{"data":{"id":"us-ar/ark.-code-ann.-26-55-702","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-702","heading":"Liability for tax","body":"Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710 .","path":["AR Code","Title 26","Chapter 55","Subchapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"a82bb3e0b0cb310dbd2a77b08b8b12e5f640a30a3ed7fd9e995055cd8c46a429","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-701","next":"us-ar/ark.-code-ann.-26-55-703"},"notice":"GroundRules: Original legal text. Not legal advice."}