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Current as of March 28, 2024 | Updated by FindLaw Staff
(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.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-62-202. Collection and payment - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-62-202/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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