Arkansas Code Title 19, Chapter 6, Subchapter 1 - General Provisions

• § 19-6-101 - Title.
  This chapter shall be referred to and may be cited as the "Revenue Classification Law" of Arkansas.
• § 19-6-102 - Purpose.
  Because of the many revenue laws of the state providing for the levying and collecting of taxes, licenses, fees, permits, assessments, royalties, leases, rents,...
• § 19-6-103 - Cash Funds.
  All taxes, licenses, fees, permits, or other income collected by any board, agency, or commission by virtue of the authority of the State of...
• § 19-6-104 - Income Required to Be Deposited Into State Treasury.
  All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, penalties, and other income provided for by law for the support of state...
• § 19-6-105 - Handling of Collections.
  All fines, fees, penalties, court costs, taxes, and other collections which, by the laws of this state, are to be remitted directly to the...
• § 19-6-106 - Effect on General Revenue Statutes.
  As to the taxes, licenses, fees, and other revenues classified as general revenues, as set out in this chapter, it is not the purpose...
• § 19-6-107 - Effect on Special Revenue Statutes.
  As to the special taxes, licenses, fees, and other revenues classified as special revenues, as set out in this chapter, it is not the...
• § 19-6-108 - Classifications of Revenue.
  All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, penalties, or other governmental income available to the State of Arkansas, which are...
• § 19-6-109 - Miscellaneous Revenue.
  (a) All fines, penalties, interest, or court costs received in connection with the collection of any revenue shall be classified the same as the...
• § 19-6-110 - Mixed Funds.
  If, at the close of any fiscal year, a balance remains in any State Treasury fund, fund account, or account which is subject to...

Last modified: November 15, 2016