Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 55 - Motor Fuels Taxes > Subchapter 13 - Refunds -- Motor Fuels Used by Fire Departments > § 26-55-1302 - Applicability.

§ 26-55-1302 - Applicability.

26-55-1302. Applicability.

Any fire department that purchases motor fuel or distillate special fuel for use in a fire truck shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid.