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26-62-210. Interstate users and IFTA carrier users — Tax refund procedure.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-210. Interstate users and IFTA carrier users — Tax refund procedure.
(a)(1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to licensed interstate users and licensed IFTA carrier users of alternative fuels who are entitled to refunds with respect to alternative fuels taxes paid in this state as authorized in § 26-62-209, and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of alternative fuels taxes collected each month the amount to the Interstate Alternative Fuels Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law.
(2) The transfers from the gross alternative fuels taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution as provided by law.
(b) All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void.
(c) Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim's being filed as a basis for such refund.
(d) The secretary in consultation with the Director of State Highways and Transportation is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from licensed interstate users or licensed IFTA carrier users of alternative fuels in this state as authorized by law, which rules shall be in conformance with the following requirements:
(1) The secretary shall first determine with respect to each refund claim filed that the bond o
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-210
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:26-62-210
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fc6599f8214b65d2f4c939f6756063208f814cbca6c4646e33a2c61f82a22bf0
Source location: content.xml paragraph 31193
Stored source content
26-62-210. Interstate users and IFTA carrier users — Tax refund procedure.
(a)(1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to licensed interstate users and licensed IFTA carrier users of alternative fuels who are entitled to refunds with respect to alternative fuels taxes paid in this state as authorized in § 26-62-209, and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of alternative fuels taxes collected each month the amount to the Interstate Alternative Fuels Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law.
(2) The transfers from the gross alternative fuels taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution as provided by law.
(b) All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void.
(c) Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim's being filed as a basis for such refund.
(d) The secretary in consultation with the Director of State Highways and Transportation is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from licensed interstate users or licensed IFTA carrier users of alternative fuels in this state as authorized by law, which rules shall be in conformance with the following requirements:
(1) The secretary shall first determine with respect to each refund claim filed that the bond of the interstate user or IFTA carrier user is adequate to compensate the State of Arkansas for any losses with respect to the recovery of any refunds illegally claimed by such user, and the secretary may require the increase of the bond if the secretary determines it to be inadequate before approving any such claim for refund;
(2) Each licensed interstate user or licensed IFTA carrier user of alternative fuels claiming refunds shall maintain adequate records to substantiate each claim for refund, and the secretary may reject any claim for refund if the secretary determines the applicant has not maintained adequate records or has not conformed to the rules of the department in filing the claim therefor;
(3) Each claim for refund must be upon the request of the licensed interstate user or licensed IFTA carrier user, which shall be verified by such user as to its accuracy and validity;
(4)(A) Each quarterly report filed by a licensed interstate user or licensed IFTA carrier user of alternative fuels with the department shall reflect thereon the amount of alternative fuels purchased for use in Arkansas during the quarter, the number of equivalent gallons of alternative fuels upon which taxes are due the State of Arkansas for the quarter, and the excess equivalent gallons upon which such user is entitled to refunds.
(B) At the end of each calendar quarter, the licensed interstate user or licensed IFTA carrier user may apply for a refund with respect to the number of equivalent gallons of alternative fuels upon which the alternative fuels taxes have been paid during the calendar quarter for which the licensed interstate user or licensed IFTA carrier user is entitled to a refund; and
(5) The secretary is authorized to promulgate any such rules the secretary deems desirable in consultation with the director regarding refunds to licensed interstate users and IFTA carrier users.
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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.