(a) There is hereby 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 Soybean Board Escrow Account Trust Fund.
(b) This fund shall consist of those moneys required for the payment of refunds in such amounts and for such time periods as is required by the Secretary of Agriculture of the United States or as is authorized by ยง 2-20-401 et seq., and determined by the Arkansas Soybean Promotion Board.
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