When the Arkansas Department of Transportation receives an application for an interstate carrier certificate or permit, with the appropriate fees for the certificate or permit, and also receives an application for a fuel user permit from that same applicant, the Arkansas Department of Transportation shall deliver the application for a fuel user permit to the Motor Fuel Tax Section of the Department of Finance and Administration for issuance of the fuel user permit.
Structure Arkansas Code
Chapter 55 - Motor Fuels Taxes
Subchapter 7 - Fuel Imported in Supply Tanks
§ 26-55-702. Liability for tax
§ 26-55-704. Allocation and distribution of tax
§ 26-55-709. Interstate carrier certificates or permits
§ 26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase
§ 26-55-712. Bonded and unbonded interstate users — Knowing failure to pay tax or penalty
§ 26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs