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26-55-713. Claims for refunds by nonbonded users.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-713. Claims for refunds by nonbonded users.
(a) Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not be valid unless properly presented upon motor fuel tax forms as promulgated by and as required by the Secretary of the Department of Finance and Administration.
(b)(1) The secretary may assess and charge a fee upon all forms furnished by the Revenue Division of the Department of Finance and Administration when those forms pertain to the motor fuel tax laws of this state.
(2) The fees shall be based on the cost of the forms and moneys expended for postage, processing, and handling of the forms.
(3) The fees derived from motor fuel tax forms shall be deposited into the State Treasury as special revenues, there to be distributed monthly by the Treasurer of State to the Constitutional Officers Fund and the State Central Services Fund.
(c) The secretary shall not furnish forms for cash refunds or credits for motor fuel taxes to nonbonded users of motor fuel unless and until the General Assembly provides by law for the issuance of credits and cash refunds to nonbonded users of motor fuel who qualify for the credits or cash refunds on motor fuel taxes.
(d) Motor fuel users may not claim a credit for motor fuel taxes beyond the date of the next sucessive report after the period in which the credit arose.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-713
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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Stable record: arkansas_code:legal_authorities:26-55-713
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6911e00b4d71754e34160d79d379890cdcbc7d20d73f1d9a9d3d88374de1bd76
Source location: content.xml paragraph 24140
Stored source content
26-55-713. Claims for refunds by nonbonded users.
(a) Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not be valid unless properly presented upon motor fuel tax forms as promulgated by and as required by the Secretary of the Department of Finance and Administration.
(b)(1) The secretary may assess and charge a fee upon all forms furnished by the Revenue Division of the Department of Finance and Administration when those forms pertain to the motor fuel tax laws of this state.
(2) The fees shall be based on the cost of the forms and moneys expended for postage, processing, and handling of the forms.
(3) The fees derived from motor fuel tax forms shall be deposited into the State Treasury as special revenues, there to be distributed monthly by the Treasurer of State to the Constitutional Officers Fund and the State Central Services Fund.
(c) The secretary shall not furnish forms for cash refunds or credits for motor fuel taxes to nonbonded users of motor fuel unless and until the General Assembly provides by law for the issuance of credits and cash refunds to nonbonded users of motor fuel who qualify for the credits or cash refunds on motor fuel taxes.
(d) Motor fuel users may not claim a credit for motor fuel taxes beyond the date of the next sucessive report after the period in which the credit arose.
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