{"data":{"id":"us-ar/ark.-code-ann.-26-55-703","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-703","heading":"Exemptions","body":"The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.).","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":"53bd7078113fc90a8a8f93bb384ba15183bc2a79ea0ff1aa2fc14b273fabbd52","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-702","next":"us-ar/ark.-code-ann.-26-55-704"},"notice":"GroundRules: Original legal text. Not legal advice."}