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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 62 - Alternative Fu...
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Subchapter 2 - Rates, Licenses, and Records
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
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