Arkansas Statutes

§ 19-5-913 — Gasoline Tax Refund Fund

Arkansas § 19-5-913

This text of Arkansas § 19-5-913 (Gasoline Tax Refund Fund) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 19-5-913 (2026).

Text

(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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Legislative History

Acts 1973, No. 750, § 8; A.S.A. 1947, § 13-531.

Nearby Sections

15
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Bluebook (online)
Arkansas § 19-5-913, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/19-5-913.