Arkansas Code Title 26. Taxation § 26-55-911. Sealing

In making deliveries of petroleum products, all tank wagons, tank trucks, and all inlets and outlets to the equipment shall be sealed as may be directed by the Director of the State Plant Board, and no petroleum products shall be delivered unless sealed as provided in this subchapter. However, the provisions of this section shall apply only to transport trucks bringing petroleum products into the State of Arkansas and to common and contract carriers transporting petroleum products either into or within the State of Arkansas.