Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-27-322 Skills Development 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 miscellaneous fund to be known as the “Skills Development Fund”. (b) The fund shall consist of:(1) General revenues authorized by law;(2) Moneys obtained…
Ark. Code Ann. § 19-27-323 Arkansas Foresters for the Future Scholarship 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 miscellaneous fund to be known as the “Arkansas Foresters for the Future Scholarship Fund”. (b) The Arkansas Foresters for the Future Scholarship Fund sh…
Ark. Code Ann. § 19-27-324 State Meat Inspection Program 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 miscellaneous fund to be known as the “State Meat Inspection Program Fund”. (b) The fund shall consist of:(1) Fees collected under § 20-60-212;(2) Moneys…
Ark. Code Ann. § 19-27-325 Automotive Technologist Education Grant 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 miscellaneous fund to be known as the “Automotive Technologist Education Grant Fund”. (b) The Arkansas Motor Vehicle Commission shall periodically remit …
Ark. Code Ann. § 19-27-326 Agri Fair 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 miscellaneous fund to be known as the “Agri Fair Fund”. (b) The Agri Fair Fund shall consist of:(1) General revenues appropriated to:(A) Agriculture show…
Ark. Code Ann. § 19-27-327 [Repealed.]
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A.C.A. § 19-27-327Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 19-27-328 Public Safety Equipment Grant Program 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 miscellaneous fund to be known as the “Public Safety Equipment Grant Program Fund”. (b) The fund shall consist of:(1) General revenues authorized by law;…
Ark. Code Ann. § 19-27-329 Philanthropic Investment in Arkansas Kids Academic Accountability 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 miscellaneous fund to be known as the “Philanthropic Investment in Arkansas Kids Academic Accountability Fund”. (b) The fund shall consist of:(1) Moneys …
Ark. Code Ann. § 19-27-330 ARSafeSchools 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 miscellaneous fund to be known as the “ARSafeSchools Fund”. (b) The fund shall consist of:(1) Moneys obtained from private grants or other sources that a…
Ark. Code Ann. § 19-27-331 Arkansas Children's Educational Freedom Account 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 miscellaneous fund to be known as the “Arkansas Children's Educational Freedom Account Fund”. (b) (1) Notwithstanding any other provisions of law, for fi…
Ark. Code Ann. § 19-27-332 Literacy Tutoring Grant 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 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…
Ark. Code Ann. § 19-27-333 Arkansas Teacher Academy Scholarship Program 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 miscellaneous fund to be known as the “Arkansas Teacher Academy Scholarship Program Fund”. (b) The fund shall consist of funds authorized or provided by …
Ark. Code Ann. § 19-27-334 Teacher Minimum Salary and Raise 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 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…
Ark. Code Ann. § 19-27-335 Merit Teacher Incentive 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 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…
Ark. Code Ann. § 19-27-336 Violent Crime Clearance Grant 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 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…
Ark. Code Ann. § 19-27-337 Agri Scholarship Program 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 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…
Ark. Code Ann. § 19-27-338 Imagination Library of Arkansas Program 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 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…
Ark. Code Ann. § 19-27-339 Sustainable Building Maintenance Program for State-Supported Institutions of Higher Education 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 miscellaneous fund to be known as the “Sustainable Building Maintenance Program for State-Supported Institutions of Higher Education Revolving Loan Fund”…
Ark. Code Ann. § 19-27-340 Fire Services 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 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…
Ark. Code Ann. § 19-27-341 Food Insecurity 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 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…
Ark. Code Ann. § 19-27-342 Strengthen Arkansas Homes Program Fund. [Effective January 1, 2026.]
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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 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…
Ark. Code Ann. § 19-27-343 Arkansas Human Trafficking Council Support Fund — Definition
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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 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…
Ark. Code Ann. § 19-27-344 Water and Sewer Treatment Facilities Grand Program Fund
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(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…
Ark. Code Ann. § 19-27-345 Crimes Against Children 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 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…
Ark. Code Ann. § 19-27-346 Drug Task Force 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 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…
Ark. Code Ann. § 19-27-347 Arkansas Behavioral Health Professional Student Loan Repayment 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 miscellaneous fund to be known as the “Arkansas Behavioral Health Professional Student Loan Repayment Fund”. (b) The fund shall consist of:(1) Moneys obt…
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 …
Ark. Code Ann. § 19-41-201 General revenues enumerated
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(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…
Ark. Code Ann. § 19-42-201 Special revenues enumerated
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(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…
Ark. Code Ann. § 19-43-201 Division of Aeronautics 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 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(…
Ark. Code Ann. § 19-43-202 Division of Correction Farm 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 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).…
Ark. Code Ann. § 19-43-203 Division of Arkansas State Police 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 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…
Ark. Code Ann. § 19-43-204 Arkansas Department of Transportation 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 special revenue fund to be known as the “Arkansas Department of Transportation Fund”. (b) The Arkansas Department of Transportation Fund shall consist of…
Ark. Code Ann. § 19-43-205 Arkansas Public Service Commission 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 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 §…
Ark. Code Ann. § 19-43-206 Liquefied Petroleum Gas 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 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(…
Ark. Code Ann. § 19-43-207 State Plant Board 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 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…
Ark. Code Ann. § 19-43-208 Poultry and Egg Grading 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 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…
Ark. Code Ann. § 19-43-209 Oil and Gas Commission 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 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…
Ark. Code Ann. § 19-43-210 State Forestry 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 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…
Ark. Code Ann. § 19-43-211 State Bank Department 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 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)-…
Ark. Code Ann. § 19-43-212 [Repealed.]
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A.C.A. § 19-43-212Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved