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26-56-313. Purchases by unlicensed persons — Payment of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-313. Purchases by unlicensed persons — Payment of tax.
(a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchapter or if the person is not a bonded licensed liquefied gas special fuels supplier, shall pay to the supplier or dealer at the time of purchase of liquefied gas special fuels the gallonage tax levied in § 26-56-301 on each gallon of liquefied gas special fuels so delivered into the supply tanks of the motor vehicle.
(b)(1) At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the:
(A) Name and address of the purchaser;
(B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered;
(C) Total amount of gallons delivered; and
(D) Tax collected thereon.
(2) The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Secretary of the Department of Finance and Administration or his or her designated agents.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-313
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:26-56-313
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 231050ac54d168dfd60b3f55c443845371d4bca04aca74fd97d011bb6ffacf70
Source location: content.xml paragraph 25491
Stored source content
26-56-313. Purchases by unlicensed persons — Payment of tax.
(a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchapter or if the person is not a bonded licensed liquefied gas special fuels supplier, shall pay to the supplier or dealer at the time of purchase of liquefied gas special fuels the gallonage tax levied in § 26-56-301 on each gallon of liquefied gas special fuels so delivered into the supply tanks of the motor vehicle.
(b)(1) At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the:
(A) Name and address of the purchaser;
(B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered;
(C) Total amount of gallons delivered; and
(D) Tax collected thereon.
(2) The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Secretary of the Department of Finance and Administration or his or her designated agents.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-301. Levy and imposition of tax — Alternative payment of fees.
(a) There is levied and imposed an excise tax of seven and one-half cents (7½¢) per gallon upon the use, as defined in § 26-56-102(21), of all liquefied gas special fuels within this state. Such use of liquefied gas special fuels shall constitute and is declared to be the taxable incident of this levy.
(b) However, in lieu of the gallonage tax levied in this section with respect to liquefied gas special fuels used under this subchapter, except as otherwise provided herein the Secretary of the Department of Finance and Administration shall require the payment of the fees prescribed in § 26-56-304 in the case of all vehicles required to obtain liquefied gas special fuels user's permits under this subchapter, except licensed liquefied gas special fuels suppliers.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-301
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 26-56-301. This identifies an authority to review, not proof of applicability.