No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.
Ark. Code Ann. § 26-62-107
Assessment of delinquent tax — Time limitations
Known as the Alternative Fuels Tax Law
The act spans §§ 26-62-101 to 26-62-214 (25 sections).
Acts 1993, No. 1119, § 7.
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.