Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-102 - Definitions

As used in this chapter:
(1)
(A)
"Alternative fuels" means and includes all liquids or combustion gases used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, including, but not limited to, natural gas fuels as defined in subdivision (8) of this section.
(B)
"Alternative fuels" also means and includes:
(i)
Methanol, denatured ethanol, and other alcohols;
(ii)
Mixtures containing eighty-five percent (85%) or more or such percentage, but not less than seventy percent (70%), as determined by the United States Secretary of Energy by rule to provide for requirements relating to cold start, safety, or vehicle functions, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels;
(iii)
Hydrogen;
(iv)
Coal-derived liquid fuels;
(v)
Fuels, other than alcohol, derived from biological materials;
(vi)
Electricity, including electricity from solar energy; and
(vii)
Any other fuel the United States Secretary of Energy determines by rule is substantially not petroleum and would yield substantial energy security benefits and substantial environmental benefits.
(C)
"Alternative fuels" does not include fuels subject to the:
(i)
Taxes levied by the Motor Fuel Tax Law, §
26-55-201
et seq.; or
(ii)
Taxes or fees levied by the Special Motor Fuels Tax Law, §
26-56-101
et seq.;
(2)
"Alternative fuels supplier" means and includes every person who:
(A)
Sells alternative fuels for the purpose of delivering alternative fuels or delivers alternative fuels into the fuel tanks of motor vehicles; or
(B)
Sells alternative fuels to any user or dealer, including an interstate user, or an IFTA carrier user, which user or dealer delivers alternative fuels into the fuel tanks of motor vehicles;
(3)
"Dealer" means and includes every person who sells or delivers alternative fuels to a user at retail for use in motor vehicles;
(4)
"Gallon equivalent" or "equivalent gallon" means a quantity of alternative fuels which is the equivalent of one United States gallon (1 U.S. gal.) of gasoline as determined by the Secretary of the Department of Finance and Administration based on United States standards or industry standards, provided that one United States gallon (1 U.S. gal.) of gasoline shall be the equivalent of one hundred cubic feet (100 c.f.) of natural gas fuels;
(5)
"Interstate user" means any person, except an IFTA carrier user as defined in subdivision (6) of this section, who imports or exports alternative fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by that person;
(6)
"IFTA carrier" or "IFTA carrier user" means any person who operates a motor vehicle licensed pursuant to the International Fuel Tax Agreement, §
26-55-1101
et seq., and imports or exports alternative fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by that carrier;
(7)
"Motor vehicles" or "vehicles" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor and is licensed or required to be licensed for highway use;
(8)
"Natural gas fuels" means and includes all mixtures of hydrocarbon gases and vapors consisting principally of methane in gaseous form;
(9)
"Person" means every natural person, fiduciary, partnership, limited liability company, firm, association, corporation, business trust combination acting as a unit, any receiver appointed by any state or federal court, or any municipality, county, or any subdivision, department, agency, board, commission, or other instrumentality of this state;
(10)
"Purchase" shall include any acquisition of ownership;
(11)
"Sale" shall include any exchange, gift, or other disposition;
(12)
"Use" or "used" means:
(A)
Keeping alternative fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles;
(B)
Selling alternative fuels in this state to be used for operating motor vehicles; or
(C)
Operating a motor vehicle in this state with alternative fuels; and
(13)
"User" means and includes every person who delivers or causes to be delivered any alternative fuels into the supply tank of a motor vehicle or motor vehicles used or operated by that person.
Amended by Act 2019, No. 910,§ 4302, eff. 7/1/2019.
Acts 1993, No. 1119, § 2; 1995, No. 1160, § 41.