The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-5-202, 19-5-203, and 19-5-205.
Structure Arkansas Code
Chapter 5 - Revenue Stabilization Law
Subchapter 2 - Funds and Accounts Generally
§ 19-5-201. State Apportionment Fund
§ 19-5-202. General Revenue Fund Account
§ 19-5-203. Special Revenue Fund Account
§ 19-5-204. Revenue Holding Fund Account
§ 19-5-205. Constitutional Officers Fund and State Central Services Fund
§ 19-5-206. Service charges against state agencies
§ 19-5-207. Certain sales and use taxes not subject to deduction, transfer, or distribution