27 CAR § 110-1202. Applications for regulatory stamps

(a) Each common and contract carrier of persons and property shall annually on or before the first day of June make application in writing for regulatory stamps which shall contain the following information: (1) Name and address of the carrier; (2) The number of the permit or certificate issued by the State Highway Commission under which the applicant is operating; and (3) The number of regulatory stamps desired by the carrier. (b) Remittance shall accompany all applications for regulatory stamps made payable to the commission in sufficient amount to equal the amount produced by five dollars ($5.00) multiplied by the number of vehicles to be used by the carrier in line-haul operations in this state, except in the following instances: There shall be collected from each common or contract carrier of passengers and/or property holding a certificate or permit issued pursuant to this Act, or any Act prior hereto, and from each interstate carrier of passengers and/or property subject to this Act, an annual regulatory fee of five ($5.00) dollars for each bus, truck, or truck-tractor used by such carrier in line-haul operations; provided, however, if the state of domicile of such interstate carrier requires payment of a greater amount by carriers domiciled in this State than five ($5.00) dollars per annum per bus, truck, or truck-tractor for like or similar purposes, then the regulatory fee imposed by this section upon vehicles domiciled in the State imposing the higher fee, shall be increased to equal the amount imposed by such State; and provided further, evidence of payment of the regulatory fee herein imposed shall not be issued by the Arkansas State Highway Commission or its successor until the carrier files with said Commission a receipt or certified statement from the Arkansas Commissioner of Revenues that all ad valorem taxes due and payable to the State of Arkansas have been paid by such carrier, or a certificate showing that the certification of taxes due has been duly protested by such carrier and/or that litigation thereon is pending. Holders of temporary intra­ state-authority shall pay the same fees reduced proportionately as the period for which such temporary authority is granted shall bear to one (1) year.