Definitions

Ark. Code Ann. § 26-56-223 — under Special Motor Fuels Taxes.

Ark. Code Ann. § 26-56-223

(1) As used in this section and §§ 26-56-224 — 26-56-231:(1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102, shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and(2) “Distillate special fuel” means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.

(1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102, shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and

(2) “Distillate special fuel” means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.