All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it abrogate any of the provisions of the Special Motor Fuels Tax Law, § 26-56-101 et seq., which provisions apply to the taxation of motor fuels, distillate special fuel, and liquefied gas special fuels, it being the intent of this chapter that such fuels continue to be taxed in accordance with those tax laws and not in accordance with 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