Arkansas § 27-70-103 State Highway Special Construction Account

Arkansas Statutes

§ 27-70-103 — State Highway Special Construction Account

Arkansas § 27-70-103

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This text of Arkansas § 27-70-103 (State Highway Special Construction Account) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 27-70-103 (2026).

Text

(a)All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in § 26-55-205(b) and § 26-56-201(a)(2) shall be classified as special revenues.

(b)After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as required by § 27-70-206(1) , the Treasurer of State shall transfer the net amount remaining to the State Highway and Transportation Department Fund to be set aside in a special account therein to be known as the State Highway Special Construction Account to be used solely and exclusively by the State Highway Commission:

(1)For construction of roads and highways on the state highway system; and (2) To provide funds for transfer to the State Aid Road Fund as may be provided

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(a) All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in § 26-55-205(b) and § 26-56-201(a)(2) shall be classified as special revenues. (b) After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as required by § 27-70-206(1) , the Treasurer of State shall transfer the net amount remaining to the State Highway and Transportation Department Fund to be set aside in a special account therein to be known as the State Highway Special Construction Account to be used solely and exclusively by the State Highway Commission: (1) For construction of roads and highways on the state highway system; and (2) To provide funds for transfer to the State Aid Road Fund as may be provided by law. (c) None of these funds shall be used for the construction of highway buildings, for the payment of salaries, for the purchase of supplies and materials, for highway maintenance, or any other purpose other than the construction of state highways. (d) All taxes, penalties, and other amounts collected pursuant to § 26-55-205(b) and § 26-56-201(a)(2) shall be distributed solely and exclusively for the purposes set forth in this section. None of the amounts shall be distributed as provided by § 27-70-206(2) and (3) .