Ark. Code Ann. § 26-55-702 (2020)
Liability for tax
Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710.
History. Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150; Acts 1993, No. 618, § 8; 2009, No. 655, § 56.
Amendments. The 2009 amendment substituted “subject to § 26-55-710” for “subject to the provisions of §§ 26-55-710 and 26-55-715 [repealed],” and made minor stylistic changes.
Case Notes
Construction.
Acts 1941, No. 383, § 6; 1943, No. 188, § 1, were not in conflict with § 26-55-205, which levies a tax on all motor fuel sold or used in the state or purchased for sale or use in the state. McLeod v. Santa Fe Trail Transp. Co., 205 Ark. 225, 168 S.W.2d 413 (1943) (decision under prior law).
Classification.
Classification of motor carriers, motor buses, and other motor vehicles operated for hire as opposed to all other motor vehicles was not an arbitrary classification. McLeod v. Santa Fe Trail Transp. Co., 205 Ark. 225, 168 S.W.2d 413 (1943) (decision under prior law).
In alternate or optional methods of determining calculation of tax allowed to operators of motor carriers, motor buses, and other motor vehicles operated for hire, provided they operate on a regular schedule, provision as to operation on regular schedule, as opposed to not operating on a regular schedule, was a fair classification. McLeod v. Santa Fe Trail Transp. Co., 205 Ark. 225, 168 S.W.2d 413 (1943) (decision under prior law).