Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-40-101 Title
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This subtitle shall be referred to and may be cited as the “Revenue Classification Law”.
Ark. Code Ann. § 19-40-102 Purpose
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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 comm…
Ark. Code Ann. § 19-40-103 Cash funds
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All taxes, licenses, fees, permits, or other income collected by any board, agency, or commission under the authority of the State of Arkansas that are designated by law to be deposited into a depository other than the State Treasury are classified as “cash funds” and are declare…
Ark. Code Ann. § 19-40-104 Income required to be deposited into State Treasury
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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 that are required by law to be deposited into th…
Ark. Code Ann. § 19-40-105 Handling of collections
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All fines, fees, penalties, court costs, taxes, and other collections that, 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 a state agency shall be remitted directly to the state agency to whose ac…
Ark. Code Ann. § 19-40-106 Effect on general revenue statutes
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As to the taxes, licenses, fees, and other revenues classified as general revenues, as set out in this subtitle , it is not the purpose of this subtitle to levy or change the amount or rate of such taxes, licenses, fees, and other revenues but to state the purpose for which gener…
Ark. Code Ann. § 19-40-107 Effect on special revenue statutes
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As to the special taxes, licenses, fees, and other revenues classified as special revenues, as set out in this subtitle, it is not the purpose of this subtitle to levy or change the amount or rate of such taxes, licenses, fees, and other revenues, nor to change the purposes for w…
Ark. Code Ann. § 19-40-108 Classifications of revenue
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(1) 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…
Ark. Code Ann. § 19-40-109 Miscellaneous revenue
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(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 …
Ark. Code Ann. § 19-40-110 Mixed funds
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If, at the close of any fiscal year, a balance remains in any State Treasury fund, fund account, or account that 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 …