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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-229 - Tax reports

(a)
For the purpose of determining the amount of the tax imposed by this subchapter, the Secretary of the Department of Finance and Administration may require such supporting documents as the secretary may deem necessary to assure accurate reporting.
(b)
(1)
The reports shall be filed on forms prescribed by the secretary and shall be filed with the secretary on or before the twenty-fifth day of each calendar month following the reporting month in question.
(2)
Once a distributor has become liable to file a monthly report with the secretary, the distributor must continue to file a monthly report, even though no tax is due, until such time as the distributor notifies the secretary in writing that the distributor is no longer liable for monthly reports.
(c)
These reports shall include the following:
(1)
An itemized statement of the number of gallons of all motor fuel received during the next-preceding calendar month by the distributor, which has been produced, refined, prepared, distilled, manufactured, or compounded by the distributor in the State of Arkansas;
(2)
An itemized statement of the number of gallons of all motor fuel received by the distributor in the State of Arkansas from any source whatsoever during the next-preceding calendar month as shown by the shipper's bills of lading thereof, other than motor fuel falling within the provisions of subdivision (c)(1) of this section, together with a statement showing:
(A)
The date of receipt of each shipment of motor fuel;
(B)
The name of the person from whom purchased or received;
(C)
The point of origin and the point of destination of each shipment;
(D)
The quantity of each of the purchases or shipment;
(E)
The name of the carrier;
(F)
The number of each tank car or tank truck;
(G)
The number of gallons contained in each tank car or tank truck; and
(H)
The owner of the boat, ship, barge, or vessel, if shipped by water;
(3)
An itemized statement of the number of gallons of motor fuel deducted in accordance with the provisions of §
26-55-230(a)(1)(C)
or §
26-55-230(a)(1)(D)
in making any previous monthly report with respect to which motor fuel so deducted the tax payable under the terms of this subchapter have not theretofore been paid;
(4)
An itemized statement of the number of gallons of motor fuel sold by the distributor during the preceding calendar month and exempted from the tax by §
26-55-207(1)
-(4), separately itemizing the amount of motor fuel sold and claimed to be exempt under each of the subdivisions (1)-(4) of §
26-55-207
, and the statement shall furnish such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter;
(5)
An itemized statement of the number of gallons of motor fuel sold by the distributor within a border rate area and at the border rate tax, as is permitted by §§
26-55-210
and
26-55-212
, together with such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter;
(6)
An itemized statement of the number of gallons of motor fuel which, during the next-preceding month, was received, within the meaning of §
26-55-202(13)(A)
or §
26-55-202(13)(B)
, by being placed in a tank, but which had not been withdrawn therefrom at the close of the next preceding calendar month;
(7)
An itemized statement of the number of gallons of motor fuel received during the next-preceding calendar month and deductible under §
26-55-230(a)(1)(D)
; and
(8)
An itemized statement of the number of gallons of motor fuel received by the distributor during the next-preceding calendar month which were purchased by the distributor, tax-paid, and supported by copies of the seller's tax-paid invoices.
Amended by Act 2019, No. 910,§ 3955, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3954, eff. 7/1/2019.
Acts 1941, No. 383, § 10; 1943, No. 253, § 2; 1979, No. 802, § 1; A.S.A. 1947, § 75-1112; Acts 1987, No. 763, § 4; 1991, No. 688, § 1; 2009, No. 655, § 47.