Ark. Code Ann. § 19-6-101 Title.
This chapter shall be referred to and may be cited as the “Revenue Classification Law” of Arkansas.
Revenue Classification Law
Ark. Code Ann. tit. 19, ch. 6
in effectArk. Code Ann. § 19-6-102 Purpose.
Because of the many revenue laws of the state providing for the levying and collecting of taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, and penalties for the support of the state government and its agencies, institutions, boards, and commissions that have been enacted by various General Assemblies, it is the policy of the General Assembly with respect to all such revenues and other income, which are required by law to be deposited into the State Treasury, to describe, define, and classify all such revenues and other income and to provide for the purposes, individually and collectively, that all such revenues and other income may be used. It is the intent and purpose of this chapter to comply with the provisions of the Arkansas Constitution, including Arkansas Constitution, Article 16, § 11.
Ark. Code Ann. § 19-6-103 Cash funds.
All taxes, licenses, fees, permits, or other income collected by any board, agency, or commission by virtue of the authority of the State of Arkansas which are designated by law to be deposited into a depository other than the State Treasury are classified as “cash funds” and are declared to be revenues of the state to be used as required and to be expended only for such purposes and in such manner as determined by law.
Ark. Code Ann. § 19-6-104 Income required to be deposited into State Treasury.
All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, penalties, and other income provided for by law for the support of state government and its agencies, institutions, boards, and commissions which are required by law to be deposited into the State Treasury shall be handled and used in the manner and for the purposes provided for by this chapter.
Ark. Code Ann. § 19-6-105 Handling of collections.
All fines, fees, penalties, court costs, taxes, and other collections which, by the laws of this state, are to be remitted directly to the Treasurer of State for credit in the State Treasury to an account of an agency of this state shall be remitted directly to the agency to whose account the same is to be credited. Upon receipt, the agency shall transmit all collections to the Treasurer of State, to be credited by him or her to the account of the agency depositing them.
Ark. Code Ann. § 19-6-106 Effect on general revenue statutes.
As to the taxes, licenses, fees, and other revenues classified as general revenues, as set out in this chapter, it is not the purpose of this chapter to levy or change the amount or rate of such taxes, licenses, fees, and other revenues but to state the purpose for which general revenues are to be used. This chapter shall not be construed as amending any of the provisions of the law with respect to such taxes defined to be general revenues except for the purpose of defining the purposes for which these revenues are raised and collected.
Ark. Code Ann. § 19-6-107 Effect on special revenue statutes.
As to the special taxes, licenses, fees, and other revenues classified as special revenues, as set out in this chapter, it is not the purpose of this chapter to levy or change the amount or rate of such taxes, licenses, fees, and other revenues, nor to change the purposes for which such special revenues are to be used as provided for by law. This chapter shall not be construed as amending any of the provisions of law with respect to such taxes defined to be special revenues except for the purpose of defining the purposes for which these revenues are raised and collected, which also shall include the services rendered by the constitutional and fiscal agencies in the manner provided by law.
Ark. Code Ann. § 19-6-108 Classifications of revenue.
All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, penalties, or other governmental income available to the State of Arkansas, which are required by law to be deposited into the State Treasury, shall be classified under one (1) or more of the following:
(1) General revenues;
(2) Special revenues;
(3) Trust fund income;
(4) Federal grants, aids, and reimbursements; and
(5) Nonrevenue receipts.
Ark. Code Ann. § 19-6-109 Miscellaneous revenue.
(a) All fines, penalties, interest, or court costs received in connection with the collection of any revenue shall be classified the same as the revenue for which the fines, penalties, interest, or court costs are levied.
(b) Proceeds from rental of any real or personal property owned by the State of Arkansas are to be classified as special revenues belonging to the fund or fund account from which the state agency to which the property belongs receives its support unless otherwise specified by law.
(c) All nonrevenue receipts as defined in § 19-6-701 derived from proceeds from the sale of property, income received on account of services being provided by an agency of the state, or any other miscellaneous earnings of any state agency shall be credited to the fund or fund account from which the agency draws its support unless specified otherwise by law.
Ark. Code Ann. § 19-6-110 Mixed funds.
If, at the close of any fiscal year, a balance remains in any State Treasury fund, fund account, or account which is subject to transfer at the close of a fiscal year, and into which both general revenues and either special revenues, nonrevenue receipts, or federal reimbursements are deposited and expended, the special revenue portion of the balance shall be the proportion that the amount of special revenues credited to such fund or fund account is to total funds credited to the fund or fund account in each fiscal year. The special revenue portion of the balance shall be carried forward to the next fiscal year and shall be used solely for the purposes for which it was collected as provided by law.
Ark. Code Ann. § 19-6-401 Funds generally.
There are created and established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State the following funds which shall consist of those special revenues enumerated in this subchapter for the purpose of each fund.
Ark. Code Ann. § 19-6-402 Division of Aeronautics Fund.
(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 special revenue fund to be known as the “Division of Aeronautics Fund”.
(b) The fund shall consist of those special revenues as specified in § 19-6-301(17).
(c) The fund shall be used by the Division of Aeronautics for:
(1) Distributing grants-in-aid to qualifying airports of the state as authorized by law;
(2) Distributing grants to qualifying applicants as determined by the Director of the Division of Aeronautics and the Aeronautics Commission for any purpose related to:
(A) The development of aeronautics;
(B) The promotion of aeronautics; or
(C) Aviation education;
(3) The maintenance, operation, and improvement required in carrying out the functions, powers, and duties set out in § 27-114-101 et seq.; or
(4) Carrying out other duties imposed by law upon the division, including without limitation the duties set out in § 27-115-110.
Ark. Code Ann. § 19-6-403 Division of Correction Farm Fund.
The Division of Correction Farm Fund shall consist of those revenues as specified in § 19-6-301(42) , there to be used for the maintenance, operation, and improvement of the Division of Correction's farming operations. Any surplus accruing in the fund, upon determination of that surplus, shall be transferred to the Division of Correction Inmate Care and Custody Fund Account.
Ark. Code Ann. § 19-6-404 Division of Arkansas State Police Fund.
The Division of Arkansas State Police Fund shall consist of:
(1) Those special revenues as specified in § 19-6-301(1), , (7), (8), (38)-(40), (94), (150), (168), (175), (184)-(186), (190), (218)- (220), (222), (226), (227), (234), (252), and (270);
(2) Moneys transferred or deposited from the State Administration of Justice Fund;
(3) Those general revenues as may be provided by law, there to be used for the maintenance, operation, and improvement of the Division of Arkansas State Police in carrying out the functions, powers, and duties as stated in § 12-8-106 or other duties imposed by law upon the division;
(4) Any revenues credited to the Division of Arkansas State Police Fund under the Division of Arkansas State Police Headquarters Facilities and Equipment Financing Act, § 12-8-601 et seq.; and
(5) Federal reimbursements received for eligible expenditures by the various programs of the division made payable from the Division of Arkansas State Police Fund.
Ark. Code Ann. § 19-6-405 State Highway and Transportation Department Fund.
The State Highway and Transportation Department Fund shall consist of:
(1) That part of the special revenues as specified in § 19-6-301(2)-(4), (22), (81), (105)-(107), (182), and (256), known as “highway revenue”, as distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., and § 27-70-103 and § 27-72-301 et seq.;
(2) Those special revenues specified in § 19-6-301(10), (152), (187), and (239);
(3) Fifty percent (50%) of § 19-6-301(26);
(4) That portion of § 19-6-301(2) as set out in § 27-14-601(a)(3)(H)(ii)(f) ;
(5) That portion of § 19-6-301(222);
(6) Those designated revenues as set out in § 26-56-201(e)(1), which consist of the additional total of four cents (4¢) distillate special fuel taxes to be distributed as provided in the Arkansas Highway Financing Act of 1999, § 27-64-201 et seq.;
(7) Federal revenue sharing funds as set out in § 19-5-1005;
(8) The special revenues specified in § 26-64-103, which consist of the wholesale sales taxes on motor fuel and distillate special fuel;
(9) The special revenues specified in § 27-14-614, which consist of the additional registration fees on electric vehicles and hybrid vehicles; and
(10) Any federal funds that may become available,
there to be used for the maintenance, operation, and improvement required by the Arkansas Department of Transportation in carrying out the functions, powers, and duties as set out in Arkansas Constitution, Amendment 42, and §§ 27-65-102 — 27-65-107 , 27-65-110 , 27-65-122 , and 27-65-124 , and the other laws of this state prescribing the powers and duties of the department and the State Highway Commission.
Ark. Code Ann. § 19-6-406 Public Service Commission Fund.
The Public Service Commission Fund shall consist of those special revenues as specified in § 19-6-301(70) , (71), and (98), there to be used for the maintenance, operation, and improvement required by the Arkansas Public Service Commission in carrying out the functions, powers, and duties as set out in § 23-2-101 et seq., or other duties imposed by law upon the commission.
Ark. Code Ann. § 19-6-407 Liquefied Petroleum Gas Fund.
The Liquefied Petroleum Gas Fund shall consist of those special revenues as specified in
§ 19-6-301(32) , there to be used for the maintenance, operation, and improvement required by the Liquefied Petroleum Gas Board in carrying out the functions, powers, and duties as set out in the Liquefied Petroleum Gas Board Act, § 15-75-101 et seq., or other duties imposed by law upon the board.
Ark. Code Ann. § 19-6-408 Plant Board Fund.
The Plant Board Fund shall consist of:
(1) Those special revenues as specified in § 19-6-301(46), (49)-(55), (122), (169), (221), and (225);
(2) Thirty-one cents (31¢) of the fertilizer inspection fees as set out in § 19-6-301(48);
(3) All of those special revenues in § 19-6-301(47) with the exception of ten cents (10¢) of the thirty cents (30¢) for tonnage reports;
(4) Nonrevenue receipts from the Fire Ant Poison Cost Sharing Program, § 2-16-105, fees and civil penalties collected under the Arkansas Rice Certification Act, § 2-15-201 et seq., civil penalties collected under the Uniform Weights and Measures Law, § 4-18-301 et seq.; and
(5) Those general revenues as may be provided by law, there to be used for the maintenance, operation, and improvement required by the State Plant Board in carrying out the functions, powers, and duties as set out in § 2-16-201 et seq.
Ark. Code Ann. § 19-6-409 Poultry and Egg Grading Fund.
The Poultry and Egg Grading Fund shall consist of that portion of those special revenues derived from the poultry and egg industry as specified in § 19-6-301(34), there to be used for the maintenance, operation, and improvement required by the poultry and egg grading programs, in carrying out the functions, powers, and duties as set out in § 2-33-101 et seq., or other duties imposed by law upon the Department of Agriculture.
Ark. Code Ann. § 19-6-410 Oil and Gas Commission Fund.
The Oil and Gas Commission Fund shall consist of those special revenues as specified in § 19-6-301(62) and (111)and § 14-1-606, there to be used for:
(1) The maintenance, operation, and improvement required by the Oil and Gas Commission in carrying out the functions, powers, and duties as set out in § 15-72-101 et seq. and other applicable law;
(2) Payment of expenses of the Office of the State Geologist under § 15-71-107(b)(2)(B); or
(3) Other duties imposed by law upon the commission.
Ark. Code Ann. § 19-6-411 State Forestry Fund.
The State Forestry Fund shall consist of those special revenues as specified in § 19-6-301(6) and (18) excluding twenty-five percent (25%) of all other severance taxes as set out in § 19-6-301(18) , fifty percent (50%) of
§ 19-6-301(26) , and such general revenues as may be provided by law, there to be used for the maintenance, operation, and improvement required by the Arkansas Forestry Commission in carrying out the functions, powers, and duties as set out in § 15-31-101 et seq., or other duties imposed by law upon the commission.
Ark. Code Ann. § 19-6-412 Bank Department Fund.
The Bank Department Fund shall consist of those special revenues as set out in § 19-6-301(28) -(30), there to be used for the maintenance, operation, and improvement required by the State Bank Department in carrying out the functions, powers, and duties as set out in §§ 23-46-201 — 23-46-207 , or other duties imposed by law upon the department.
Ark. Code Ann. § 19-6-417 Department of Health Plumbers Licensing Fund.
The Department of Health Plumbers Licensing Fund shall consist of those special revenues as specified in
§ 19-6-301(64) , there to be used for the maintenance, operation, and improvement required by the Plumbing Section of the Environmental Health Services Division of the Department of Health in carrying out the powers, functions, and duties as set out in § 17-38-101 et seq., and for paying the expenses of administering such funds as may be authorized by law.
Ark. Code Ann. § 19-6-418 Office of Hazardous Materials Emergency Management Revolving Fund.
The Office of Hazardous Materials Emergency Management Revolving Fund shall consist of those special revenues as specified in § 19-6-301(115) , there to be used for the operations of the Office of Hazardous Materials Emergency Management and the enforcement of the Arkansas HAZMAT Emergency Management Act, § 12-84-101 et seq.
Ark. Code Ann. § 19-6-419 Soybean Promotion Fund.
The Soybean Promotion Fund shall consist of those special revenues as specified in
§ 19-6-301(12) , there to be used for the maintenance, operation, and improvement as required by the Arkansas Soybean Promotion Board in carrying out the powers, functions, and duties as set out in § 2-20-401 et seq.
Ark. Code Ann. § 19-6-420 Game Protection Fund.
The Game Protection Fund shall consist of those special revenues as specified in § 19-6-301(63), thirty-four percent (34%) of those special revenues as specified in § 19-6-301(20), license plate design-use contribution fees collected under § 27-24-905(b)(2), and any other revenue authorized by law, there to be used for the maintenance, operation, and improvement required by the Arkansas State Game and Fish Commission in carrying out the functions, powers, and duties as set out in Arkansas Constitution, Amendment 35, and other laws enacted by the General Assembly.
Ark. Code Ann. § 19-6-421 Indigent Patient's Fund.
The Indigent Patient's Fund shall consist of those special revenues as specified in § 19-6-301(15) , there to be used to defray the cost of hospitalization and medical services provided to indigent Arkansas patients and for such other purposes as may be authorized or appropriated by law.
Ark. Code Ann. § 19-6-423 Division of Correction Prison Industry Fund.
The Division of Correction Prison Industry Fund shall consist of those special revenues as specified in § 19-6-301(43) , there to be used for the maintenance, operation, and improvement of the
Division of Correction's prison industries activities.
Ark. Code Ann. § 19-6-424 Motor Vehicle Commission Fund.
The Motor Vehicle Commission Fund shall consist of those special revenues as specified in § 19-6-301(99) , there to be used for the operation, maintenance, improvement, and motor vehicle education and training required by the Arkansas Motor Vehicle Commission in exercising the powers, functions, and duties as set out in the Arkansas Motor Vehicle Commission Act, § 23-112-101 et seq.
Ark. Code Ann. § 19-6-425 Public Service Commission Utility Safety Fund.
The Public Service Commission Utility Safety Fund shall consist of those special revenues as specified in
§ 19-6-301(100) , there to be used for the maintenance, operation, and improvement of the Office of Pipeline Safety of the Arkansas Public Service Commission in exercising the powers, functions, and duties as set out in the Arkansas Natural Gas Pipeline Safety Act of 1971, § 23-15-201 et seq.
Ark. Code Ann. § 19-6-426 Arkansas Museum of Natural Resources Fund.
The Arkansas Museum of Natural Resources Fund shall consist of those special revenues as specified in § 19-6-301(61) and (101), there to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources in exercising the powers, functions, and duties as set out in § 13-5-401 et seq., and for paying the expenses of administering such funds by the Department of Parks, Heritage, and Tourism as may be authorized by law.
Ark. Code Ann. § 19-6-427 Manufactured Home Standards Fund.
The Manufactured Home Standards Fund shall consist of those special revenues as specified in
§ 19-6-301(102) , there to be used for the maintenance, operation, and improvement of the Arkansas Manufactured Home Commission in exercising the powers, functions, and duties as set out in the Arkansas Manufactured Homes Standards Act, § 20-25-101 et seq.
Ark. Code Ann. § 19-6-432 Community Correction Revolving Fund.
(a) There is created and established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “Community Correction Revolving Fund”.
(b) The fund shall consist of those special revenues as specified in § 19-6-301(31) and fees and sanctions levied by the courts or authorized by the Board of Corrections for participation in specified programs to be paid by offenders on community correction, there to be used for continuation and expansion of community correction programs as established and approved by the board and as may be provided by law.
Ark. Code Ann. § 19-6-433 Animal Health Equine Infectious Anemia Control Fund.
The Animal Health Equine Infectious Anemia Control Fund shall consist of those special revenues as specified in § 19-6-301(195), there to be used for the purpose of defraying the costs of services performed in the Equine Infectious Anemia Control and Eradication Program as set out in § 2-40-801 et seq.
Ark. Code Ann. § 19-6-434 Hazardous Waste Permit Fund.
The Hazardous Waste Permit Fund shall consist of those special revenues as specified in § 19-6-301(59) and (237) there to be used by the Division of Environmental Quality to ensure the proper administration and enforcement of §§ 8-7-201 — 8-7-226 and the Phase I Environmental Site Assessment Consultant Act, § 8-7-1301 et seq.
Ark. Code Ann. § 19-6-435 Arkansas Nuclear Planning and Response Fund.
The Arkansas Nuclear Planning and Response Fund shall consist of those special revenues as specified in § 19-6-301(60) , there to be used for the operation and maintenance of the Arkansas Nuclear Planning and Response Program, as set out in § 20-21-401 et seq.
Ark. Code Ann. § 19-6-437 Milk Inspection Fees Fund.
The Milk Inspection Fees Fund shall consist of those special revenues as specified in § 19-6-301(73) , there to be used exclusively for the purpose of defraying the cost of maintenance, operation, and improvement of the Grade “A” milk and milk products inspection program, and any other revenues as may be provided by law.
Ark. Code Ann. § 19-6-438 Board of Dispensing Opticians' Fund.
The Board of Dispensing Opticians' Fund shall consist of those special revenues as specified in § 19-6-301(108) , there to be used for the administration, coordination, and enforcement of the Ophthalmic Dispensing Act, § 17-89-101 et seq.
Ark. Code Ann. § 19-6-439 Arkansas State Board of Nursing Fund.
The Arkansas State Board of Nursing Fund shall consist of those special revenues as specified in § 19-6-301(109) , there to be used by the Arkansas State Board of Nursing in exercising the powers, functions, and duties as set out in § 17-87-101 et seq.
Ark. Code Ann. § 19-6-440 Social Work Licensing Fund.
The Social Work Licensing Fund shall consist of those special revenues as specified in § 19-6-301(110) , there to be used by the Arkansas Social Work Licensing Board in exercising the powers, functions, and duties as set out in the Social Work Licensing Act, § 17-103-101 et seq.
Ark. Code Ann. § 19-6-441 Arkansas Beef Council Fund.
The Arkansas Beef Council Fund shall consist of those special revenues as specified in § 19-6-301(113) , there to be used in such manner as the Arkansas Beef Council deems appropriate for Arkansas beef promotion and research and for the operation and maintenance of the council office and payment of expenses of the council members as set out in § 2-35-301 et seq.
Ark. Code Ann. § 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 Continuing Education Fund shall consist of those special revenues as specified in § 19-6-301(119) , there to be used for defraying the expenses of training seminars and other educational projects benefiting county and circuit clerks in this state as set out in §§ 16-20-105 and 16-20-110 and § 26-60-101 et seq.
Ark. Code Ann. § 19-6-443 Arkansas Child Passenger Protection Fund.
The Arkansas Child Passenger Protection Fund shall consist of those special revenues as specified in § 19-6-301(67) and other moneys that may be appropriated, allocated, or donated to the fund, there to be used by the Arkansas Highway Safety Program for the purchase of child passenger safety seats as set out in the Child Passenger Protection Act, § 27-34-101 et seq.
Ark. Code Ann. § 19-6-445 Arkansas Wine Producers Council Fund.
The Arkansas Wine Producers Council Fund shall consist of all funds as may be authorized by law, there to be used for promoting the Arkansas native wine industry, as directed by the Arkansas Wine Producers Council and as set out in § 3-5-701 et seq.
Ark. Code Ann. § 19-6-446 Arkansas Corn and Grain Sorghum Promotion Board Fund.
The Arkansas Corn and Grain Sorghum Promotion Board Fund shall consist of those special revenues as specified in § 19-6-301(196) , there to be used for administration, research, and extension to promote the corn and grain sorghum industry, as set out in § 2-20-801 et seq.
Ark. Code Ann. § 19-6-447 DNA Detection Fund.
The DNA Detection Fund shall consist of those special revenues as specified in § 19-6-301(197) , there to be used for the administration of the State Convicted Offender DNA Data Base Act, § 12-12-1101 et seq.
Ark. Code Ann. § 19-6-448 Animal Health Disease and Pest Control Fund.
The Animal Health Disease and Pest Control Fund shall consist of any funds authorized by law and those special revenues as specified in § 19-6-301(126), there to be used in order to fund or partially fund the bovine disease control and eradication program as provided in § 2-40-206.
Ark. Code Ann. § 19-6-449 Arkansas Wheat Promotion Fund.
The Arkansas Wheat Promotion Fund shall consist of those special revenues as specified in § 19-6-301(127) , there to be used for the operation of the Arkansas Wheat Promotion Board as set out in §§ 2-20-601 — 2-20-609 .
Ark. Code Ann. § 19-6-450 Individual Sewage Disposal Systems Improvement Fund.
The Individual Sewage Disposal Systems Improvement Fund shall consist of that portion of those special revenues as specified in § 19-6-301(58) , there to be used by the Division of Environmental Health Protection of the Department of Health for, and in the manner recommended by, the Individual Sewage Disposal Systems Advisory Committee for implementation of the utilization and application of alternate and experimental individual sewage disposal systems as set out in the Arkansas Sewage Disposal Systems Act, § 14-236-101 et seq.
Ark. Code Ann. § 19-6-451 Arkansas Rice Research and Promotion Fund.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “Arkansas Rice Research and Promotion Fund”.
(b) The fund shall consist of those special revenues as specified in § 19-6-301(35) there to be used for the operation of the Arkansas Rice Research and Promotion Board as set out in the Arkansas Rice Research and Promotion Act of 1999, § 2-20-501 et seq.
(c) The fund shall be used for the operation of the board in carrying out the powers, functions, and duties as may be provided by law and shall consist of those revenues as may be provided by law.
Ark. Code Ann. § 19-6-452 Asbestos Control Fund.
The Asbestos Control Fund shall consist of the special revenues specified in § 19-6-301(130) and any other revenues authorized by law, there to be used to administer and enforce a program for licensing contractors engaged in the removal of friable asbestos materials from facilities by the Division of Environmental Quality under §§ 20-27-1001 — 20-27-1007 .
Ark. Code Ann. § 19-6-453 Boating Safety Account Fund.
The Boating Safety Account Fund shall consist of those special revenues as specified in § 19-6-301(20) there to be distributed in the manner and to the various funds as provided in § 27-101-111 .
Ark. Code Ann. § 19-6-454 Firemen's and Police Officers' Pension and Relief Fund.
The Firemen's and Police Officers' Pension and Relief Fund shall consist of those special revenues as specified in § 19-6-301(27) , there to be used for distribution to the various qualified city, town, or fire protection district police officers' pension and relief funds and firemen's pension funds as set out in § 24-11-301 .
Ark. Code Ann. § 19-6-455 Sex and Child Offenders Registration Fund.
The Sex and Child Offenders Registration Fund shall consist of those special revenues as specified in § 19-6-301(198) , there to be used for the administration of the Sex and Child Offender Registration Act of 1997, § 12-12-901 et seq.
Ark. Code Ann. § 19-6-456 Nursing Home Personnel Training Fund.
The Nursing Home Personnel Training Fund shall consist of those special revenues as specified in § 19-6-301(138) , there to be utilized by the Office of Long-Term Care of the Division of Medical Services of the Department of Human Services for development and implementation of training programs as set out in § 20-10-401 et seq.
Ark. Code Ann. § 19-6-458 Developmental Disabilities Services — Dog Track Special Revenue Fund.
There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “Developmental Disabilities Services — Dog Track Special Revenue Fund” that shall consist of those special revenues as specified in § 19-6-301(16) , there to be used for the sole benefit of community programs of the Division of Developmental Disabilities Services of the Department of Human Services licensed by the division.
Ark. Code Ann. § 19-6-459 Commercial Driver License Fund.
The Commercial Driver License Fund shall consist of those special revenues as specified in:
(1) Section 19-6-301(148), to be used to establish and maintain the Arkansas Commercial Driver License Program and for other related purposes as required by the Secretary of the Department of Finance and Administration in carrying out the functions, powers, and duties of the Revenue Division, as set out in the Arkansas Uniform Commercial Driver License Act, § 27-23-101 et seq.;
(2) Section 19-6-301(255), to be used for system enhancements to the Arkansas Motor Carrier System and for other related purposes as required by the secretary in carrying out the functions, powers, and duties of the division; and
(3) Section 19-6-301(266), (267), and § 19-6-301(269).
Ark. Code Ann. § 19-6-460 Crime Lab Equipment Fund.
The Crime Lab Equipment Fund shall consist of those special revenues as specified in § 19-6-301(30) and other moneys as authorized by law, there to be used only for the purchase of equipment, constructing and equipping regional crime laboratories, and for the personal services and operating expenses of regional crime laboratories as set out in § 12-12-323 .
Ark. Code Ann. § 19-6-462 Private Career Education Fund.
The Private Career Education Fund shall consist of those special revenues as specified in § 19-6-301(24) , there to be used for the maintenance and operations of the Division of Higher Education concerning the State Board of Private Career Education in carrying out the functions, powers, and duties as set out in § 6-51-601 et seq.
Ark. Code Ann. § 19-6-463 Regulated Substance Storage Tank Program Fund.
The Regulated Substance Storage Tank Program Fund shall consist of those special revenues as specified in § 19-6-301(153) federal funds, and any state matching funds as may be provided by the General Assembly, there to be used for the administration of the Regulated Substance Storage Tank program as set out in § 8-7-801 et seq.
Ark. Code Ann. § 19-6-464 Arkansas Catfish Promotion Fund.
The Arkansas Catfish Promotion Fund shall consist of those special revenues as specified in § 19-6-301(151) , there to be used for Arkansas catfish promotion and research and for the operation and maintenance of the Arkansas Catfish Promotion Board office and payment of board member expenses, as set out in § 2-9-112 .
Ark. Code Ann. § 19-6-465 Child Care Fund.
The Child Care Fund shall consist of those special revenues as specified in § 19-6-301(133) and (157) and moneys received from the Department of Human Services, there to be used by the Division of Child Care and Early Childhood Education of the Department of Human Services exclusively to provide grants to child care facilities for enhancement of the facility or for training of personnel in child care facilities and to meet the costs of conducting the statewide criminal records checks required under § 20-78-606 , all as set out in the Child Care Facility Licensing Act, § 20-78-201 et seq.
Ark. Code Ann. § 19-6-466 Animal Health Swine Testing Fund.
The Animal Health Swine Testing Fund shall consist of those special revenues as specified in § 19-6-301(159), there to be used for the Pseudorabies Control and Eradication Program as set out in § 2-40-1201.
Ark. Code Ann. § 19-6-467 Work Force 2000 Development Fund.
The Work Force 2000 Development Fund shall consist of those special revenues as specified in § 19-6-301(163) and all other revenues as may be authorized by law, there to be used exclusively for the authorized educational activities of those entities as set out in § 26-51-205(d)(1)(A) and (B) and as distributed under § 26-51-205(d)(2) .
Ark. Code Ann. § 19-6-468 Fire Protection Premium Tax Fund.
(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 special revenue fund to be known as the “Fire Protection Premium Tax Fund”, which shall consist of those special revenues as specified in § 19-6-301(164), there to be used for fire protection services as set out in § 26-57-614 and § 14-284-401 et seq.
(b)(1) The Insurance Commissioner shall immediately deposit all moneys collected under § 26-57-614 and § 14-284-401 et seq. into the Revenue Holding Fund Account as provided in § 19-5-204. On the last business day of each quarter, the Chief Fiscal Officer of the State shall determine the amount of net special revenues to be transferred to the Fire Protection Premium Tax Fund by the Treasurer of State.
(2) By the last business day of the quarter after July 1, 2023, and by the last business day of each following quarter, the Chief Fiscal Officer of the State shall:
(A) Determine the amount of collections deposited into the Fire Protection Premium Tax Fund during the current quarter and the amount of collections deposited into the Fire Protection Premium Tax Fund during the same quarter of the immediately preceding year; and
(B) Certify the amount by which the collections deposited into the Fire Protection Premium Tax Fund for the current quarter exceed the amount of collections deposited into the Fire Protection Premium Tax Fund during the same quarter of the immediately preceding year;
(C) Transfer fifty percent (50%) of the amount certified under subdivision (b)(2)(B) of this section to the Fire Services Fund.
(3) The Chief Fiscal Officer of the State shall be the disbursing officer for the Fire Protection Premium Tax Fund, and shall distribute the moneys as provided in § 26-57-614 and § 14-284-401 et seq.
(c) The Insurance Commissioner shall disburse any refunds which may be due insurance carriers from the Miscellaneous Revolving Fund after certifying to the Chief Fiscal Officer of the State the amount to be refunded. The Chief Fiscal Officer of the State shall direct that the certified amount be transferred from the Revenue Holding Fund Account to the Miscellaneous Revolving Fund as provided in § 19-5-106(a)(3).
(d) Beginning January 1, 2024, any funds that remain unclaimed in the Fire Protection Premium Tax Fund for over two (2) of the immediately prior calendar years shall be transferred to a cash fund and deposited into the State Treasury as determined by the Chief Fiscal Officer of the State to be used exclusively by the Arkansas Fire Protection Services Board for Fire Protection Services grants.
Ark. Code Ann. § 19-6-469 HVACR Licensing Fund.
The HVACR Licensing Fund shall consist of those special revenues as specified in § 19-6-301(160) , there to be used for the maintenance, operation, and improvement of the Heating, Ventilation, Air Conditioning, and Refrigeration (HVACR) Licensing and Inspection program of the Department of Health as set out in § 17-33-201 et seq.
Ark. Code Ann. § 19-6-473 Elder and Disabled Victims Fund.
The Elder and Disabled Victims Fund shall consist of those special revenues as specified in § 19-6-301(170) , there to be used for the investigation and prosecution of deceptive acts against elder persons and individuals with disabilities and for consumer education initiatives directed toward elder persons and individuals with disabilities, law enforcement officers, the judicial system, social services professionals, and the general public on the provisions of the Arkansas Deceptive Trade Practices Act, § 4-88-101 et seq., and related statutes.
Ark. Code Ann. § 19-6-474 State Police Equipment Fund.
(a) The State Police Equipment Fund shall consist of fifty percent (50%) of those special revenues as specified in § 19-6-301(176) and (235), and thirty-eight percent (38%) of the fees collected under § 12-12-1510(c), there to be used for:
(1) The acquisition, operation, and expansion of an automated fingerprint identification system;
(2) Personal services and operating expenses for conducting criminal background checks for noncriminal justice purposes;
(3) Those purposes as set out in § 12-12-1012(b) and § 12-12-1609; and
(4) Personal services and operating expenses as provided by law.
(b) Moneys remaining in the fund at the end of each fiscal year shall carry forward and be made available for the purposes stated in this section in the next fiscal year.
Ark. Code Ann. § 19-6-475 Securities Department Fund.
The Securities Department Fund shall consist of the first two million five hundred thousand dollars ($2,500,000) of those special revenues as specified in § 19-6-301(173) , (174), (245), and (259) and such other funds as may be provided by law or regulatory action, there to be used for maintenance, operation, support, and improvement of the State Securities Department in carrying out its functions, powers, and duties as set out by law and by rules not inconsistent with law, as set out in § 23-42-211 .
Ark. Code Ann. § 19-6-477 Governor's Commission on People with Disabilities Fund.
The Governor's Commission on People with Disabilities Fund shall consist of those special revenues as specified in § 19-6-301(200) , there to be used for the purpose of funding activities of the Arkansas Governor's Commission on People with Disabilities, as set out in § 27-15-305 .
Ark. Code Ann. § 19-6-479 Economic Development Incentive Fund.
The Economic Development Incentive Fund shall consist of those special revenues as specified in § 19-6-301(181) , there to be used for financial incentive plans to provide businesses with an incentive to locate a new facility or expand an existing facility in Arkansas and for the other purposes as set out in the Arkansas Economic Development Incentive Act of 1993, § 15-4-1601 et seq.
Ark. Code Ann. § 19-6-482 Telecommunications Equipment Fund.
The Telecommunications Equipment Fund shall consist of those special revenues as specified in § 19-6-301(129). The fund shall be used exclusively by Arkansas Rehabilitation Services to fund an equipment distribution program for persons certified as deaf, hard of hearing, deaf and blind, or speech-impaired as otherwise provided in § 20-79-401 et seq.
Ark. Code Ann. § 19-6-484 Conservation Tax Fund.
The Conservation Tax Fund shall consist of those special revenues as specified in § 19-6-301(193) , there to be distributed to the fund accounts as set out below, which are created by this section unless specifically created in other provisions of the Arkansas Code, and under the following procedures:
(1) The Revenue Division shall deposit the funds collected under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., for gross receipts taxes and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., for compensating taxes into the State Treasury, there to be credited to the Revenue Holding Fund Account of the State Apportionment Fund;
(2)(A) On the last day of each month, the Chief Fiscal Officer of the State shall certify to the Treasurer of State the estimated amount of gross receipts and compensating tax collections in the Revenue Holding Fund Account that are a result of the changes by the passage of Arkansas Constitution, Amendment 75.
(B) The Treasurer of State shall then transfer the amount so certified to the Special Revenue Fund Account of the State Apportionment Fund as part of the gross special revenues.
(C) After the deductions as set out in § 19-5-203 have been made, the remaining amount shall be credited to the Conservation Tax Fund.
(D) The remaining gross receipts and compensating tax collections remaining in the Revenue Holding Fund Account shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month in accordance with the provisions of § 19-5-201 et seq.; and
(3) The Treasurer of State shall then make the following transfers from the Conservation Tax Fund to the fund accounts set out below at the end of each month:
(A) Forty-five percent (45%) to the Game Protection Fund to be used exclusively by the Arkansas State Game and Fish Commission as appropriated by the General Assembly;
(B) Forty-five percent (45%) to the Department of Parks, Heritage, and Tourism Fund Account to be used by the Department of Parks, Heritage, and Tourism for state park purposes as appropriated by the General Assembly;
(C) Nine percent (9%) to the Arkansas Division of Heritage Special Fund Account to be used exclusively by the Division of Arkansas Heritage as appropriated by the General Assembly; and
(D)(i) One percent (1%) to the Keep Arkansas Beautiful Fund Account to be used exclusively by the Keep Arkansas Beautiful Commission as appropriated by the General Assembly.
(ii) The Keep Arkansas Beautiful Fund Account also shall consist of the special revenues as specified in § 19-6-301(203).
Ark. Code Ann. § 19-6-485 Health Department Technology Fund.
(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 special revenue fund to be known as the “Health Department Technology Fund”.
(b) The fund shall consist of:
(1) Three dollars ($3.00) of the five-dollar fee levied by § 20-7-123(b)(1)(F);
(2) The four-dollar fee levied by § 20-7-123(b)(1)(G)(i);
(3) The one-dollar fee levied by § 20-7-123(b)(1)(G)(ii); and
(4) Three dollars ($3.00) of the five-dollar fee levied by § 20-7-123(b)(1)(H)(i)(a) .
(c) The fund shall be used exclusively by the Department of Health for the purchase of computer hardware and software, the conversion cost of scanning data into its computer system, and related activities.
Ark. Code Ann. § 19-6-486 Catastrophic Reserve Fund.
(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 special revenue fund to be known as the “ Catastrophic Reserve Fund”.
(b) The Catastrophic Reserve Fund shall consist of such funds as may be provided by the General Assembly.
(c) The Catastrophic Reserve Fund shall be used to distribute moneys to one (1) or more funds or fund accounts in the Revenue Stabilization Law, § 19-5-101 et seq.
(d)(1) After determining the estimated amount of general revenue that will be available for allocation to the state agencies under the Revenue Stabilization Law, § 19-5-101 et seq., and after making the determination required by § 19-5-1227(c) and prior to making any transfers deemed necessary by the Chief Fiscal Officer of the State in § 19-5-1227(d), the Chief Fiscal Officer of the State may transfer funds from the Catastrophic Reserve Fund in the event a revenue shortfall exists to meet the state's financial obligation to provide an adequate educational system for the state and to provide for the effective operation of state government. In the event the Chief Fiscal Officer of the State determines that a revenue shortfall exists as defined as a circumstance when the official forecast of gross general revenue certified by the Chief Fiscal Officer of the State is projected to increase less than three percent (3%) over and above the gross general revenue collections of the previous fiscal year due to changes in economic conditions, the Chief Fiscal Officer of the State may then transfer funds from the Catastrophic Reserve Fund, as approved by a ⅔ vote of at least two-thirds ( ) of the members of the Legislative Council or ⅔ at least two-thirds ( ) of the members of the Joint Budget Committee, to various funds and fund accounts, as deemed necessary, in the Revenue Stabilization Law, § 19-5-101 et seq., for the purpose of meeting unanticipated shortfalls in state general revenue.
(2) Or the Chief Fiscal Officer of the State may transfer funds from the Catastrophic Reserve Fund to the Economic Development Superprojects Project Fund for projects authorized under Arkansas Constitution, Amendment 82, as approved by the Governor and at least two- ⅔ thirds ( ) of the members of the Legislative Council or at least two-thirds ⅔ ( ) of the members of the Joint Budget Committee.
(3)(A) The Chief Fiscal Officer of the State may make a one-time transfer of up to fifty million dollars ($50,000,000) from the Long Term Reserve Fund or its successor fund or fund accounts to the General Revenue Allotment Reserve Fund before March 31, 2022.
(B) A transfer under subdivision (d)(3)(A) of this section is not subject to the procedures established in subsection (e) of this section.
(3)(A) The Chief Fiscal Officer of the State may make a one-time transfer of up to fifty million dollars ($50,000,000) from the Long Term Reserve Fund or its successor fund or fund accounts to the General Revenue Allotment Reserve Fund before March 31, 2022.
(B) A transfer under subdivision (d)(3)(A) of this section is not subject to the procedures established in subsection (e) of this section.
(e)(1) Upon recommendation by the Chief Fiscal Officer of the State, the Governor may determine that circumstances exist that meet the requirements for the utilization of the Catastrophic Reserve Fund as set out in this section, and the procedures under this section shall apply.
(2) When the Governor determines there is a need requiring transfer from the Catastrophic Reserve Fund, he or she shall instruct the Chief Fiscal Officer of the State to prepare and submit written documentation to the Legislative Council or the Joint Budget Committee. Such documentation shall include:
(A) Sufficient financial data that will enable the verification of the existence of an emergency and the amount necessary to address the need for funds from the Catastrophic Reserve Fund;
(B) A proposed distribution of moneys from the Catastrophic Reserve Fund to one (1) or more funds or fund accounts in the Revenue Stabilization Law, § 19-5-101 et seq., or to the Economic Development Superprojects Project Fund, or both; and
(C) A statement certifying that no other funds are available that could be transferred in lieu of the funds in the Catastrophic Reserve Fund.
(3) Documentation under subdivision (e)(2) of this section shall be submitted to the Legislative Council or Joint Budget Committee for approval before the implementation of the proposed distribution.
(4)(A) The Chief Fiscal Officer of the State, after having ⅔ sought and received prior approval of at least two-thirds ( ) of the members ⅔ of the Legislative Council or at least two-thirds ( ) of the members of the Joint Budget Committee, shall cause the required transfers to be made on his or her books and on the books of the Treasurer of State and the Auditor of State from the Catastrophic Reserve Fund to the appropriate funds and fund accounts in the Revenue Stabilization Law, § 19-5-101 et seq., or to the Economic Development Superprojects Project Fund, or both.
(B) In no event shall the amounts transferred in any fiscal year to the funds and fund accounts in the Revenue Stabilization Law, § 19-5-101 et seq., by this section cause the general revenues to exceed the maximum allocations authorized in the Revenue Stabilization Law, § 19-5-101 et seq.
(f) Determining the maximum amount of appropriation and general revenue funding for a state agency each fiscal year is the prerogative of the General Assembly. This is usually accomplished by delineating such maximums in the appropriation acts for a state agency and the general revenue allocations authorized for each fund and fund account by amendment to the Revenue Stabilization Law, § 19-5-101 et seq. Further, the General Assembly has determined that creating the Catastrophic Reserve Fund and establishing the procedures for the transfer of funds to various funds and fund accounts in the Revenue Stabilization Law, § 19-5-101 et seq., or to the Economic Development Superprojects Project Fund, or both, provides for the efficient and effective operation of state government if a revenue shortfall is determined to exist. Therefore, it is both necessary and appropriate that the General Assembly maintain oversight by requiring prior approval of the Legislative Council or Joint Budget Committee as provided by this section. The requirement of approval by the Legislative Council or Joint Budget Committee is not a severable part of this section. If the requirement of approval by the Legislative Council or Joint Budget Committee is ruled unconstitutional by a court of competent jurisdiction, this entire section is void.
Ark. Code Ann. § 19-6-488 One Percent to Prevent Fund.
(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 special revenue fund to be known as the “One Percent to Prevent Fund”.
(b)(1) The fund shall consist of any other revenues as may be authorized by law.
(2) The fund also shall consist of any federal funds or private foundation grants.
(c) The fund shall be exclusively used by the Department of Human Services to prevent the children of prisoners from becoming future prisoners.
Ark. Code Ann. § 19-6-489 Specialty Court Program Fund.
(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 special revenue fund to be known as the “Specialty Court Program Fund”.
(b) The fund shall consist of the specialty court program user fees under § 16-10-701 and any other moneys provided by law.
(c) The fund shall be used exclusively for:
(1) Treatment services provided by the Department of Community Correction as defined by and distributed under § 16-98-305(1)(E);
(2) Treatment services provided by the Department of Human Services as defined by and distributed under § 16-98-305(2)(C);
(3) The cost of the evaluation of specialty court programs by the Specialty Court Program Advisory Committee as required under § 16-10-139; and
(4) Drug and mental health crisis intervention centers.
Ark. Code Ann. § 19-6-490 Marine Sanitation Fund.
(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 special revenue fund to be known as the “Marine Sanitation Fund”.
(b)(1) The Marine Sanitation Fund shall consist of those special revenues as specified in § 19-6-301(178) and twenty-four percent (24%) of those special revenues as specified in § 19-6-301(20).
(2) The Marine Sanitation Fund also shall consist of any unexpended balances of fees and fines for the use of the Marine Sanitation Program remaining in the Public Health Fund on June 30, 2003.
(3) The Marine Sanitation Fund also shall consist of any other revenues as may be authorized by law.
(c) The Marine Sanitation Fund shall be used by the Department of Health for the purposes set out in § 27-101-401 et seq.
Ark. Code Ann. § 19-6-491 Domestic Peace Fund.
(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 special revenue fund to be known as the “Domestic Peace Fund”.
(b)(1) The moneys collected under § 16-20-407, as designated under § 16-20-407(b)(2), and § 16-10-305(g) shall be deposited into the State Treasury to the credit of the fund as special revenue.
(2) The fund also shall consist of:
(A) That portion of special revenues specified in § 19-6-301(172)(B);
(B) Moneys obtained from private grants or other sources that are designated to be credited to the fund;
(C) Moneys collected under § 17-19-301(d)(1)(F)(ii); and
(D) Other revenues as may be authorized by law.
(c) The fund shall be used by the Arkansas Child Abuse/Rape/Domestic Violence Commission as provided under the Arkansas Domestic Peace Act, § 9-4-101 et seq.
Ark. Code Ann. § 19-6-493 Public School Facilities Fund.
(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 special revenue fund to be known as the “Public School Facilities Fund”.
(b)(1) All moneys collected under Acts 2003 (2nd Ex. Sess.), No. 70, shall be deposited as follows:
(A) If designated in § 19-6-201 as general revenues, the moneys shall be deposited into the State Treasury to the credit of the fund as special revenues; and
(B) If designated in § 19-6-301 as special revenues, the moneys shall be deposited into the State Treasury as special revenues to be distributed as provided by law.
(2) The distribution of municipal and county taxes collected under the tax amnesty program created by Acts 2003 (2nd Ex. Sess.), No. 70, is not affected by this section.
(3) The fund also shall consist of any other revenues as may be authorized by law.
(c) The fund shall be used for improvements, construction, or repair of public school facilities.
Ark. Code Ann. § 19-6-497 Shared Benefit Payment Fund.
The Shared Benefit Payment Fund shall consist of those special revenues as specified in § 19-6-301(212) and any other revenues authorized by law, there to be used by the state agencies to pay vendors for contracts entered into, as set out in § 19-11-1101 .
Ark. Code Ann. § 19-6-498 Investor Education Fund.
The Investor Education Fund shall consist of those special revenues as specified in § 19-6-301(213) and an initial transfer of one hundred thousand dollars ($100,000) from the Securities Department Fund, there to be used to inform and educate the public regarding investments in securities and to pay for costs and expenses associated with conducting a stock market game for educational purposes in the state's public school system, as set out in § 23-42-213 .
Ark. Code Ann. § 19-6-499 Fallen Firefighters' Memorial Fund.
(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 special revenue fund to be known as the “Fallen Firefighters' Memorial Fund”.
(b)(1) All moneys collected under § 27-24-1303(c)(2)(C) shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues as may be authorized by law.
(c)(1) The moneys deposited into the fund shall be used by the Secretary of State to satisfy the fee requirements for placement, improvements to, or replacement of the monument or memorial area under § 19-5-1125(c).
(2) All maintenance and costs shall be approved by the Arkansas Fallen Firefighters' Memorial Board and the Capitol Arts and Grounds Commission.
Ark. Code Ann. § 19-6-501 Trust fund income.
Trust fund income shall consist of any amounts deposited into the State Treasury, with the exception of the proceeds of the sale or redemption of securities. The amounts shall be deposited to the credit of any of the trust funds which are dedicated by law for specific purposes, the sources of which are not derived from general or special revenues. Trust fund income shall include ad valorem taxes collected by the state for the sole benefit of local governmental units.
Ark. Code Ann. § 19-6-601 Federal grants, aids, and reimbursements.
Federal grants, aids, and reimbursements shall consist of all funds granted to this state or any of its agencies under acts of the United States Congress or by any agency of the federal government. Such funds so received shall be considered as revenue of the fiscal year in which they are received. However, those moneys received during the month of July may be classified as revenues of the preceding fiscal year on the books of the Chief Fiscal Officer of the State upon investigation and subsequent determination by the Chief Fiscal Officer of the State that failure to do such would cause undue harm to the state or any of its agencies.
Ark. Code Ann. § 19-6-701 Nonrevenue receipts.
(a) Nonrevenue receipts shall consist of:
(1) The repayment of the principal amount of loans;
(2) The proceeds of the sale and redemption of securities, including premiums received thereon;
(3) The transfer of funds, by warrants, between funds or fund accounts on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State;
(4) Federal reimbursement received by state agencies on account of eligible expenditures for specific programs and deposited into funds or fund accounts in the State Treasury classified other than federal;
(5) Refunds to the state or state agencies, departments, or institutions; and
(6) Funds collected from drug manufacturers as rebates according to promulgated regulations of Title XIX of the Social Security Act, as amended, and deposited into the Arkansas Medicaid Rebate Program Revolving Fund. These funds shall be transferrable to the Department of Human Services Medicaid Paying Accounts Account for disbursement in the Arkansas Medicaid Program.
(b) Refunds to expenditures shall consist of:
(1) Proceeds received from insurance policies for casualty losses by state agencies, departments, or institutions;
(2) Proceeds received from vendors on account of overpayment of obligations remitted by state agencies, departments, or institutions;
(3) Refunds to state agencies for cash advances or over allocations made to other state and local agencies for subgrants;
(4) Refunds to state agencies for the erroneous payment or overpayment of salaries to state employees;
(5) Proceeds derived from the maturity or redemption of investments;
(6) Reimbursements to institutions of higher education for cash fund expenditures for salaries that are properly chargeable to funds in the State Treasury;
(7) Deposits by the counties in the State Aid Road Fund and in the County Supplement Fund Account in the State Treasury for matching funds available in the state aid road construction program;
(8) Reimbursements to state agencies for cost-sharing purposes;
(9) Federal reimbursements of expenses paid in advance by the state on behalf of the federal government; and
(10) Reimbursements by vendors or their agents for warranties, product rebates, and service adjustments.
(c) The first eighteen million dollars ($18,000,000) received each fiscal year by the State of Arkansas under the State and Local Fiscal Assistance Act of 1972, 31 U.S.C. § 6701, commonly referred to as the “Revenue Sharing Act”, shall be transferred by the Treasurer of State to the Federal Revenue Sharing State Highway Trust Fund Account in the State Highway and Transportation Department Fund.
(d) Income derived from the sale of miscellaneous and junk inventories whose ownership is questionable or where excessive administrative accounting is required shall be deposited into the State Treasury as a nonrevenue receipt, there to be credited to the Miscellaneous Agencies Fund Account.
Ark. Code Ann. § 19-6-803 Public Legal Aid Fund.
(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 special revenue fund to be known as the “Public Legal Aid Fund”.
(b) The fund shall consist of such revenues as may be authorized by law.
(c) The fund shall be used for providing financial support for public legal aid organizations and distributed to Legal Aid of Arkansas .
Ark. Code Ann. § 19-6-804 Spyware Monitoring Fund.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the “Spyware Monitoring Fund”.
(b) The fund shall consist of those special revenues as specified in § 19-6-301(228) and any other revenues as may be authorized by law;
(c) The fund is to be used by the Attorney General to offset his or her salary and administrative expenses directly related to the enforcement of the Consumer Protection Against Computer Spyware Act, § 4-111-101 et seq., and administration of the website required by the Consumer Protection Against Computer Spyware Act, § 4-111-101 et seq.
Ark. Code Ann. § 19-6-806 Abandoned and Orphan Well Plugging Fund.
The Abandoned and Orphan Well Plugging Fund shall consist of those special revenues as specified in § 19-6-301(230) , proceeds from the transfer of a well, well-site equipment, or hydrocarbons from the well as established by § 15-72-217(b)(2) , grants, gifts, and any other revenues as may be authorized by law, there to be used by the Oil and Gas Commission to provide security in the event an oil and/or gas well operator fails to perform plugging responsibilities under § 15-72-217 or fails to correct well conditions that create an imminent danger to the health or safety of the public, or threaten significant environmental harm or damage to property.
Ark. Code Ann. § 19-6-807 In God We Trust License Plate Fund.
The In God We Trust License Plate Fund shall consist of those special revenues as specified in § 19-6-301(223) and any other revenues as may be authorized by law, there to be used by the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services to provide quarterly cash grants to each senior citizen center in a similar method as is used in the state's current system for distributing United States Department of Agriculture money to the senior citizen centers to purchase raw food, and for purchasing food for use in a home-delivered meal program, as set out in § 27-15-4904 .
Ark. Code Ann. § 19-6-808 Arkansas Research Infrastructure Fund.
(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 special revenue fund to be known as the “Arkansas Research Infrastructure Fund”.
(b) The fund shall consist of:
(1) All moneys appropriated to the fund by the General Assembly; and
(2) Any gifts, contributions, grants, or bequests received from federal, private, or other sources.
(c) The fund shall be used by the Division of Science and Technology of the Arkansas Economic Development Commission for the purposes delineated under the Arkansas Research Alliance Act, § 15-3-301 et seq.
Ark. Code Ann. § 19-6-809 Arkansas Alternative Fuels Development Fund.
(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 special revenue fund to be known as the “Arkansas Alternative Fuels Development Fund”.
(b)(1) All moneys appropriated for the fund shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues as may be authorized by law.
(c) The fund shall be used by the Department of Agriculture to provide grants to support alternative fuels producers, feedstock processors, and alternative fuels distributors in Arkansas as provided under the Arkansas Alternative Fuels Development Act, § 15-13-101 et seq., or as otherwise provided by law.
Ark. Code Ann. § 19-6-811 Wildlife Recreation Facilities Fund.
(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 special revenue fund to be known as the “Wildlife Recreation Facilities Fund” administered by the Rural Services Division of the Arkansas Economic Development Commission.
(b) The fund shall consist of:
(1) Those special revenues and any other revenues authorized by law;
(2) Any moneys appropriated to it by the General Assembly; and
(3) Any gifts, contributions, grants, or bequests received from federal, private, or other sources.
(c) The fund shall be used by the division to develop criteria to establish and fund the development and maintenance of wildlife recreation facilities.
Ark. Code Ann. § 19-6-812 Cigarette Fire Safety Standard Fund.
(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 special revenue fund to be known as the “Cigarette Fire Safety Standard Fund”.
(b) The fund shall consist of:
(1) All certification fees paid under § 20-27-2105;
(2) All moneys recovered as civil penalties under § 20-27-2107; and
(3) Any other revenues as may be authorized by law.
(c) The fund shall be used by the Director of Arkansas Tobacco Control to support fire safety and prevention programs.
Ark. Code Ann. § 19-6-813 Military Funeral Honors Fund.
(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 special revenue fund to be known as the “Military Funeral Honors Fund”.
(b)(1) All moneys collected under § 27-24-209(d)(7) shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues authorized by law.
(c) The fund shall be used by the Department of Veterans Affairs to assist with the cost of providing military funeral honors at veterans' funerals.
Ark. Code Ann. § 19-6-814 Digital Product and Motion Picture Office Fund.
(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 special revenue fund to be known as the “Digital Product and Motion Picture Office Fund”.
(b) The fund shall consist of revenues as authorized by law.
(c) The fund shall be used for providing additional funds for duties and functions of the Motion Picture Office [abolished] of the Arkansas Economic Development Commission.
(d)(1) The fund shall be administered in accordance with rules promulgated by the Department of Finance and Administration.
(2) The department shall consult with the Motion Picture Office [abolished] of the Arkansas Economic Development Commission.
Ark. Code Ann. § 19-6-816 Arkansas Retirement Community Program Fund Account.
The Arkansas Retirement Community Program Fund Account shall consist of those special revenues as specified in § 19-6-301(243) , and any other revenues as may be authorized by law, there to be used by the Arkansas Institute for Economic Advancement of the University of Arkansas at Little Rock for payment of administrative and personnel costs and other costs of the Arkansas Association of Development Organizations associated with administering the Arkansas Retirement Community Program, as set out in the Arkansas Retirement Community Program Act, § 15-14-101 et seq.
Ark. Code Ann. § 19-6-817 State Drug Crime Enforcement and Prosecution Grant Fund.
(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 special revenue fund to be known as the “State Drug Crime Enforcement and Prosecution Grant Fund”.
(b) The fund shall consist of:
(1) Revenues generated under § 12-17-106; and
(2) Any moneys authorized by the General Assembly.
(c) The fund shall be used by the Department of Finance and Administration for the purpose of funding state grant awards for multi-jurisdictional drug crime task forces to investigate and prosecute drug crimes within the State of Arkansas, as set out in § 12-17-101 et seq.
Ark. Code Ann. § 19-6-818 Wildlife Observation Trail Fund.
(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 special revenue fund to be known as the “Wildlife Observation Trail Fund” administered by the Department of Parks, Heritage, and Tourism.
(b) The fund shall consist of:
(1) Those special revenues and any other revenues as may be authorized by law;
(2) Any moneys appropriated to the fund by the General Assembly; and
(3) Any gifts, contributions, grants, or bequests received from federal, private, or other sources.
(c) The fund shall be used by the department to develop criteria to establish and fund the development and maintenance of wildlife observation trails.
Ark. Code Ann. § 19-6-819 Arkansas Video Service Fund.
(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 special revenue fund to be known as the “Arkansas Video Service Fund”.
(b)(1) All moneys collected under § 23-19-204 shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues as may be authorized by law.
(c) The fund shall be used by the Secretary of State to review and issue certificates of franchise authority.
(d) The fund may be used by the Secretary of State to issue refunds and reimbursements of fees collected in regard to the purpose of the fund.
Ark. Code Ann. § 19-6-820 Arkansas Court Appointed Special Advocates Program Fund.
(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 special revenue fund to be known as the “Arkansas Court Appointed Special Advocates Program Fund”.
(b) The fund shall consist of such revenues as may be authorized by law.
(c) The fund shall be used for providing program support for local offices of the Arkansas Court Appointed Special Advocates program.
Ark. Code Ann. § 19-6-821 County Coroners Continuing Education Fund.
(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 special revenue fund to be known as the “County Coroners Continuing Education Fund”.
(b)(1) The fund shall consist of those special revenues as specified in § 19-6-301(246).
(2) The fund also shall consist of any other revenues as may be authorized by law.
(c) The fund shall be used for defraying the expenses of training seminars and other educational projects benefiting county coroners in this state as set out in §§ 14-15-308, 16-20-105, 16-20-110, and § 26-60-101 et seq.
Ark. Code Ann. § 19-6-822 Fallen Law Enforcement Officers' Beneficiary Fund.
(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 special revenue fund to be known as the “Fallen Law Enforcement Officers' Beneficiary Fund”.
(b) The fund shall consist of such revenues as may be authorized by law.
(c) The fund shall be used by the Arkansas Commission on Law Enforcement Standards and Training to provide such support and assistance to beneficiaries of fallen law enforcement officers as determined to be appropriate by the commission.
Ark. Code Ann. § 19-6-823 Alcoholic Beverage Control Fund.
(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 special revenue fund to be known as the “Alcoholic Beverage Control Fund”.
(b)(1) The registration fee of fifteen dollars ($15.00) for each brand label and brand label size collected under § 3-2-403 shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues as may be authorized by law.
(c) The Alcoholic Beverage Control Division shall use the fund to:
(1) Educate alcoholic beverage servers and law enforcement personnel regarding state law and the division's rules;
(2) Promote alcohol safety awareness; and
(3) Enforce state law and the division's rules regarding underage drinking.
Ark. Code Ann. § 19-6-824 Commercial Truck Safety and Education Fund.
(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 special revenue fund to be known as the “Commercial Truck Safety and Education Fund”.
(b)(1) Beginning October 1, 2013, the first two million dollars ($2,000,000) of the fee charged under § 27-14-601(a)(3)(G)(ii) for the fiscal year ending June 30, 2014, shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) Beginning July 1, 2014, the first two million dollars ($2,000,000) per fiscal year of the fee charged under § 27-14-601(a)(3)(G)(ii) shall be deposited into the State Treasury to the credit of the fund as special revenues.
(3) The fund also shall consist of any other revenues as may be authorized by law.
(c) The fund shall be used by the Arkansas Department of Transportation to improve the safety of the commercial truck industry through cooperative public-private programs that focus on increased enforcement, regulatory compliance, industry training, and educational programs to ensure the safe movement of goods on state highways.
Ark. Code Ann. § 19-6-825 Arkansas Sheriffs' Association Education Fund.
(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 special revenue fund to be known as the “Arkansas Sheriffs' Association Education Fund”.
(b) The fund shall be used by the Arkansas Sheriffs' Association exclusively for the performance of its duties as the official agency of the sheriffs of this state, including without limitation:
(1) Receiving and using funds for a continuing study of ways to improve the administration of sheriffs' offices; and
(2) Developing and improving education programs designed for sheriffs' offices in Arkansas.
Ark. Code Ann. § 19-6-826 Bail Bond Recovery Fund.
(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 special revenue fund to be known as the “Bail Bond Recovery Fund”.
(b)(1) All moneys collected under § 17-19-301(g) shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues authorized by law.
(c) The fund shall be used exclusively for the recovery of forfeited professional bonds.
(d) The Professional Bail Bond Company and Professional Bail Bondsman Licensing Board shall promulgate rules concerning the disbursements of the fund.
(e)(1) The board shall promulgate rules to suspend, revoke, or take disciplinary action for noncompliance in failure to remit or pay fees under this section or for failure to report under this section.
(2) The Department of Finance and Administration may pursue any appropriate legal remedy for the collection of and remittance of the delinquent fees and penalties owed under this section against any entity that has a duty to collect or remit these fees.
Ark. Code Ann. § 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 of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Interpreters between Hearing Individuals and Individuals who are Deaf, Deafblind, Hard of Hearing, or Oral Deaf Fund”.
(b)(1) All moneys collected under § 20-14-801 et seq. shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues authorized by law.
(c) The fund shall be used by the Department of Health to pay costs related to the Advisory Board for Interpreters between Hearing Individuals and Individuals who are Deaf, Deafblind, Hard of Hearing, or Oral Deaf and the licensure of licensed qualified interpreters under § 20-14-801 et seq.
Ark. Code Ann. § 19-6-828 State Aid Street Fund.
(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 special revenue fund to be known as the “State Aid Street Fund”.
(b) The fund shall consist of one cent (1¢) per gallon tax from revenue distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., from the proceeds derived from existing motor fuel taxes and distillate fuel taxes.
(c) The fund shall be used for construction, reconstruction, and improvements of the state aid street system under the State Aid Streets Law, § 27-72-401 et seq.
(d)(1) All revenues deposited into the fund shall be apportioned to the municipalities as prescribed in § 27-72-413 for the distribution on the state aid street system among the various municipalities.
(2) The apportioned funds shall remain for a period of two (2) years from the date they are apportioned.
(3) Any unused funds shall be returned to the fund for redistribution in accordance with § 27-72-413.
(4)(A) For a municipality to receive these funds, the municipality shall be matched in the ratio of ninety percent (90%) of moneys from the fund to not less than ten percent (10%) municipal matching funds for all municipalities with a population in excess of twenty-five thousand (25,000) residents.
(B) For all other municipalities, the state aid street system shall be funded at one hundred percent (100%), and all municipalities receiving moneys from the fund shall comply with the State Aid Streets Law, § 27-72-401 et seq.
Ark. Code Ann. § 19-6-829 Road and Bridge Repair, Maintenance, and Grants Fund.
(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 special revenue fund to be known as the “Road and Bridge Repair, Maintenance, and Grants Fund”.
(b) The fund shall consist of:
(1) Moneys collected under § 26-58-124, as designated under § 26-58-124(c)(2); and
(2) Any other revenues authorized by law.
(c) The fund shall be used for the maintenance, operation, and improvement required by the Arkansas Department of Transportation in carrying out the functions, powers, and duties stated in Arkansas Constitution, Amendment 42, §§ 27-65-102 — 27-65-107, 27-65-110, 27-65-122, and 27-65-124, and the other laws of this state prescribing the powers and duties of the department and the State Highway Commission.
Ark. Code Ann. § 19-6-832 Arkansas Highway Transfer Fund.
(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 special revenue fund to be known as the “Arkansas Highway Transfer Fund”.
(b) The Arkansas Highway Transfer Fund shall be used to provide additional funding to the Arkansas Department of Transportation for use in constructing and maintaining the highways of this state.
(c) In the event revenues to the department are insufficient to fully address the highway construction and maintenance needs of the state, the department may provide a written document to the Governor outlining the reasons that additional funding is needed and requesting that the Governor provide a recommendation to the Legislative Council or the Joint Budget Committee for review and approval of the transfer of funds in the Arkansas Highway Transfer Fund to the State Highway and Transportation Department Fund.
(d) Upon review and approval of the Legislative Council or the Joint Budget Committee, the Chief Fiscal Officer of the State may transfer funds from the Arkansas Highway Transfer Fund to the State Highway and Transportation Department Fund as deemed necessary to provide additional funding to address the highway construction and maintenance needs of the state.
(e) The requirement of approval by the Legislative Council or Joint Budget Committee is not a severable part of this section. If the requirement of approval by the Legislative Council or Joint Budget Committee is ruled unconstitutional by a court of competent jurisdiction, this entire section is void.
Ark. Code Ann. § 19-6-833 Arkansas Division of Heritage Special Fund Account.
(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 special revenue fund to be known as the “Arkansas Division of Heritage Special Fund Account”.
(b) The fund shall consist of:
(1) That portion of moneys collected from the excise tax of one-eighth of one percent (1/8 of 1%) levied by Arkansas Constitution, Amendment 75, as set out in § 19-6-484(3)(C); and
(2) Any other funds authorized or provided by law.
(c) The fund shall be used exclusively by the Division of Arkansas Heritage as appropriated by the General Assembly.
Ark. Code Ann. § 19-6-834 Department of Parks, Heritage, and Tourism Fund Account.
(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 special revenue fund to be known as the “Department of Parks, Heritage, and Tourism Fund Account”.
(b) The fund shall consist of:
(1) That portion of moneys collected from the excise tax of one-eighth of one percent (1/8 of 1%) levied by Arkansas Constitution, Amendment 75, as set out in § 19-6-484(3)(B); and
(2) Any other funds authorized or provided by law.
(c) The fund shall be used by the Department of Parks, Heritage, and Tourism for state park purposes as appropriated by the General Assembly.
Ark. Code Ann. § 19-6-835 Arkansas Industrial Hemp Program Fund.
(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Arkansas Industrial Hemp Program Fund”.
(b) The fund shall consist of:
(1) Fees collected under the Arkansas Industrial Hemp Production Act, § 2-15-501 et seq.;
(2) Gifts, grants, and other funds both public and private; and
(3) Other revenues as may be authorized by law.
(c) Any unallocated or unencumbered balances in the fund shall be invested in the fund, and any interest or other income earned from the investments, along with the unallotted or unencumbered balances in the fund, shall not lapse but shall be carried forward for purposes of the fund and made available solely for the purposes and benefits of the industrial hemp production program under the Arkansas Industrial Hemp Production Act, § 2-15-501 et seq.
Ark. Code Ann. § 19-6-836 Arkansas Medical Marijuana Implementation and Operations Fund.
(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 special revenue fund to be known as the “Arkansas Medical Marijuana Implementation and Operations Fund”.
(b) The fund shall consist of:
(1) Moneys obtained pursuant to § 17 of the Arkansas Medical Marijuana Amendment of 2016, Arkansas Constitution, Amendment 98, from taxation of medical marijuana; and
(2) Any other revenues as may be authorized by law.
(c) The fund shall be used to pay expenses of state agencies incurred due to the passage of the Arkansas Medical Marijuana Amendment of 2016, Arkansas Constitution, Amendment 98, and for transfers of the distributions as set out by the Arkansas Medical Marijuana Amendment of 2016, Arkansas Constitution, Amendment 98.
Ark. Code Ann. § 19-6-837 Medical Marijuana Commission Fund.
(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 special revenue fund to be known as the “Medical Marijuana Commission Fund”.
(b) The fund shall consist of:
(1) Funds distributed under § 17(b) of the Arkansas Medical Marijuana Amendment of 2016, Arkansas Constitution, Amendment 98; and
(2) Other revenues and funds authorized by law.
(c) The Medical Marijuana Commission shall use the fund for the administration of the commission and other purposes under the Arkansas Medical Marijuana Amendment of 2016, Arkansas Constitution, Amendment 98.
Ark. Code Ann. § 19-6-838 Domestic Violence Shelter Fund.
(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 special revenue fund to be known as the “Domestic Violence Shelter Fund”.
(b) The fund shall be used to provide funding for statewide grants awarded to a statewide domestic violence entity under the Arkansas Domestic Violence Shelter Act, § 9-6-101 et seq.
(c) The fund shall consist of:
(1) The special revenues collected under § 9-15-202(d) and § 16-10-305(h);
(2) Moneys obtained from private grants or other sources that are designated to be credited to the fund; and
(3) Any other revenues authorized by law.
Ark. Code Ann. § 19-6-839 Arkansas Wine Grants Fund.
(a)(1) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Arkansas Wine Grants Fund”.
(2) The Arkansas Wine Grants Fund shall consist of fees collected from grocery store wine permits under § 3-5-1802 and shall be administered by the Department of Finance and Administration.
(b) Fifty percent (50%) of fees that are deposited into the Arkansas Wine Grants Fund under § 3-5-1802 shall be transferred to the Arkansas Agricultural Marketing Grants Fund to be used to make payments of grants under the grant program in § 3-5-901 et seq.
(c) Fifty percent (50%) of fees that are deposited into the Arkansas Wine Grants Fund under § 3-5-1802 shall be transferred to the Tourism Development Trust Fund for the purpose of land acquisition, construction, lease, equipment acquisition, improvements, renovation, major maintenance, personal services, maintenance, operating and staffing a wine tourism facility and office space for the Arkansas Wine Producers Council within the tourism facility in Franklin County, Arkansas.
(d) Any unused or undesignated fees at the end of the fiscal year shall be transferred to the Tourism Development Trust Fund.
Ark. Code Ann. § 19-6-840 Law Enforcement Training Fund.
(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 special revenue fund to be known as the “Law Enforcement Training Fund”.
(b) The fund shall consist of such revenues as may be collected under § 12-41-505 or as otherwise authorized by law.
(c) The fund shall be used by the Arkansas Commission on Law Enforcement Standards and Training to establish and conduct training for law enforcement officers, personnel, jailers, 911 operators, or other persons determined by the commission to qualify for the training.
Ark. Code Ann. § 19-6-841 Feral Hog Eradication Fund.
(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 special revenue fund to be known as the “Feral Hog Eradication Fund”.
(b) The fund shall consist of:
(1) Fines collected under § 2-38-504; and
(2) Any other revenues as may be authorized by law.
(c) The fund shall be used by the Department of Agriculture for expenses associated with the eradication efforts to eliminate feral hogs.
Ark. Code Ann. § 19-6-842 Arkansas Cyber Initiative Fund.
(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 special revenue fund to be known as the “Arkansas Cyber Initiative Fund”.
(b) The fund shall consist of:
(1) All moneys appropriated to the fund by the General Assembly; and
(2) Any gifts, contributions, grants, or bequests received from federal, private, or other sources.
(c) The fund shall be used by the Arkansas Economic Development Commission for the purposes set out in the Arkansas Cyber Initiative Act, § 25-26-301 et seq.
Ark. Code Ann. § 19-6-843 Breast Milk Bank Special Fund.
(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 special revenue fund to be known as the "Breast Milk Bank Special Fund".
(b) The fund shall consist of:
(1) Fees collected under § 20-7-140;
(2) Money obtained from federal grants or other sources that are designated to be credited to the fund;
(3) Gifts, grants, and other moneys both public and private; and
(4) Any other revenues as may be authorized by law.
(c) The fund shall be used by the University of Arkansas for Medical Sciences for expenses of the Arkansas Breast Milk Bank.
Ark. Code Ann. § 19-6-844 Secretary of State Business and Commercial Services Electronic Filing System Fund.
(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 special revenue fund to be known as the "Secretary of State Business and Commercial Services Electronic Filing System Fund".
(b) The fund shall consist of:
(1) The processing fees collected under § 26-54-104(b)(1); and
(2) Any other revenues as may be authorized by law.
(c) The fund shall be used by the Secretary of State to pay for the maintenance and support of the business and commercial services electronic filing system of the Secretary of State.
(d) The fund may be used by the Secretary of State to issue refunds and reimbursements of processing fees collected for the annual franchise tax.
Ark. Code Ann. § 19-6-846 Arkansas Revenue Investment in Vital EMS Systems (ARRIVES) Fund.
(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 special revenue fund to be known as the “Arkansas Revenue Investment in Vital EMS Systems (ARRIVES) Fund”.
(b) The fund shall consist of such revenues as may be authorized by law.
(c) The fund shall be distributed by the Department of Health to emergency medical services agencies as set out in § 20-13-1901 et seq. to be used for emergency medical services.
Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.19.htmlFetched: 11/8/2026