Ark. Code Ann. § 26-56-201 (2026)

History. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 1; 1967, No. 357, § 1; 1973, No. 445, § 1; 1979, No. 437, § 2; A.S.A. 1947, §§ 75-1241, 75-1269; Acts 1987, No. 985, §§ 6, 7; 1987 (1st Ex. Sess.), No. 20, §§ 1, 4-6; 1989, No. 821, § 10; 1991, No. 219, § 3; 1993, No. 618, §§ 2, 3; 1997, No. 1212, § 3; 1999, No. 1028, §§ 2, 4; 2005, No. 685, § 2; 2007, No. 511, § 2; 2011, No. 773, § 1; 2011, No. 788, § 12; 2011, No. 1058, § 5; 2016 (3rd Ex. Sess.), No. 1, §§ 16, 17; 2019, No. 910, § 4027.

A.C.R.C. Notes. Acts 2016 (3rd Ex. Sess.), No. 1, § 1, provided: “This act shall be known and may be cited as the ‘Arkansas Highway Improvement Plan of 2016’.”

Amendments. The 2011 amendment by No. 773 added “and the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq.” at the end of (f).

The 2011 amendment by No. 788 deleted (b)(5).

The 2011 amendment by No. 1058, in (a)(1)(A)(i), substituted “eight and one-half cents (8½¢)” for “nine and one-half cents (9½¢)” and deleted “except fuel utilized in propelling jet aircraft” following “special fuel”; inserted (a)(1)(A)(ii) and (b)(6); added the exception at the beginning of (f); and added (g).

The 2016 (3rd Ex. Sess.) amendment deleted “Except as provided in subsection (g) of this section” in (f); deleted (g)(1) through (3); and redesignated former (g)(4) as present (g).

The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (b)(3).