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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-208 - Suppliers' and users' reports - Computation and remittance of tax

(a)
(1)
On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, every supplier shall file with the secretary a report accounting for the distillate special fuel handled during the preceding month.
(2)
The supplier shall file supporting documents necessary to assure accurate reporting.
(3)
The report shall include the following:
(A)
An itemized statement of the number of gallons of distillate special fuel received during the next-preceding calendar month by the supplier;
(B)
An itemized statement of the number of gallons of distillate special fuel received or sold during the next-preceding calendar month and entitled to deduction or exemption under the provisions of this subchapter;
(C)
The total number of gallons of dyed distillate special fuel sold to users during the next-preceding calendar month, but the report shall not contain an itemized listing identifying each purchaser; and
(D)
Such other documents as the secretary requires.
(b)
(1)
When filing the report and paying the tax to the secretary as required in this section, the supplier shall be entitled to deduct from the total number of gallons upon which the tax levied under this chapter is due, the number of gallons:
(A)
Purchased during the preceding calendar month from another licensed supplier and upon which the tax levied under this chapter was paid at the time of that purchase; and
(B)
Lost due to fire, flood, storm, theft, or other cause beyond the supplier's control, other than through evaporation.
(2)
The deduction for the loss may be included in the report filed for the month in which the loss occurred or in any subsequent report filed within a period of one (1) year.
(c)
(1)
On forms prescribed by the secretary, every pipeline company, water transportation company, and common carrier transporting distillate special fuel to points within Arkansas shall report under oath to the secretary all deliveries of distillate special fuel so made to points within Arkansas.
(2)
(A)
The report shall cover a monthly period and shall be submitted within twenty-five (25) days after the close of the month covered by the report.
(B)
The report shall show:
(i)
The name and address of each person to whom deliveries of distillate special fuel have actually been made;
(ii)
The name and address of each originally named consignee if distillate special fuel has been delivered to anyone other than the originally named consignee;
(iii)
The point of origin, point of delivery, and date of delivery, as well as the name of the boat, barge, or vessel;
(iv)
The number of gallons contained in the vessel, if shipped by water;
(v)
The license number of each tank truck;
(vi)
The number of gallons contained in the tank if transported by motor truck;
(vii)
The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of distillate special fuel delivered if shipped by pipeline company; and
(viii)
The manner and quantities if delivered by other means when the delivery is made.
(C)
The report shall also show such additional information relative to a shipment of distillate special fuel as the secretary may require.
(d)
(1)
Every terminal purchasing or otherwise acquiring distillate special fuel by pipeline and selling, using, or otherwise disposing of the distillate special fuel for delivery in Arkansas and not required by a provision of this subchapter to be licensed as a supplier in distillate special fuel shall file a statement setting forth the:
(A)
Name under which the terminal is transacting business within the State of Arkansas and the location with the street number address of the terminal's principal office or place of business within the state; and
(B)
Name and address of the owner of the terminal, names and addresses of the partners if the terminal is a partnership, or names and addresses of the principal officers if the terminal is a corporation or association.
(2)
On or before the twenty-fifth day of each calendar month on forms prescribed by the secretary, the terminal shall report to the secretary all purchases or other acquisitions and sales or other disposition of distillate special fuel during the next-preceding calendar month, which report shall include the following:
(A)
Beginning inventories in gallons of distillate special fuel in storage;
(B)
Ending inventories in gallons of distillate special fuel in storage;
(C)
Withdrawals of distillate special fuel in gallons from the pipeline outlet resulting in additions of distillate special fuel to storage, including the name of the supplier licensed as an importer who requested the placement of the distillate special fuel into storage; and
(D)
Removals of distillate special fuel from storage, specifically including:
(i)
Bill of lading numbers which represent physical movements of the distillate special fuel;
(ii)
The date of each removal;
(iii)
The quantity in gallons of distillate special fuel so removed;
(iv)
The person who had the distillate special fuel available for that particular removal; and
(v)
The person possessing a license from the secretary who requested the removal of the distillate special fuel from that storage.
(3)
When any terminal purchasing or otherwise acquiring distillate special fuel by pipeline and selling or otherwise disposing of the distillate special fuel for delivery in Arkansas and not required by a provision of this subchapter to register as a supplier in distillate special fuel, fails to submit the terminal's monthly report to the secretary by the twenty-fifth day of each calendar month or when the terminal fails to submit in the monthly report the data required by this subchapter, the terminal shall be guilty of a violation and shall be fined an amount not greater than one hundred dollars ($100) for the first offense and shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each subsequent offense.
Amended by Act 2019, No. 910,§ 4042, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4041, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4040, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4039, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4038, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4037, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4036, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4035, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 8; 1967, No. 497, § 1; A.S.A. 1947, § 75-1248; Acts 1987, No. 803, § 6; 1987, No. 985, §§ 8, 13, 14; 1993, No. 1026, § 3; 1993, No. 1029, §§ 5, 6; 1997, No. 1212, § 6; 2001, No. 777, § 1; 2005, No. 1994, § 176; 2007, No. 827, § 226.