Code of Arkansas Rules Title 26 — Taxation

26 CAR § 240-102

Definitions

Official textcodeofarrules.arkansas.gov35 subsections

As used in this part:

# (1)

"Bill of lading" means the documentation detailed in Section 3(A) of Acts 1987, No. 977, and shall include that documentation provided by loading terminals, or manifests prepared by the distributor/supplier who loads at his or her own facilities;

# (2)

"Commissioner" means the Commissioner of Revenues, also known as the Director for the Revenue Division, Department of Finance and Administration;

# (3)

"Director" means the Director of State Highways and Transportation of the Arkansas Department of Transportation;

# (4)

"Distributor" means any person licensed by the Commissioner of Revenues under the laws of the State of Arkansas to deliver or sell diesel fuel for resale or use;

# (5)

"Enforcement officer" means the:

# (A)

Officers of the Arkansas Highway Police Division of the Arkansas Department of Transportation; and

# (B)

Investigators of the Internal Audit Section of the Arkansas Department of Transportation;

# (6)

"Export" means to take fuel or fuels originating within the state to destinations outside the state;

# (7)

"Fuel" or “fuels” means motor fuel and distillate special fuels as defined in the Motor Fuel Tax Law, Arkansas Code § 26-55-201 et seq., as amended, and the Special Motor Fuels Tax Law, Arkansas Code § 26-56-101 et seq., as amended, and shall include gasoline and diesel used to propel an automotive vehicle;

# (8)

"Import" means to bring fuel or fuels into the state that originated outside the state;

# (9)

"Permit" means the import/export load permit provided by Acts 1987, No. 977, issued by the Arkansas Department of Transportation;

# (10)

"Permit Section" means the Permit Section of the Arkansas Department of Transportation;

# (11)

"Person" shall include any:

# (A)

Operator;

# (B)

Individual;

# (C)

Owner;

# (D)

Company;

# (E)

Partnership;

# (F)

Joint venture;

# (G)

Joint agreement;

# (H)

Association (mutual or otherwise);

# (I)

Corporation;

# (J)

Estate;

# (K)

Trust;

# (L)

Business trust;

# (M)

Receiver;

# (N)

Trustee;

# (O)

Leasing company;

# (P)

Common carrier;

# (Q)

Private carrier; or

# (R)

Transporter;

# (12)

"River ports" means those ports where fuel or fuels transported by barge are unloaded;

# (13)

"Supplier" means any person licensed by the Commissioner under the laws of the State of Arkansas to deliver or sell diesel fuel for resale or use; and

# (14)

"Transporter" shall be synonymous with carrier and shall include anyone hauling motor fuel or distillate special fuels.

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