Statutes, codes, and regulations
Arkansas Code of 1987
Title 26 - TAXATIONSubtitle 5 - STATE TAXESChapter 55 - MOTOR FUELS TAXES
Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES
Section 26-55-407 - Refund paid from Gasoline Tax Refund Fund

Ark. Code § 26-55-407

Download
PDF
Current with legislation from 2024 effective through May 3, 2024.
Section 26-55-407 - Refund paid from Gasoline Tax Refund Fund

All valid claims for refund of motor fuel taxes under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided in § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel tax refunds, except that all motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid thereon.

Ark. Code § 26-55-407

Acts 1963, No. 269, § 3; 1971, No. 600, § 2; A.S.A. 1947, § 75-1148.3.