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26-56-227. Mixed dyed and undyed distillate special fuel — Additional penalty.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-227. Mixed dyed and undyed distillate special fuel — Additional penalty.
(a) Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other than in the fuel supply tank of a motor vehicle excepted in § 26-56-225, or in any fuel storage tank or fuel storage facility, other than fuel storage tanks or fuel storage facilities utilized exclusively for the purpose of fueling motor vehicles excepted in § 26-56-225.
(b)(1) The Secretary of the Department of Finance and Administration upon finding any fuel supply tank of a motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal containing mixed dyed and undyed distillate special fuel, which fuel is being used or utilized in a motor vehicle or is being stored for ultimate usage or utilization in a motor vehicle not excepted in § 26-56-225 shall:
(A) Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and
(B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel.
(2)(A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel stor
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-227
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:26-56-227
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: cd7fd8ffb0406f683d8e9a59d4f1d9a97e2acef5fb7151300d4d7493bd8fbb5e
Source location: content.xml paragraph 25240
Stored source content
26-56-227. Mixed dyed and undyed distillate special fuel — Additional penalty.
(a) Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other than in the fuel supply tank of a motor vehicle excepted in § 26-56-225, or in any fuel storage tank or fuel storage facility, other than fuel storage tanks or fuel storage facilities utilized exclusively for the purpose of fueling motor vehicles excepted in § 26-56-225.
(b)(1) The Secretary of the Department of Finance and Administration upon finding any fuel supply tank of a motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal containing mixed dyed and undyed distillate special fuel, which fuel is being used or utilized in a motor vehicle or is being stored for ultimate usage or utilization in a motor vehicle not excepted in § 26-56-225 shall:
(A) Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and
(B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel.
(2)(A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel storage facility, if mixed, has been, or is being, used or utilized for taxable purposes.
(B) Thus the entire amount of the fuel that could be contained in the tanks and facilities, if filled to capacity, shall be susceptible to full distillate special fuel taxation.
(3) The assessments shall be made against the operator of any motor vehicle, or owner or operator of the fuel storage tank or fuel storage facility outside of the terminal, or any other person the secretary deems responsible for the usage or utilization of the distillate special fuel in any motor vehicle involved in the assessment.
(c) All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Cross-references
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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
26-56-225. Use of dyed distillate special fuel.
Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:
(1) State and local government vehicles;
(2) Local transit buses;
(3) Intercity buses;
(4) School buses;
(5) Vehicles owned by aircraft museums;
(6) Vehicles used by nonprofit educational organizations; and
(7) Red Cross vehicles,
as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-225
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 26-56-225. This identifies an authority to review, not proof of applicability.