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.
Structure Arkansas Code
Chapter 62 - Alternative Fuels Tax
Subchapter 1 - General Provisions
§ 26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty
§ 26-62-107. Assessment of delinquent tax — Time limitations
§ 26-62-108. Conflicts with Arkansas Tax Procedure Act