Arkansas Code Title 26, Subtitle 5, Chapter 55, Subchapter 13 - Refunds -- Motor Fuels Used by Fire Departments

• § 26-55-1301 - Definitions.
  As used in this subchapter: (1) "Director" means the Director of the Department of Finance and Administration or any of his or her deputies,...
• § 26-55-1302 - Applicability.
  Any fire department that purchases motor fuel or distillate special fuel for use in a fire truck shall be entitled to a refund of...
• § 26-55-1303 - Refund Permit.
  (a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit...
• § 26-55-1304 - Applications for Refunds.
  (a) The refund permit holder shall file with the Director of the Department of Finance and Administration an application for refund on forms furnished...
• § 26-55-1305 - Refund Paid From Gasoline Tax Refund Fund.
  (a) All valid claims for refund of the motor fuel tax under the provisions of this subchapter shall be paid from the Gasoline Tax...
• § 26-55-1306 - Records -- Inspection.
  (a) The Director of the Department of Finance and Administration shall keep a permanent record by fire department of the amount of refund claimed...
• § 26-55-1307 - Construction.
  Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas...
• § 26-55-1308 - Director's Powers.
  The Director of the Department of Finance and Administration may make, amend, and enforce regulations, subpoena witnesses and documents, administer oaths, and do and...

Last modified: November 15, 2016