(a) The import fee imposed under this subpart shall be:

1. (1) Paid by the person who imports the used tire into Arkansas to the Department of Finance and Administration in accordance with the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.;
2. (2) Subject to the business closure procedures under Arkansas Code § 26-18-1001 et seq.; and
3. (3) Subject to any rules promulgated by the department.

(b)

1. (1) Each person who imports used tires shall file a return with the Secretary of the Department of Finance and Administration on or before the twentieth of each month.
2. (2) The return shall show the total import fees collected for each used tire imported into Arkansas during the preceding calendar month.
3. (3) The person who imports used tires shall remit the import fees with the return.
4. (4) The secretary shall prescribe the form and contents of the return.

(c)

1. (1) Each person who imports used tires into Arkansas is subject to the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., and any rules promulgated by the department.
2. (2) A person who imports used tires into Arkansas that is not registered with the department remains subject to the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., and any rules promulgated by the department if the person is required by law to collect the import fee.