Arkansas § 26-56-105 Payment of tax by Arkansas Department of Transportation

Arkansas Statutes

§ 26-56-105 — Payment of tax by Arkansas Department of Transportation

Arkansas § 26-56-105

Title26

This text of Arkansas § 26-56-105 (Payment of tax by Arkansas Department of Transportation) 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. § 26-56-105 (2026).

Text

(a)The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102 .

(b)The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.

(c)For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.

(d)The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel use

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(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102 . (b) The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter. (c) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable. (d) The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.

Legislative History

Amended by Act 2019, No. 910,§ 4026, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 299, eff. 8/1/2017. Acts 1979, No. 591, § 2; A.S.A. 1947, § 75-1243.1.