(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the Arkansas Disaster Relief Program Trust Fund.
(b) (1) This fund shall consist of state income tax checkoff funds certified each quarter in accordance with § 26-35-1101, interest earnings, gifts, grants, bequests, devises, donations, and any other moneys made available by law.
(2) This fund shall be administered by the Department of Finance and Administration and disbursed as appropriated for the Disaster Relief Income Tax Checkoff Program set out in § 26-35-1101 et seq.
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