Arkansas Code
Subtitle 5 - State Taxes
Chapter 62 - Alternative Fuels Tax

Subchapter 1 - General Provisions

§ 26-62-101. Title - This chapter may be known and cited as the “Alternative...

§ 26-62-102. Definitions - As used in this chapter: (1) (A) “Alternative fuels” means...

§ 26-62-103. Penalties - Any person who violates or fails or refuses to comply...

§ 26-62-104. Rules - The Secretary of the Department of Finance and Administration is...

§ 26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty - Any person who makes a false or fraudulent report hereunder...

§ 26-62-107. Assessment of delinquent tax — Time limitations - No assessment of delinquent alternative fuels tax or penalties or...

§ 26-62-108. Conflicts with Arkansas Tax Procedure Act - The provisions of the Arkansas Tax Procedure Act, § 26-18-101...

§ 26-62-110. Conflicts with other laws - All laws and parts of laws in conflict with this...

§ 26-62-111. Audits - In all audits conducted by the Arkansas Department of Transportation...

Subchapter 2 - Rates, Licenses, and Records

§ 26-62-201. Imposition of tax — Exemptions - Number of Motor Vehicles Tax Rate Per Equivalent Licensed in...

§ 26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties - which receipt shall be signed by the secretary or his...