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19-5-987. Interstate Alternative Fuels Refund Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-987. Interstate Alternative Fuels Refund Fund.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “Interstate Alternative Fuels Refund Fund”.
(b) The fund shall consist of the amount, estimated quarterly, which is transferred monthly from gross alternative fuel tax collections, there to be used to pay refunds to licensed interstate users and licensed IFTA carrier users of alternative fuels as provided by law and as set out in § 26-62-210.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-987
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:19-5-987
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e8b44329ce8f0953b83c6ca5b7d682c18609c7af7d9acd957bb38733c633ff7b
Source location: content.xml paragraph 7186
Stored source content
19-5-987. Interstate Alternative Fuels Refund Fund.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “Interstate Alternative Fuels Refund Fund”.
(b) The fund shall consist of the amount, estimated quarterly, which is transferred monthly from gross alternative fuel tax collections, there to be used to pay refunds to licensed interstate users and licensed IFTA carrier users of alternative fuels as provided by law and as set out in § 26-62-210.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-210. Interstate users and IFTA carrier users — Tax refund procedure.
(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 paid in this state as authorized in § 26-62-209, and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of alternative fuels taxes collected each month the amount to the Interstate Alternative Fuels Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law.
(2) The transfers from the gross alternative fuels taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution as provided by law.
(b) All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void.
(c) Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim's being filed as a basis for such refund.
(d) The secretary in consultation with the Director of State Highways and Transportation is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from licensed interstate users or licensed IFTA carrier users of alternative fuels in this state as authorized by law, which rules shall be in conformance with the following requirements:
(1) The secretary shall first determine with respect to each refund claim filed that the bond o
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-210
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-62-210. This identifies an authority to review, not proof of applicability.