§ 26-62-104. Rules
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 facilitate the collection of the taxes levied in this chapter and to otherwise […]
§ 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 any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by […]
§ 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 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 failure to file a […]
§ 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 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, § 26-18-101 et seq., shall control.
§ 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All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it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 Special Motor Fuels Tax […]
§ 26-62-111. Audits
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.
§ 26-62-201. Imposition of tax — Exemptions
Number of Motor Vehicles Tax Rate Per Equivalent Licensed in Arkansas Utilizing Gallon (for each type of Alternative Fuels (for each alternative fuels) type of alternative fuels) 0 — 999 $0.050 1,000 — 1,499 $0.085 1,500 — 1,999 $0.105 2,000 — 2,499 $0.125 2,500 — 2,999 $0.145 3,000 & over $0.165 Click to view table.
§ 26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties
which receipt shall be signed by the secretary or his or her agent or representative.
§ 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 internal combustion engine or motor for the generation of power for motor vehicles, including, but not limited to, natural gas fuels as defined in subdivision (8) of this section. (B) “Alternative […]