(a) The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the department.
(b) For purposes of computing this tax, the department shall use its fuel consumption reports and shall file with the Director of the Department of Finance and Administration an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.
(c) The department shall remit the tax due each month to the director.