Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-26-201 Corporate Income Tax Withholding Fund
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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 trust fund to be known as the “Corporate Income Tax Withholding Fund”. (b) The Corporate Income Tax Withholding Fund shall consist of those general reven…
Ark. Code Ann. § 19-26-202 Individual Income Tax Withholding Fund
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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 trust fund to be known as the “Individual Income Tax Withholding Fund”. (b) The Individual Income Tax Withholding Fund shall consist of those general rev…
Ark. Code Ann. § 19-26-203 Securities Reserve Fund
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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 trust fund to be known as the “Securities Reserve Fund”. (b) The Securities Reserve Fund shall consist of moneys derived from savings effected in the ret…
Ark. Code Ann. § 19-26-204 Ad Valorem Tax 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 trust fund to be known as the “Ad Valorem Tax Fund”.(2) The Ad Valorem Tax Fund shall consist of those trust revenues derived from the ad valorem tax…
Ark. Code Ann. § 19-26-205 Revolving Loan Fund
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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 trust fund to be known as the “Revolving Loan Fund”. (b) The fund shall consist of the repayment of moneys loaned or invested through the Revolving Loan …
Ark. Code Ann. § 19-26-206 Revolving Loan Certificate Fund
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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 trust fund to be known as the “Revolving Loan Certificate Fund”. (b) The fund shall consist of such income as may be provided by law, there to be used fo…
Ark. Code Ann. § 19-26-207 Department of Health Building Fund
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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 trust fund to be known as the “Department of Health Building Fund”. (b) The fund shall consist of moneys received from the lessee or purchaser as provide…
Ark. Code Ann. § 19-26-208 Second Injury Trust Fund
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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 trust fund to be known as the “Second Injury Trust Fund”. (b) The fund shall consist of the revenues provided by §§ 11-9-101 — 11-9-105, 11-9-107 — 11-9-…
Ark. Code Ann. § 19-26-209 Division of Workforce Services Trust Fund
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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 trust fund to be known as the “Division of Workforce Services Trust Fund”. (b) The fund shall consist of such revenues as may be authorized by the United…
Ark. Code Ann. § 19-26-210 Gasoline Tax Refund Fund
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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 trust fund to be known as the “Gasoline Tax Refund Fund”. (b) The fund shall consist of the special revenues mentioned in the Revenue Classification Law,…
Ark. Code Ann. § 19-26-211 Judges Retirement Fund
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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 trust fund to be known as the “Judges Retirement Fund”. (b) The Judges Retirement Fund shall consist of trust funds as provided by law and moneys transfe…
Ark. Code Ann. § 19-26-212 Teacher Retirement Fund
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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 trust fund to be known as the “Teacher Retirement Fund”. (b) The fund shall consist of trust fund income as provided by law. (c) The fund shall be used f…
Ark. Code Ann. § 19-26-213 State Police Retirement Fund
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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 trust fund to be known as the “State Police Retirement Fund”. (b) The State Police Retirement Fund shall consist of the trust funds designated by law, mo…
Ark. Code Ann. § 19-26-214 Arkansas State Highway Employees' Retirement System Fund
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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 trust fund to be known as the “Arkansas State Highway Employees' Retirement System Fund”. (b) The fund shall consist of trust funds as provided by law. (…
Ark. Code Ann. § 19-26-215 Arkansas Public Employees' Retirement System Fund
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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 trust fund to be known as the “Arkansas Public Employees' Retirement System Fund”. (b) The fund shall consist of trust funds as provided by law. (c) The …
Ark. Code Ann. § 19-26-216 Educational Buildings Maintenance Fund
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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 trust fund to be known as the “Educational Buildings Maintenance Fund”. (b) The fund shall consist of rents and any other revenues that are made availabl…
Ark. Code Ann. § 19-26-217 State Insurance Department Trust Fund
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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 to be known as the “State Insurance Department Trust Fund”. (b) (1) The fund shall consist of those special revenues specified in § 19-42-201(172), …
Ark. Code Ann. § 19-26-218 Red River Waterways Project Trust Fund
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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 trust fund to be known as the “Red River Waterways Project Trust Fund”. (b) The Red River Waterways Project Trust Fund shall consist of those moneys appr…
Ark. Code Ann. § 19-26-219 Workers' Compensation Fund
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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 trust fund to be known as the “Workers' Compensation Fund”. (b) The fund shall consist of the revenues provided by §§ 11-9-101 — 11-9-105, 11-9-107 — 11-…
Ark. Code Ann. § 19-26-220 Death and Permanent Total Disability Trust Fund
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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 trust fund to be known as the “Death and Permanent Total Disability Trust Fund”. (b) The fund shall consist of the revenues provided by §§ 11-9-101 — 11-…
Ark. Code Ann. § 19-26-221 State Forestry Trust Fund
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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 trust fund to be known as the “State Forestry Trust Fund”. (b) The fund shall consist of:(1) Income derived from management of state forests by the Arkan…
Ark. Code Ann. § 19-26-222 State Insurance Department Criminal Investigation Division Trust Fund
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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 trust fund to be known as the “State Insurance Department Criminal Investigation Division Trust Fund”. (b) The fund shall consist of those special revenu…
Ark. Code Ann. § 19-26-223 Hazardous Substance Remedial Action Trust Fund
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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 to be known as the “Hazardous Substance Remedial Action Trust Fund”. (b) The Hazardous Substance Remedial Action Trust Fund shall consist of all mon…
Ark. Code Ann. § 19-26-224 Public Facilities Debt Service Fund
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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 trust fund to be known as the “Public Facilities Debt Service Fund”. (b) The fund shall consist of those revenues as specified in the Public Facilities F…
Ark. Code Ann. § 19-26-225 Vietnam Veterans Monument Fund
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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 trust fund to be known as the “Vietnam Veterans Monument Fund”. (b) The fund shall consist of gifts, grants, and donations from individuals and organizat…
Ark. Code Ann. § 19-26-226 Local Sales and Use Tax Trust Fund
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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 trust fund to be known as the “Local Sales and Use Tax Trust Fund”. (b) The fund shall be used for the refund of taxes as may be authorized by law.
Ark. Code Ann. § 19-26-227 Employment Security Advance Interest Trust Fund
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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 trust fund to be known as the “Employment Security Advance Interest Trust Fund”. (b) The Employment Security Advance Interest Trust Fund shall consist of…
Ark. Code Ann. § 19-26-228 State Library Revolving Fund
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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 trust fund to be known as the “State Library Revolving Fund”. (b) The fund shall consist of moneys collected by the Arkansas State Library from payments …
Ark. Code Ann. § 19-26-229 Unemployment Compensation Revolving Fund
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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 trust fund to be known as the “Unemployment Compensation Revolving Fund”. (b) The Unemployment Compensation Revolving Fund shall consist of employer unem…
Ark. Code Ann. § 19-26-230 Workers' Compensation Revolving Fund
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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 trust fund to be known as the “Workers' Compensation Revolving Fund”. (b) The Workers' Compensation Revolving Fund shall consist of employer workers' com…
Ark. Code Ann. § 19-26-231 Educational Excellence Trust Fund
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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 trust fund to be known as the “Educational Excellence Trust Fund”. (b) The fund shall consist of those additional revenues enacted by the Seventy-Eighth …
Ark. Code Ann. § 19-26-232 County Assessors' Continuing Education Trust Fund
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(a) (1) (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 trust fund to be known as the “County Assessors' Continuing Education Trust Fund”.(B) (i) The quorum court of each county shall annually appropri…
Ark. Code Ann. § 19-26-233 Court Awards Fund
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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 to be known as the “Court Awards Fund”. (b) The fund shall consist of state and federal asset forfeitures. (c) The fund shall be used for expenditur…
Ark. Code Ann. § 19-26-234 County Collectors' Continuing Education Trust Fund
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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 trust fund to be known as the “County Collectors' Continuing Education Trust Fund”. (b) The County Collectors' Continuing Education Trust Fund shall cons…
Ark. Code Ann. § 19-26-235 County Treasurers' Continuing Education Fund
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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 trust fund to be known as the “County Treasurers' Continuing Education Fund”. (b) The County Treasurers' Continuing Education Fund shall consist of fees …
Ark. Code Ann. § 19-26-236 Manufactured Housing Recovery Fund
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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 trust fund to be known as the “Manufactured Housing Recovery Fund”. (b) The fund shall consist of fees assessed under the Arkansas Manufactured Home Reco…
Ark. Code Ann. § 19-26-237 Children's Trust Fund
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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 trust fund to be known as the “Children's Trust Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(189) and moneys r…
Ark. Code Ann. § 19-26-238 Crime Victims Reparations Revolving Fund
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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 trust fund to be known as the “Crime Victims Reparations Revolving Fund”. (b) The Crime Victims Reparations Revolving Fund shall consist of:(1) Moneys tr…
Ark. Code Ann. § 19-26-239 Arkansas Natural and Cultural Resources Grants and Trust Fund
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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 trust fund to be known as the “Arkansas Natural and Cultural Resources Grants and Trust Fund”. (b) The fund shall consist of eighty percent (80%) of thos…
Ark. Code Ann. § 19-26-240 Natural and Cultural Resources Historic Preservation Fund
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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 trust fund to be known as the “Natural and Cultural Resources Historic Preservation Fund”. (b) The fund shall consist of ten percent (10%) of those speci…
Ark. Code Ann. § 19-26-241 Long-Term Care Trust Fund
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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 trust fund to be known as the “Long-Term Care Trust Fund”. (b) The Long-Term Care Trust Fund shall consist of all moneys and interest received from the i…
Ark. Code Ann. § 19-26-242 Self-Insured Fidelity Bond Trust Fund
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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 trust fund to be known as the “Self-Insured Fidelity Bond Trust Fund”. (b) The fund shall consist of bond premiums collected under § 21-2-701 et seq. (c)…
Ark. Code Ann. § 19-26-243 Special Needs Trust Revolving Fund
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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 trust fund to be known as the “Special Needs Trust Revolving Fund”. (b) The fund shall consist of all moneys received from individuals who establish or m…
Ark. Code Ann. § 19-26-244 Tourism Development Trust Fund
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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 trust fund to be known as the “Tourism Development Trust Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(146) and…
Ark. Code Ann. § 19-26-245 Identification Pending Trust Fund for Local Sales and Use Taxes
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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 trust fund to be known as the “Identification Pending Trust Fund for Local Sales and Use Taxes”. (b) The Identification Pending Trust Fund for Local Sale…
Ark. Code Ann. § 19-26-246 Insurance Continuing Education Trust Fund
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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 trust fund to be known as the “Insurance Continuing Education Trust Fund”. (b) The fund shall consist of certification filing fees as provided in § 23-64…
Ark. Code Ann. § 19-26-247 Petroleum Storage Tank Trust Fund
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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 trust fund to be known as the “Petroleum Storage Tank Trust Fund”. (b) The Petroleum Storage Tank Trust Fund shall consist of:(1) The petroleum environme…
Ark. Code Ann. § 19-26-248 Private Career School Student Protection Trust Fund
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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 trust fund to be known as the “Private Career School Student Protection Trust Fund”. (b) The fund shall consist of a fee to be set by the Division of Hig…
Ark. Code Ann. § 19-26-249 Solid Waste Management and Recycling Fund
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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 trust fund to be known as the “Solid Waste Management and Recycling Fund”. (b) The fund shall consist of:(1) Those special revenues specified in §§ 19-42…
Ark. Code Ann. § 19-26-250 State Health Department Building and Local Grant Trust Fund
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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 trust fund to be known as the “State Health Department Building and Local Grant Trust Fund”. (b) Except as provided in § 20-7-203(b), the fund shall cons…