Ark. Code Ann. § 26-55-1002: Additional tax levied on motor fuel

(a) In addition to the tax levied upon motor fuel in § 26-55-205 , there is levied an excise tax of four cents (4¢) per gallon upon all motor fuel subject to the tax levied in that section.

(b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes.