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26-73-106. Revenue Local Tax Revolving Fund — Revenue Local Tax Operating Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-73-106. Revenue Local Tax Revolving Fund — Revenue Local Tax Operating Fund.
(a) There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund.
(b) All taxes collected by the secretary under this subchapter shall be deposited into the State Treasury and credited to the Revenue Local Tax Revolving Fund and transmitted at least quarterly in each state fiscal year to the local government levying the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-73-106
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:26-73-106
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6804575cdc91fdd7c550c6d583c4744ecb5bfc43efdc52c5cdb840d802fc4808
Source location: content.xml paragraph 31843
Stored source content
26-73-106. Revenue Local Tax Revolving Fund — Revenue Local Tax Operating Fund.
(a) There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund.
(b) All taxes collected by the secretary under this subchapter shall be deposited into the State Treasury and credited to the Revenue Local Tax Revolving Fund and transmitted at least quarterly in each state fiscal year to the local government levying the tax.
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