Arkansas Code § 26-56-232 - Electronic Reports -- Electronic Funds Transfer

(a) The Director of the Department of Finance and Administration shall make all necessary preparations in order that all reports submitted beginning July 1, 1997, and thereafter, or beginning before that date, if possible, by:

(1) Distributors of motor fuel, as required by the Motor Fuel Tax Law, § 26-55-201 et seq.;

(2) Suppliers of distillate special fuel and liquefied gas special fuels, as required by this chapter;

(3) Alternative fuel suppliers, as required by the Alternative Fuels Tax Law, § 26-62-101 et seq.; and

(4) All other persons required to submit any type of reports to the director pursuant to those tax laws,

shall be submitted by electronic means and to ensure that the reports shall be processed electronically by the Department of Finance and Administration.

(b) The director shall also make and promulgate rules and regulations to ensure that the distributors, suppliers, and alternative fuel suppliers, beginning July 1, 1997, and thereafter, or beginning before that date, if possible, remit all taxes due the state pursuant to those tax laws by electronic funds transfer.

Section: Previous  26-56-219  26-56-220  26-56-221  26-56-222  26-56-223  26-56-224  26-56-225  26-56-226  26-56-227  26-56-228  26-56-229  26-56-230  26-56-231  26-56-232  

Last modified: November 15, 2016