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ARKANSAS STATUTES AND CODES
§ 26-56-108 - Assessment of delinquent tax -- Time limitations.
26-56-108. Assessment of delinquent tax -- Time limitations.
No assessment of delinquent distillate special fuel tax or liquefied gas special fuel 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, that 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.
No assessment of delinquent distillate special fuel tax or liquefied gas special fuel 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, that 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.
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