Title 19, Public Finance

(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 miscellaneous fund to be known as the “Literacy Tutoring Grant Fund”. (b) The fund shall consist of:(1) Moneys obtained from private or public grants, gi…

(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 miscellaneous fund to be known as the “Arkansas Teacher Academy Scholarship Program Fund”. (b) The fund shall consist of funds authorized or provided by …

(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 miscellaneous fund within the Public School Fund to be known as the “Teacher Minimum Salary and Raise Fund”. (b) The Teacher Minimum Salary and Raise Fun…

(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 miscellaneous fund within the Public School Fund to be known as the “Merit Teacher Incentive Fund”. (b) The Merit Teacher Incentive Fund shall consist of…

(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 miscellaneous fund to be known as the “Violent Crime Clearance Grant Fund”. (b) The fund shall consist of:(1) Moneys obtained from private grants or othe…

(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 miscellaneous fund to be known as the “Agri Scholarship Program Fund”. (b) The fund shall consist of:(1) Moneys obtained from private or public grants, g…

(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 miscellaneous fund to be known as the “Imagination Library of Arkansas Program Fund”. (b) The fund shall consist of:(1) Moneys obtained from private or p…

(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 miscellaneous fund to be known as the “Sustainable Building Maintenance Program for State-Supported Institutions of Higher Education Revolving Loan Fund”…

(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 miscellaneous fund to be known as the “Fire Services Fund”. (b) The Fire Services Fund shall consist of:(1) Special revenues collected under § 8-7-802;(2…

(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 miscellaneous fund to be known as the “Food Insecurity Fund”. (b) The Food Insecurity Fund shall consist of:(1) General Revenues authorized by law;(2) Fu…

(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 miscellaneous fund to be known as the “Strengthen Arkansas Homes Program Fund”. (b) The fund shall consist of:(1) Donations;(2) Grants;(3) Gifts;(4) Mone…

(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 miscellaneous fund to be known as the “Arkansas Human Trafficking Council Support Fund”. (b) The fund shall consist of:(1) Fees collected under § 5-5-501…

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Water and Sewer Treatment Facilities Grant Program Fund”. (b) The fund shall consist of any revenues authorize…

(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 miscellaneous fund to be known as the “Crimes Against Children Fund”. (b) The fund shall consist of:(1) Moneys obtained from private or public grants, gi…

(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 miscellaneous fund to be known as the “Drug Task Force Fund”. (b) The fund shall consist of:(1) Moneys obtained from public or private grants or other so…

(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 miscellaneous fund to be known as the “Arkansas Behavioral Health Professional Student Loan Repayment Fund”. (b) The fund shall consist of:(1) Moneys obt…

This subtitle shall be referred to and may be cited as the “Revenue Classification Law”.

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…

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…

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…

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…

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…

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…

(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…

(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 …

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 …

(1) The general revenues of the state, as provided by law, shall consist of the following, as described by their commonly known titles:(1) Sales taxes, as enacted by Acts 1941, No. 386, known as the “Arkansas Gross Receipts Act of 1941”, and all laws supplemental or amendatory th…

(1) The special revenues of the state, its agencies, departments, institutions, commissions, and boards, as provided by law and as required by law to be deposited into the State Treasury, shall consist of the following, as described by their commonly known titles:(1) The remainde…

(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 special revenue fund to be known as the “Division of Aeronautics Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(…

(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 special revenue fund to be known as the “Division of Correction Farm Fund”. (b) The fund shall consist of those revenues as specified in § 19-42-201(42).…

(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 special revenue fund to be known as the “Division of Arkansas State Police Fund”. (b) The Division of Arkansas State Police Fund shall consist of:(1) Tho…

(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 special revenue fund to be known as the “Arkansas Department of Transportation Fund”. (b) The Arkansas Department of Transportation Fund shall consist of…

(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 special revenue fund to be known as the “Arkansas Public Service Commission Fund”. (b) The fund shall consist of those special revenues as specified in §…

(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 special revenue fund to be known as the “Liquefied Petroleum Gas Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(…

(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 special revenue fund to be known as the “State Plant Board Fund”. (b) The fund shall consist of:(1) Those special revenues as specified in § 19-42-201(46…

(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 special revenue fund to be known as the “Poultry and Egg Grading Fund”. (b) The fund shall consist of that portion of those special revenues derived from…

(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 special revenue fund to be known as the “Oil and Gas Commission Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(6…

(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 special revenue fund to be known as the “State Forestry Fund”. (b) The fund shall consist of:(1) Those special revenues as specified in § 19-42-201(6) an…

(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 special revenue fund to be known as the “State Bank Department Fund”. (b) The fund shall consist of those special revenues as set out in § 19-42-201(28)-…

(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 special revenue fund to be known as the “Department of Health Plumbers Licensing Fund”. (b) The fund shall consist of those special revenues as specified…

(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 special revenue fund to be known as the “Office of Hazardous Materials Emergency Management Revolving Fund”. (b) The fund shall consist of those special …

(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 special revenue fund to be known as the “Soybean Promotion Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(12). (…

(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 special revenue fund to be known as the “Game Protection Fund”. (b) The fund shall consist of:(1) Those special revenues as specified in § 19-42-201(63);…

(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 special revenue fund to be known as the “Indigent Patient's Fund”. (b) The fund shall consist of those special revenues as specified in § 19-42-201(15). …

(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 special revenue fund to be known as the “Division of Correction Prison Industry Fund”. (b) The fund shall consist of those special revenues as specified …

(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 special revenue fund to be known as the “Arkansas Motor Vehicle Commission Fund”. (b) The fund shall consist of those special revenues as specified in § …