Browse Arkansas Code titles and sections
19-5-913. Gasoline Tax Refund Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-913. Gasoline Tax Refund Fund.
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-913
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:19-5-913
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9fcdcb643017eacf10f38cde9b6a44eb1e4e6df3d023670f14f22a2dfc69b3a7
Source location: content.xml paragraph 6557
Stored source content
19-5-913. Gasoline Tax Refund Fund.
(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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-6-101. Title.
This chapter shall be referred to and may be cited as the “Revenue Classification Law” of Arkansas.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-6-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 19-6-101. This identifies an authority to review, not proof of applicability.