A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law.Amended by Act 2019, No. 910,§ 3912, eff. 7/1/2019.Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2007, No. 181, § 36. A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law.Amended by Act 2019, No. 910,§ 3912, eff. 7/1/2019.Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2007, No. 181, § 36.
Arkansas Legal Code