Opinion No.

The Honorable Bill H. Stovall, III State Representative 2324 Heber Springs Road West Quitman, AR 72131-0426

Dear Representative Stovall:

I am writing in response to your request for my expedited opinion on a question I will paraphrase as follows:

Is the amnesty (forgiveness) provision contained in House Bill 1030 constitutional?

RESPONSE

Although I appreciate the legislature's eagerness to spare certain Arkansas truck and semitrailer owners from incurring a tax liability they had not anticipated, I must regretfully opine that I consider the proposed legislation constitutionally suspect. As a basis…