Ark. Code Ann. § 26-56-231: Rules

(a) The Secretary 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 to fully implement and enforce the provisions of §§ 26-56-223 - 26-56-230 .

(b) Provisions shall be included in the rules to allow any user enumerated in § 26-56-225 , upon proper notice and certification to the secretary 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 the users.