Arkansas StatutesSubchapter 13 - Refunds -- Motor Fuels Used by Fire Departments§ 26-55-1301 - Definitions.§ 26-55-1302 - Applicability.§ 26-55-1303 - Refund permit.§ 26-55-1304 - Applications for refunds.§ 26-55-1305 - Refund paid from Gasoline Tax Refund Fund.§ 26-55-1306 - Records -- Inspection.§ 26-55-1307 - Construction.§ 26-55-1308 - Director's powers.