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26-62-205. Sales tickets.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-205. Sales tickets.
(a)(1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter.
(2) The forms for sales tickets shall be numbered and prepared with blank spaces for:
(A) The name and address of the alternative fuels supplier;
(B) The name and address of the purchaser;
(C) The date of the purchase;
(D) The number of gallons equivalent purchased;
(E) The total cost of alternative fuels purchased including taxes; and
(F) Such other information as the Secretary of the Department of Finance and Administration may require.
(b)(1) The sales tickets shall be issued in triplicate by the alternative fuels supplier and shall be signed by the alternative fuels supplier or his or her authorized agent, and the original and one (1) copy shall be given to the purchaser.
(2) The remaining copy shall be retained by the alternative fuels supplier as a record for a period of at least three (3) years, during which period it shall be subject to inspection by the secretary or his or her representative at all reasonable times.
(c) The sales tickets as described in subsections (a) and (b) of this section shall be the only evidence accepted for tax credit by the secretary under the provisions of § 26-62-209.
(d) Any licensed alternative fuels supplier or agent or employee of the alternative fuels supplier who issues any sales ticket or invoice to any user showing that the user has purchased a quantity of alternative fuels from the alternative fuels supplier, agent, or employee when, in fact, the user has not purchased alternative fuels or has purchased less alternative fuels than the sales ticket or invoice shows shall be guilty of a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-205
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:26-62-205
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d2c9529f8f066d0aed12ca391307995b21f5d356f508ca6d153c21948baad678
Source location: content.xml paragraph 31086
Stored source content
26-62-205. Sales tickets.
(a)(1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter.
(2) The forms for sales tickets shall be numbered and prepared with blank spaces for:
(A) The name and address of the alternative fuels supplier;
(B) The name and address of the purchaser;
(C) The date of the purchase;
(D) The number of gallons equivalent purchased;
(E) The total cost of alternative fuels purchased including taxes; and
(F) Such other information as the Secretary of the Department of Finance and Administration may require.
(b)(1) The sales tickets shall be issued in triplicate by the alternative fuels supplier and shall be signed by the alternative fuels supplier or his or her authorized agent, and the original and one (1) copy shall be given to the purchaser.
(2) The remaining copy shall be retained by the alternative fuels supplier as a record for a period of at least three (3) years, during which period it shall be subject to inspection by the secretary or his or her representative at all reasonable times.
(c) The sales tickets as described in subsections (a) and (b) of this section shall be the only evidence accepted for tax credit by the secretary under the provisions of § 26-62-209.
(d) Any licensed alternative fuels supplier or agent or employee of the alternative fuels supplier who issues any sales ticket or invoice to any user showing that the user has purchased a quantity of alternative fuels from the alternative fuels supplier, agent, or employee when, in fact, the user has not purchased alternative fuels or has purchased less alternative fuels than the sales ticket or invoice shows shall be guilty of a violation and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(e)(1) The secretary, in consultation with the Director of State Highways and Transportation shall promulgate rules regarding an alternative to the required usage of sales tickets for all sales of natural gas fuels made by alternative fuels suppliers by separate meter as provided in § 26-62-203.
(2) It is the intent of this directive that if a user, other than an interstate user or IFTA carrier user, receives natural gas fuels through a separate meter, there shall be no sales ticket requirement.
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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. The source passage cites 26-62-203. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-209. Interstate users and IFTA carrier users — Reports — Computation of tax and refunds.
(a) For the purpose of determining whether an interstate user or IFTA carrier user owes alternative fuels tax or is entitled to a credit or refund, the licensed interstate user or licensed IFTA carrier user shall file a quarterly report on or before the twenty-fifth day of the month following the end of each calendar quarter, which shall be made on forms prescribed by the Secretary of the Department of Finance and Administration, which forms shall include such information as the secretary may require.
(b) If it shall be determined by the quarterly report that the licensed interstate user or licensed IFTA carrier user has used alternative fuels in this state in excess of the number of equivalent gallons of the fuel upon which the Arkansas tax had been paid, the interstate user or IFTA carrier user shall remit to the secretary at the time of filing the report an excise tax at the rate as previously determined in accordance with § 26-62-201 per equivalent gallon for the taxable quarter multiplied by the number of equivalent gallons used on which the tax has not been paid.
(c) If it shall be determined that the licensed interstate user or licensed IFTA carrier user has purchased more equivalent gallons of alternative fuels in this state than he or she has used in this state, then the licensed interstate user or licensed IFTA carrier user shall be entitled to a credit or refund at the rate as previously determined in accordance with § 26-62-201 per equivalent gallon for the taxable quarter for the number of excess equivalent gallons upon which the tax has been paid.
(d) Licensed interstate users or licensed IFTA carrier users may not take credit on reports at a tax rate in
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-209
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 26-62-209. This identifies an authority to review, not proof of applicability.