Arkansas Code
Subchapter 6 - Excise Tax
§ 23-114-605. Collection and disbursement of excise tax and license fees

The Department of Finance and Administration shall deposit the revenue collected from the license fees levied under §§ 23-114-302 and 23-114-307, and the excise tax levied in § 23-114-601 to the credit of the General Revenue Fund Account of the State Apportionment Fund.