Arkansas Code
Chapter 100 - State Insurance Department Criminal Investigation Division Trust Fund Act
§ 23-100-103. State Insurance Department Criminal Investigation Division Trust Fund — Creation

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “State Insurance Department Criminal Investigation Division Trust Fund” to be used to defray the expenses of the Criminal Investigation Division in the discharge of its administrative and regulatory powers and duties as prescribed by law.
(b) No money is to be appropriated from this fund for any purpose except for the personal services and operating expenses, maintenance and operations, and support of and improvements to the division, and at the direction of the Insurance Commissioner, for the use, benefit, and support of the division.
(c) The fund established pursuant to this section shall be administered, disbursed, and invested under the direction of the commissioner and the Treasurer of State.
(d) All income derived through:
(1) Investment of the fund, including, but not limited to, interest and dividends, shall be credited as investment income to the fund; and
(2) Grants, refunds, gifts, or any other sources to the fund shall be credited as income to the fund and deposited therein.

(e) Further, all moneys deposited into the fund shall not be subject to any deduction, tax, levy, or any other type of assessment, except as may be provided by law.