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Arkansas Code Title 19. Public Finance § 19-5-913. Gasoline Tax Refund Fund

Current as of March 28, 2024 | Updated by Findlaw Staff

(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) The fund shall consist of the special revenues mentioned in the Revenue Classification Law, § 19-6-101 et seq., and as provided by law.

(c) The fund 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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Cite this article: FindLaw.com - Arkansas Code Title 19. Public Finance § 19-5-913. Gasoline Tax Refund Fund - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-19-public-finance/ar-code-sect-19-5-913/

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