{"data":{"id":"us-ar/ark.-code-ann.-19-5-913","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 19-5-913","heading":"Gasoline Tax Refund Fund","body":"(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\".\n\n(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.\n\n(c) The fund shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.","path":["AR Code","Title 19","Chapter 5","Subchapter 9"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"c69783da979f1b0d09ed9e1bd757d581d173961c81c5267e93fc92c40db7d8d9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-19-5-912","next":"us-ar/ark.-code-ann.-19-5-914"},"notice":"GroundRules: Original legal text. Not legal advice."}