Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the Secretary of the Department of Finance and Administration with respect to motor fuel sold to permit holders under this subchapter as is required by § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel sales.
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