{"data":{"id":"us-ar/ark.-code-ann.-26-55-404","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-404","heading":"Entitlement to refund","body":"The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating the buses shall use motor fuel on which the tax, as imposed by the Motor Fuel Tax Law, § 26-55-201 et seq., has been paid or hereafter shall be paid, shall be entitled to a refund of the full amount of the motor fuel tax, subject to the provisions of this subchapter.","path":["AR Code","Title 26","Chapter 55","Subchapter 4"],"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":"ea9ae2edc1311384459ff26b826ce3fee81195d7ae6ac72eb8d75adb076ba9f9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-403","next":"us-ar/ark.-code-ann.-26-55-405"},"notice":"GroundRules: Original legal text. Not legal advice."}