Arkansas Code Title 26, Subtitle 5, Chapter 62, Subchapter 1 - General Provisions

• § 26-62-101 - Title.
  This chapter may be known and cited as the "Alternative Fuels Tax Law".
• § 26-62-102 - Definitions.
  As used in this chapter: (1) (A) "Alternative fuels" means and includes all liquids or combustion gases used or suitable for use in an...
• § 26-62-103 - Penalties.
  Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise...
• § 26-62-104 - Rules and Regulations.
  The Director of the Department of Finance and Administration is authorized and empowered in consultation with the Director of Highways and Transportation of the...
• § 26-62-105 - Failure, Refusal, Etc., to Make Report or Pay Tax -- Penalties, Interest -- Attorney's Fees.
  (a) Once an alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels has become liable to file a report with...
• § 26-62-106 - False or Fraudulent Reports -- Fraudulent Avoidance of Tax -- Penalty.
  Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on...
• § 26-62-107 - Assessment of Delinquent Tax -- Time Limitations.
  No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years...
• § 26-62-108 - Conflicts With Arkansas Tax Procedure Act.
  The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be read in pari materia with this chapter, and in the...
• § 26-62-109 - Disposition of Revenue.
  (a) All of the taxes, fees, penalties, and interest collected under the provisions of this chapter shall be classified as special revenues and shall...
• § 26-62-110 - Conflicts With Other Laws.
  All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor...
• § 26-62-111 - Audits.
  In all audits conducted by the Arkansas State Highway and Transportation Department pursuant to this chapter, the Arkansas State Highway and Transportation Department may...

Last modified: November 15, 2016