(a) The subsidy to Arkansas growers of grapes, berries, fruits, or vegetables used in the production of wine in wineries in this state shall be in the form of payments made to each winery in this state with respect to all grapes, berries, fruits, or vegetables grown in this state which are bought by Arkansas wineries and used in the production of wine in this state.
(b) The subsidy shall not be available to wineries in this state with respect to grapes, berries, fruits, or vegetables produced outside the State of Arkansas.
(c) The winery paying the native wine tax shall be allowed to draw the subsidy within thirty (30) days after the wine tax is paid for the previous months' sales.
(d) The subsidy provided in this subchapter shall be computed at the rate of seven cents (7cent(s)) per pound for Arkansas-produced grapes, berries, fruits, and vegetables purchased and used in the production of wine by wineries in this state. However, the aggregate amount of subsidy that any one (1) winery may receive under the provisions of this subchapter shall not exceed an amount in excess of the equivalent of sixty-nine cents (69cent(s)) on each seventy-five cents (75cent(s)) of tax levied in this state upon each gallon of wine sold in this state by the winery produced from Arkansas-grown fruits and vegetables upon which the tax is paid.