26-62-208. Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-62-208. Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest.

26-62-208. Prima facie presumptions — Failure to keep records, issue invoices, or file reports — Tax, penalties, and interest. (a) Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuels shown by a verified audit by the Arkansas Department of Transportation, the Secretary of the Department of Finance and Administration, or any authorized representative. (b)(1) The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas Department of Transportation, the secretary, or an authorized representative, or any report filed by such alternative fuels supplier, user, interstate user, or IFTA carrier user shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit. (2) However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the alternative fuels supplier, user, interstate user, or IFTA carrier user.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-208

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.