Ark. Code § 26-56-501
Current with legislation from 2024 Fiscal and Special Sessions.
The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuel, liquefied gas special fuels, and vehicles using liquefied gas special fuels shall be applicable to motor fuel and distillate special fuel sold and liquefied gas special fuels vehicles which are registered or for which registration is renewed on and after April 1, 1985.
Ark. Code § 26-56-501