Arkansas Statutes
§ 19-5-934 — Local Sales and Use Tax Trust Fund
Arkansas·Title 19
(a)There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Local Sales and Use Tax Trust Fund".
(b)The fund shall be used for the refund of taxes as may be authorized by law.
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Legislative History
Acts 1980 (1st Ex. Sess.), No. 29, § 1; A.S.A. 1947, § 13-523.5.
Nearby Sections
15
§ 19-1-201
Chief Fiscal Officer of the State§ 19-1-202
Secretary§ 19-1-203
Deputy director§ 19-1-204
Personnel§ 19-1-205
Office§ 19-1-206
Seal§ 19-1-207
General accounting system§ 19-1-208
Rules§ 19-1-209
Publications required§ 19-1-210
Recordkeeping§ 19-1-211
Investigations§ 19-1-212
Duty to avoid deficit§ 19-1-213
Leasing of state property§ 19-1-214
Federal gifts and surplusage