Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-215 - Interstate users - Tax refund procedure

(a)
(1)
The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to interstate users of special motor fuels who are entitled to refunds with respect to special motor fuel taxes paid in this state as authorized in §
26-56-214
, and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of special motor fuel taxes collected each month the amount so certified and shall credit the amount to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law.
(2)
The transfers from the gross motor fuel taxes and special motor fuel taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution as provided by law.
(b)
All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void.
(c)
Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim being filed as a basis for the refund.
(d)
The secretary is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from interstate users of special motor fuels in this state as authorized by law, which rules shall be in conformance with the following requirements:
(1)
The secretary shall first determine, with respect to each refund claim filed, that the bond of the interstate user is adequate to compensate the State of Arkansas for any losses with respect to the recovery of any refunds illegally claimed by the interstate user, and the secretary may require the increase of the bond if the secretary determines it to be inadequate before approving any claim for refund;
(2)
Each interstate user of motor fuels and special motor fuels claiming refunds shall maintain adequate records to substantiate each claim for refund, and the secretary may reject any claim for refund if the secretary determines the applicant has not maintained adequate records or has not conformed to the rules of the department in filing the claim therefor;
(3)
Each claim for refund shall be upon the request of the interstate user, which shall be verified by the interstate user as to its accuracy and validity; and
(4)
(A)
Each quarterly report filed by a licensed interstate user of special motor fuels with the department shall reflect thereon the amount of special motor fuels purchased for use in Arkansas during the quarter, the number of gallons of special motor fuels upon which taxes are due the State of Arkansas for the quarter, and the excess gallonage upon which the interstate user is entitled to refunds.
(B)
At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of special motor fuels upon which the special motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund.
Amended by Act 2019, No. 315,§ 3025, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4053, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4052, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4051, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4050, eff. 7/1/2019.
Acts 1977, No. 51, §§ 2, 3; 1983, No. 830, § 3; A.S.A. 1947, §§ 75-1155.1, 75-1155.2; Acts 1987, No. 803, §§ 2-4; 2009, No. 655, § 67.