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Arkansas Code Title 26. Taxation § 26-55-901. Definitions

Current as of March 28, 2024 | Updated by Findlaw Staff

As used in this subchapter:

(1)(A) “Compartment” means the entire tank when it is not subdivided.

(B) Otherwise, “compartment” means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of Finance and Administration by rules adopted pursuant to § 26-55-903.

(C) “Compartment” includes piping leading from the compartment to the manifold but shall not include the manifold;

(2) “Director” means the Director of the State Plant Board or any employee of the State Plant Board authorized by the director to carry out the provisions of this subchapter;

(3) “Person” means individuals, partnerships, limited liability companies, corporations, companies, societies, and associations;

(4)(A) “Petroleum product” means any liquid hydrocarbon product extracted or refined from crude petroleum, crude oil distillate, or natural gas.

(B) “Petroleum product” includes all products customarily known as gasoline or motor fuel by whatever name the liquid may be known or sold, including naphthas, tractor fuels, residual oils, and asphalts.

(C) “Petroleum product” does not include liquefied petroleum gases; and

(5) “Vehicle tank” means an assembly used for the delivery of petroleum products, comprising a tank which may or may not be subdivided into two (2) or more compartments and which is mounted upon a vehicle, together with its accessory piping, valves, meters, etc.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-55-901. Definitions - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-55-901/

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