Browse Arkansas Code titles and sections
26-62-203. Separate meters for taxable natural gas fuels and residential or other tax-free natural gas.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-203. Separate meters for taxable natural gas fuels and residential or other tax-free natural gas.
(a) No user, including an alternative fuels supplier of natural gas fuels, who utilizes natural gas for residential or other tax-free purposes, shall use such natural gas fuels in motor vehicles unless such natural gas fuels are removed through a separate meter installed by the alternative fuels supplier for such purposes.
(b) All alternative fuels suppliers shall monitor such separate meters for billing and taxation purposes.
(c)(1) Such users shall be licensed and bonded only if required by § 26-62-204 but shall remit all taxes to the alternative fuels supplier upon billing by that supplier, which supplier shall further remit such taxes to the Secretary of the Department of Finance and Administration as provided in § 26-62-206.
(2) Such user, however, at the time of the installation of the separate meter shall report to the secretary the:
(A) Number of vehicles;
(B) Models and makes;
(C) License numbers;
(D) Vehicle identification numbers; and
(E) Any other information required by the secretary pursuant to rules of the secretary.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-203
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:26-62-203
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 77c2fa6d1c3bbf13e1abd47ef07ee9182d38dd252c33c64e2daf4fe7eeb240cd
Source location: content.xml paragraph 31035
Stored source content
26-62-203. Separate meters for taxable natural gas fuels and residential or other tax-free natural gas.
(a) No user, including an alternative fuels supplier of natural gas fuels, who utilizes natural gas for residential or other tax-free purposes, shall use such natural gas fuels in motor vehicles unless such natural gas fuels are removed through a separate meter installed by the alternative fuels supplier for such purposes.
(b) All alternative fuels suppliers shall monitor such separate meters for billing and taxation purposes.
(c)(1) Such users shall be licensed and bonded only if required by § 26-62-204 but shall remit all taxes to the alternative fuels supplier upon billing by that supplier, which supplier shall further remit such taxes to the Secretary of the Department of Finance and Administration as provided in § 26-62-206.
(2) Such user, however, at the time of the installation of the separate meter shall report to the secretary the:
(A) Number of vehicles;
(B) Models and makes;
(C) License numbers;
(D) Vehicle identification numbers; and
(E) Any other information required by the secretary pursuant to rules of the secretary.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-204. Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. — Generally.
(a) No person shall commence operations as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. This license shall be issued and remain in effect until revoked as provided in this section.
(b)(1) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user of alternative fuels, and each license, shall have as a condition that the applicant and holder shall comply with the provisions of this chapter.
(2)(A) Each application for a license as an alternative fuels supplier, interstate user, or IFTA carrier user, and each such license, shall have as a further condition that the applicant and holder shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any alternative fuels on which the tax levied by this chapter is not collected or will be remitted pursuant to § 26-62-209.
(B) A taxable use of alternative fuels on which the tax is not collected by an applicant for, or a holder of, an alternative fuels supplier license or on a licensed interstate user or IFTA carrier user on which the tax is not remitted pursuant to § 26-62-209, in addition to the penal provisions prescribed in this chapter, shall cause immediate cancellation of the applicant or holder's license.
(c)(1)(A) Every alternative fuels supplier shall file with the secretary a surety bond of not less than one and one-half (1½) times or one hundred fifty percent (150%) of the prior six (6) months' average alternative fuels tax due which is based upon the gallon equi
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-204
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 26-62-204. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-206. Alternative fuels suppliers' and users' reports — Computation and remittance of tax.
(a)(1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Secretary of the Department of Finance and Administration on forms prescribed by the secretary a report accounting for the alternative fuels taxable under this chapter during the preceding month and shall remit all taxes as reflected by the report to the secretary at the time of filing such report.
(2) The alternative fuels supplier shall file supporting documents necessary to assure accurate reporting. The reports shall include the following:
(A) An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier;
(B) An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier;
(C) An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and
(D) Such other documents as the secretary requires.
(b) Every interstate user and IFTA carrier user, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file with the secretary on forms prescribed by the secretary an itemized report showing the quantities of alternative fuels purchased and used in this state during the preceding calendar quarter, together with pa
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-206
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 26-62-206. This identifies an authority to review, not proof of applicability.