(a) The Secretary 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.
Ark. Code Ann. § 26-56-706 — under Special Motor Fuels Taxes.
Ark. Code Ann. § 26-56-706
(a) The Secretary 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.