Chapter 62 - Alternative Fuels Tax
- Subchapter 1 - General Provisions
- § 26-62-101 - Title.
- § 26-62-102 - Definitions.
- § 26-62-103 - Penalties.
- § 26-62-104 - Rules and regulations.
- § 26-62-105 - Failure, refusal, etc., to make report or pay tax -- Penalties, interest -- Attorney's fees.
- § 26-62-106 - False or fraudulent reports -- Fraudulent avoidance of tax -- Penalty.
- § 26-62-107 - Assessment of delinquent tax -- Time limitations.
- § 26-62-108 - Conflicts with Arkansas Tax Procedure Act.
- § 26-62-109 - Disposition of revenue.
- § 26-62-110 - Conflicts with other laws.
- § 26-62-111 - Audits.
- 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.