§ 26-55-407 - Refund paid from Gasoline Tax Refund Fund. - Arkansas Statutes

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 [repealed], with respect to agricultural motor fuel tax refunds, except that all such motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid thereon.