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26-56-229. Multiple violations.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-229. Multiple violations.
(a)(1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.
(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 — 26-56-228, but shall be in addition to all other penalties provided therein.
(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 — 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-229
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-56-229
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e9e75834de8a5b28aee915b1acfc2ad497b07f45761c190672567f2b15f78e32
Source location: content.xml paragraph 25276
Stored source content
26-56-229. Multiple violations.
(a)(1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226, § 26-56-227, or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.
(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 — 26-56-228, but shall be in addition to all other penalties provided therein.
(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 — 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-223. Definitions.
As used in this section and §§ 26-56-224 — 26-56-231:
(1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102, shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and
(2) “Distillate special fuel” means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-223
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 26-56-223. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-226. Penalty for improper use of dyed distillate special fuel.
(a)(1) The Secretary of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for the purpose of operating that motor vehicle not excepted in § 26-56-225, shall:
(A) Assess all taxes due the state at the total per-gallon tax rates set out in this chapter upon all fuel that could be contained in the fuel supply tank or tanks of that motor vehicle, if filled to capacity; and
(B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel that could be contained in the fuel supply tank or tanks of the motor vehicle, if filled to capacity.
(2) Further, if any dyed distillate special fuel is found in any fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of that motor vehicle, or any other person, for the purpose of fueling that motor vehicle, the secretary shall:
(A) For taxation purposes, make an assessment based on the entire amount of the fuel that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, 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 fuels that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, if the fuels are utilized by the operator of that motor vehicle, or are utilized by any other person, for the purpose of fueling that motor vehicle.
(b)(1)(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,
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-226
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 26-56-226. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-56-227. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-228. Authority of secretary.
(a)(1) The Secretary of the Department of Finance and Administration shall have the authority to:
(A) Stop motor vehicles;
(B) Take samples of the fuel used or utilized for the operation of those motor vehicles;
(C) Measure the amounts of fuel that could be contained in the supply tanks of the motor vehicles; and
(D) Test the fuel, regardless of the location of the motor vehicles.
(2) The secretary shall have the authority to:
(A) Take samples of distillate special fuel stored in fuel storage tanks or fuel storage facilities outside of the terminal, which fuel may be used or utilized in motor vehicles;
(B) Measure the amount of fuel that could be contained in the tanks or facilities, if filled to capacity; and
(C) Test the fuel, regardless of the location of the tanks or facilities.
(b)(1)(A) Any person who shall refuse to allow the secretary to sample, test, and measure the fuel that could be contained in any fuel supply tank of a motor vehicle, or in any fuel storage tank, or in any fuel storage facility outside of the terminal shall be assessed taxes at the total per-gallon tax rates set out in this chapter upon all fuels as determined by the secretary that could be contained in the fuel supply tank, fuel storage tank, or fuel storage facility, if filled to capacity.
(B) Additionally, a penalty of ten dollars ($10.00) per gallon on all the fuel shall be assessed.
(2)(A) It shall be prima facie evidence that the entire amount of the fuel in the fuel supply tank, fuel storage tank, or fuel storage facility outside of the terminal is taxable and that, by the refusal to allow the sampling, measuring, or testing, distillate special fuel taxes have not been paid on the fuel.
(B) The secretary shall add a penalty
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-228
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 26-56-228. This identifies an authority to review, not proof of applicability.