Arkansas § 26-56-405 Payment of tax by Arkansas Department of Transportation

Arkansas Statutes

§ 26-56-405 — Payment of tax by Arkansas Department of Transportation

Arkansas § 26-56-405

Title26

This text of Arkansas § 26-56-405 (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. § 26-56-405 (2026).

Text

(a)The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the Arkansas Department of Transportation.

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

(c)The Arkansas Department of Transportation shall remit the tax due each month to the secretary.

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(a) The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the Arkansas Department of Transportation. (b) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the Secretary of the Department of Finance and Administration an appropriate monthly report stating the gallons used in the Arkansas Department of Transportation's motor vehicles and the tax due and payable. (c) The Arkansas Department of Transportation shall remit the tax due each month to the secretary.

Legislative History

Amended by Act 2019, No. 910,§ 4093, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 300, eff. 8/1/2017. Acts 1979, No. 903, § 5; A.S.A. 1947, § 75-1276.