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.
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