There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 62 - Alternative Fuels Tax
Subchapter 2 - Rates, Licenses, and Records
- § 26-62-201 - Imposition of tax -- Exemptions.
- § 26-62-202 - Collection and payment of tax.
- § 26-62-203 - Separate meters for taxable natural gas fuels and residential or other tax-free natural gas.
- § 26-62-204 - Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. -- Generally.
- § 26-62-205 - Sales tickets.
- § 26-62-206 - Alternative fuels suppliers' and users' reports -- Computation and remittance of tax.
- § 26-62-207 - Records required -- Invoices -- Falsification of records.
- § 26-62-208 - Prima facie presumptions -- Failure to keep records, issue invoices, or file reports -- Tax, penalties, and interest.
- § 26-62-209 - Interstate users and IFTA carrier users -- Reports -- Computation of tax and refunds.
- § 26-62-210 - Interstate users and IFTA carrier users -- Tax refund procedure.
- § 26-62-211 - Entry slips -- Tax on out-of-state motor vehicle use -- Penalties.
- § 26-62-212 - Power to stop, investigate, and impound vehicles -- Assessment of tax.
- § 26-62-213 - Unlawful activities regarding operation of motor vehicles.
- § 26-62-214 - Conversion of vehicles for use of alternative fuels.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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