Ark. Code Ann. § 26-56-105: Payment of tax by Arkansas Department of Transportation

(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102 .

(b) The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.

(c) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.

(d) The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.