Arkansas § 26-55-205 Levy of tax

Arkansas Statutes

§ 26-55-205 — Levy of tax

Arkansas § 26-55-205

Title26

This text of Arkansas § 26-55-205 (Levy of tax) 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. § 26-55-205 (2026).

Text

(a)There is levied a privilege or excise tax of eight and one-half cents (81/2¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.

(b)In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.

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(a) There is levied a privilege or excise tax of eight and one-half cents (81/2¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth. (b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.

Legislative History

Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1953, No. 112, § 12; 1965 (1st Ex. Sess.), No. 41, § 1; 1967, No. 198, § 2; 1973, No. 445, § 1; 1979, No. 437, § 1; A.S.A. 1947, §§ 75-1106, 75-1269; Acts 1989, No. 821, § 10.