Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-21-101 State Apportionment Fund
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(a) (1) 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 “State Apportionment Fund”.(2) All general revenues and all special revenues, as defined in the Revenue Classification Law, §…
Ark. Code Ann. § 19-21-102 General Revenue Fund Account
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(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 fund account to be known as the “General Revenue Fund Account” of the State Apportionment Fund to which all gross general revenues are to be cred…
Ark. Code Ann. § 19-21-103 Special Revenue Fund Account
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(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 fund account to be known as the “Special Revenue Fund Account” of the State Apportionment Fund to which all gross special revenues are to be credited upo…
Ark. Code Ann. § 19-21-104 Revenue Holding Fund Account
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(a) (1) 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 account to be known as the “Revenue Holding Fund Account” of the State Apportionment Fund to which all taxes, licenses, fees, penalties, interes…
Ark. Code Ann. § 19-21-105 Constitutional Officers Fund and State Central Services Fund
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(a) The elected constitutional officers and their departments of government as established by the Arkansas Constitution and certain state departments and employees of state departments are known and recognized as performing and rendering, either individually or collectively, serv…
Ark. Code Ann. § 19-21-106 Service charges against state agencies — Definition
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(a) (1) As used in this section, “state agency” includes all boards, commissions, departments, agencies, institutions, offices, or officers, and any other office or unit of the State of Arkansas created pursuant to law or pursuant to any action of the Governor, functioning under …
Ark. Code Ann. § 19-21-107 Certain sales and use taxes not subject to deduction, transfer, or distribution
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The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-21-102, 19-21-1…