Ark. Code § 26-55-401
Current with legislation from 2024 effective through May 3, 2024.
All provisions of § 26-55-301 et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection of dealers' records, and all other provisions thereof, so far as they are adaptable, shall be equally applicable to motor fuel tax refunds pursuant to this subchapter.
Ark. Code § 26-55-401