Arkansas § 26-55-601 Definitions

Arkansas Statutes

§ 26-55-601 — Definitions

Arkansas § 26-55-601

Title26

This text of Arkansas § 26-55-601 (Definitions) 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. § 26-55-601 (2026).

Text

As used in this subchapter:

(1)"Director" means the Director of State Highways and Transportation;

(2)"Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;

(3)"Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and (4) "River ports" means those ports where fuels transported by barge are unl

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As used in this subchapter: (1) "Director" means the Director of State Highways and Transportation; (2) "Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle; (3) "Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and (4) "River ports" means those ports where fuels transported by barge are unloaded.