Arkansas Code § 26-63-106 - Disposition of Taxes, Interest, and Penalties

(a) Except as otherwise provided in this chapter, all taxes, interest, penalties, and costs received by the Director of the Department of Finance and Administration under this chapter are general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

(b) The Treasurer of State shall allocate and transfer the general revenues described in subsection (a) of this section to the various State Treasury funds participating in general revenues in the respective proportions to those funds as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, ยง 19-5-101 et seq.

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Last modified: November 15, 2016