Arkansas § 26-62-208 Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest

Arkansas Statutes

§ 26-62-208 — Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest

Arkansas § 26-62-208

Title26

This text of Arkansas § 26-62-208 (Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest) 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. § 26-62-208 (2026).

Text

(a)Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuels shown by a verified audit by the Arkansas Department of Transportation, the Secretary of the Department of Finance and Administration, or any authorized representative.

(b)(1) The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas De

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(a) Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuels shown by a verified audit by the Arkansas Department of Transportation, the Secretary of the Department of Finance and Administration, or any authorized representative. (b) (1) The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas Department of Transportation, the secretary, or an authorized representative, or any report filed by such alternative fuels supplier, user, interstate user, or IFTA carrier user shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit. (2) However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the alternative fuels supplier, user, interstate user, or IFTA carrier user.

Legislative History

Amended by Act 2019, No. 910,§ 4330, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4329, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 304, eff. 8/1/2017. Acts 1993, No. 1119, § 16.