{"data":{"id":"us-ar/ark.-code-ann.-19-5-991","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 19-5-991","heading":"Interstate Motor Fuel 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 fund to be known as the \"Interstate Motor Fuel Tax Refund Fund\".\n\n(b) The fund shall consist of the amount, estimated quarterly, which is transferred monthly from gross motor fuel taxes and gross special motor fuel tax collections, there to be used to pay refunds to interstate users of motor fuels and special motor fuels as set out in §§ 26-55-714 and 26-56-215 .","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"4425082f93e4eb4f3777845ad928259f451fdda66c44333a45d4365c35a044c3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-19-5-990","next":"us-ar/ark.-code-ann.-19-5-992","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}