Browse Arkansas Code titles and sections
26-51-107. Distribution of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-107. Distribution of tax.
(a) All taxes, interest, penalties, and costs collected under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(b) The Treasurer of State, on or before the fifth of the month next following the month during which the revenues shall have been received by him or her, shall allocate and transfer them to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account an amount equivalent to the cost of collection and other pro rata charges as also provided by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-107
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:26-51-107
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 10254533a6a9646f044e8505f9e1d98719eabbc048b7cd736bf3f7525c009a71
Source location: content.xml paragraph 11199
Stored source content
26-51-107. Distribution of tax.
(a) All taxes, interest, penalties, and costs collected under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(b) The Treasurer of State, on or before the fifth of the month next following the month during which the revenues shall have been received by him or her, shall allocate and transfer them to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account an amount equivalent to the cost of collection and other pro rata charges as also provided by law.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-101. Title.
This act shall be known and may be cited as the “Income Tax Act of 1929”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-101
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 26-51-101. This identifies an authority to review, not proof of applicability.