LegalFix
Individuals & FamiliesSmall BusinessesEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. State Codes
  3. /
  4. Arkansas
  5. /
  6. Title 26 - Taxation
  7. /
  8. Subtitle 5 - State Taxes
  9. /
  10. Chapter 55 - Motor Fuels Taxes
  11. /
  12. Subchapter 7 - Fuel Imported in Supply Tanks


Subchapter 7 - Fuel Imported in Supply Tanks


  • § 26-55-701. Purpose of tax
  • § 26-55-702. Liability for tax
  • § 26-55-703. Exemptions
  • § 26-55-704. Allocation and distribution of tax
  • § 26-55-705. License required -- Application
  • § 26-55-706. Bond of applicant
  • § 26-55-707. License -- Issuance -- Terms and conditions
  • § 26-55-708. Registration of licensee's motor vehicles
  • § 26-55-709. Interstate carrier certificates or permits
  • § 26-55-710. Quarterly mileage reports -- Tax computation
  • § 26-55-711. Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase
  • § 26-55-712. Bonded and unbonded interstate users -- Knowing failure to pay tax or penalty
  • § 26-55-713. Claims for refunds by nonbonded users
  • § 26-55-714. Interstate users -- Tax refund procedure
  • § 26-55-716. Failure or refusal to pay tax -- Penalties, interest, and costs
  • § 26-55-717. Unlicensed users -- Failure to pay tax -- Burden of proof
  • § 26-55-718. Failure to file report or pay tax, filing fraudulent reports, etc. -- Penalties
  • § 26-55-719. Records -- Preservation -- Inspection
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish