Arkansas § 26-55-405 Refund permits

Arkansas Statutes

§ 26-55-405 — Refund permits

Arkansas § 26-55-405

Title26

This text of Arkansas § 26-55-405 (Refund permits) 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. § 26-55-405 (2026).

Text

(a)No person, firm, or corporation shall secure a refund of tax under this subchapter unless that person is the holder of an unrevoked permit issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel.

(b)The permit shall be numbered and issued annually and shall entitle the holder to make application for refund under this subchapter.

(c)Applications for the permits shall be filed with the secretary on forms prescribed by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require.

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(a) No person, firm, or corporation shall secure a refund of tax under this subchapter unless that person is the holder of an unrevoked permit issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel. (b) The permit shall be numbered and issued annually and shall entitle the holder to make application for refund under this subchapter. (c) Applications for the permits shall be filed with the secretary on forms prescribed by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require.