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26-56-703. Refund permit.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-703. Refund permit.
(a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate special fuel.
(b) The permit shall be numbered and shall entitle the fire department to make an annual application for refund under this subchapter.
(c) An application for the permit shall be filed with the secretary on forms prescribed by the secretary and shall contain such information as the secretary may require.
(d) No person shall knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this subchapter.
(e) The refund permit of any person who violates any provision of this subchapter shall be revoked by the secretary and shall not be reissued until two (2) years have elapsed after the date of the revocation.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-703
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:26-56-703
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 150a5e8fa8b7e7de4901277c349a23807c0f2bce9f7b5b484a46bc3b20d34b6c
Source location: content.xml paragraph 25662
Stored source content
26-56-703. Refund permit.
(a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate special fuel.
(b) The permit shall be numbered and shall entitle the fire department to make an annual application for refund under this subchapter.
(c) An application for the permit shall be filed with the secretary on forms prescribed by the secretary and shall contain such information as the secretary may require.
(d) No person shall knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this subchapter.
(e) The refund permit of any person who violates any provision of this subchapter shall be revoked by the secretary and shall not be reissued until two (2) years have elapsed after the date of the revocation.
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