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ARKANSAS STATUTES AND CODES

§ 26-53-127 - Refunds to governmental agencies.

26-53-127. Refunds to governmental agencies.

A governmental agency may apply to the Director of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law.

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