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Arkansas Statutes, Title 19

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Arkansas/Statutes

← All Arkansas coverage

Title 19, Public Finance

34 chapters · 989 sections in this title.

All chapters in Title 19989 Ch 4, GENERAL ACCOUNTING AND BUDGETARY PRO…167 Ch 27, Miscellaneous Funds141 Ch 26, Trust Funds137 Ch 43, Special Revenues Funds116 Ch 61, Arkansas Procurement Law81 Ch 6, Public Obligations49 Ch 3, STATE TREASURY MANAGEMENT38 Ch 1, GENERAL PROVISIONS36 Ch 7, Federal Funds27 Ch 2, State Revenues — Receipts and Expend…25 Ch 90, Tobacco Settlement Proceeds Act25 Ch 64, Ethics20 Ch 5, Depositories for Public Funds14 Ch 67, Professional and Consultant Services…12

989 sections·Filtered byTitle 19✕

Ark. Code Ann. § 19-43-271 Marine Sanitation 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 “Marine Sanitation Fund”. (b) The Marine Sanitation Fund shall consist of:(1) Those special revenues as specified…
Ark. Code Ann. § 19-43-272 Domestic Peace 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 “Domestic Peace Fund”. (b) (1) The moneys collected under § 16-20-407, as designated under § 16-20-407(b)(2), and…
Ark. Code Ann. § 19-43-273 Public School Facilities 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 “Public School Facilities Fund”. (b) (1) All moneys collected under Acts 2003 (2nd Ex. Sess.), No. 70, shall be d…
Ark. Code Ann. § 19-43-274 Shared Benefit Payment 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 “Shared Benefit Payment Fund”. (b) (1) All moneys collected under § 19-60-107 shall be deposited into the State T…

Ark. Code Ann. § 19-43-275 Investor 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 special revenue fund to be known as the “Investor Education Fund”. (b) The Investor Education Fund shall consist of:(1) Those special revenues as specifi…

Ark. Code Ann. § 19-43-276 Fallen Firefighters' Memorial 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 “Fallen Firefighters' Memorial Fund”. (b) (1) All moneys collected under § 27-24-1303(c)(2)(C) shall be deposited…

Ark. Code Ann. § 19-43-277 Arkansas Citizens First Responder Safety Enhancement 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 “Arkansas Citizens First Responder Safety Enhancement Fund”. (b) The fund shall consist of:(1) Eighty percent (80%) of the fines …

Ark. Code Ann. § 19-43-278 Public Legal Aid 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 special revenue fund to be known as the “Public Legal Aid Fund”. (b) The fund shall consist of such revenues as may be authorized by law. (c) The fund sh…

Ark. Code Ann. § 19-43-279 Spyware Monitoring 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 “Spyware Monitoring Fund”. (b) The fund shall consist of:(1) Those special revenues as specified in § 19-42-201(2…

Ark. Code Ann. § 19-43-280 Abandoned and Orphaned Well Plugging 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 “Abandoned and Orphaned Well Plugging Fund”. (b) The fund shall consist of:(1) Those special revenues as specifie…

Ark. Code Ann. § 19-43-281 In God We Trust License Plate 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 “In God We Trust License Plate Fund”. (b) The fund shall consist of:(1) Those special revenues as specified in § …

Ark. Code Ann. § 19-43-282 Arkansas Research Infrastructure 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 Research Infrastructure Fund”. (b) The fund shall consist of:(1) All moneys appropriated to the fund by…

Ark. Code Ann. § 19-43-283 Arkansas Alternative Fuels 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 special revenue fund to be known as the “Arkansas Alternative Fuels Development Fund”. (b) (1) All moneys appropriated for the fund shall be deposited in…

Ark. Code Ann. § 19-43-284 Wildlife Recreation Facilities 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 “Wildlife Recreation Facilities Fund” administered by the Rural Services Division of the Arkansas Economic Develo…

Ark. Code Ann. § 19-43-285 Cigarette Fire Safety Standard 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 “Cigarette Fire Safety Standard Fund”. (b) The fund shall consist of:(1) All certification fees paid under § 20-2…

Ark. Code Ann. § 19-43-286 Military Funeral Honors 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 “Military Funeral Honors Fund”. (b) (1) All moneys collected under § 27-24-209(d)(7) shall be deposited into the …

Ark. Code Ann. § 19-43-287 Digital Product and Motion Picture Office 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 “Digital Product and Motion Picture Office Fund”. (b) The fund shall consist of revenues as authorized by law. (c…

Ark. Code Ann. § 19-43-288 Arkansas Retirement Community Program Fund Account

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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 Retirement Community Program Fund Account”. (b) The Arkansas Retirement Community Program Fund Account …

Ark. Code Ann. § 19-43-289 State Drug Crime Enforcement and Prosecution 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 special revenue fund to be known as the “State Drug Crime Enforcement and Prosecution Grant Fund”. (b) The fund shall consist of:(1) Revenues generated u…

Ark. Code Ann. § 19-43-290 Wildlife Observation Trail 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 “Wildlife Observation Trail Fund” administered by the Department of Parks, Heritage, and Tourism. (b) The fund sh…

Ark. Code Ann. § 19-43-291 Arkansas Video 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 special revenue fund to be known as the “Arkansas Video Service Fund”. (b) (1) All moneys collected under § 23-19-204 shall be deposited into the State T…

Ark. Code Ann. § 19-43-292 Arkansas Court Appointed Special Advocates 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 special revenue fund to be known as the “Arkansas Court Appointed Special Advocates Program Fund”. (b) The fund shall consist of such revenues as may be …

Ark. Code Ann. § 19-43-293 County Coroners 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 special revenue fund to be known as the “County Coroners Continuing Education Fund”. (b) (1) The fund shall consist of those special revenues as specifie…

Ark. Code Ann. § 19-43-294 Fallen Law Enforcement Officers' Beneficiary 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 “Fallen Law Enforcement Officers' Beneficiary Fund”. (b) The fund shall consist of such revenues as may be author…

Ark. Code Ann. § 19-43-295 Alcoholic Beverage Control 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 “Alcoholic Beverage Control Fund”. (b) (1) The registration fee of fifteen dollars ($15.00) for each brand label …

Ark. Code Ann. § 19-43-296 Commercial Truck Safety and 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 special revenue fund to be known as the “Commercial Truck Safety and Education Fund”. (b) (1) Beginning October 1, 2013, the first two million dollars ($…

Ark. Code Ann. § 19-43-297 Arkansas Sheriffs' Association 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 special revenue fund to be known as the “Arkansas Sheriffs' Association Education Fund”. (b) The fund shall be used by the Arkansas Sheriffs' Association…

Ark. Code Ann. § 19-43-298 Bail Bond 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 special revenue fund to be known as the “Bail Bond Recovery Fund”. (b) (1) All moneys collected under § 17-19-301(g) shall be deposited into the State Tr…

Ark. Code Ann. § 19-43-299 Interpreters between Hearing Individuals and Individuals who are Deaf, Deafblind, Hard of Hearing, or Oral Deaf 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 “Interpreters between Hearing Individuals and Individuals who are Deaf, Deafblind, Hard of Hearing, or Oral Deaf …

Ark. Code Ann. § 19-43-301 State Aid Street 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 Aid Street Fund”. (b) The fund shall consist of one cent (1¢) per gallon tax from revenue distributed unde…

Ark. Code Ann. § 19-43-302 Road and Bridge Repair, Maintenance, and Grants 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 “Road and Bridge Repair, Maintenance, and Grants Fund”. (b) The fund shall consist of:(1) Moneys collected under …

Ark. Code Ann. § 19-43-303 Arkansas Tobacco Control Revenue 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 Tobacco Control Revenue Fund”. (b) (1) All permit and license fees received by Arkansas Tobacco Control…

Ark. Code Ann. § 19-43-304 Arkansas Highway Transfer 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 Highway Transfer Fund”. (b) The Arkansas Highway Transfer Fund shall be used to provide additional fund…

Ark. Code Ann. § 19-43-305 Arkansas Division of Heritage Special Fund Account

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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 Division of Heritage Special Fund Account”. (b) The fund shall consist of:(1) That portion of moneys co…

Ark. Code Ann. § 19-43-306 Department of Parks, Heritage, and Tourism Fund Account

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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 “Department of Parks, Heritage, and Tourism Fund Account”. (b) The fund shall consist of:(1) That portion of mone…

Ark. Code Ann. § 19-43-307 Arkansas Industrial Hemp 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 Industrial Hemp Program Fund”. (b) The fund shall consist of:(1) Fees collected under the Arkansas Indust…

Ark. Code Ann. § 19-43-308 Arkansas Medical Marijuana Implementation and Operations 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 Medical Marijuana Implementation and Operations Fund”. (b) The fund shall consist of:(1) Moneys obtaine…

Ark. Code Ann. § 19-43-309 Medical Marijuana 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 “Medical Marijuana Commission Fund”. (b) The fund shall consist of:(1) Funds distributed under § 17(b) of the Ark…

Ark. Code Ann. § 19-43-310 Domestic Violence Shelter 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 “Domestic Violence Shelter Fund”. (b) The fund shall be used to provide funding for statewide grants awarded to a…

Ark. Code Ann. § 19-43-311 Arkansas Wine Grants 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 special revenue fund to be known as the “Arkansas Wine Grants Fund”.(2) The Arkansas Wine Grants Fund shall consist of fees collected from grocery st…

Ark. Code Ann. § 19-43-312 Law Enforcement Training 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 “Law Enforcement Training Fund”. (b) The fund shall consist of such revenues as may be collected under § 12-41-50…

Ark. Code Ann. § 19-43-313 Feral Hog Eradication 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 “Feral Hog Eradication Fund”. (b) The fund shall consist of:(1) Fines collected under § 2-38-504; and(2) Any othe…

Ark. Code Ann. § 19-43-314 Arkansas Cyber Initiative 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 Cyber Initiative Fund”. (b) The fund shall consist of:(1) All moneys appropriated to the fund by the Ge…

Ark. Code Ann. § 19-43-315 Breast Milk Bank Special 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 “Breast Milk Bank Special Fund”. (b) The fund shall consist of:(1) Fees collected under § 20-7-140;(2) Moneys obt…

Ark. Code Ann. § 19-43-316 Secretary of State Business and Commercial Services Electronic Filing 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 special revenue fund to be known as the “Secretary of State Business and Commercial Services Electronic Filing System Fund”. (b) The fund shall consist o…

Ark. Code Ann. § 19-43-317 Carbon Dioxide Storage 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 “Carbon Dioxide Storage Fund”. (b) (1) The fund shall consist of:(A) Fees assessed by the Oil and Gas Commission …

Ark. Code Ann. § 19-43-318 Department of Agriculture Law Enforcement 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 “Department of Agriculture Law Enforcement Fund”. (b) The fund shall consist of:(1) The fines collected under § 1…

Ark. Code Ann. § 19-43-319 Arkansas Revenue Investment in Vital EMS Systems (ARRIVES) 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 Revenue Investment in Vital EMS Systems (ARRIVES) Fund”. (b) The fund shall consist of such revenues as…

Ark. Code Ann. § 19-44-201 Trust fund income

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Trust fund income consists of any amounts deposited into the State Treasury, with the exception of the proceeds of the sale or redemption of securities. The amounts shall be deposited to the credit of any of the trust funds that are dedicated by law for specific purposes, the sou…

Ark. Code Ann. § 19-45-201 Federal grants, aids, and reimbursements

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Federal grants, aids, and reimbursements consist of all funds granted to this state or any of its agencies under acts of the United States Congress or by any agency of the United States Government. The funds so received are considered as revenue of the fiscal year in which they a…