All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the same to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by, and to be used for the respective purposes set forth in, the Revenue Stabilization Law, § 19-5-101 et seq.
Structure Arkansas Code
Chapter 52 - Gross Receipts Tax
Subchapter 1 - General Provisions
§ 26-52-102. Purposes of chapter
§ 26-52-104. Tax additional to other taxes
§ 26-52-107. Disposition of taxes, interest, and penalties