There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 62 - Alternative Fuels Tax
Subchapter 1 - General Provisions
§ 26-62-107 - Assessment of delinquent tax -- Time limitations.
26-62-107. Assessment of delinquent tax -- Time limitations.No assessment of delinquent alternative fuels 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, 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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