Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-55-901 Definitions
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(1) As used in this subchapter:(1) (A) “Compartment” means the entire tank when it is not subdivided.(B) Otherwise, “compartment” means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of…
Ark. Code Ann. § 26-55-902 Penalties
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(a) (1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a: (A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more tha…
Ark. Code Ann. § 26-55-903 Rules
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(a) The Director of the State Plant Board shall have the power to adopt and, from time to time, to change by addition, amendment, or repeal reasonable rules consistent with law, for the enforcement of the provisions of this subchapter. (b) The rules to the extent practicable shal…
Ark. Code Ann. § 26-55-904 Measurement of vehicle tanks
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(a) The Director of the State Plant Board shall gauge and determine the capacity of vehicle tanks used in the sale or delivery of petroleum products in this state and inspect and test, to ascertain if they are correct, the capacity indicators of the compartments of those vehicle …
Ark. Code Ann. § 26-55-905 Testing stations
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The Director of the State Plant Board shall establish at locations to be determined by the director a sufficient number of checking stations either fixed or mobile to carry out the purposes of this subchapter. However, the number of stations so established shall not exceed five (…
Ark. Code Ann. § 26-55-906 Time and place of inspection
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(a) Every person owning or operating any vehicle tank shall present it to the checking station when notified to do so by the Director of the State Plant Board upon ten (10) days' notice to the person by the director. However, the director shall not require any vehicle tank to be …
Ark. Code Ann. § 26-55-907 Testing and sealing
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(a) Every compartment of a vehicle tank shall be equipped with permanently attached indicators of the capacity of the compartment. (b) After each compartment has been gauged or calibrated, if it is approved, the Director of the State Plant Board shall place a seal on each indicat…
Ark. Code Ann. § 26-55-908 Marking tank
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After testing and sealing by the Director of the State Plant Board, the owner or operator of a vehicle tank shall have stenciled or painted conspicuously on each compartment of the tank the calibrated capacity of the tank and, in addition, shall have stenciled or painted on the t…
Ark. Code Ann. § 26-55-909 Reinspection, retesting, and remeasurement
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If any vehicle tank after having been tested shall become damaged or is repaired or modified in any way which might affect the accuracy of measurement of its deliveries, it shall not again be used for the delivery of petroleum products until it is officially reinspected, if deeme…
Ark. Code Ann. § 26-55-910 Unlawful to use vehicle tanks unless tested and sealed
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It shall be unlawful for any person to use any vehicle tank or compartment thereof for the transportation of the quantity of petroleum products sold or delivered in this state unless the vehicle tank has been tested and sealed as provided in this subchapter and otherwise complies…
Ark. Code Ann. § 26-55-911 Sealing of inlets and outlets
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In making deliveries of petroleum products, all tank wagons, tank trucks, and all inlets and outlets to the equipment shall be sealed as may be directed by the Director of the State Plant Board, and no petroleum products shall be delivered unless sealed as provided in this subcha…
Ark. Code Ann. § 26-55-912 Display of marks indicating proper gauging — Exemption from subchapter
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(a) Any vehicles, tanks, and equipment which display symbols or identification marks indicating that the equipment has been properly gauged under the laws of another state will be exempt from the requirements of this subchapter to the same extent that vehicles of this state are e…