Ark. Code Ann. § 19-5-913
Gasoline Tax Refund Fund
Last amended: 1973Year: 2026Length: 188 wordsSubsections: 3
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Gasoline Tax Refund Fund". (b) The fund shall consist of the special revenues mentioned in the Revenue Classification Law, § 19-6-101 et seq., and as provided by law. (c) The fund shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law. Acts 1973, No. 750, § 8; A.S.A. 1947, § 13-531.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Gasoline Tax Refund Fund".
(b) The fund shall consist of the special revenues mentioned in the Revenue Classification Law, § 19-6-101 et seq., and as provided by law.
(c) The fund shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.
Acts 1973, No. 750, § 8; A.S.A. 1947, § 13-531.