§ 19-5-913 - Gasoline Tax Refund Fund.
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) This fund shall consist of the special revenues mentioned in the Revenue Classification Law, 19-6-101 et seq., and as provided by law.
(c) It shall be used for making refunds of a portion of the tax paid on gasoline by users as authorized by law.