Title 27 — Transportation

(a) The designated disbursing officers for the Arkansas Department of Transportation are hereby authorized to complete and sign one (1) certification for each state voucher or other designated document that authorizes the Auditor of State, or other official, to draw a state warra…

(a) The Arkansas Department of Transportation, through the Director of State Highways and Transportation, is authorized to certify to the Treasurer of State, Auditor of State, and the Chief Fiscal Officer of the State any amount that is due the department from a city or county of…

(a) All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in § 26-55-205(b) and § 26-56-201(a)(2) shall be classified as special revenues. (b) After deducting therefrom the three percent (3%) for credit to the Constitutional Officers F…

(a) Should the United States Congress extend an option to the State of Arkansas to collect all or part of the existing excise tax on motor fuels imposed by the Internal Revenue Code, Chapter 31, Retailers Excise Tax, §§ 4041 and 4081, it is declared that the option is executed. (…

This subchapter may be referred to and cited as the “Arkansas Highway Revenue Distribution Law”.

(a) As used in this subchapter, unless the context otherwise requires, “highway revenues” means and includes the following special revenues:(1) Fees for the registration and licensing of motor vehicles, levied and collected under §§ 27-14-305, 27-14-601, 27-14-603, 27-14-605, 27-…

All highway revenues shall be deposited into the State Treasury to the credit of the State Apportionment Fund. After deducting the amount of uncollected checks and reserving the amount as shall be required to liquidate claims for taxes erroneously paid, the Treasurer of State sha…

(a) On the second business day that the State Treasury is open after the twenty-fifth day of the month, the Treasurer of State shall compute the balance of the Arkansas Department of Transportation Fund, including all internal accounts and funds, including, but not limited to, th…

Commencing with the federal funds received by the State of Arkansas under the provisions of the State and Local Fiscal Assistance Act of 1972, Pub. L. No. 92-512, as amended, commonly and hereinafter referred to as “federal revenue-sharing funds”, all federal revenue sharing fund…

(1) Excluding the interest income classified as special revenue under § 27-70-204(b)(1), all highway revenues which are available for distribution during each fiscal year shall be transferred to the following State Treasury funds, and in the order specified, with transfers to be …

(a) As used in this section, “public transportation” means a conveyance of human passengers by bus, van, or any other ground surface vehicle that is:(1) Provided to the general public or selected groups of the public on a regular or continuing basis; and(2) Operated by a city, co…

The gross receipts taxes levied and collected on gasohol shall be used by the Arkansas Department of Transportation to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, or repairing the public highways, and retiring highway…

A.C.A. § 27-70-209Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved