(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by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require. Amended by Act 2019, No. 910,§ 3980, eff. 7/1/2019. Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4. (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by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require. Amended by Act 2019, No. 910,§ 3980, eff. 7/1/2019. Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4. (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by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require. Amended by Act 2019, No. 910,§ 3980, eff. 7/1/2019. Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4. (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. Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4.
‹ Prev All Arkansas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.