Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 56 - Special Motor Fuels Taxes > Subchapter 7 - Refunds -- Motor Fuels Used by Fire Departments > § 26-56-702 - Applicability.

§ 26-56-702 - Applicability.

26-56-702. Applicability.

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