Ark. Code Ann. § 26-55-709: Interstate carrier certificates or permits

When the Arkansas Department of Transportation receives an application for an interstate carrier certificate or permit, with the appropriate fees for the certificate or permit, and also receives an application for a fuel user permit from that same applicant, the Arkansas Department of Transportation shall deliver the application for a fuel user permit to the Motor Fuel Tax Section of the Department of Finance and Administration for issuance of the fuel user permit.