§ 26-55-233 - Failure to file report -- Assessment and collection of tax. - Arkansas Statutes

26-55-233. Failure to file report -- Assessment and collection of tax.

(a) Whenever any distributor neglects or refuses to make and file any report for any calendar month as required by this subchapter or files an incorrect or fraudulent report, then the Director of the Department of Finance and Administration shall:

(1) Determine upon such information as may be available to the director the number of gallons of motor fuel with respect to which the distributor has incurred liability under the motor fuel tax laws of the State of Arkansas for any particular month; and

(2) Fix the amount of taxes and penalties payable to the director by the distributor under this subchapter accordingly.

(b) (1) In any action or proceeding for the collection of the motor fuel tax or any penalties or interest imposed in connection therewith, an assessment by the director of the amount of tax due or interest or penalties due to the state shall constitute prima facie evidence of the claim of the state and the burden of proof shall be upon the distributor to show that the assessment was incorrect and contrary to law.

(2) However, no assessment shall be made for any month after the expiration of three (3) years from the date set for the filing of the monthly return, except that, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.