Arkansas Code
Subchapter 7 - Tolling
§ 27-76-711. Administrative procedure when the registered owner is a lessor

(a) If the registered owner of the motor vehicle is the lessor of a vehicle and the lessor claims it is not liable for an unpaid toll under § 27-76-708 because the vehicle was under a rental contract on the date the offense of nonpayment occurred, then the procedures of this section apply.
(b)
(1) Not later than thirty (30) days after the date that the notice of nonpayment was mailed to the registered owner, the lessor shall provide to the regional mobility authority or its designee a copy of the rental, lease, or other contract document covering the vehicle on the date of the nonpayment under subsection (a) of this section.
(2) The name and address of the lessee shall be clearly legible on the documents provided to the regional mobility authority or its designee.

(c)
(1) If the lessor provides the required information within the prescribed period, the regional mobility authority or its designee shall send a notice of nonpayment to the lessee.
(2) The notice of nonpayment shall:
(A) Include a statement of the amount of the toll charges and the amount of administrative fee for which the lessee of the motor vehicle is liable;
(B) Be sent by first-class mail to the lessee's address as shown on the rental, lease, or other contract document provided by the lessor;
(C) Be sent not later than thirty (30) days after the date of receipt of the required information from the lessor; and
(D) State that payment is not required until thirty (30) days after the date that the notice was mailed.

(d) The lessee shall pay a separate toll and administrative fee for each event of nonpayment.