Ark. Code § 26-55-703
Current with legislation from 2024 Fiscal and Special Sessions.
The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.).
Ark. Code § 26-55-703