2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 56 - Special Motor Fuels Taxes
Subchapter 3 - Liquefied Gas Special Fuels
§ 26-56-315 - Conversion of vehicles for use of liquefied gas special fuels.

(a) (1) Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on liquefied gas special fuels shall report the conversion to the Director of the Department of Finance and Administration on forms prescribed by the director within ten (10) days after the conversion.

(2) If any owner or operator fails to report a conversion to the director within the time prescribed above, the person shall be assessed a penalty of fifty dollars ($50.00) which shall be in addition to any criminal penalty provided in this chapter.

(b) No person shall convert or equip any motor vehicle for the use of liquefied gas special fuels unless the person is licensed to do so by the Liquefied Petroleum Gas Board and has also made application for and obtained a license as a liquefied gas special fuels converter from the director and posted a bond in an amount determined by the director conditioned that the person will report to the director all vehicles so converted by the person as required by this section.

(c) It shall be unlawful for any person to operate any vehicle which has been converted or equipped to use liquefied gas special fuels unless the vehicle has been reported to the director and a liquefied gas special fuels user's permit has been obtained therefor as required.