The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating the buses shall use motor fuel on which the tax, as imposed by the Motor Fuel Tax Law, § 26-55-201 et seq., has been paid or hereafter shall be paid, shall be entitled to a refund of the full amount of the motor fuel tax, subject to the provisions of this subchapter.
Structure Arkansas Code
Chapter 55 - Motor Fuels Taxes
Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses
§ 26-55-401. Applicability of existing motor fuel refund laws
§ 26-55-402. Effect of subchapter on state highway bonds
§ 26-55-403. Authority of secretary
§ 26-55-404. Entitlement to refund
§ 26-55-406. Applications for refund