Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-64-101 Wholesale sales tax on motor fuel — Definitions
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(a) As used in this section:(1) “Average wholesale selling price” means the United States Gulf Coast regular average wholesale selling price of motor fuel as published in an index by the United States Energy Information Administration or other similar reliable index if the index …
Ark. Code Ann. § 26-64-102 Wholesale sales tax on distillate special fuel — Definitions
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(a) As used in this section:(1) “Average wholesale selling price” means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable i…
Ark. Code Ann. § 26-64-103 Disposition of revenues
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The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under § 27-70-206.
Ark. Code Ann. § 26-64-104 Reporting and disclosure requirements
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(a) (1) Each city and county that expends revenues distributed under this chapter shall submit a report to the Secretary of the Department of Finance and Administration no later than March 15 of each year detailing the following for the previous calendar year:(A) Amount of revenu…