Arkansas StatutesSubchapter 7 - Refunds -- Motor Fuels Used by Fire Departments§ 26-56-701 - Definitions.§ 26-56-702 - Applicability.§ 26-56-703 - Refund permit.§ 26-56-704 - Applications for refund.§ 26-56-705 - Refund paid from Gasoline Tax Refund Fund.§ 26-56-706 - Records -- Inspection.§ 26-56-707 - Construction.§ 26-56-708 - Director's powers.