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26-56-216. Power to stop, investigate, and impound vehicles — Assessment of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-216. Power to stop, investigate, and impound vehicles — Assessment of tax.
(a) In order to enforce the provisions of this subchapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with distillate special fuel for the purpose of examining the invoices and for other investigative purposes reasonably necessary to determine whether the taxes imposed by this subchapter have been paid, or whether the motor vehicle is being operated in compliance with the provisions of this subchapter.
(b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this subchapter has not been paid with respect to the fuels being used in the motor vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the motor vehicle, and give the owner written notice of the assessment by handing it to the driver of the motor vehicle.
(c) The secretary or his or her representative is empowered to impound any motor vehicle found to be operating in violation of this chapter by a person other than one who has furnished the bond required of users by § 26-56-204(c) until such time as any tax assessed as provided herein has been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-216
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:26-56-216
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 22c4c7463304ece16291872ee927b7f56202e8408ab99ca284f2c203b6a3289a
Source location: content.xml paragraph 25090
Stored source content
26-56-216. Power to stop, investigate, and impound vehicles — Assessment of tax.
(a) In order to enforce the provisions of this subchapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with distillate special fuel for the purpose of examining the invoices and for other investigative purposes reasonably necessary to determine whether the taxes imposed by this subchapter have been paid, or whether the motor vehicle is being operated in compliance with the provisions of this subchapter.
(b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this subchapter has not been paid with respect to the fuels being used in the motor vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the motor vehicle, and give the owner written notice of the assessment by handing it to the driver of the motor vehicle.
(c) The secretary or his or her representative is empowered to impound any motor vehicle found to be operating in violation of this chapter by a person other than one who has furnished the bond required of users by § 26-56-204(c) until such time as any tax assessed as provided herein has been paid.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-204. Licenses and bonds for suppliers and users, etc., generally.
(a)(1)(A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. The license shall be issued and remain in effect until revoked as provided in this section.
(B)(i) Any person holding or applying for a supplier's license after August 1, 1987, shall make an election to operate either as a pipeline importer or first receiver. Once having made an election in writing filed with the secretary, the election will remain in force until such time as the supplier makes another written election to change the supplier's status.
(ii) The election and any change therein shall take effect on the first month following filing of the election.
(iii) The secretary may promulgate such forms and rules as may be necessary to ensure uniformity with federal usage of exemption certificates issued for nonhighway diesel purchases.
(b)(1) Each application for a license or registration as a supplier, user, or off-road consumer of distillate special fuel, and each license or registration, shall have as a condition that the applicant and holder shall comply with the provisions of this subchapter.
(2)(A) Each annual registration as a user or off-road consumer shall have as a further condition that the applicant shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any distillate special fuel which have been purchased tax-free by the applicant.
(B) A taxable use of distillate special fuel purchased tax-free by an applicant for an annual registration as a user or off-road consumer, in addition to the penal provisions prescribe
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-204
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 26-56-204. This identifies an authority to review, not proof of applicability.