Arkansas Code
Subchapter 18 - Reimbursements, Collections, and Refunds
§ 19-4-1805. Deposits for highway employees retirement

All moneys received in the State Treasury for deposit into the State Highway Employees' Retirement System Fund that are derived from the sale or redemption of stocks, bonds, or other securities, other than interest, are to be classified and handled on the books of the Treasurer of State, the Auditor of State, and the Department of Finance and Administration as a refund to expenditures.