Title 26 — Taxation

(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…

(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…

(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…

(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…

(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…

(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 …

(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…

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…

(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…

(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…

(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…

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.

(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…

(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…

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 …

(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…

(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…

(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 …

(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,…

(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…

(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…

(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…

(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…

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…

(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…

(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…

The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuel, liquefied gas special fuels, and vehicles using liquefied gas special fuels shall be applicable to motor fuel and distillate special fuel sold and liquefied gas special fuels vehicles …

(a) In addition to the tax levied upon distillate special fuel in § 26-56-201 and upon liquefied gas special fuels in § 26-56-301, there is levied an excise tax of four cents (4¢) per gallon upon all liquefied gas special fuels and two cents (2¢) per gallon upon all distillate sp…

A.C.A. § 26-56-503Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) (1) All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration from the additional taxes and fees levied by this subchapter shall be classified as special revenues and shall be deposited into the State Treasury.(2) 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 fuel 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 lev…

(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…

(1) As used in this subchapter:(1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;(2) (A) “Fire truck” means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks…

Any fire department that purchases motor fuel or distillate special fuel for use in fire trucks shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid.

(a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate spec…

(a) The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information:(1) The quantity of motor fuel and distil…

(a) All valid claims for refund of the motor fuel tax under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided under § 26-55-407, except that all the motor fuels covered by the …

(a) The Secretary of the Department of Finance and Administration shall keep a permanent record by fire department of the amount of refund claimed and paid to each claimant. (b) The records shall be open to public inspection.

Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas state highway bonds, whether the bonds have already been issued or may be issued in the future.

The Secretary of the Department of Finance and Administration may make, amend, and enforce rules, subpoena witnesses and documents, administer oaths, and do and perform all other acts necessary to carry out the purpose and intent of this subchapter.

As used in this subchapter, “distillate special fuel” means distillate special fuel as defined in § 26-56-102, except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by f…

(a) (1) In addition to all other taxes levied upon distillate special fuel, there is levied an additional tax on distillate special fuel of five cents (5¢) for each gallon of distillate special fuel sold or used in this state or purchased for sale or use in this state.(2) The add…

The tax on distillate special fuel levied by this subchapter shall be administered in accordance with the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.

The tax imposed by this subchapter is levied to provide revenue to be used by the state to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways of this state and shall be distributed as set fo…

(1) As used in this subchapter:(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit c…

(a) Any person who sells tangible personal property through vending devices may elect to register with the Secretary of the Department of Finance and Administration as a vending device operator and pay the state and local sales and use taxes as provided in this section. (b) Any p…

(a) Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall:(1) Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit i…

(a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§ 26-57-1002 and 26-57-1003. (b) (1) (A) If any vending device does not have the …

(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57…

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state. (b) As provided in § 26-57-244, the Secretary of the Departmen…