Chapter
Alternative Fuels Tax
- Ark. Code Ann. § 26-62-101— Title
- Ark. Code Ann. § 26-62-102— Definitions
- Ark. Code Ann. § 26-62-103— Penalties
- Ark. Code Ann. § 26-62-104— Rules
- Ark. Code Ann. § 26-62-105— Failure, refusal, etc., to make report or pay tax — Penalties, interest — Attorney's fees
- Ark. Code Ann. § 26-62-106— False or fraudulent reports — Fraudulent avoidance of tax — Penalty
- Ark. Code Ann. § 26-62-107— Assessment of delinquent tax — Time limitations
- Ark. Code Ann. § 26-62-108— Conflicts with Arkansas Tax Procedure Act
- Ark. Code Ann. § 26-62-109— Disposition of revenue
- Ark. Code Ann. § 26-62-110— Conflicts with other laws
- Ark. Code Ann. § 26-62-111— Audits
- Ark. Code Ann. § 26-62-201— Imposition of tax — Exemptions
- Ark. Code Ann. § 26-62-202— Collection and payment of tax
- Ark. Code Ann. § 26-62-203— Separate meters for taxable natural gas fuels and residential or other tax-free natural gas
- Ark. Code Ann. § 26-62-204— Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. — Generally
- Ark. Code Ann. § 26-62-205— Sales tickets
- Ark. Code Ann. § 26-62-206— Alternative fuels suppliers' and users' reports — Computation and remittance of tax
- Ark. Code Ann. § 26-62-207— Records required — Invoices — Falsification of records
- Ark. Code Ann. § 26-62-208— Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest
- Ark. Code Ann. § 26-62-209— Interstate users and IFTA carrier users — Reports — Computation of tax and refunds
- Ark. Code Ann. § 26-62-210— Interstate users and IFTA carrier users — Tax refund procedure
- Ark. Code Ann. § 26-62-211— Entry slips — Tax on out-of-state motor vehicle use — Penalties
- Ark. Code Ann. § 26-62-212— Power to stop, investigate, and impound vehicles — Assessment of tax
- Ark. Code Ann. § 26-62-213— Unlawful activities regarding operation of motor vehicles
- Ark. Code Ann. § 26-62-214— Conversion of vehicles for use of alternative fuels