Arkansas Code Title 26, Subtitle 5, Chapter 62, Subchapter 2 - Rates, Licenses, and Records

• § 26-62-201 - Imposition of Tax -- Exemptions.
  (a) (1) There is hereby levied and imposed an excise tax per gallon equivalent at the rate set forth in subsection (b) of this...
• § 26-62-202 - Collection and Payment of Tax.
  (a) The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by...
• § 26-62-203 - Separate Meters for Taxable Natural Gas Fuels and Residential or Other Tax-Free Natural Gas.
  (a) No user, including an alternative fuels supplier of natural gas fuels, who utilizes natural gas for residential or other tax-free purposes, shall use...
• § 26-62-204 - Licenses and Bonds for Alternative Fuels Suppliers and Interstate Users, Ifta Carrier Users, Etc. -- Generally.
  (a) No person shall commence operations as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels without first procuring a...
• § 26-62-205 - Sales Tickets.
  (a) (1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels...
• § 26-62-206 - Alternative Fuels Suppliers' and Users' Reports -- Computation and Remittance of Tax.
  (a) (1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Director of the Department...
• § 26-62-207 - Records Required -- Invoices -- Falsification of Records.
  (a) Every person required by law to secure a license under this chapter shall keep records in the time and manner and subject to...
• § 26-62-208 - Prima Facie Presumptions -- Failure to Keep Records, Issue Invoices, or File Reports -- Tax, Penalties, and Interest.
  (a) Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the...
• § 26-62-209 - Interstate Users and Ifta Carrier Users -- Reports -- Computation of Tax and Refunds.
  (a) For the purpose of determining whether an interstate user or IFTA carrier user owes alternative fuels tax or is entitled to a credit...
• § 26-62-210 - Interstate Users and Ifta Carrier Users -- Tax Refund Procedure.
  (a) (1) The Director of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to licensed interstate users...
• § 26-62-211 - Entry Slips -- Tax on Out-Of-state Motor Vehicle Use -- Penalties.
  (a) Any unlicensed alternative fuels user, unless exempt from the tax levied herein, operating an out-of-state motor vehicle, upon entering the State of Arkansas,...
• § 26-62-212 - Power to Stop, Investigate, and Impound Vehicles -- Assessment of Tax.
  (a) In order to enforce the provisions of this chapter, the Director of the Department of Finance and Administration or his or her authorized...
• § 26-62-213 - Unlawful Activities Regarding Operation of Motor Vehicles.
  (a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which...
• § 26-62-214 - Conversion of Vehicles for Use of Alternative Fuels.
  (a) Any alternative fuels supplier, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to...

Last modified: November 15, 2016