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26-55-229. Tax reports.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-229. Tax reports.
(a) For the purpose of determining the amount of the tax imposed by this subchapter, the Secretary of the Department of Finance and Administration may require such supporting documents as the secretary may deem necessary to assure accurate reporting.
(b)(1) The reports shall be filed on forms prescribed by the secretary and shall be filed with the secretary on or before the twenty-fifth day of each calendar month following the reporting month in question.
(2) Once a distributor has become liable to file a monthly report with the secretary, the distributor must continue to file a monthly report, even though no tax is due, until such time as the distributor notifies the secretary in writing that the distributor is no longer liable for monthly reports.
(c) These reports shall include the following:
(1) An itemized statement of the number of gallons of all motor fuel received during the next-preceding calendar month by the distributor, which has been produced, refined, prepared, distilled, manufactured, or compounded by the distributor in the State of Arkansas;
(2) An itemized statement of the number of gallons of all motor fuel received by the distributor in the State of Arkansas from any source whatsoever during the next-preceding calendar month as shown by the shipper's bills of lading thereof, other than motor fuel falling within the provisions of subdivision (c)(1) of this section, together with a statement showing:
(A) The date of receipt of each shipment of motor fuel;
(B) The name of the person from whom purchased or received;
(C) The point of origin and the point of destination of each shipment;
(D) The quantity of each of the purchases or shipment;
(E) The name of the carrier;
(F) The number of each tank car or tank
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-229
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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Stable record: arkansas_code:legal_authorities:26-55-229
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9964cea7c4732ab208414c72f9b7ade955d6b3186825af5bfed53de050b96f07
Source location: content.xml paragraph 23429
Stored source content
26-55-229. Tax reports.
(a) For the purpose of determining the amount of the tax imposed by this subchapter, the Secretary of the Department of Finance and Administration may require such supporting documents as the secretary may deem necessary to assure accurate reporting.
(b)(1) The reports shall be filed on forms prescribed by the secretary and shall be filed with the secretary on or before the twenty-fifth day of each calendar month following the reporting month in question.
(2) Once a distributor has become liable to file a monthly report with the secretary, the distributor must continue to file a monthly report, even though no tax is due, until such time as the distributor notifies the secretary in writing that the distributor is no longer liable for monthly reports.
(c) These reports shall include the following:
(1) An itemized statement of the number of gallons of all motor fuel received during the next-preceding calendar month by the distributor, which has been produced, refined, prepared, distilled, manufactured, or compounded by the distributor in the State of Arkansas;
(2) An itemized statement of the number of gallons of all motor fuel received by the distributor in the State of Arkansas from any source whatsoever during the next-preceding calendar month as shown by the shipper's bills of lading thereof, other than motor fuel falling within the provisions of subdivision (c)(1) of this section, together with a statement showing:
(A) The date of receipt of each shipment of motor fuel;
(B) The name of the person from whom purchased or received;
(C) The point of origin and the point of destination of each shipment;
(D) The quantity of each of the purchases or shipment;
(E) The name of the carrier;
(F) The number of each tank car or tank truck;
(G) The number of gallons contained in each tank car or tank truck; and
(H) The owner of the boat, ship, barge, or vessel, if shipped by water;
(3) An itemized statement of the number of gallons of motor fuel deducted in accordance with the provisions of § 26-55-230(a)(1)(C) or § 26-55-230(a)(1)(D) in making any previous monthly report with respect to which motor fuel so deducted the tax payable under the terms of this subchapter have not theretofore been paid;
(4) An itemized statement of the number of gallons of motor fuel sold by the distributor during the preceding calendar month and exempted from the tax by § 26-55-207(1)-(4), separately itemizing the amount of motor fuel sold and claimed to be exempt under each of the subdivisions (1)-(4) of § 26-55-207, and the statement shall furnish such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter;
(5) An itemized statement of the number of gallons of motor fuel sold by the distributor within a border rate area and at the border rate tax, as is permitted by §§ 26-55-210 and 26-55-212, together with such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter;
(6) An itemized statement of the number of gallons of motor fuel which, during the next-preceding month, was received, within the meaning of § 26-55-202(13)(A) or § 26-55-202(13)(B), by being placed in a tank, but which had not been withdrawn therefrom at the close of the next preceding calendar month;
(7) An itemized statement of the number of gallons of motor fuel received during the next-preceding calendar month and deductible under § 26-55-230(a)(1)(D); and
(8) An itemized statement of the number of gallons of motor fuel received by the distributor during the next-preceding calendar month which were purchased by the distributor, tax-paid, and supported by copies of the seller's tax-paid invoices.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-207. Exemptions.
The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions:
(1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state;
(2) The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration;
(3) The sale of motor fuel to the United States Government; or
(4) The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the secretary that the motor fuel is to be used in the propelling of airplanes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-207
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 26-55-207. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-210. Border tax rate areas generally.
(a)(1) The tax on motor fuel sold in cities, incorporated towns, or planned communities which border on a state line or sold within eight hundred feet (800') of the state line or sold within eight hundred feet (800') of the maximum shore line of a navigable lake, the opposite shore line of which is beyond the Arkansas state line or sold within eight hundred feet (800') of the Arkansas terminal of a bridge spanning a river where the state line is in the center of the main channel of the river, when the sales of motor fuel are made therein and delivered into the storage tanks of retail dealers or when the sales are made therein to consumers and delivered into the storage tanks of the consumers or directly into the standard fuel tank of a motor vehicle, shall be at the same rate as the tax levied on motor fuel sold in other areas of the state, but in no event shall the rate of tax on motor fuel sold in the border areas be more than one cent (1¢) per gallon above the rate of tax levied in the adjoining state.
(2) Further, no existing city or incorporated town, the corporate limits of which did not on August 1, 1941, or planned community, the limits of which did not on May 18, 1965, extend to within two (2) miles of the state line, shall take advantage of the border rate.
(3) Additionally, no tax is imposed upon or in respect to the transactions exempt from taxation under § 26-55-207.
(4) The tax on motor fuel sold from any establishment adjacent to a federal interstate highway and within one (1) mile of a state line shall be at the rate of tax levied in the adjoining state but not exceed the rate levied in this subchapter.
(b) Whenever any bridge spanning a river where the state line is in the center of the main channel
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-210
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 26-55-210. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-212. Border tax rate areas — Use of auxiliary fuel tanks — Definition.
(a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel into a storage tank shall not thereafter deliver the motor fuel into an auxiliary tank attached to any motor vehicle and shall only use the motor fuel in propelling a motor vehicle as has been delivered directly from a storage tank into the standard fuel tank of a motor vehicle.
(b) As used in this section, “standard fuel tank” means the fuel tank attached to the motor vehicle by the original manufacturer of the motor vehicle, except that it shall exclude any auxiliary fuel tank of a motor vehicle even if attached to a motor vehicle by the original manufacturer thereof.
(c) Any consumer who violates this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-212
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 26-55-212. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-230. Computation and payment of tax.
(a) At the time of filing of each monthly report with the Secretary of the Department of Finance and Administration, each distributor shall pay to the secretary the full amount of the motor fuel tax for the next-preceding calendar month, which shall be computed as follows:
(1) From the sum of the total number of gallons of motor fuel received, reduced by the total number of gallons received upon which the tax has been paid as evidenced by the itemized statement filed pursuant to § 26-55-229(c)(8) by the distributor within the State of Arkansas during the next-preceding calendar month, plus the total number of gallons of motor fuel deducted on any previous monthly report of the distributor under the provisions of subdivisions (a)(1)(C) and (D) of this section with respect to which the tax payable under this subchapter remains unpaid, shall be made the following deductions:
(A) The total number of gallons of motor fuel received by the distributor within the State of Arkansas and sold or otherwise disposed of during the next-preceding calendar month as set forth in § 26-55-207;
(B) The total number of gallons of motor fuel received by the distributor within the State of Arkansas and sold or otherwise disposed of during the next-preceding calendar month as set forth in § 26-55-210;
(C) The total number of gallons of motor fuel which, during any previous calendar month, was received, within the meaning of § 26-55-202(13)(A) or § 26-55-202(13)(B), by being placed in a tank but had not been withdrawn therefrom at the close of the next-preceding calendar month;
(D) The total number of gallons of motor fuel received during any previous calendar month, within the meaning of § 26-55-202(13)(A), by being placed in a tank, which
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-230
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 26-55-230. This identifies an authority to review, not proof of applicability.