§ 26-56-210 - Prima facie presumptions -- Failure to keep records, issue invoices, or file reports -- Tax, penalties, and interest. - Arkansas Statutes

26-56-210. Prima facie presumptions -- Failure to keep records, issue invoices, or file reports -- Tax, penalties, and interest.

(a) Any supplier, dealer, or user who fails to keep the records, issue the invoices, or file the reports required by this subchapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all distillate special fuel shown by a verified audit by the Director of the Department of Finance and Administration or any authorized representative, to have been delivered to such supplier, dealer, or user and unaccounted for at each place of business or place of storage from which distillate special fuel is sold, delivered, or used for any taxable purposes.

(b) (1) The director is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from such records of deliveries or from any records or information available to the director, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the director or an authorized representative, or any report filed by such supplier, dealer, or user, shall be admissible in evidence in any suit or judicial proceedings filed by the director and shall be prima facie evidence of the correctness of said claim or audit.

(2) However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the supplier, dealer, or user.