Except as provided in § 26-56-224(b)–(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
Structure Arkansas Code
Chapter 56 - Special Motor Fuels Taxes
Subchapter 1 - General Provisions
§ 26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty
§ 26-56-109. Distribution of revenues