Arkansas · Statutes
Subchapter 2
43 sections
43 sections
- Ark. Code Ann. § 26-55-201Title
- Ark. Code Ann. § 26-55-202Definitions
- Ark. Code Ann. § 26-55-203Effect of reference to subchapter
- Ark. Code Ann. § 26-55-204Rules
- Ark. Code Ann. § 26-55-205Levy of tax
- Ark. Code Ann. § 26-55-206Purpose of tax - Allocation
- Ark. Code Ann. § 26-55-207Exemptions
- Ark. Code Ann. § 26-55-208Sale of motor fuel exempt from sales or gross receipts tax
- Ark. Code Ann. § 26-55-209Local taxes prohibited
- Ark. Code Ann. § 26-55-210Border tax rate areas generally
- Ark. Code Ann. § 26-55-211Border tax rate applicable within corporate boundaries
- Ark. Code Ann. § 26-55-212Border tax rate areas - Use of auxiliary fuel tanks - Definition
- Ark. Code Ann. § 26-55-213Distributor's license - Requirement - Penalty for noncompliance
- Ark. Code Ann. § 26-55-214Distributor's license - Application and bond
- Ark. Code Ann. § 26-55-215Distributor's license - Issuance of certificate
- Ark. Code Ann. § 26-55-216Distributor's license - Nonassignable
- Ark. Code Ann. § 26-55-217Distributor's license - Display required
- Ark. Code Ann. § 26-55-218Distributor's license - Expiration
- Ark. Code Ann. § 26-55-219Distributor's license - Refusal
- Ark. Code Ann. § 26-55-220Municipal licenses for distributors
- Ark. Code Ann. § 26-55-221Licenses - Persons other than distributors
- Ark. Code Ann. § 26-55-222Bonds - Requirement - Amounts - Waiver
- Ark. Code Ann. § 26-55-223Bonds - Deposit or pledge of government obligations as alternative
- Ark. Code Ann. § 26-55-224Bonds - Additional bonds - Conditions for requirement
- Ark. Code Ann. § 26-55-225Bonds - New bonds - Conditions for requirement
- Ark. Code Ann. § 26-55-226Bonds - Release or discharge of surety
- Ark. Code Ann. § 26-55-229Tax reports
- Ark. Code Ann. § 26-55-230Computation and payment of tax
- Ark. Code Ann. § 26-55-231Failure to report or pay tax - Revocation or cancellation of license
- Ark. Code Ann. § 26-55-232Failure to report or pay taxes promptly - Penalties
- Ark. Code Ann. § 26-55-234Statements and reports from persons not distributors
- Ark. Code Ann. § 26-55-235Reports from carriers transporting motor fuel
- Ark. Code Ann. § 26-55-236Failure to file reports, statements, or returns - Falsification - Penalties
- Ark. Code Ann. § 26-55-239Forms for reports or records
- Ark. Code Ann. § 26-55-240Discontinuance or transfer of business
- Ark. Code Ann. § 26-55-241Unpaid tax - Lien on property - Enforcement
- Ark. Code Ann. § 26-55-242Sale of distributor's property - Certificate of lien
- Ark. Code Ann. § 26-55-245Refunds - Taxes erroneously or illegally collected - Lost fuel
- Ark. Code Ann. § 26-55-246Posting price of fuel plus tax
- Ark. Code Ann. § 26-55-247Confiscation and sale of equipment of persons transporting motor fuel unlawfully
- Ark. Code Ann. § 26-55-248Sale of fuels purchased from other than duly licensed distributor - Penalties
- Ark. Code Ann. § 26-55-249Public inspection of records
- Ark. Code Ann. § 26-55-250Exchange of information among states