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- Ark. Code Ann. § 26-55-245 · Refunds - Taxes erroneously or illegally collected - Lost fuel
- Ark. Code Ann. § 26-55-246 · Posting price of fuel plus tax
- Ark. Code Ann. § 26-55-247 · Confiscation and sale of equipment of persons transporting motor fuel unlawfully
- Ark. Code Ann. § 26-55-248 · Sale of fuels purchased from other than duly licensed distributor - Penalties
- Ark. Code Ann. § 26-55-249 · Public inspection of records
- Ark. Code Ann. § 26-55-250 · Exchange of information among states
- Ark. Code Ann. § 26-55-401 · Applicability of existing motor fuel refund laws
- Ark. Code Ann. § 26-55-402 · Effect of subchapter on state highway bonds
- Ark. Code Ann. § 26-55-403 · Authority of secretary
- Ark. Code Ann. § 26-55-404 · Entitlement to refund
- Ark. Code Ann. § 26-55-405 · Refund permits
- Ark. Code Ann. § 26-55-406 · Applications for refund
- Ark. Code Ann. § 26-55-407 · Refund paid from Gasoline Tax Refund Fund
- Ark. Code Ann. § 26-55-408 · Dealers' and sellers' records and reports
- Ark. Code Ann. § 26-55-601 · Definitions
- Ark. Code Ann. § 26-55-602 · Applicability
- Ark. Code Ann. § 26-55-603 · Penalties - Impoundment of vehicles
- Ark. Code Ann. § 26-55-604 · Rules - Audit assistance
- Ark. Code Ann. § 26-55-605 · Import/export load permit required - Exception
- Ark. Code Ann. § 26-55-606 · Bill of lading required - Penalty
- Ark. Code Ann. § 26-55-607 · Documentation to be retained in vehicle - Exception
- Ark. Code Ann. § 26-55-608 · Authority to stop, investigate, and impound vehicles
- Ark. Code Ann. § 26-55-609 · Responsibility for taxes - Provisions cumulative
- Ark. Code Ann. § 26-55-610 · Licensing and bonding requirements - Penalties
- Ark. Code Ann. § 26-55-701 · Purpose of tax
- Ark. Code Ann. § 26-55-702 · Liability for tax
- Ark. Code Ann. § 26-55-703 · Exemptions
- Ark. Code Ann. § 26-55-704 · Allocation and distribution of tax
- Ark. Code Ann. § 26-55-705 · License required - Application
- Ark. Code Ann. § 26-55-706 · Bond of applicant
- Ark. Code Ann. § 26-55-707 · License - Issuance - Terms and conditions
- Ark. Code Ann. § 26-55-708 · Registration of licensee's motor vehicles
- Ark. Code Ann. § 26-55-709 · Interstate carrier certificates or permits
- Ark. Code Ann. § 26-55-710 · Quarterly mileage reports - Tax computation
- Ark. Code Ann. § 26-55-711 · Bonded and unbonded interstate motor fuel users - Penalty for insufficient purchase
- Ark. Code Ann. § 26-55-712 · Bonded and unbonded interstate users - Knowing failure to pay tax or penalty
- Ark. Code Ann. § 26-55-713 · Claims for refunds by nonbonded users
- Ark. Code Ann. § 26-55-714 · Interstate users - Tax refund procedure
- Ark. Code Ann. § 26-55-716 · Failure or refusal to pay tax - Penalties, interest, and costs
- Ark. Code Ann. § 26-55-717 · Unlicensed users - Failure to pay tax - Burden of proof
- Ark. Code Ann. § 26-55-718 · Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties
- Ark. Code Ann. § 26-55-719 · Records - Preservation - Inspection
- Ark. Code Ann. § 26-55-801 · [Repealed]
- Ark. Code Ann. § 26-55-802 · [Repealed]
- Ark. Code Ann. § 26-55-803 · [Repealed]
- Ark. Code Ann. § 26-55-804 · [Repealed]
- Ark. Code Ann. § 26-55-901 · Definitions
- Ark. Code Ann. § 26-55-902 · Penalties
- Ark. Code Ann. § 26-55-903 · Rules
- Ark. Code Ann. § 26-55-904 · Measurement of vehicle tanks
- Ark. Code Ann. § 26-55-905 · Testing stations
- Ark. Code Ann. § 26-55-906 · Time and place of inspection
- Ark. Code Ann. § 26-55-907 · Testing and sealing
- Ark. Code Ann. § 26-55-908 · Marking tank
- Ark. Code Ann. § 26-55-909 · Reinspection, retesting, and remeasurement
- Ark. Code Ann. § 26-55-910 · Unlawful to use vehicle tanks unless tested and sealed
- Ark. Code Ann. § 26-55-911 · Sealing of inlets and outlets
- Ark. Code Ann. § 26-55-912 · Display of marks indicating proper gauging - Exemption from subchapter
- Ark. Code Ann. § 26-56-101 · Title
- Ark. Code Ann. § 26-56-102 · Definitions
- Ark. Code Ann. § 26-56-103 · Penalties
- Ark. Code Ann. § 26-56-104 · Rules
- Ark. Code Ann. § 26-56-105 · Payment of tax by Arkansas Department of Transportation
- Ark. Code Ann. § 26-56-107 · False or fraudulent reports - Fraudulent avoidance of tax - Penalty
- Ark. Code Ann. § 26-56-109 · Distribution of revenues
- Ark. Code Ann. § 26-56-201 · Imposition of tax - Exemptions
- Ark. Code Ann. § 26-56-202 · Collection and payment of tax
- Ark. Code Ann. § 26-56-204 · Licenses and bonds for suppliers and users, etc., generally
- Ark. Code Ann. § 26-56-206 · Dealers' licenses and bonds - Municipal taxes
- Ark. Code Ann. § 26-56-208 · Suppliers' and users' reports - Computation and remittance of tax
- Ark. Code Ann. § 26-56-209 · Records required - Invoices - Falsification of records
- Ark. Code Ann. § 26-56-212 · Bonded and unbonded interstate users - Penalty for insufficient purchase
- Ark. Code Ann. § 26-56-213 · Bonded and unbonded users - Knowing failure to pay tax or penalty
- Ark. Code Ann. § 26-56-214 · Interstate users - Reports - Computation of tax and refunds
- Ark. Code Ann. § 26-56-215 · Interstate users - Tax refund procedure
- Ark. Code Ann. § 26-56-216 · Power to stop, investigate, and impound vehicles - Assessment of tax
- Ark. Code Ann. § 26-56-217 · Separate storage tanks for taxable distillate special fuel and for tax-free storage
- Ark. Code Ann. § 26-56-218 · Bulk sales
- Ark. Code Ann. § 26-56-219 · Cargo tank-to-carburetor connections unlawful - Penalties
- Ark. Code Ann. § 26-56-220 · Unlawful activities regarding operation of motor vehicles
- Ark. Code Ann. § 26-56-221 · Distribution of taxes
- Ark. Code Ann. § 26-56-222 · Disposition of funds collected under sections 26-56-201, 26-56-214, and 27-14-601
- Ark. Code Ann. § 26-56-223 · Definitions
- Ark. Code Ann. § 26-56-224 · Fuel used for off-road purposes - Imposition of tax on dyed distillate special fuel - Definition
- Ark. Code Ann. § 26-56-225 · Use of dyed distillate special fuel
- Ark. Code Ann. § 26-56-226 · Penalty for improper use of dyed distillate special fuel
- Ark. Code Ann. § 26-56-227 · Mixed dyed and undyed distillate special fuel - Additional penalty
- Ark. Code Ann. § 26-56-228 · Authority of secretary
- Ark. Code Ann. § 26-56-229 · Multiple violations
- Ark. Code Ann. § 26-56-230 · Disposition of taxes, fees, and other revenues
- Ark. Code Ann. § 26-56-231 · Rules
- Ark. Code Ann. § 26-56-232 · Electronic reports - Electronic funds transfer
- Ark. Code Ann. § 26-56-301 · Levy and imposition of tax - Alternative payment of fees
- Ark. Code Ann. § 26-56-302 · Exemptions
- Ark. Code Ann. § 26-56-303 · Suppliers and dealers - Licenses and bonds
- Ark. Code Ann. § 26-56-304 · Users' permits generally
- Ark. Code Ann. § 26-56-305 · Users' permits - Transfer
- Ark. Code Ann. § 26-56-306 · Users' permits - Window decals
- Ark. Code Ann. § 26-56-307 · Suppliers or interstate users - Computation, reporting, and payment of tax
- Ark. Code Ann. § 26-56-308 · Reports and payment of tax by suppliers