Kelly Heaton – Audit Manager

Phone: 501.569.4994
Fax: 501.569.2399
Email: kelly.heaton@ardot.gov

The Motor Fuel Audit Section is responsible for:

• Ensuring Arkansas Taxpayers are in compliance with Motor Fuel/Special Motor Fuel tax laws and related requirements.
• Recommending assessment or credit any Motor Fuel/Special Motor Fuel tax revenues incorrectly reported in the most cost-effective manner possible.
• Ensuring Arkansas Taxpayers are in compliance with Internation Fuel Tax Agreement (IFTA) governing documents and related requirements.

Link(s)

• DFA Motor Fuel Website
• IFTA Website

Document(s)

• Import Export Rules and Regulations
• Motor Fuel General Information
• Bulk Fuel Withdrawal Log
• Bulk Fuel Inventory Reconciliation
• IFTA General Information
• Preservation of Records
• Recordkeeping Requirements
• Individual Vehicle Distance Record (IVDR)
• Sample Individual Vehicle Distance Record (IVDR)
• Additional Permit Information