Arkansas Statutes

§ 26-18-308 — Disposition of revenues

Arkansas·Title 26
All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, § 19-5-101 et seq.

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Legislative History

Acts 1979, No. 401, § 43; A.S.A. 1947, § 84-4743.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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