§ 26-55-702 - Liability for tax.
26-55-702. 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 all such gasoline used or consumed in the State of Arkansas, subject to 26-55-710.