Rates, Licenses, and Records

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Alternative Fuels Tax
  6. Rates, Licenses, and Records

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Section
26-62-201

Imposition of tax — Exemptions

Section
26-62-202

Collection and payment of tax

Section
26-62-203

Separate meters for taxable natural gas fuels and residential or other tax-free natural gas

Section
26-62-204

Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. — Generally

Section
26-62-205

Sales tickets

Section
26-62-206

Alternative fuels suppliers' and users' reports — Computation and remittance of tax

Section
26-62-207

Records required — Invoices — Falsification of records

Section
26-62-208

Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest

Section
26-62-209

Interstate users and IFTA carrier users — Reports — Computation of tax and refunds

Section
26-62-210

Interstate users and IFTA carrier users — Tax refund procedure

Section
26-62-211

Entry slips — Tax on out-of-state motor vehicle use — Penalties

Section
26-62-212

Power to stop, investigate, and impound vehicles — Assessment of tax

Section
26-62-213

Unlawful activities regarding operation of motor vehicles

Section
26-62-214

Conversion of vehicles for use of alternative fuels