Ark. Code § 26-55-601

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-55-601 - Definitions

As used in this subchapter:

(1) "Director" means the Director of State Highways and Transportation;

(2) "Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;

(3) "Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and

(4) "River ports" means those ports where fuels transported by barge are unloaded.

Ark. Code § 26-55-601

Acts 1987, No. 977, § 1; 1995, No. 1160, § 27.