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ARKANSAS STATUTES AND CODES
§ 19-5-913 - Gasoline Tax Refund Fund.
19-5-913. Gasoline Tax Refund Fund.
(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) This fund shall consist of the special revenues mentioned in the Revenue Classification Law, 19-6-101 et seq., and as provided by law.
(c) It shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.
(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) This fund shall consist of the special revenues mentioned in the Revenue Classification Law, 19-6-101 et seq., and as provided by law.
(c) It shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.
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