As used in this subchapter: (1) (A) “Other carriers” means all persons, firms, and corporations, other than rail carriers as defined in this section, which were subject to regulation by the former Arkansas Transportation Commission before the enactment of Acts 1945, No. 40, together with all persons, firms, and corporations that perform similar services in […]
This subchapter shall be construed as being cumulative as to the terms and provisions of Acts 1935, No. 324, Acts 1945, No. 40, and the Arkansas Air Commerce Act, § 23-14-101 et seq., except as otherwise provided in § 23-3-109.
(a) (1) Annually, during the month of March, every rail carrier and other carrier subject to regulation by the Arkansas Department of Transportation under the laws of Arkansas shall prepare and transmit to the department a certified statement of the gross revenues from its operations in Arkansas for the preceding calendar year ending December 31. […]
(a) There is levied and charged and there shall be collected annually from each rail carrier subject to regulation by the Arkansas Department of Transportation under the laws of Arkansas a fee in an amount equivalent to that proportion of the total rail carrier cost that the gross revenues in Arkansas of each of the […]
(a) After determining the amount of the fee due to be paid by each of the rail carriers, the Arkansas Department of Transportation, annually on or before August 15, shall prepare and transmit to each of the rail carriers a statement of the fees due for rail carrier costs during the preceding fiscal year. (b) […]
(a) The Arkansas Department of Transportation shall designate one (1) of its officers or employees who is familiar with cost accounting methods to keep a separate and accurate record of that part of the cost of operation and maintenance of the department having to do with matters relating to the regulation of: (1) Rail carriers, […]