{"data":{"id":"us-ar/ark.-code-ann.-26-56-202","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-56-202","heading":"Collection and payment of tax","body":"(a) The tax levied by this subchapter shall be collected and paid by suppliers.\n\n(b) The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under § 26-56-214 .\n\n(c) The tax levied by this subchapter shall be paid by any person who uses distillate special fuel in this state on which the tax levied in this subchapter has not been paid according to § 26-56-214 .","path":["AR Code","Title 26","Chapter 56","Subchapter 2"],"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":"eb21c3c3ec1100d733549686b1ee101ae0dc7c076ad42e59d503d98efab573f8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-56-201","next":"us-ar/ark.-code-ann.-26-56-204"},"notice":"GroundRules: Original legal text. Not legal advice."}