(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the 'Gasoline Tax Refund Fund'.(b) The fund shall consist of the special revenues mentioned in the Revenue Classification Law, § 19-6-101 et seq., and as provided by law.(c) The fund shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.Acts 1973, No. 750, § 8; A.S.A. 1947, § 13-531.
Arkansas Legal Code