ONE HUNDRED LADEN MILES MAY BE PAID BY NON-ARKANSAS REGISTERED VEHICLES IN LIEU OF THE TAX; TO PROHIBIT RECIPROCAL AGREEMENTS BETWEEN STATES WHEREBY PERSONS ARE EXEMPTED FROM THE TAX; TO AUTHORIZE REIMBURSEMENT FOR RETALIATORY TAXES PAID TO OTHER STATES AS A RESULT OF IMPOSITION OF THIS TAX; TO GIVE THE ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT THE POWER TO ADMINISTER AND COLLECT THE TAX, BASED UPON GUIDELINES SET OUT IN THIS ACT; TO GIVE THE DEPARTMENT AUTHORITY TO ENACT RULES AND REGULATIONS TO IMPLEMENT THE ACT AND THE POWER TO AUDIT AND INSPECT, AT REASONABLE TIMES AT ANY PLACE AND WITHOUT NOTICE, THE BOOKS OF PERSONS REQUIRED TO PAY THE TAX; TO EXEMPT THIS TAX FROM THE "ARKANSAS TAX PROCEDURE ACT" AND TO PROVIDE FOR HEARINGS ON DISPUTED ASSESSMENTS BY A HEARING OFFICER TO BE APPOINTED BY THE DIRECTOR OF THE HIGHWAY DEPARTMENT; TO PROVIDE PENALTIES FOR VIOLATIONS OF THE ACT; TO DEFINE TERMS USED IN THE ACT; AND FOR OTHER PURPOSES.
Pursuant to A.C.A. § 7-9-108, instructions to canvassers and signers are enclosed herewith.
The foregoing opinion, which I hereby approve, was prepared by Assistant Attorney General Elana L. Cunningham.
Sincerely,
WINSTON BRYANT Attorney General