Browse Arkansas Code titles and sections
26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties.
(a) Any unlicensed alternative fuels user, unless exempt from the tax levied herein, operating an out-of-state motor vehicle, upon entering the State of Arkansas, at the point of entry shall secure a copy of an entry slip from the Secretary of the Department of Finance and Administration or his or her authorized agent or employee.
(b) The entry slip shall be signed by the secretary or his or her authorized agent or employee, and the entry slip shall also be signed by the driver of the vehicle.
(c) The entry slip shall contain the following information:
(1) Name and address of the owner or the operator of the vehicle;
(2) State of registration;
(3) License number;
(4) Odometer reading;
(5) Destination and point of leaving state; and
(6) Description of vehicle.
(d) The entry slip shall remain in the vehicle for the remainder of the trip over the highways of this state and shall be produced for the inspection of the secretary or his or her authorized employee or representative, at any point within the state and shall also be produced at the port of exit to the secretary or his or her authorized agent or employee, for determination of any alternative fuels taxes due the state.
(e) For the purpose of determining the amount the interstate user owes the State of Arkansas for tax on alternative fuels used in this state as provided in this section, the number of equivalent gallons of alternative fuels used in this state shall be determined by an assessment based on the mileage factors per equivalent gallon of alternative fuels set out in § 26-62-209(f) compared to the appropriate class of vehicle set out in § 26-62-209(f).
(f) The alternative fuels tax levied by this chapter shall
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-211
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:26-62-211
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 98902871adc07c69e20076e38bd61b14550742ca6cd38b93b3344a809244ea07
Source location: content.xml paragraph 31213
Stored source content
26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties.
(a) Any unlicensed alternative fuels user, unless exempt from the tax levied herein, operating an out-of-state motor vehicle, upon entering the State of Arkansas, at the point of entry shall secure a copy of an entry slip from the Secretary of the Department of Finance and Administration or his or her authorized agent or employee.
(b) The entry slip shall be signed by the secretary or his or her authorized agent or employee, and the entry slip shall also be signed by the driver of the vehicle.
(c) The entry slip shall contain the following information:
(1) Name and address of the owner or the operator of the vehicle;
(2) State of registration;
(3) License number;
(4) Odometer reading;
(5) Destination and point of leaving state; and
(6) Description of vehicle.
(d) The entry slip shall remain in the vehicle for the remainder of the trip over the highways of this state and shall be produced for the inspection of the secretary or his or her authorized employee or representative, at any point within the state and shall also be produced at the port of exit to the secretary or his or her authorized agent or employee, for determination of any alternative fuels taxes due the state.
(e) For the purpose of determining the amount the interstate user owes the State of Arkansas for tax on alternative fuels used in this state as provided in this section, the number of equivalent gallons of alternative fuels used in this state shall be determined by an assessment based on the mileage factors per equivalent gallon of alternative fuels set out in § 26-62-209(f) compared to the appropriate class of vehicle set out in § 26-62-209(f).
(f) The alternative fuels tax levied by this chapter shall be paid upon all such fuels used to propel out-of-state motor vehicles upon the highways of this state.
(g) The tax shall be paid by the owner or operator of the motor vehicle in either of the following ways, at the option of the owner or operator:
(1)(A) By the purchase of a sufficient amount or quantity, as determined above, of alternative fuels from an alternative fuels supplier within the State of Arkansas to propel the vehicle the number of miles which the vehicle travels upon the highways of this state.
(B) At the time of the purchase of the fuels, the owner or operator of such vehicle shall obtain from the alternative fuels supplier from whom purchased an invoice or sales ticket, on forms approved by the secretary, which shall contain the:
(i) Name and address of the seller of the alternative fuels;
(ii) Name and address of the purchaser;
(iii) Date of purchase; and
(iv) Amount or quantity and type of alternative fuels purchased.
(C) The invoice or sales ticket shall remain in the vehicle for the remainder of the trip over the highways of this state. The invoice or sales ticket shall be preserved and retained by the owner or operator for a period of not less than three (3) years and shall be produced for the inspection and examination of the secretary or his or her authorized agent or employee, at any reasonable time and place, either within or without this state, upon proper demand therefor;
(2)(A) By the payment to the secretary or to his or her agent, representative, or employee of the amount of tax which would be due upon a sufficient quantity, as determined above, of alternative fuels to propel the vehicle over the highways of this state.
(B) At the time of payment of the tax, the secretary or his or her employee or representative shall issue to the person paying the tax a receipt showing:
(i) The amount of tax paid;
(ii) The name and address of the owner or operator of the vehicle;
(iii) A description of the vehicle, including license number and state of registration;
(iv) The point at which the vehicle entered upon the highways of this state;
(v) The destination and the place where the vehicle is to leave the highways of this state; and
(vi) Any other information which the secretary may require,
which receipt shall be signed by the secretary or his or her agent or representative.
(C) The receipt shall remain in the vehicle for the remainder of the trip over the highways of this state and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years and shall be produced for the inspection of the secretary or his or her authorized agent or representative, at any reasonable time and place, either within or without this state, upon proper demand.
(h)(1) If a person who has not obtained an alternative fuels license from this state, and who is nevertheless determined an alternative fuels user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the alternative fuels tax or has not purchased tax-paid alternative fuels from a licensed alternative fuels supplier in an amount equal to the number of equivalent gallons used upon the highways of the State of Arkansas, the person shall be liable for the payment of the tax due as determined above together with the penalties as set out in § 26-62-105.
(2) If an unlicensed alternative fuels user is within one (1) mile of the state line on the way out of the state and does not have in his or her possession a form issued by a licensed alternative fuels supplier showing the number of equivalent gallons purchased equal to the amount used in traveling upon the highways of the State of Arkansas, it shall be prima facie evidence of his or her failure to comply with the requirements of this chapter, and he or she shall be liable for the payment of the tax due, plus the fine as set out in § 26-62-106.
(3) In the event an unlicensed alternative fuels user enters the State of Arkansas via a state highway not equipped with a permanent port of entry, and the driver of the vehicle does not receive an entry form, then the burden of proof of the point of entry and time of entry for the purpose of determining the miles traveled and the tax due shall be upon the driver or owner of the vehicle.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-105. Failure, refusal, etc., to make report or pay tax — Penalties, interest — Attorney's fees.
(a) Once an alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels has become liable to file a report with the Secretary of the Department of Finance and Administration, he or she must continue to file a report, even though no tax is due, until such time as he or she notifies the secretary in writing that he or she is no longer liable for those reports.
(b)(1) Any alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels who fails, neglects, or refuses to make any report required by this chapter or to pay any tax levied at the time and in the manner required in this chapter in addition to any other penalty provided in this chapter shall be liable for the amount of the tax due, together with a penalty of twenty percent (20%) or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of ten percent (10%) per annum from the date due until paid.
(2) If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall be imposed and collected as attorney's fees.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-105
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 26-62-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty.
Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-106
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 26-62-106. 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.