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26-55-245. Refunds — Taxes erroneously or illegally collected — Lost fuel.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-245. Refunds — Taxes erroneously or illegally collected — Lost fuel.
(a) In the event it appears to the Secretary of the Department of Finance and Administration that any taxes or penalties imposed by this subchapter have been erroneously or illegally collected from any distributor, the secretary shall certify the amount thereof and authorize and permit the distributor to make an equivalent deduction from the distributor's next motor fuel tax payment to the State of Arkansas.
(b) In the event any distributor sustains a loss of motor fuel due to fire, flood, storm, theft, or other causes beyond the distributor's control other than through evaporation, which product has been received as defined by § 26-55-202(13), the secretary shall authorize and permit the distributor to deduct the quantity so lost from the quantity subject to tax on the motor fuel tax report filed for the month in which the loss occurred or any subsequent report filed within a period of one (1) year. However, the same loss may be allowed only one (1) time.
(c)(1) Before the secretary shall certify or authorize any distributor to make any deduction or take any credit on its reports on account of any tax having been erroneously or illegally collected or on account of any loss as provided in subsections (a) and (b) of this section, satisfactory evidence, upon such forms and in such a manner as shall be prescribed by the Revenue Division of the Department of Finance and Administration, shall be submitted to the supervisor of the Motor Fuel Tax Section of the Department of Finance and Administration, who shall determine from the evidence if any deduction or credit is to be allowed.
(2) Thereupon the supervisor of the section shall transmit to the secretary his or her certificate of approval, a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-245
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:26-55-245
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9306583cbf349638b7ec83b08e5196078f641d481b1648810422cfae33810c70
Source location: content.xml paragraph 23656
Stored source content
26-55-245. Refunds — Taxes erroneously or illegally collected — Lost fuel.
(a) In the event it appears to the Secretary of the Department of Finance and Administration that any taxes or penalties imposed by this subchapter have been erroneously or illegally collected from any distributor, the secretary shall certify the amount thereof and authorize and permit the distributor to make an equivalent deduction from the distributor's next motor fuel tax payment to the State of Arkansas.
(b) In the event any distributor sustains a loss of motor fuel due to fire, flood, storm, theft, or other causes beyond the distributor's control other than through evaporation, which product has been received as defined by § 26-55-202(13), the secretary shall authorize and permit the distributor to deduct the quantity so lost from the quantity subject to tax on the motor fuel tax report filed for the month in which the loss occurred or any subsequent report filed within a period of one (1) year. However, the same loss may be allowed only one (1) time.
(c)(1) Before the secretary shall certify or authorize any distributor to make any deduction or take any credit on its reports on account of any tax having been erroneously or illegally collected or on account of any loss as provided in subsections (a) and (b) of this section, satisfactory evidence, upon such forms and in such a manner as shall be prescribed by the Revenue Division of the Department of Finance and Administration, shall be submitted to the supervisor of the Motor Fuel Tax Section of the Department of Finance and Administration, who shall determine from the evidence if any deduction or credit is to be allowed.
(2) Thereupon the supervisor of the section shall transmit to the secretary his or her certificate of approval, and the secretary may in his or her discretion allow the deduction or credit in the amount the secretary thinks proper or may reject the deduction or credit altogether.
(3) The rejection or confirmation of the deduction or credit shall be final, and upon the confirmation by the secretary, the deduction or credit shall then be allowed in due course by the supervisor of the section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-202. Definitions.
As used in this subchapter:
(1) “Bill of lading” means any serially numbered document which shall clearly indicate the following:
(A) The seller's distributor license number;
(B) The origin of the transport trip;
(C) The approximate destination or destinations of the transport trip;
(D) The type or types of motor fuel being transported and quantity or quantities of motor fuel to be delivered to each destination;
(E) The person or persons responsible for the payment of the motor fuel tax; and
(F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;
(2) “Dealer” means any person except a distributor engaged in the business of selling motor fuel in the State of Arkansas;
(3) “Distributor” means any person, including the State of Arkansas and any political subdivision of the state, but not including the United States or any of its instrumentalities except to the extent permitted by the United States Constitution or laws, that is customarily in the wholesale business offering for resale or delivery of motor fuel to dealers, consumers, or others in tanks of two hundred gallons (200 gals.) or more which are not connected to a motor vehicle and that is:
(A) Making the first sale in the State of Arkansas of any motor fuel, imported into the state from any other state, territory, or foreign country, after it shall have been received within this state within the meaning of this subchapter;
(B) Consuming or using in the State of Arkansas any motor fuel so imported and shall have purchased it before it shall have been received by any other person in this state, within the meaning of this subchapter; or
(C) Producing, re
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-202
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 26-55-202. This identifies an authority to review, not proof of applicability.