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26-56-704. Applications for refund.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-704. Applications for refund.
(a) The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information:
(1) The quantity of motor fuel and distillate special fuel purchased for use in its fire trucks;
(2) A statement that the motor fuel and distillate special fuel have been used exclusively in its fire trucks;
(3) The amount of the tax claimed to be refunded;
(4) The name, post office, and resident address of the fire department;
(5) The name and address of the sellers from whom the motor fuel and distillate special fuel were purchased; and
(6) Other information as the secretary shall require.
(b)(1) An application for a refund shall be accompanied by a paid receipt for the purchase price of motor fuel and distillate special fuel on which the refund is sought.
(2) The application shall be notarized and made to the secretary.
(c) All claims for a refund under the provisions of this subchapter shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(d)(1) The secretary shall promulgate a rule establishing the annual date for claiming a refund pursuant to this subchapter.
(2) A refund shall only be granted for a purchase of motor fuel and distillate special fuel made within one (1) calendar year of the annual date for claiming the refund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-704
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:26-56-704
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a873d19f61710d247df29b8b23142a3c45bf396f42f40f730fcce210039a433a
Source location: content.xml paragraph 25674
Stored source content
26-56-704. Applications for refund.
(a) The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information:
(1) The quantity of motor fuel and distillate special fuel purchased for use in its fire trucks;
(2) A statement that the motor fuel and distillate special fuel have been used exclusively in its fire trucks;
(3) The amount of the tax claimed to be refunded;
(4) The name, post office, and resident address of the fire department;
(5) The name and address of the sellers from whom the motor fuel and distillate special fuel were purchased; and
(6) Other information as the secretary shall require.
(b)(1) An application for a refund shall be accompanied by a paid receipt for the purchase price of motor fuel and distillate special fuel on which the refund is sought.
(2) The application shall be notarized and made to the secretary.
(c) All claims for a refund under the provisions of this subchapter shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(d)(1) The secretary shall promulgate a rule establishing the annual date for claiming a refund pursuant to this subchapter.
(2) A refund shall only be granted for a purchase of motor fuel and distillate special fuel made within one (1) calendar year of the annual date for claiming the refund.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.