§ 26-56-231 - Rules and regulations. - Arkansas Statutes

26-56-231. Rules and regulations.

(a) The Director of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority to make and promulgate rules and regulations to fully implement and enforce the provisions of 26-56-223 -- 26-56-230.

(b) Provisions shall be included in such rules and regulations to allow any user enumerated in 26-56-225, upon proper notice and certification to the Director of the Department of Finance and Administration that dyed distillate special fuel is unavailable to that user at that time, to utilize untaxed, undyed distillate special fuel in motor vehicles belonging to such users.