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26-62-212. Power to stop, investigate, and impound vehicles — Assessment of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-212. Power to stop, investigate, and impound vehicles — Assessment of tax.
(a) In order to enforce the provisions of this chapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with alternative fuels for the purpose of examining the invoices or other documents required by this chapter, or by rule, and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this chapter have been paid or whether the vehicle is being operated in compliance with the provisions of this chapter.
(b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this chapter has not been paid with respect to the alternative fuels being used in the vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the vehicle and give the owner written notice of the assessment by handing it to the driver of the vehicle.
(c) The secretary or his or her representative is empowered to impound any vehicle found to be operating in violation of this chapter by a person other than a person who has furnished the bond required of users by § 26-62-204 until such time as any tax assessed as provided herein has been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-212
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:26-62-212
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 780f7116db4f6b42e81748b0a951da10dcf7ca5e36c21982c8385d8c358d3ba1
Source location: content.xml paragraph 31253
Stored source content
26-62-212. Power to stop, investigate, and impound vehicles — Assessment of tax.
(a) In order to enforce the provisions of this chapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with alternative fuels for the purpose of examining the invoices or other documents required by this chapter, or by rule, and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this chapter have been paid or whether the vehicle is being operated in compliance with the provisions of this chapter.
(b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this chapter has not been paid with respect to the alternative fuels being used in the vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the vehicle and give the owner written notice of the assessment by handing it to the driver of the vehicle.
(c) The secretary or his or her representative is empowered to impound any vehicle found to be operating in violation of this chapter by a person other than a person who has furnished the bond required of users by § 26-62-204 until such time as any tax assessed as provided herein has been paid.
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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.