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Arkansas Statutes, Title 26

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Arkansas/Statutes

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Title 26, Taxation

51 chapters · 1,813 sections in this title.

All chapters in Title 261,813 Ch 51, Income Taxes272 Ch 57, State Privilege Taxes178 Ch 26, Assessment of Taxes150 Ch 52, Gross Receipts Tax136 Ch 55, Motor Fuels Taxes103 Ch 18, State Tax Procedure Generally97 Ch 75, Municipal Sales and Use Taxes90 Ch 74, County Sales and Use Taxes80 Ch 56, Special Motor Fuels Taxes67 Ch 53, Compensating or Use Taxes56 Ch 58, Severance Taxes41 Ch 36, Collection of Delinquent Taxes33 Ch 37, Sale or Forfeiture of Real Property33 Ch 27, Equalization of Assessments29

67 sections·Filtered byTitle 26✕Ch 56✕

Ark. Code Ann. § 26-56-101 Title
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This chapter may be known and cited as the “Special Motor Fuels Tax Law”.
Ark. Code Ann. § 26-56-102 Definitions
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(1) As used in this chapter:(1) “Bill of lading” means and includes any serially numbered document which shall clearly indicate the following:(A) The seller's supplier license number;(B) The origin of the transport trip;(C) The approximate destination or destinations of the trans…
Ark. Code Ann. § 26-56-103 Penalties
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Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousa…
Ark. Code Ann. § 26-56-104 Rules
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The Secretary of the Department of Finance and Administration is authorized and empowered to promulgate such rules, not inconsistent with this chapter, as the secretary shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to othe…

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Ark. Code Ann. § 26-56-105 Payment of tax by Arkansas Department of Transportation

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(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102. (b) The Arkansas Department of Transportation shall remit this tax each month to the Sec…

Ark. Code Ann. § 26-56-107 False or fraudulent reports — Fraudulent avoidance of tax — Penalty

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Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall…

Ark. Code Ann. § 26-56-109 Distribution of revenues

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Except as provided in § 26-56-224(b)–(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-…

Ark. Code Ann. § 26-56-201 Imposition of tax — Exemptions

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(a) (1) (A) (i) There is levied an excise tax at the rate of eight and one-half cents (8½¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.(ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this secti…

Ark. Code Ann. § 26-56-202 Collection and payment of tax

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(a) The tax levied by this subchapter shall be collected and paid by suppliers. (b) The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under § 26-56-214. (c) The tax levied by this subch…

Ark. Code Ann. § 26-56-204 Licenses and bonds for suppliers and users, etc., generally

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(a) (1) (A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. The license shall be issued and remain in ef…

Ark. Code Ann. § 26-56-206 Dealers' licenses and bonds — Municipal taxes

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Section 26-56-204 does not prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging in the business of a dealer within the limits of the municipality.

Ark. Code Ann. § 26-56-208 Suppliers' and users' reports — Computation and remittance of tax

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(a) (1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, every supplier shall file with the secretary a report accounting for the distillate special fuel handled during the preceding mon…

Ark. Code Ann. § 26-56-209 Records required — Invoices — Falsification of records

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(a) Every person required by law to secure a license under any motor fuel or distillate special fuel tax law shall keep records in the time and manner and subject to inspection and audit as required by the Arkansas Tax Procedure Act, § 26-18-101 et seq., for each place of busines…

Ark. Code Ann. § 26-56-212 Bonded and unbonded interstate users — Penalty for insufficient purchase

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(1) Any distillate special fuel user who is a bonded or unbonded interstate distillate fuel user operating Class B vehicles as described in § 26-56-214, who upon arriving at a point of exit from this state shall have failed to purchase sufficient gallons of distillate special fue…

Ark. Code Ann. § 26-56-213 Bonded and unbonded users — Knowing failure to pay tax or penalty

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(1) Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:(1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fu…

Ark. Code Ann. § 26-56-214 Interstate users — Reports — Computation of tax and refunds

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(a) Whenever an interstate user of distillate special fuel who is a bonded user of distillate special fuel in all states in which he or she operates has exportations in excess of importations of tax-paid distillate special fuel in the fuel supply tanks of motor vehicles which dis…

Ark. Code Ann. § 26-56-215 Interstate users — Tax refund procedure

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(a) (1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to interstate users of special motor fuels who are entitled to refunds with respect to special motor fuel taxes paid in this state as authorized in §…

Ark. Code Ann. § 26-56-216 Power to stop, investigate, and impound vehicles — Assessment of tax

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(a) In order to enforce the provisions of this subchapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with distillate special fuel for the purpose of ex…

Ark. Code Ann. § 26-56-217 Separate storage tanks for taxable distillate special fuel and for tax-free storage

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(a) (1) All users except suppliers of distillate special fuel who maintain their own storage tanks in the state are required to have a separate storage tank for taxable distillate special fuel other than dyed distillate special fuel, which tanks are to be physically separate and …

Ark. Code Ann. § 26-56-218 Bulk sales

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(a) It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not filed with his or her supplier an annual registration for purchases of tax-free distillate special fuel. (b) However, a sale shall be lawful if:(1…

Ark. Code Ann. § 26-56-219 Cargo tank-to-carburetor connections unlawful — Penalties

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(a) It is unlawful to transport distillate special fuel within the State of Arkansas in any cargo tank from which distillate special fuel is sold or delivered which has a connection by pipe, tube, valve, or otherwise with the carburetor or with the fuel supply tank feeding the ca…

Ark. Code Ann. § 26-56-220 Unlawful activities regarding operation of motor vehicles

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(a) It is unlawful and a violation of this chapter to operate with distillate special fuel any motor vehicle licensed for highway operation on which a speedometer, odometer, or hub meter is not kept at all times in good operating condition to correctly measure and register the mi…

Ark. Code Ann. § 26-56-221 Distribution of taxes

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(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A), shall be remitted to the Treasurer of State separate from other distillate special fuel taxes. (b) The gross amount of the taxes described in subsection (a) of this section shall…

Ark. Code Ann. § 26-56-222 Disposition of funds collected under §§ 26-56-201, 26-56-214, and 27-14-601

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(a) All of the additional taxes, fees, penalties, and interest collected under §§ 26-56-201, 26-56-214, and 27-14-601 shall be classified as special revenues and shall be deposited into the State Treasury. (b) After deducting the amount to be credited to the Constitutional Office…

Ark. Code Ann. § 26-56-223 Definitions

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(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 indi…

Ark. Code Ann. § 26-56-224 Fuel used for off-road purposes — Imposition of tax on dyed distillate special fuel — Definition

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(a) All distillate special fuel sold, used, or utilized in this state for off-road purposes, and not for the purpose of fueling motor vehicles, shall be dyed by the person or entity authorized to dye the fuels in accordance and in conformance with Pub. L. No. 103-66 and the Inter…

Ark. Code Ann. § 26-56-225 Use of dyed distillate special fuel

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(1) Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:(1) State and local government vehicles;(2) Local transit buses;(3) Intercity buses;(4) School buses;(5) Vehicles owned by aircraft museums;(6) Vehicl…

Ark. Code Ann. § 26-56-226 Penalty for improper use of dyed distillate special fuel

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(a) (1) The Secretary of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for the purpose of operating that motor vehicle not excepted in § 26-56-225, shall:(A) Assess all taxes due the state at the total pe…

Ark. Code Ann. § 26-56-227 Mixed dyed and undyed distillate special fuel — Additional penalty

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(a) Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other than in the fuel supply tank of a motor vehicle excepted in § 26-56-225, or in any fuel storage tank or fuel storage facility, other than fu…

Ark. Code Ann. § 26-56-228 Authority of secretary

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(a) (1) The Secretary of the Department of Finance and Administration shall have the authority to:(A) Stop motor vehicles;(B) Take samples of the fuel used or utilized for the operation of those motor vehicles;(C) Measure the amounts of fuel that could be contained in the supply …

Ark. Code Ann. § 26-56-229 Multiple violations

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(a) (1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by t…

Ark. Code Ann. § 26-56-230 Disposition of taxes, fees, and other revenues

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Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 — 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribu…

Ark. Code Ann. § 26-56-231 Rules

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(a) The Secretary of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority to make and promulgate rules to fully implement and enforce the provisions of §§ 26-56-223 — 26-56-230. (b) Provisio…

Ark. Code Ann. § 26-56-232 Electronic reports — Electronic funds transfer

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(a) The Secretary of the Department of Finance and Administration shall make all necessary preparations in order that all reports submitted by:(1) Distributors of motor fuel, as required by the Motor Fuel Tax Law, § 26-55-201 et seq.;(2) Suppliers of distillate special fuel and l…

Ark. Code Ann. § 26-56-301 Levy and imposition of tax — Alternative payment of fees

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(a) There is levied and imposed an excise tax of seven and one-half cents (7½¢) per gallon upon the use, as defined in § 26-56-102(21), of all liquefied gas special fuels within this state. Such use of liquefied gas special fuels shall constitute and is declared to be the taxable…

Ark. Code Ann. § 26-56-302 Exemptions

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The tax levied by this subchapter shall not be applicable to the sale of liquefied gas special fuels to official United States Government agencies for use in official United States Government vehicles.

Ark. Code Ann. § 26-56-303 Suppliers and dealers — Licenses and bonds

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(a) No person shall engage in the business of a liquefied gas special fuels supplier or dealer in this state until that person has filed an application for and obtained a liquefied gas special fuels supplier's or dealer's license. (b) (1) Application for licenses shall be filed o…

Ark. Code Ann. § 26-56-304 Users' permits generally

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(a) Each liquefied gas special fuels user, including licensed liquefied gas special fuels suppliers and dealers who use liquefied gas special fuels in vehicles owned by the supplier or dealer, shall make application for and secure a liquefied gas special fuels user's permit for e…

Ark. Code Ann. § 26-56-305 Users' permits — Transfer

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When a motor vehicle permitted to use liquefied gas special fuels under this subchapter is altered to operate on a fuel other than liquefied gas special fuels or destroyed prior to the expiration of the permit period, the Secretary of the Department of Finance and Administration …

Ark. Code Ann. § 26-56-306 Users' permits — Window decals

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(a) The Secretary of the Department of Finance and Administration shall promulgate special serially numbered window decals to be issued for motor vehicles for which liquefied gas special fuels user's permits are issued, except motor vehicles of licensed liquefied gas special fuel…

Ark. Code Ann. § 26-56-307 Suppliers or interstate users — Computation, reporting, and payment of tax

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(a) Each licensed liquefied gas special fuels supplier or interstate user shall compute, report, and pay the tax on all liquefied gas special fuels used in each vehicle owned or operated by him or her in this state on which the tax levied by this subchapter has not been paid by a…

Ark. Code Ann. § 26-56-308 Reports and payment of tax by suppliers

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(a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Secretary of the Department of Finance and Administration:(1) The total gallons of liquefied …

Ark. Code Ann. § 26-56-309 Reports by dealers

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(1) Every liquefied gas special fuels dealer on or before the twenty-fifth day of the month shall monthly file a report with the Secretary of the Department of Finance and Administration for the preceding calendar month showing:(1) All liquefied gas special fuels sold, delivered,…

Ark. Code Ann. § 26-56-310 Surrender of license or permit — Discontinuance of business

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(a) Whenever any person to whom a liquefied gas special fuels supplier's license, dealer's license, or liquefied gas special fuels user's permit has been issued, discontinues to supply, sell, or use liquefied gas special fuels within the state, the person shall notify the Secreta…

Ark. Code Ann. § 26-56-311 Revocation of supplier's or dealer's license

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(a) If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently files a report, or fails to pay the full amount of the tax levied by this subchapter, or if at any time the surety on the licensee's b…

Ark. Code Ann. § 26-56-312 Importation or use by unlicensed persons

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(a) Any person operating a motor vehicle on the highways of this state who for the first time imports liquefied gas special fuels into the state in the supply tank of a motor vehicle but who has not obtained a liquefied gas special fuels user's permit from this state or who is no…

Ark. Code Ann. § 26-56-313 Purchases by unlicensed persons — Payment of tax

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(a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchap…

Ark. Code Ann. § 26-56-314 Nonresident users

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If the Secretary of the Department of Finance and Administration deems it necessary for the proper enforcement and collection of the tax on liquefied gas special fuels used in this state against nonresident users, other than occasional nonresident users, the secretary may require…

Ark. Code Ann. § 26-56-315 Conversion of vehicles for use of liquefied gas special fuels

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(a) (1) Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on liquefied gas special fuels shall report the conversion to the Secretary of the Departm…

Ark. Code Ann. § 26-56-405 Payment of tax by Arkansas Department of Transportation

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(a) The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the Arkansas Department of Transportation. (b) For purposes of computing this tax, th…