Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 55 - Motor Fuels Taxes > Subchapter 13 - Refunds -- Motor Fuels Used by Fire Departments > § 26-55-1306 - Records -- Inspection.

§ 26-55-1306 - Records -- Inspection.

26-55-1306. Records -- Inspection.

(a) The Director of the Department of Finance and Administration shall keep a permanent record by fire department of the amount of refund claimed and paid to each claimant.

(b) The records shall be open to public inspection.