Arkansas § 19-5-991 Interstate Motor Fuel Tax Refund Fund

Arkansas Statutes

§ 19-5-991 — Interstate Motor Fuel Tax Refund Fund

Arkansas § 19-5-991

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This text of Arkansas § 19-5-991 (Interstate Motor Fuel 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. § 19-5-991 (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 fund to be known as the "Interstate Motor Fuel Tax Refund Fund".

(b)The fund shall consist of the amount, estimated quarterly, which is transferred monthly from gross motor fuel taxes and gross special motor fuel tax collections, there to be used to pay refunds to interstate users of motor fuels and special motor fuels as set out in §§ 26-55-714 and 26-56-215 .

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(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 fund to be known as the "Interstate Motor Fuel Tax Refund Fund". (b) The fund shall consist of the amount, estimated quarterly, which is transferred monthly from gross motor fuel taxes and gross special motor fuel tax collections, there to be used to pay refunds to interstate users of motor fuels and special motor fuels as set out in §§ 26-55-714 and 26-56-215 .