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26-55-405. Refund permits.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-405. Refund permits.
(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by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-405
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-55-405
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2c5f2190bf590b53f7de70a490fe3343b87844e4b46cd7426ec4aefb7bd51e26
Source location: content.xml paragraph 23782
Stored source content
26-55-405. Refund permits.
(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by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require.
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