Arkansas Code Title 26, Subtitle 5, Chapter 55, Subchapter 4 - Refunds -- Motor Fuels Used in Motor Buses

• § 26-55-401 - Applicability of Existing Motor Fuel Refund Laws.
  All provisions of § 26-55-301 et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection...
• § 26-55-402 - Effect of Subchapter on State Highway Bonds.
  Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas...
• § 26-55-403 - Director's Powers.
  The Director of the Department of Finance and Administration shall have the authority to make, amend, and enforce regulations, to subpoena witnesses and documents,...
• § 26-55-404 - Entitlement to Refund.
  The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating...
• § 26-55-405 - Refund Permits.
  (a) No person, firm, or corporation shall secure a refund of tax under this subchapter unless that person is the holder of an unrevoked...
• § 26-55-406 - Applications for Refund.
  Applications for refund pursuant to this subchapter shall be sworn to and shall be made to the Director of the Department of Finance and...
• § 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...
• § 26-55-408 - Dealers' and Sellers' Records and Reports.
  Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the...

Last modified: November 15, 2016