2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 56 - Special Motor Fuels Taxes
Subchapter 3 - Liquefied Gas Special Fuels
§ 26-56-313 - Purchases by unlicensed persons -- Payment of tax.

(a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchapter or if the person is not a bonded licensed liquefied gas special fuels supplier, shall pay to the supplier or dealer at the time of purchase of liquefied gas special fuels the gallonage tax levied in § 26-56-301 on each gallon of liquefied gas special fuels so delivered into the supply tanks of the motor vehicle.

(b) (1) At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the:

(A) Name and address of the purchaser;

(B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered;

(C) Total amount of gallons delivered; and

(D) Tax collected thereon.

(2) The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Director of the Department of Finance and Administration or his or her designated agents.