Ark. Code § 26-56-405

Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-56-405 - Payment of tax by Arkansas Department of Transportation
(a) The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the Arkansas Department of Transportation.
(b) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the Secretary of the Department of Finance and Administration an appropriate monthly report stating the gallons used in the Arkansas Department of Transportation's motor vehicles and the tax due and payable.
(c) The Arkansas Department of Transportation shall remit the tax due each month to the secretary.

Ark. Code § 26-56-405

Amended by Act 2019, No. 910,§ 4093, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 300, eff. 8/1/2017.
Acts 1979, No. 903, § 5; A.S.A. 1947, § 75-1276.