All provisions of § 26-55-301 et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection of dealers' records, and all other provisions thereof, so far as they are adaptable, shall be equally applicable to motor fuel tax refunds pursuant to this subchapter.
Applicability of existing motor fuel refund laws
Ark. Code Ann. § 26-55-401 — under Motor Fuels Taxes.
Ark. Code Ann. § 26-55-401