GroundRules
Ark. Code Ann. § 26-55-205: Levy of tax
Where this section sits in the code
- AR Code
- Title 26
- Chapter 55
- Subchapter 2
(a) There is levied a privilege or excise tax of eight and one-half cents (81/2¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
(b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
Collected 2026-09-17T21:35:43Z. Source file · JSON
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