Arkansas § 26-56-202 Collection and payment of tax

Arkansas Statutes

§ 26-56-202 — Collection and payment of tax

Arkansas § 26-56-202

Title26

This text of Arkansas § 26-56-202 (Collection and payment 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. § 26-56-202 (2026).

Text

(a)The tax levied by this subchapter shall be collected and paid by suppliers.

(b)The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under § 26-56-214 .

(c)The tax levied by this subchapter shall be paid by any person who uses distillate special fuel in this state on which the tax levied in this subchapter has not been paid according to § 26-56-214 .

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(a) The tax levied by this subchapter shall be collected and paid by suppliers. (b) The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under § 26-56-214 . (c) The tax levied by this subchapter shall be paid by any person who uses distillate special fuel in this state on which the tax levied in this subchapter has not been paid according to § 26-56-214 .

Legislative History

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 3; 1967, No. 138, § 1; 1967, No. 357, § 8; A.S.A. 1947, § 75-1243; Acts 1987, No. 985, § 9; 2009, No. 655, § 64.