Arkansas Code Title 26. Taxation § 26-56-310. Surrendering licenses and permits

(a) Whenever any person to whom a liquefied gas special fuels supplier's license, dealer's license, or liquefied gas special fuels user's permit has been issued, discontinues to supply, sell, or use liquefied gas special fuels within the state, the person shall notify the Secretary of the Department of Finance and Administration in writing of that fact within thirty (30) days thereafter and surrender his or her license or permit to the secretary.

(b) No person surrendering any such license or permit shall be entitled to any refund of any of the fees previously paid.