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As used in this subchapter, “secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agent.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 11 - International Fuel Tax Agreement
§ 26-55-1101. Definition
§ 26-55-1103. Persons subject to fuel tax agreement provisions