Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-62-101 Title
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This chapter may be known and cited as the “Alternative Fuels Tax Law”.
Ark. Code Ann. § 26-62-102 Definitions
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(1) As used in this chapter:(1) (A) “Alternative fuels” means and includes all liquids or combustion gases used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, including, but not limited to, natural gas fuels as define…
Ark. Code Ann. § 26-62-103 Penalties
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Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousa…
Ark. Code Ann. § 26-62-104 Rules
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The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to faci…
Ark. Code Ann. § 26-62-105 Failure, refusal, etc., to make report or pay tax — Penalties, interest — Attorney's fees
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(a) Once an alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels has become liable to file a report with the Secretary of the Department of Finance and Administration, he or she must continue to file a report, even though no tax is due, unt…
Ark. Code Ann. § 26-62-106 False or fraudulent reports — Fraudulent avoidance of tax — Penalty
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Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more th…
Ark. Code Ann. § 26-62-107 Assessment of delinquent tax — Time limitations
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No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of …
Ark. Code Ann. § 26-62-108 Conflicts with Arkansas Tax Procedure Act
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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 event of any conflict with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, §…
Ark. Code Ann. § 26-62-109 Disposition of revenue
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(a) All of the taxes, fees, penalties, and interest collected under the provisions of this chapter shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fu…
Ark. Code Ann. § 26-62-110 Conflicts with other laws
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All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it abrogate any of the provisions of the Specia…
Ark. Code Ann. § 26-62-111 Audits
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In all audits conducted by the Arkansas Department of Transportation under this chapter, the Arkansas Department of Transportation may call upon the Secretary of the Department of Finance and Administration for assistance.
Ark. Code Ann. § 26-62-201 Imposition of tax — Exemptions
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(a) (1) There is hereby levied and imposed an excise tax per gallon equivalent at the rate set forth in subsection (b) of this section on each type of alternative fuels sold or used in this state for the purpose of propelling a motor vehicle or motor vehicles in this state or pur…
Ark. Code Ann. § 26-62-202 Collection and payment of tax
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(a) The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when:(1) Delivered into the fuel supply tanks of a motor vehicle;(2) Sold to a dealer or user; or(3) Used in any motor vehicl…
Ark. Code Ann. § 26-62-203 Separate meters for taxable natural gas fuels and residential or other tax-free natural gas
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(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 such natural gas fuels in motor vehicles unless such natural gas fuels are removed through a separate meter installed by the a…
Ark. Code Ann. § 26-62-204 Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. — Generally
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(a) No person shall commence operations as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. This license shall be issued…
Ark. Code Ann. § 26-62-205 Sales tickets
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(a) (1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter.(2) The forms for sales tickets shall be numbered and prepared with blank spaces for:(…
Ark. Code Ann. § 26-62-206 Alternative fuels suppliers' and users' reports — Computation and remittance of tax
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(a) (1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Secretary of the Department of Finance and Administration on forms prescribed by the secretary a report accounting for the alternative fuels taxable under this ch…
Ark. Code Ann. § 26-62-207 Records required — Invoices — Falsification of records
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(a) Every person required by law to secure a license under this chapter shall keep records in the time and manner and subject to inspection and audit as required by the Arkansas Tax Procedure Act, § 26-18-101 et seq., including a complete record of all alternative fuels taxable u…
Ark. Code Ann. § 26-62-208 Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest
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(a) Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuel…
Ark. Code Ann. § 26-62-209 Interstate users and IFTA carrier users — Reports — Computation of tax and refunds
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(a) For the purpose of determining whether an interstate user or IFTA carrier user owes alternative fuels tax or is entitled to a credit or refund, the licensed interstate user or licensed IFTA carrier user shall file a quarterly report on or before the twenty-fifth day of the mo…
Ark. Code Ann. § 26-62-210 Interstate users and IFTA carrier users — Tax refund procedure
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(a) (1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to licensed interstate users and licensed IFTA carrier users of alternative fuels who are entitled to refunds with respect to alternative fuels taxes…
Ark. Code Ann. § 26-62-211 Entry slips — Tax on out-of-state motor vehicle use — Penalties
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(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, at the point of entry shall secure a copy of an entry slip from the Secretary of the Department of Finance and Admini…
Ark. Code Ann. § 26-62-212 Power to stop, investigate, and impound vehicles — Assessment of tax
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(a) In order to enforce the provisions of this chapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with alternative fuels for the purpose of examining t…
Ark. Code Ann. § 26-62-213 Unlawful activities regarding operation of motor vehicles
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(a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the…
Ark. Code Ann. § 26-62-214 Conversion of vehicles for use of alternative fuels
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(a) Any alternative fuels supplier, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on any type of alternative fuels shall report the conversion to the Secretary of the Department of Fin…