8 CAR § 64-902 – Import fees imposed

(a) Beginning on January 1, 2018, and pursuant to Arkansas Code § 8-9-404, import fees are imposed on all used tires imported into Arkansas.
(b) As used in this subpart, “proceeds from import fees” means all moneys collected and received by the Department of Finance and Administration for import fees imposed under Arkansas Code § 8-9-404(c) and interest and penalties on delinquent rim removal fees.