Fuel Imported in Supply Tanks

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Motor Fuels Taxes
  6. Fuel Imported in Supply Tanks

Checkout our iOS App for a better way to browser and research.

Section
26-55-701

Purpose of tax

Section
26-55-702

Liability for tax

Section
26-55-703

Exemptions

Section
26-55-704

Allocation and distribution of tax

Section
26-55-705

License required — Application

Section
26-55-706

Bond of applicant

Section
26-55-707

License — Issuance — Terms and conditions

Section
26-55-708

Registration of licensee's motor vehicles

Section
26-55-709

Interstate carrier certificates or permits

Section
26-55-710

Quarterly mileage reports — Tax computation

Section
26-55-711

Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase

Section
26-55-712

Bonded and unbonded interstate users — Knowing failure to pay tax or penalty

Section
26-55-713

Claims for refunds by nonbonded users

Section
26-55-714

Interstate users — Tax refund procedure

Section
26-55-716

Failure or refusal to pay tax — Penalties, interest, and costs

Section
26-55-717

Unlicensed users — Failure to pay tax — Burden of proof

Section
26-55-718

Failure to file report or pay tax, filing fraudulent reports, etc. — Penalties

Section
26-55-719

Records — Preservation — Inspection