Arkansas Code

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Subchapter 2 — Rates, Licenses, and Records

• Section26-62-201. Imposition of tax — Exemptions.
• Section26-62-202. Collection and payment of tax.
• Section26-62-203. Separate meters for taxable natural gas fuels and residential or other tax-free natural gas.
• Section26-62-204. Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. — Generally.
• Section26-62-205. Sales tickets.
• Section26-62-206. Alternative fuels suppliers' and users' reports — Computation and remittance of tax.
• Section26-62-207. Records required — Invoices — Falsification of records.
• Section26-62-208. Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest.
• Section26-62-209. Interstate users and IFTA carrier users — Reports — Computation of tax and refunds.
• Section26-62-210. Interstate users and IFTA carrier users — Tax refund procedure.
• Section26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties.
• Section26-62-212. Power to stop, investigate, and impound vehicles — Assessment of tax.
• Section26-62-213. Unlawful activities regarding operation of motor vehicles.
• Section26-62-214. Conversion of vehicles for use of alternative fuels.