Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-55-713 Claims for refunds by nonbonded users
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(a) Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not be valid unless properly presented upon motor fuel tax forms as promulgated by and as required by the Secretary of the Department of Finance and Admini…
Ark. Code Ann. § 26-55-714 Interstate users — Tax refund procedure
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(a) (1) The Secretary of the Department of Finance and Administration shall quarterly determine the amount estimated to be necessary to pay refunds to interstate users of motor fuels who are entitled to refunds with respect to a portion of the motor fuel taxes paid in this state …
Ark. Code Ann. § 26-55-715 [Repealed.]
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A.C.A. § 26-55-715Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-55-716 Failure or refusal to pay tax — Penalties, interest, and costs
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Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is…
Ark. Code Ann. § 26-55-717 Unlicensed users — Failure to pay tax — Burden of proof
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(a) If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the motor fuel tax or has…
Ark. Code Ann. § 26-55-718 Failure to file report or pay tax, filing fraudulent reports, etc. — Penalties
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(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall…
Ark. Code Ann. § 26-55-719 Records — Preservation — Inspection
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(a) Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage traveled by vehicles operated in this state, together with inventories, withdrawals, purchases supported by invoices, and all relevant record…
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…
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…
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. § 26-56-106 [Repealed.]
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A.C.A. § 26-56-106Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
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. § 26-56-108 [Repealed.]
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A.C.A. § 26-56-108Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
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. § 26-56-203 [Repealed.]
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A.C.A. § 26-56-203Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
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. § 26-56-205 [Repealed.]
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A.C.A. § 26-56-205Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
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. § 26-56-207 [Repealed.]
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A.C.A. § 26-56-207Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
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. § 26-56-210 [Repealed.]
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A.C.A. § 26-56-210Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-56-211 [Repealed.]
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A.C.A. § 26-56-211Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
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…