All taxes collected and arising under any law of this state shall be distributed by the Auditor of State if in possession of state authority or if in possession of county authority by the county clerk or other county officer designated pursuant to § 26-28-102(a) to the several funds to which the taxes belong.
Distribution to funds
Ark. Code Ann. § 26-39-406 — under Settlement of Moneys Collected.
Ark. Code Ann. § 26-39-406