Bulk sales
Section
26-56-219
Cargo tank-to-carburetor connections unlawful — Penalties
Section
26-56-220
Unlawful activities regarding operation of motor vehicles
Section
26-56-221
Distribution of taxes
Section
26-56-222
Disposition of funds collected under §§ 26-56-201, 26-56-214, and 27-14-601
Section
26-56-223
Definitions
Section
26-56-224
Fuel used for off-road purposes — Imposition of tax on dyed distillate special fuel — Definition
Section
26-56-225
Use of dyed distillate special fuel
Section
26-56-226
Penalty for improper use of dyed distillate special fuel
Section
26-56-227
Mixed dyed and undyed distillate special fuel — Additional penalty
Section
26-56-228
Authority of secretary
Section
26-56-229
Multiple violations
Section
26-56-230
Disposition of taxes, fees, and other revenues
Section
26-56-231
Rules
Section
26-56-232
Electronic reports — Electronic funds transfer