{"data":{"id":"us-ar/ark.-code-ann.-26-53-127","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-127","heading":"Refunds to governmental agencies","body":"A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law.","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"9b65a2a3b35ef247734dc3e381462f4e5f2c754888da149199f9584b29ea224b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-126","next":"us-ar/ark.-code-ann.-26-53-128"},"notice":"GroundRules: Original legal text. Not legal advice."}