Arkansas Code § 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, ยง 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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Last modified: November 15, 2016