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26-56-308. Reports and payment of tax by suppliers.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-308. Reports and payment of tax by suppliers.
(a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Secretary of the Department of Finance and Administration:
(1) The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon;
(2) The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon;
(3) If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in § 26-56-304 has been paid, the vehicle license number of the vehicle;
(4) The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied;
(5) The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in § 26-56-304; and
(6) Such other information as the secretary may require by rule.
(b) The report shall be made even though no tax is due.
(c) Each liquefied gas special fuels supplier at the time of filing the monthly report required by this section shall remit to the secretary any and all taxes due on liquefied gas special fuels covered by the report.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-308
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:26-56-308
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 204d837147fb491bbc740da6f5f2db56dab3b69e1e21f0ac55149c0fc50c469a
Source location: content.xml paragraph 25430
Stored source content
26-56-308. Reports and payment of tax by suppliers.
(a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Secretary of the Department of Finance and Administration:
(1) The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon;
(2) The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon;
(3) If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in § 26-56-304 has been paid, the vehicle license number of the vehicle;
(4) The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied;
(5) The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in § 26-56-304; and
(6) Such other information as the secretary may require by rule.
(b) The report shall be made even though no tax is due.
(c) Each liquefied gas special fuels supplier at the time of filing the monthly report required by this section shall remit to the secretary any and all taxes due on liquefied gas special fuels covered by the report.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-304. Users' permits generally.
(a) Each liquefied gas special fuels user, including licensed liquefied gas special fuels suppliers and dealers who use liquefied gas special fuels in vehicles owned by the supplier or dealer, shall make application for and secure a liquefied gas special fuels user's permit for each vehicle owned and operated which uses liquefied gas special fuels.
(b) The application must be made on a form prescribed by the Secretary of the Department of Finance and Administration, showing the name, address, and user license number or supplier or dealer license number of the applicant, the make, model, and motor number of the vehicle involved, the type of fuel used therein, and such other pertinent information as the secretary may require.
(c) The fuel user's permit shall be obtained annually before the secretary shall register and issue a motor vehicle license for the vehicle.
(d)(1) At the time of applying for the permit and prior to the registration and issuance of a motor vehicle license for the vehicle, each applicant except licensed liquefied gas special fuels suppliers shall remit to the secretary, in addition to the regular fee prescribed by law for the registration and licensing of the vehicle, an additional fee in an amount which is determined by the General Assembly, based upon information available from statistical studies of the motor vehicular use of liquefied gas special fuels by various classes of users, as follows:
Nonfarm Vehicles Annual Additional Fee Passenger cars and motor homes $ 164 Pickup trucks, one-half (½) and three-quarter (¾) ton 195 Pickup trucks, one (1) ton 251 Trucks, maximum gross loaded weight in excess of one (1) ton but not exceeding 22,500 pounds 520 Passenger buses except school buses man
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-304
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 26-56-304. This identifies an authority to review, not proof of applicability.