26-56-209. Records required — Invoices — Falsification of records.

26-56-209. Records required — Invoices — Falsification of records. (a) Every person required by law to secure a license under any motor fuel or distillate special fuel tax law shall keep records in the time and manner and subject to inspection and audit as required by the Arkansas Tax Procedure Act, § 26-18-101 et seq., for each place of business or place of storage in Arkansas, including a complete record of all distillate special fuel purchased or received and sold, delivered, or used by him or her showing for each purchase, receipt, sale, delivery, or use: (1) The date; (2) The name and address of the seller or of the persons from whom received, and if sold or delivered in bulk quantities, the name and address of the purchaser or recipient; (3) An accurate record of the number of gallons of each product used for taxable purposes with quantities measured by a meter; and (4) Inventories of distillate special fuel on hand at the end of each month at bulk storage facilities. (b)(1) For each bulk sale and delivery of distillate special fuel, whether or not subject to tax under this subchapter, the record required shall include an invoice with serial numbers printed thereon showing the name and address of both the supplier and the purchaser, and the complete information set out in subsection (a) of this section for each sale, one (1) counterpart of which shall be delivered to the purchaser and another counterpart kept by the supplier or dealer for the period of time and purpose provided in subsection (a) of this section. (2)(A) For each delivery of distillate special fuel into the fuel supply tank of a motor vehicle, the required record shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be printed or stamped with a rubber stamp the name and address of the supplier, dealer, or user making the delivery and on which shall be shown, in spaces to be provided on that invoice, the date of delivery, the number of gallons and kind of distillate special fuel so delivered, the total mileage recorded on the speedometer or hub meter of the motor vehicle into which delivered, and the motor vehicle registration number of the motor vehicle. (B) The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. (C)(i) One (1) counterpart of the invoice shall be kept by the supplier, dealer, or user making the delivery as a part of his or her record and for the period of time and purposes provided in subsection (a) of this section. (ii) Another counterpart shall be delivered to the operator of the motor vehicle and carried in the cab compartment of the motor vehicle for inspection by the Secretary of the Department of Finance and Administration or his or her representatives until the fuel it covers has been consumed. (c)(1) Every person who operates a motor vehicle that is equipped to use motor fuels taxable under the Motor Fuel Tax Law, § 26-55-201 et seq., and distillate special fuel interchangeably in the propulsion of the motor vehicle shall carry in the cab compartment of the motor vehicle for inspection by the secretary or his or her representative, not only the counterpart of the serially-numbered invoice required under subsection (b) of this section for the delivery of distillate special fuel into the fuel supply tanks of the motor vehicle but also an invoice or receipt from the seller for each delivery into the fuel supply tanks of the motor vehicle of motor fuels taxable under the Motor Fuel Tax Law, § 26-55-201 et seq., which latter invoice or receipt shall show the same information as to date of delivery, quantity, speedometer or hub meter mileage, and motor vehicle registration number as is required for the invoice covering distillate special fuel. (2) These invoices shall be carried with the motor vehicle until the kinds of fuels covered thereby have been consumed. (d)(1) On all deliveries of distillate special fuel to a user by common or contract carriers, the shipper shall stamp on the manifest or bill of lading in letters not less than one-quarter inch (¼") high “TAX PAID” whenever the tax levied under this subchapter, other than the tax levied by § 26-56-224(b)-(f), has been paid, and “NOT FOR MOTOR VEHICLE USE” whenever the tax levied under this subchapter has not been paid or if the fuel is dyed distillate special fuel. (2) It shall be a violation of this chapter for any driver for a carrier to deliver distillate special fuel covered by a manifest or bill of lading stamped “NOT FOR MOTOR VEHICLE USE” into a tank marked “TAX-PAID SPECIAL FUELS”. (e) The willful issuance of any invoice, bill of sale, or receipt which is false, untrue, or incorrect in any material particular, or the alteration or changing except for errors, or forging any invoice, bill of sale, or receipt, or any duplicate of any receipt pertaining to distillate special fuel shall constitute a violation of this chapter.