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Motor Fuel Tax Law
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Arkansas Code
Taxation
State Taxes
Motor Fuels Taxes
Motor Fuel Tax Law
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Section
26-55-201
Title
Section
26-55-202
Definitions
Section
26-55-203
Effect of reference to subchapter
Section
26-55-204
Rules
Section
26-55-205
Levy of tax
Section
26-55-206
Purpose of tax — Allocation
Section
26-55-207
Exemptions
Section
26-55-208
Sale of motor fuel exempt from sales or gross receipts tax
Section
26-55-209
Local taxes prohibited
Section
26-55-210
Border tax rate areas generally
Section
26-55-211
Border tax rate applicable within corporate boundaries
Section
26-55-212
Border tax rate areas — Use of auxiliary fuel tanks — Definition
Section
26-55-213
Distributor's license — Requirement — Penalty for noncompliance
Section
26-55-214
Distributor's license — Application and bond
Section
26-55-215
Distributor's license — Issuance of certificate
Section
26-55-216
Distributor's license — Nonassignable
Section
26-55-217
Distributor's license — Display required
Section
26-55-218
Distributor's license — Expiration
Section
26-55-219
Distributor's license — Refusal
Section
26-55-220
Municipal licenses for distributors
Section
26-55-221
Licenses — Persons other than distributors
Section
26-55-222
Bonds — Requirement — Amounts — Waiver
Section
26-55-223
Bonds — Deposit or pledge of government obligations as alternative
Section
26-55-224
Bonds — Additional bonds — Conditions for requirement
Section
26-55-225
Bonds — New bonds — Conditions for requirement
Section
26-55-226
Bonds — Release or discharge of surety
Section
26-55-229
Tax reports
Section
26-55-230
Computation and payment of tax
Section
26-55-231
Failure to report or pay tax — Revocation or cancellation of license
Section
26-55-232
Failure to report or pay taxes promptly — Penalties
Section
26-55-234
Statements and reports from persons not distributors
Section
26-55-235
Reports from carriers transporting motor fuel
Section
26-55-236
Failure to file reports, statements, or returns — Falsification — Penalties
Section
26-55-239
Forms for reports or records
Section
26-55-240
Discontinuance or transfer of business
Section
26-55-241
Unpaid tax — Lien on property — Enforcement
Section
26-55-242
Sale of distributor's property — Certificate of lien
Section
26-55-245
Refunds — Taxes erroneously or illegally collected — Lost fuel
Section
26-55-246
Posting price of fuel plus tax
Section
26-55-247
Confiscation and sale of equipment of persons transporting motor fuel unlawfully
Section
26-55-248
Sale of fuels purchased from other than duly licensed distributor — Penalties
Section
26-55-249
Public inspection of records
Section
26-55-250
Exchange of information among states