Arkansas Code
Subchapter 1 - General Provisions
§ 21-2-103. Sending commission fees directly to Treasurer of State — Issuance of commission

(a) Any officer entitled to a commission may send the fee for the commission to the Treasurer of State, who shall at once execute duplicate receipts for the fee.
(b)
(1) The Treasurer of State shall present the receipts to the Auditor of State, who shall countersign them and charge the amount therein specified to the Treasurer of State.
(2) The Treasurer of State shall then file one (1) of the receipts with the Auditor of State and the other with the Secretary of State, and the Secretary of State shall immediately forward the commission to the officer.