{"data":{"id":"us-ar/ark.-code-ann.-26-56-314","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-56-314","heading":"Nonresident users","body":"If the Secretary of the Department of Finance and Administration deems it necessary for the proper enforcement and collection of the tax on liquefied gas special fuels used in this state against nonresident users, other than occasional nonresident users, the secretary may require the nonresident users to obtain a permit, post bond, and report and remit the tax in the same manner as is required in this subchapter for liquefied gas special fuels suppliers.","path":["AR Code","Title 26","Chapter 56","Subchapter 3"],"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":"fe4a2e242dadfe3559d4b80b077862ec5f142ab37b1b706b752c147b729ebf04","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-56-313","next":"us-ar/ark.-code-ann.-26-56-315"},"notice":"GroundRules: Original legal text. Not legal advice."}