Arkansas § 26-62-202 Collection and payment of tax

Arkansas Statutes

§ 26-62-202 — Collection and payment of tax

Arkansas § 26-62-202

Title26

This text of Arkansas § 26-62-202 (Collection and payment of tax) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-62-202 (2026).

Text

(a)The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when:

(1)Delivered into the fuel supply tanks of a motor vehicle;

(2)Sold to a dealer or user; or (3) Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3).

(b)The tax levied by this chapter shall be paid by an interstate user who uses alternative fuels in this state as provided by §§ 26-62-209 and 26-62-211 .

(c)The tax levied by this chapter shall be paid by any person who uses alternative fuels in this s

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(a) The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when: (1) Delivered into the fuel supply tanks of a motor vehicle; (2) Sold to a dealer or user; or (3) Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3). (b) The tax levied by this chapter shall be paid by an interstate user who uses alternative fuels in this state as provided by §§ 26-62-209 and 26-62-211 . (c) The tax levied by this chapter shall be paid by any person who uses alternative fuels in this state on which the tax levied in this chapter has not been paid in accordance with the provisions of § 26-62-209 or § 26-62-211 . (d) The tax levied by this chapter shall be paid by an IFTA carrier user who uses alternative fuels in this state as provided by § 26-62-209 .