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26-55-232. Failure to report or pay taxes promptly — Penalties.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-232. Failure to report or pay taxes promptly — Penalties.
(a) When any distributor fails to file its monthly report with the Secretary of the Department of Finance and Administration on or before the time fixed in this subchapter for the filing thereof, when the distributor fails to submit the data outlined in §§ 26-55-229 and 26-55-230 in the monthly report, or when the distributor fails to pay to the secretary the amount of excise taxes due to the State of Arkansas when the excise taxes are payable, the distributor shall be subject to applicable penalty and interest provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(b)(1) If the excise tax is not paid within sixty (60) days after the date the excise tax is due, then the secretary shall suspend the license of the distributor.
(2)(A) When the secretary issues a notice of proposed assessment to the distributor under § 26-18-403, the secretary may notify the bonding company of the excise tax delinquency.
(B) At the end of the ten-day demand for payment period that begins on the date a final assessment is issued under § 26-18-401, the secretary shall notify the bonding company of the excise tax delinquency and declare the bond forfeited.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-232
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:26-55-232
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4a6e189cac4634cfabae048b8acb4d8303fa83b5b6ae7f466310b38e1b3fcca7
Source location: content.xml paragraph 23513
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26-55-232. Failure to report or pay taxes promptly — Penalties.
(a) When any distributor fails to file its monthly report with the Secretary of the Department of Finance and Administration on or before the time fixed in this subchapter for the filing thereof, when the distributor fails to submit the data outlined in §§ 26-55-229 and 26-55-230 in the monthly report, or when the distributor fails to pay to the secretary the amount of excise taxes due to the State of Arkansas when the excise taxes are payable, the distributor shall be subject to applicable penalty and interest provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(b)(1) If the excise tax is not paid within sixty (60) days after the date the excise tax is due, then the secretary shall suspend the license of the distributor.
(2)(A) When the secretary issues a notice of proposed assessment to the distributor under § 26-18-403, the secretary may notify the bonding company of the excise tax delinquency.
(B) At the end of the ten-day demand for payment period that begins on the date a final assessment is issued under § 26-18-401, the secretary shall notify the bonding company of the excise tax delinquency and declare the bond forfeited.
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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
26-18-403. Proposed assessments.
(a)(1) If any taxpayer fails to file any return as required by any state tax law, the Secretary of the Department of Finance and Administration from any information in his or her possession or obtainable by him or her, may determine the correct amount of tax for the taxable period. If a return has been filed, the secretary shall examine the return and make any audit or investigation that he or she considers necessary.
(2)(A) When a return has not been filed and the secretary determines that there is a tax due for the taxable period or when a return has been filed and the secretary determines that the tax disclosed by the return is less than the tax disclosed by his or her examination, the secretary shall propose the assessment of additional tax plus penalties, as the case may be, and shall give notice of the proposed assessment to the taxpayer.
(B) The notice required under subdivision (a)(2)(A) of this section shall:
(i) Explain the basis for the proposed assessment;
(ii)(a) State that a final assessment, as provided by § 26-18-401, will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404.
(b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406; and
(iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.
(b) Any demand for additional payment of a state tax which is made as the result of a verification of a mathematical error on the return shall not be deemed to be a proposed
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-403
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 26-18-403. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-55-229. 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.