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26-62-213. Unlawful activities regarding operation of motor vehicles.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-213. Unlawful activities regarding operation of motor vehicles.
(a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle.
(b) It shall be unlawful for any person to operate with alternative fuels any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice, if required, for the alternative fuels and the invoice meets the requirements of § 26-62-207, or, if the user has purchased such alternative fuels pursuant to § 26-62-203, he or she has in his or her possession the required documents mandated by the provisions of § 26-62-207(e).
(c)(1) In addition to any other penalties which may be incurred, there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.
(2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-62-212.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-213
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:26-62-213
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e5ed5d2fa63ed262edb1a165cf7ab5eb965cd4e9814ff210d0e41d50377cb264
Source location: content.xml paragraph 31264
Stored source content
26-62-213. Unlawful activities regarding operation of motor vehicles.
(a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle.
(b) It shall be unlawful for any person to operate with alternative fuels any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice, if required, for the alternative fuels and the invoice meets the requirements of § 26-62-207, or, if the user has purchased such alternative fuels pursuant to § 26-62-203, he or she has in his or her possession the required documents mandated by the provisions of § 26-62-207(e).
(c)(1) In addition to any other penalties which may be incurred, there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.
(2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-62-212.
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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
26-62-207. Records required — Invoices — Falsification of records.
(a) Every person required by law to secure a license under this chapter shall keep records in the time and manner and subject to inspection and audit as required by the Arkansas Tax Procedure Act, § 26-18-101 et seq., including a complete record of all alternative fuels taxable under this chapter and sold, delivered, or used by the person, showing for each purchase, receipt, sale, delivery, or use:
(1) The date;
(2) The name and address of the seller from whom the user, interstate user, or IFTA carrier user purchased the fuels and that interstate user or IFTA carrier user's license number; and
(3) An accurate record of the number of gallons equivalent of alternative fuels sold or used for taxable purposes with quantities measured by a meter.
(b)(1) For each delivery of alternative fuels directly into the fuel supply tank of a motor vehicle, the required record shall include a serially numbered invoice issued in not less than triplicate counterparts on which shall be printed or stamped with a rubber stamp the name and address of the alternative fuels supplier making such delivery and on which shall be shown, in spaces to be provided on that invoice, the:
(A) Date of delivery;
(B) Number of equivalent gallons and kind of alternative fuels so delivered;
(C) Total mileage recorded on the odometer or hub meter of the motor vehicle into which delivered; and
(D) Motor vehicle registration number of the motor vehicle, or the interstate user, or IFTA carrier user’s license number, if applicable.
(2) The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered.
(3)(A) One (1) counterpart of the invoice required by this subsection shall be kept by the
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-207
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 26-62-207. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-62-212. This identifies an authority to review, not proof of applicability.