§ 26-56-308. Reports and payment of tax by suppliers

AR Code § 26-56-308 (2018) (N/A)
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(a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Director of the Department of Finance and Administration:

(1) The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon;

(2) The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon;

(3) If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in § 26-56-304 has been paid, the vehicle license number of the vehicle;

(4) The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied;

(5) The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in § 26-56-304; and

(6) Such other information as the director may require by regulation.

(b) The report shall be made even though no tax is due.

(c) Each liquefied gas special fuels supplier at the time of filing the monthly report required by this section shall remit to the director any and all taxes due on liquefied gas special fuels covered by the report.