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2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 4 - Refunds -- Motor Fuels Used in Motor Buses
§ 26-55-407. Refund paid from Gasoline Tax Refund Fund
Universal Citation: AR Code § 26-55-407 (2017)
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 [repealed], with respect to agricultural motor fuel tax refunds, except that all motor fuels covered by the provisions of this subchapter shall be subject to the full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.
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