Ark. Code Ann. § 26-62-209 (2020)
Interstate users and IFTA carrier users — Reports — Computation of tax and refunds
History. Acts 1993, No. 1119, § 17; 2019, No. 315, § 3055; 2019, No. 910, §§ 4331-4333.
Amendments. The 2019 amendment by No. 315 deleted “and regulations” following “rules” in (i).
The 2019 amendment by No. 910 substituted “Secretary” for “Director” in (a) and “secretary” for “director” throughout the section.