Ark. Code Ann. § 26-55-1006 (2026)
Excise tax rates
History. Acts 1999, No. 1028, §§ 3, 4; 2005, No. 685, § 3; 2009, No. 655, § 62.
Amendments. The 2009 amendment, in (a), deleted (a)(2) and (a)(3), redesignated the remaining subdivision accordingly, deleted “On and after July 1, 1999,” at the beginning, substituted “three cents (3¢)” for “one cent (1¢),” and made related and minor stylistic changes.
Subchapter 11 — International Fuel Tax Agreement
Effective Dates. Acts 2019, No. 910, § 6346(b): July 1, 2019. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that this act revises the duties of certain state entities; that this act establishes new departments of the state; that these revisions impact the expenses and operations of state government; and that the sections of this act other than the two uncodified sections of this act preceding the emergency clause titled ‘Funding and classification of cabinet-level department secretaries’ and ‘Transformation and Efficiencies Act transition team’ should become effective at the beginning of the fiscal year to allow for implementation of the new provisions at the beginning of the fiscal year. Therefore, an emergency is declared to exist, and Sections 1 through 6343 of this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2019”.