Title 26, Taxation

(a) In addition to the taxes levied on motor fuel in §§ 26-55-205, 26-55-1002, and 26-55-1201, there is levied an additional excise tax of three cents (3¢) per gallon on all motor fuels subject to the taxes levied in §§ 26-55-205, 26-55-1002, and 26-55-1201. (b) The tax shall be …

(a) Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax. (b) When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government…

(a) The fee to be paid to this state for the registration and licensing of any motor bus used by a system of motor buses operating in lieu of a street car system in adjoining cities or incorporated towns which are separated by a state line shall not exceed the fee provided by law…

As used in this subchapter, “secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agent.

(a) The Secretary of the Department of Finance and Administration is authorized to enter into the International Fuel Tax Agreement of July 1987 with jurisdictions outside this state to provide for cooperation and assistance among member jurisdictions in the administration and col…

Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the…

(a) On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§ 26-55-205 and 26-55-1002 and upon distillate special fuels in §§ 26-56-201 and 26-56-502 and upon liquefied gas special fuels in §§ 26-56-301 and 26-56-502, and in addition to any other taxes le…

(a) All of the additional taxes, fees, penalties, and interest collected under the provisions of this subchapter and §§ 26-55-710, 26-56-214, and 26-56-304 shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the amount…

This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the “Motor Fuel Tax Law”, and as so constituted is hereinafter referred to as “this subchapter”.

(1) As used in this subchapter:(1) “Bill of lading” means any serially numbered document which shall clearly indicate the following:(A) The seller's distributor license number;(B) The origin of the transport trip;(C) The approximate destination or destinations of the transport tr…

(a) Whenever in this subchapter reference is made to a section of this subchapter, the reference shall extend to and include any amendment of or supplement to the section so referred to or any section hereafter enacted in lieu thereof. (b) Unless otherwise provided, whenever a re…

The Secretary of the Department of Finance and Administration shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter.

(a) There is levied a privilege or excise tax of eight and one-half cents (8½¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth. (b) In addition …

(a) The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways, and retiring …

(1) The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions:(1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed dist…

No person selling motor fuel shall be liable to the State of Arkansas for any tax with respect to the sale thereof under the provisions of any sales or gross receipts tax acts of the State of Arkansas.

No city, village, town, county, township, or other subdivision or municipal corporation of this state shall levy or collect any excise tax upon or measured by the sale, receipt, or distribution of motor fuel.

(a) (1) The tax on motor fuel sold in cities, incorporated towns, or planned communities which border on a state line or sold within eight hundred feet (800′) of the state line or sold within eight hundred feet (800′) of the maximum shore line of a navigable lake, the opposite sh…

(a) Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border tax rate on motor fuel, as provided for in § 26-55-210, or by any other law of this state governing the border area tax rate …

(a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel into a storage tank shall not thereafter deliver the motor fuel into an auxiliary tank attached to any motor vehicle and shall only use the motor fuel…

(a) It shall be unlawful for any distributor to receive, use, sell, or distribute any motor fuel or to engage in business within this state unless the distributor is the holder of an uncancelled license issued by the Secretary of the Department of Finance and Administration to en…

(a) To procure a distributor's license, every distributor shall file with the Secretary of the Department of Finance and Administration an application upon oath and in a form prescribed by the secretary, setting forth:(1) The name under which the distributor will transact busines…

The application in proper form having been accepted for filing, the bond having been accepted and approved, and the other conditions and requirements of §§ 26-55-213 and 26-55-214 having been complied with, the Secretary of the Department of Finance and Administration shall issue…

The license certificate issued by the Secretary of the Department of Finance and Administration shall not be assignable and shall be valid only for the distributor in whose name it was issued.

(a) The license certificate issued by the Secretary of the Department of Finance and Administration shall be displayed conspicuously in the principal place of business of the distributor in the State of Arkansas. (b) A certified duplicate copy of the license certificate shall be …

A distributor's license remains in effect until cancelled as provided in this subchapter.

(a) The Secretary of the Department of Finance and Administration may refuse to issue a distributor's license to a person if:(1) The applicant has previously held a license that was cancelled for cause by the secretary;(2) The secretary determines the application was not filed in…

Nothing in §§ 26-55-213 — 26-55-219 shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging within the limits of the municipality in the business of distributor or the business of selling, dealing in, …

Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within the State of Arkansas, in the discretion of the Secretary of the Department of Finance and Administration shall also be lice…

(a) (1) Every distributor shall file with the Secretary of the Department of Finance and Administration a surety bond of not less than one and one-half (1½) times or one hundred fifty percent (150%) of the prior six (6) months' average motor fuel tax due, based upon the gallonage…

In lieu of furnishing a bond executed by a surety company, as hereinbefore provided, any distributor may furnish the distributor's bond or bonds not so executed, if the distributor concurrently therewith deposits and pledges with the Secretary of the Department of Finance and Adm…

(a) If the Secretary of the Department of Finance and Administration determines the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty the distributor currently owes or may owe, the secretary may issue a written demand that the distrib…

(a) In the event that liability upon the bond thus filed by the distributor with the Secretary of the Department of Finance and Administration shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the secretary any suret…

(a) (1) Any surety on any bond furnished by a distributor as provided in §§ 26-55-222 — 26-55-225 shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which the surety …

(a) For the purpose of determining the amount of the tax imposed by this subchapter, the Secretary of the Department of Finance and Administration may require such supporting documents as the secretary may deem necessary to assure accurate reporting. (b) (1) The reports shall be …

(a) At the time of filing of each monthly report with the Secretary of the Department of Finance and Administration, each distributor shall pay to the secretary the full amount of the motor fuel tax for the next-preceding calendar month, which shall be computed as follows:(1) Fro…

(a) (1) If a distributor at any time files a false monthly report of the data or information required by this subchapter or fails, refuses, or neglects to file the monthly report required by this subchapter, or to pay the full amount of the tax as required by this subchapter, the…

(a) When any distributor fails to file its monthly report with the Secretary of the Department of Finance and Administration on or before the time fixed in this subchapter for the filing thereof, when the distributor fails to submit the data outlined in §§ 26-55-229 and 26-55-230…

(a) Every person or terminal purchasing or otherwise acquiring motor fuel by pipeline, tank car, tank truck, or cargo lot and selling, using, or otherwise disposing of the motor fuel for delivery in Arkansas not required by a provision of this subchapter to be licensed as a distr…

(a) Every railroad company, and every street, suburban, or interurban railroad company, every pipeline company, every water transportation company, and every common carrier transporting motor fuel, kerosene, or other hydrocarbon products, either in interstate or in intrastate com…

Upon conviction, a person who refuses or neglects to make any statement, report, or return required by this subchapter or who knowingly makes, aids, or assists another person in making a false statement in a return or report required by this subchapter to the Secretary of the Dep…

The Secretary of the Department of Finance and Administration shall have the authority to prescribe all forms upon which reports shall be made to the secretary or forms of records to be used by distributors.

(a) (1) Whenever a distributor ceases to engage in business as a distributor within the State of Arkansas by reason of the discontinuance, sale, or transfer of the business of the distributor, it shall be the duty of the distributor to notify the Secretary of the Department of Fi…

(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in fa…

(a) Neither the sheriff of any county where the property affected is situated nor any receiver, assignee, or other officer shall sell the property or franchise of any person who is a distributor without first filing with the Secretary of the Department of Finance and Administrati…

(a) In the event it appears to the Secretary of the Department of Finance and Administration that any taxes or penalties imposed by this subchapter have been erroneously or illegally collected from any distributor, the secretary shall certify the amount thereof and authorize and …