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Subchapter 1 - General Provisions
§ 19-6-101. Title - This chapter shall be referred to and may be cited...
§ 19-6-102. Purpose - Because of the many revenue laws of the state providing...
§ 19-6-103. Cash funds - All taxes, licenses, fees, permits, or other income collected by...
§ 19-6-104. Income required to be deposited into State Treasury - All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines,...
§ 19-6-105. Handling of collections - All fines, fees, penalties, court costs, taxes, and other collections...
§ 19-6-106. Effect on general revenue statutes - As to the taxes, licenses, fees, and other revenues classified...
§ 19-6-107. Effect on special revenue statutes - As to the special taxes, licenses, fees, and other revenues...
§ 19-6-108. Classifications of revenue - All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines,...
§ 19-6-109. Miscellaneous revenue - (a) All fines, penalties, interest, or court costs received in...
§ 19-6-110. Mixed funds - If, at the close of any fiscal year, a balance...
Subchapter 2 - General Revenues
§ 19-6-201. General revenues enumerated - The general revenues of the state, as provided by law,...
Subchapter 3 - Special Revenues
§ 19-6-301. Special revenues enumerated - The special revenues of the state, its agencies, departments, institutions,...
Subchapter 4 - Special Revenue Funds
§ 19-6-401. Funds generally - There are created and established on the books of the...
§ 19-6-402. Division of Aeronautics Fund - (a) There is created on the books of the Treasurer...
§ 19-6-403. Division of Correction Farm Fund - The Division of Correction Farm Fund shall consist of those...
§ 19-6-404. Division of Arkansas State Police Fund - The Division of Arkansas State Police Fund shall consist of:...
§ 19-6-405. State Highway and Transportation Department Fund - The State Highway and Transportation Department Fund shall consist of:...
§ 19-6-406. Public Service Commission Fund - The Public Service Commission Fund shall consist of those special...
§ 19-6-407. Liquefied Petroleum Gas Fund - The Liquefied Petroleum Gas Fund shall consist of those special...
§ 19-6-408. Plant Board Fund - The Plant Board Fund shall consist of: (1) Those special...
§ 19-6-409. Poultry and Egg Grading Fund - The Poultry and Egg Grading Fund shall consist of that...
§ 19-6-410. Oil and Gas Commission Fund - The Oil and Gas Commission Fund shall consist of those...
§ 19-6-411. State Forestry Fund - The State Forestry Fund shall consist of those special revenues...
§ 19-6-412. Bank Department Fund - The Bank Department Fund shall consist of those special revenues...
§ 19-6-415. Arkansas Abstracters' Board Fund - The Arkansas Abstracters' Board Fund shall consist of those special...
§ 19-6-417. Department of Health Plumbers Licensing Fund - The Department of Health Plumbers Licensing Fund shall consist of...
§ 19-6-418. Office of Hazardous Materials Emergency Management Revolving Fund - The Office of Hazardous Materials Emergency Management Revolving Fund shall...
§ 19-6-419. Soybean Promotion Fund - The Soybean Promotion Fund shall consist of those special revenues...
§ 19-6-420. Game Protection Fund - The Game Protection Fund shall consist of those special revenues...
§ 19-6-421. Indigent Patient's Fund - The Indigent Patient's Fund shall consist of those special revenues...
§ 19-6-423. Division of Correction Prison Industry Fund - The Division of Correction Prison Industry Fund shall consist of...
§ 19-6-424. Motor Vehicle Commission Fund - The Motor Vehicle Commission Fund shall consist of those special...
§ 19-6-425. Public Service Commission Utility Safety Fund - The Public Service Commission Utility Safety Fund shall consist of...
§ 19-6-426. Arkansas Museum of Natural Resources Fund - The Arkansas Museum of Natural Resources Fund shall consist of...
§ 19-6-427. Manufactured Home Standards Fund - The Manufactured Home Standards Fund shall consist of those special...
§ 19-6-429. Veterinary Examiners Board Fund - The Veterinary Examiners Board Fund shall consist of those special...
§ 19-6-432. Community Correction Revolving Fund - (a) There is created and established on the books of...
§ 19-6-433. Livestock and Poultry Equine Infectious Anemia Control Fund - The Livestock and Poultry Equine Infectious Anemia Control Fund shall...
§ 19-6-434. Hazardous Waste Permit Fund - The Hazardous Waste Permit Fund shall consist of those special...
§ 19-6-435. Arkansas Nuclear Planning and Response Fund - The Arkansas Nuclear Planning and Response Fund shall consist of...
§ 19-6-437. Milk Inspection Fees Fund - The Milk Inspection Fees Fund shall consist of those special...
§ 19-6-438. Board of Dispensing Opticians' Fund - The Board of Dispensing Opticians' Fund shall consist of those...
§ 19-6-439. Arkansas State Board of Nursing Fund - The Arkansas State Board of Nursing Fund shall consist of...
§ 19-6-440. Social Work Licensing Fund - The Social Work Licensing Fund shall consist of those special...
§ 19-6-441. Arkansas Beef Council Fund - The Arkansas Beef Council Fund shall consist of those special...
§ 19-6-442. County Clerks Continuing Education Fund and the Circuit Clerks Continuing Education Fund - The County Clerks Continuing Education Fund and the Circuit Clerks...
§ 19-6-443. Arkansas Child Passenger Protection Fund - The Arkansas Child Passenger Protection Fund shall consist of those...
§ 19-6-445. Arkansas Wine Producers Council Fund - The Arkansas Wine Producers Council Fund shall consist of all...
§ 19-6-446. Arkansas Corn and Grain Sorghum Promotion Board Fund - The Arkansas Corn and Grain Sorghum Promotion Board Fund shall...
§ 19-6-447. DNA Detection Fund - The DNA Detection Fund shall consist of those special revenues...
§ 19-6-448. Livestock and Poultry Commission Disease and Pest Control Fund - The Livestock and Poultry Commission Disease and Pest Control Fund...
§ 19-6-449. Arkansas Wheat Promotion Fund - The Arkansas Wheat Promotion Fund shall consist of those special...
§ 19-6-450. Individual Sewage Disposal Systems Improvement Fund - The Individual Sewage Disposal Systems Improvement Fund shall consist of...
§ 19-6-451. Arkansas Rice Research and Promotion Fund - (a) There is established on the books of the Treasurer...
§ 19-6-452. Asbestos Control Fund - The Asbestos Control Fund shall consist of the special revenues...
§ 19-6-453. Boating Safety Account Fund - The Boating Safety Account Fund shall consist of those special...
§ 19-6-454. Firemen's and Police Officers' Pension and Relief Fund - The Firemen's and Police Officers' Pension and Relief Fund shall...
§ 19-6-455. Sex and Child Offenders Registration Fund - The Sex and Child Offenders Registration Fund shall consist of...
§ 19-6-456. Nursing Home Personnel Training Fund - The Nursing Home Personnel Training Fund shall consist of those...
§ 19-6-458. Developmental Disabilities Services — Dog Track Special Revenue Fund - There is created on the books of the Treasurer of...
§ 19-6-459. Commercial Driver License Fund - The Commercial Driver License Fund shall consist of those special...
§ 19-6-460. Crime Lab Equipment Fund - The Crime Lab Equipment Fund shall consist of those special...
§ 19-6-462. Private Career Education Fund - The Private Career Education Fund shall consist of those special...
§ 19-6-463. Regulated Substance Storage Tank Program Fund - The Regulated Substance Storage Tank Program Fund shall consist of...
§ 19-6-464. Arkansas Catfish Promotion Fund - The Arkansas Catfish Promotion Fund shall consist of those special...
§ 19-6-465. Child Care Fund - The Child Care Fund shall consist of those special revenues...
§ 19-6-466. Livestock and Poultry Commission Swine Testing Fund - The Livestock and Poultry Commission Swine Testing Fund shall consist...
§ 19-6-467. Work Force 2000 Development Fund - The Work Force 2000 Development Fund shall consist of those...
§ 19-6-468. Fire Protection Premium Tax Fund - (a) There is created on the books of the Treasurer...
§ 19-6-469. HVACR Licensing Fund - The HVACR Licensing Fund shall consist of those special revenues...
§ 19-6-471. Marketing Recyclables Program Fund - The Marketing Recyclables Program Fund shall consist of those special...
§ 19-6-473. Elder and Disabled Victims Fund - The Elder and Disabled Victims Fund shall consist of those...
§ 19-6-474. State Police Equipment Fund - (a) The State Police Equipment Fund shall consist of fifty...
§ 19-6-475. Securities Department Fund - The Securities Department Fund shall consist of the first two...
§ 19-6-477. Governor's Commission on People with Disabilities Fund - The Governor's Commission on People with Disabilities Fund shall consist...
§ 19-6-479. Economic Development Incentive Fund - The Economic Development Incentive Fund shall consist of those special...
§ 19-6-480. Livestock and Poultry Special Revenue Fund - The Livestock and Poultry Special Revenue Fund shall consist of...
§ 19-6-482. Telecommunications Equipment Fund - The Telecommunications Equipment Fund shall consist of those special revenues...
§ 19-6-484. Conservation Tax Fund - The Conservation Tax Fund shall consist of those special revenues...
§ 19-6-485. Health Department Technology Fund - (a) There is created on the books of the Treasurer...
§ 19-6-486. Long Term Reserve Fund - (a) There is created on the books of the Treasurer...
§ 19-6-488. One Percent to Prevent Fund - (a) There is created on the books of the Treasurer...
§ 19-6-489. Specialty Court Program Fund - (a) There is created on the books of the Treasurer...
§ 19-6-490. Marine Sanitation Fund - (a) There is created on the books of the Treasurer...
§ 19-6-491. Domestic Peace Fund - (a) There is created on the books of the Treasurer...
§ 19-6-493. Public School Facilities Fund - (a) There is created on the books of the Treasurer...
§ 19-6-497. Shared Benefit Payment Fund - The Shared Benefit Payment Fund shall consist of those special...
§ 19-6-498. Investor Education Fund - The Investor Education Fund shall consist of those special revenues...
§ 19-6-499. Fallen Firefighters' Memorial Fund - (a) There is created on the books of the Treasurer...
Subchapter 5 - Trust Fund Income
§ 19-6-501. Trust fund income - Trust fund income shall consist of any amounts deposited into...
Subchapter 6 - Federal Grants, Aids, and Reimbursements
§ 19-6-601. Federal grants, aids, and reimbursements - Federal grants, aids, and reimbursements shall consist of all funds...
Subchapter 7 - Nonrevenue Receipts
§ 19-6-701. Nonrevenue receipts - (a) Nonrevenue receipts shall consist of: (1) The repayment of...
Subchapter 8 - Special Revenue Funds Continued
§ 19-6-801. Commercial Bait and Ornamental Fish Fund - (a) There is established on the books of the Treasurer...
§ 19-6-802. Arkansas Citizens First Responder Safety Enhancement Fund. [Effective until contingency in Acts 2019, No. 869, § 24, is met.] - (a) There is established on the books of the Treasurer...
§ 19-6-802. Arkansas Citizens First Responder Safety Enhancement Fund. [Effective when contingency in Acts 2019, No. 869, § 24, is met.] - (a) There is established on the books of the Treasurer...
§ 19-6-803. Public Legal Aid Fund - (a) There is created on the books of the Treasurer...
§ 19-6-804. Spyware Monitoring Fund - (a) There is established on the books of the Treasurer...
§ 19-6-806. Abandoned and Orphan Well Plugging Fund - The Abandoned and Orphan Well Plugging Fund shall consist of...
§ 19-6-807. In God We Trust License Plate Fund - The In God We Trust License Plate Fund shall consist...
§ 19-6-808. Arkansas Research Infrastructure Fund - (a) There is created on the books of the Treasurer...
§ 19-6-809. Arkansas Alternative Fuels Development Fund - (a) There is created on the books of the Treasurer...
§ 19-6-811. Wildlife Recreation Facilities Fund - (a) There is created on the books of the Treasurer...
§ 19-6-812. Cigarette Fire Safety Standard Fund - (a) There is created on the books of the Treasurer...
§ 19-6-813. Military Funeral Honors Fund - (a) There is created on the books of the Treasurer...
§ 19-6-814. Digital Product and Motion Picture Office Fund - (a) There is created on the books of the Treasurer...
§ 19-6-815. School-Age Children Eye and Vision Care Fund - Any funds remaining in the School-Age Children Eye and Vision...
§ 19-6-816. Arkansas Retirement Community Program Fund Account - The Arkansas Retirement Community Program Fund Account shall consist of...
§ 19-6-817. State Drug Crime Enforcement and Prosecution Grant Fund - (a) There is created on the books of the Treasurer...
§ 19-6-818. Wildlife Observation Trail Fund - (a) There is created on the books of the Treasurer...
§ 19-6-819. Arkansas Video Service Fund - (a) There is created on the books of the Treasurer...
§ 19-6-820. Arkansas Court Appointed Special Advocates Program Fund - (a) There is created on the books of the Treasurer...
§ 19-6-821. County Coroners Continuing Education Fund - (a) There is created on the books of the Treasurer...
§ 19-6-822. Fallen Law Enforcement Officers' Beneficiary Fund - (a) There is created on the books of the Treasurer...
§ 19-6-823. Alcoholic Beverage Control Fund - (a) There is created on the books of the Treasurer...
§ 19-6-824. Commercial Truck Safety and Education Fund - (a) There is created on the books of the Treasurer...
§ 19-6-825. Arkansas Sheriffs' Association Education Fund - (a) There is created on the books of the Treasurer...
§ 19-6-826. Bail Bond Recovery Fund - (a) There is created on the books of the Treasurer...
§ 19-6-827. Interpreters between Hearing Individuals and Individuals who are Deaf, Deafblind, Hard of Hearing, or Oral Deaf Fund - (a) There is created on the books of the Treasurer...
§ 19-6-828. State Aid Street Fund - (a) There is created on the books of the Treasurer...
§ 19-6-829. Road and Bridge Repair, Maintenance, and Grants Fund - (a) There is created on the books of the Treasurer...
§ 19-6-831. Arkansas Tobacco Control Revenue Fund - (a) There is created on the books of the Treasurer...
§ 19-6-832. Arkansas Highway Transfer Fund - (a) There is created on the books of the Treasurer...
§ 19-6-833. Arkansas Division of Heritage Special Fund Account - (a) There is created on the books of the Treasurer...
§ 19-6-834. Department of Parks, Heritage, and Tourism Fund Account - (a) There is created on the books of the Treasurer...
§ 19-6-835. Arkansas Industrial Hemp Program Fund - (a) There is established on the books of the Treasurer...
§ 19-6-836. Arkansas Medical Marijuana Implementation and Operations Fund - (a) There is created on the books of the Treasurer...
§ 19-6-837. Medical Marijuana Commission Fund - (a) There is created on the books of the Treasurer...
§ 19-6-838. Domestic Violence Shelter Fund - (a) There is created on the books of the Treasurer...
§ 19-6-839. Arkansas Wine Grants Fund - (a) (1) There is established on the books of the...
§ 19-6-840. Law Enforcement Training Fund - (a) There is created on the books of the Treasurer...
§ 19-6-841. Feral Hog Eradication Fund - (a) There is created on the books of the Treasurer...
§ 19-6-842. Arkansas Cyber Initiative Fund - (a) There is created on the books of the Treasurer...