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26-52-515. Refund of sales tax on vehicles returned as defective.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-515. Refund of sales tax on vehicles returned as defective.
(a) The Secretary of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which the manufacturer refunded to the consumer, lessee, or lessor pursuant to the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, if the manufacturer provides to the Department of Finance and Administration:
(1) A written request for a refund in accordance with § 26-18-507;
(2) Evidence that the sales tax was paid when the vehicle was registered;
(3) Assignment of the tax refund by the taxpayer;
(4) Proof that the manufacturer refunded the sales tax to the consumer, lessee, or lessor; and
(5) Such other information as shall be required by the secretary.
(b) Claims for refund of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq. Any claim must be made in writing and filed within three (3) years from the date the vehicle was first registered.
(c)(1) When a consumer has tendered a trade-in vehicle toward the purchase of the vehicle which is refunded under the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, the consumer may apply to the secretary for a voucher in the amount of the trade-in vehicle's consideration.
(2) The secretary shall prescribe the forms and other information necessary to issue the voucher.
(3) In calculating the sales tax due upon registration of a subsequent replacement vehicle, the voucher shall be used to reduce the sales price of the subsequent replacement vehicle.
(4) The voucher shall be valid for six (6) months from the date of issuance
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-515
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:26-52-515
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5ee10589212fbe0725f84c3233ad677983bc7420cb70fd3d3c4b2979bb5a935b
Source location: content.xml paragraph 20346
Stored source content
26-52-515. Refund of sales tax on vehicles returned as defective.
(a) The Secretary of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which the manufacturer refunded to the consumer, lessee, or lessor pursuant to the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, if the manufacturer provides to the Department of Finance and Administration:
(1) A written request for a refund in accordance with § 26-18-507;
(2) Evidence that the sales tax was paid when the vehicle was registered;
(3) Assignment of the tax refund by the taxpayer;
(4) Proof that the manufacturer refunded the sales tax to the consumer, lessee, or lessor; and
(5) Such other information as shall be required by the secretary.
(b) Claims for refund of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq. Any claim must be made in writing and filed within three (3) years from the date the vehicle was first registered.
(c)(1) When a consumer has tendered a trade-in vehicle toward the purchase of the vehicle which is refunded under the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, the consumer may apply to the secretary for a voucher in the amount of the trade-in vehicle's consideration.
(2) The secretary shall prescribe the forms and other information necessary to issue the voucher.
(3) In calculating the sales tax due upon registration of a subsequent replacement vehicle, the voucher shall be used to reduce the sales price of the subsequent replacement vehicle.
(4) The voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-507. Claims for refunds of overpayments.
(a)(1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject to the requirements of this chapter, shall be refunded the overpayment of the state tax determined by the Secretary of the Department of Finance and Administration to be erroneously paid upon the filing of an amended return or a verified claim for refund, subject to subsection (e) of this section.
(2) This subsection does not include an action based on Arkansas Constitution, Article 16, § 13.
(b) The claim shall specify:
(1) The name of the taxpayer;
(2) The time when and the period for which the state tax was paid;
(3) The nature and kind of state tax paid;
(4) The amount of the state tax that the taxpayer claimed was erroneously paid;
(5) The grounds upon which a refund is claimed; and
(6) Any other information relative to the payment as may be prescribed by the secretary.
(c) The secretary shall determine what amount of refund, if any, is due as soon as practicable after a claim has been filed, but in no event shall the taxpayer be entitled to file a suit for refund under § 26-18-406 until at least six (6) months have elapsed from the date of the filing of the claim for refund or the secretary has issued a notice of denial of a claim for refund.
(d) Notwithstanding any provisions of the law to the contrary, a taxpayer who acts only as an agent of the state in the collection of any state tax shall be entitled to claim a credit or refund of the state tax only if the taxpayer establishes that he or she has:
(1) Borne the state tax in question;
(2) Repaid the amount of the state tax to the person from whom he or she collected it; or
(3) Obtained the consent of the person to th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-507
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 26-18-507. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
4-90-401. Title.
This subchapter shall be known and may be cited as the “Arkansas New Motor Vehicle Quality Assurance Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 4-90-401
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 4-90-401. This identifies an authority to review, not proof of applicability.