The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.
Ark. Code Ann. § 26-62-104
Rules
Known as the Alternative Fuels Tax Law
The act spans §§ 26-62-101 to 26-62-214 (25 sections).
Acts 1993, No. 1119, § 4; 2017, No. 707, § 302; 2019, No. 315, § 3050; 2019, No. 910, § 4303.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.