Arkansas § 26-55-101 Exemption for United States Government vehicles - Refunds

Arkansas Statutes

§ 26-55-101 — Exemption for United States Government vehicles - Refunds

Arkansas § 26-55-101

Title26

This text of Arkansas § 26-55-101 (Exemption for United States Government vehicles - Refunds) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-55-101 (2026).

Text

(a)Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax.

(b)When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government for use in a motor vehicle belonging to the United States Government, and is used in its business exclusively, the wholesaler or dealer may not charge the consumer with the amount of the tax but may claim the refund of the tax under such rules as the Secretary of the Department of Finance and Administration may prescribe.

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(a) Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax. (b) When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government for use in a motor vehicle belonging to the United States Government, and is used in its business exclusively, the wholesaler or dealer may not charge the consumer with the amount of the tax but may claim the refund of the tax under such rules as the Secretary of the Department of Finance and Administration may prescribe.

Legislative History

Amended by Act 2019, No. 315,§ 3004, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3936, eff. 7/1/2019. Acts 1929, No. 65, § 35; Pope's Dig., § 6635; A.S.A. 1947, § 75-248.