Arkansas Code § 27-14-606 - Disposition

(a) (1) Fifty percent (50%) of the fees collected under § 27-14-602(b)(1) and (2) and one hundred percent (100%) of the fees collected under § 27-14-602(b)(3)-(6) shall be:

(A) Deposited into the 1995 New Revenue Division Building Fund as cash funds; and

(B) Used for the repayment of bonds that may be issued by or for the benefit of the Arkansas Revenue Department Building Commission under the 1995 New Revenue Division Building Act.

(2) Fifty percent (50%) of the fees collected under § 27-14-602(b)(1) and (2) shall be:

(A) Deposited into the State Treasury as trust funds and credited to the State Police Retirement Fund; and

(B) Used for the State Police Retirement System for the Department of Arkansas State Police.

(3) At least nine hundred twenty thousand dollars ($920,000) of the fees collected under subdivision (a)(1) of this section shall first be distributed to the 1995 New Revenue Division Building Fund and the Arkansas Revenue Department Building Commission under the 1995 New Revenue Division Building Act before distribution of the fees as provided under subdivision (a)(2) of this section.

(b) All fees collected by the circuit clerk and recorder as required by this chapter shall not be affected by the provisions of this section.

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Last modified: November 15, 2016