Ark. Code Ann. § 19-5-913: Gasoline Tax Refund Fund

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Gasoline Tax Refund Fund".

(b) The fund shall consist of the special revenues mentioned in the Revenue Classification Law, § 19-6-101 et seq., and as provided by law.

(c) The fund shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.