(a) The Director of the Department of Finance and Administration is authorized to refund a proportionate part of the registration fees paid to this state under the provisions of the International Registration Plan which became effective July 1, 1976, under the following conditions:
(1) The registrant has discontinued operations in the State of Arkansas;
(2) The vehicle registered has been totally destroyed; or
(3) The registrant has changed his or her operations in Arkansas such that registration under the International Registration Plan would no longer be appropriate in this state.
(b) The refund will be in an amount equal to that proportionate amount of the remaining registration year beginning with the month next following that month in which the director is notified that the registrant wishes to cancel his or her registration by surrendering all registration documents and license plates.
(c) The director is authorized to promulgate such rules and regulations as may be necessary to effectuate the terms of this section.
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