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19-5-1104. Arkansas Disaster Relief Program Trust Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-1104. Arkansas Disaster Relief Program Trust Fund.
(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 fund to be known as the “Arkansas Disaster Relief Program Trust Fund”.
(b)(1) The fund shall consist of state income tax checkoff funds certified each quarter in accordance with § 26-51-2502, interest earnings, gifts, grants, bequests, devises, donations, and any other moneys made available by law.
(2) The fund shall be administered by the Department of Finance and Administration and disbursed as appropriated for the Arkansas Disaster Relief Program set out in § 26-51-2502 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-1104
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:19-5-1104
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 090b7d5a11b915b8c1b23c09e50eec11548fae30722fdcc6c8238392e5efad4a
Source location: content.xml paragraph 8594
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19-5-1104. Arkansas Disaster Relief Program Trust Fund.
(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 fund to be known as the “Arkansas Disaster Relief Program Trust Fund”.
(b)(1) The fund shall consist of state income tax checkoff funds certified each quarter in accordance with § 26-51-2502, interest earnings, gifts, grants, bequests, devises, donations, and any other moneys made available by law.
(2) The fund shall be administered by the Department of Finance and Administration and disbursed as appropriated for the Arkansas Disaster Relief Program set out in § 26-51-2502 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-2502. Arkansas Disaster Relief Program.
(a)(1) There is created the Arkansas Disaster Relief Program.
(2) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows:
“(A) If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Arkansas Disaster Relief Program. Your refund will be reduced by this amount.
(B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Arkansas Disaster Relief Program. If you wish to make a contribution to the program you must enclose a separate check for the amount of your contribution, payable to the Arkansas Disaster Relief Program.”
(b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.
(c) The Secretary of the Department of Finance and Administration shall have the authority to promulgate all rules and all income tax forms, returns, and schedules necessary to carry out this program.
(d) The secretary is authorized to accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purposes of funding the program. The secretary shall deposit any of these gifts, grants, bequests,
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-2502
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-2502. This identifies an authority to review, not proof of applicability.