Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:
as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.
Ark. Code § 26-56-225