Browse Arkansas Code titles and sections
19-6-834. Department of Parks, Heritage, and Tourism Fund Account.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-6-834. Department of Parks, Heritage, and Tourism Fund Account.
(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 moneys collected from the excise tax of one-eighth of one percent (1/8 of 1%) levied by Arkansas Constitution, Amendment 75, as set out in § 19-6-484(3)(B); and
(2) Any other funds authorized or provided by law.
(c) The fund shall be used by the Department of Parks, Heritage, and Tourism for state park purposes as appropriated by the General Assembly.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-6-834
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:19-6-834
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 48cd5420f0f47136672d5d867f15486bd423699c3aa9668346e56ae5fc10ed5e
Source location: content.xml paragraph 12596
Stored source content
19-6-834. Department of Parks, Heritage, and Tourism Fund Account.
(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 moneys collected from the excise tax of one-eighth of one percent (1/8 of 1%) levied by Arkansas Constitution, Amendment 75, as set out in § 19-6-484(3)(B); and
(2) Any other funds authorized or provided by law.
(c) The fund shall be used by the Department of Parks, Heritage, and Tourism for state park purposes as appropriated by the General Assembly.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
19-6-484. Conservation Tax Fund.
The Conservation Tax Fund shall consist of those special revenues as specified in § 19-6-301(193), there to be distributed to the fund accounts as set out below, which are created by this section unless specifically created in other provisions of the Arkansas Code, and under the following procedures:
(1) The Revenue Division shall deposit the funds collected under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., for gross receipts taxes and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., for compensating taxes into the State Treasury, there to be credited to the Revenue Holding Fund Account of the State Apportionment Fund;
(2)(A) On the last day of each month, the Chief Fiscal Officer of the State shall certify to the Treasurer of State the estimated amount of gross receipts and compensating tax collections in the Revenue Holding Fund Account that are a result of the changes by the passage of Arkansas Constitution, Amendment 75.
(B) The Treasurer of State shall then transfer the amount so certified to the Special Revenue Fund Account of the State Apportionment Fund as part of the gross special revenues.
(C) After the deductions as set out in § 19-5-203 have been made, the remaining amount shall be credited to the Conservation Tax Fund.
(D) The remaining gross receipts and compensating tax collections remaining in the Revenue Holding Fund Account shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month in accordance with the provisions of § 19-5-201 et seq.; and
(3) The Treasurer of State shall then make the following transfers from the Conservation Tax Fund to the fund accounts se
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-6-484
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 19-6-484. This identifies an authority to review, not proof of applicability.