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27-70-103. State Highway Special Construction Account.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-70-103. State Highway Special Construction Account.
(a) All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in §§ 26-55-205(b) and 26-56-201(a)(2) shall be classified as special revenues.
(b) After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as required by § 27-70-206(1), the Treasurer of State shall transfer the net amount remaining to the State Highway and Transportation Department Fund to be set aside in a special account therein to be known as the State Highway Special Construction Account to be used solely and exclusively by the State Highway Commission:
(1) For construction of roads and highways on the state highway system; and
(2) To provide funds for transfer to the State Aid Road Fund as may be provided by law.
(c) None of these funds shall be used for the construction of highway buildings, for the payment of salaries, for the purchase of supplies and materials, for highway maintenance, or any other purpose other than the construction of state highways.
(d) All taxes, penalties, and other amounts collected pursuant to §§ 26-55-205(b) and 26-56-201(a)(2) shall be distributed solely and exclusively for the purposes set forth in this section. None of the amounts shall be distributed as provided by § 27-70-206(2) and (3).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-70-103
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:27-70-103
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f854a8d0569dd4a0fe5ffdb36170110edc0f5e9af0331903f237fbb74baeab5d
Source location: content.xml paragraph 24113
Stored source content
27-70-103. State Highway Special Construction Account.
(a) All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in §§ 26-55-205(b) and 26-56-201(a)(2) shall be classified as special revenues.
(b) After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as required by § 27-70-206(1), the Treasurer of State shall transfer the net amount remaining to the State Highway and Transportation Department Fund to be set aside in a special account therein to be known as the State Highway Special Construction Account to be used solely and exclusively by the State Highway Commission:
(1) For construction of roads and highways on the state highway system; and
(2) To provide funds for transfer to the State Aid Road Fund as may be provided by law.
(c) None of these funds shall be used for the construction of highway buildings, for the payment of salaries, for the purchase of supplies and materials, for highway maintenance, or any other purpose other than the construction of state highways.
(d) All taxes, penalties, and other amounts collected pursuant to §§ 26-55-205(b) and 26-56-201(a)(2) shall be distributed solely and exclusively for the purposes set forth in this section. None of the amounts shall be distributed as provided by § 27-70-206(2) and (3).
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-205. Levy of tax.
(a) There is levied a privilege or excise tax of eight and one-half cents (8½¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
(b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-205
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 26-55-205. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-201. Imposition of tax — Exemptions.
(a)(1)(A)(i) There is levied an excise tax at the rate of eight and one-half cents (8½¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
(ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
(B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective.
(2) In addition to the tax levied in subdivision (a)(1) of this section, there is levied an excise tax of one cent (1¢) for each gallon of distillate special fuel, as defined in § 26-56-102, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner set forth in this section.
(b) The following are exempted from the tax levied by subsection (a) of this section:
(1) Sales to the United States Government;
(2) Sales to dealers, users, or off-road consumers for off-road use only if the distillate special fuel was delivered by the supplier into storage facilities clearly marked “NOT FOR MOTOR VEHICLE USE”;
(3) Sales of distillate special fuel by a licensed supplier for export from the State of Arkansas when shipped by common carrier FOB destination to any other state or territory or to any foreign country, or the export of distillate special fuel by a licensed supplier from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the distillate special fuel is furnished at
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-201
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 26-56-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-70-206. Distribution to state funds.
Excluding the interest income classified as special revenue under § 27-70-204(b)(1), all highway revenues which are available for distribution during each fiscal year shall be transferred to the following State Treasury funds, and in the order specified, with transfers to be made monthly until all available revenues have been transferred:
(1) First, except as provided by § 19-5-207, three percent (3%) of the amount thereof to the Constitutional Officers Fund and the State Central Services Fund, there to be used for the purposes specified for each fund by the Revenue Stabilization Law, § 19-5-101 et seq.;
(2) Next, to the Gasoline Tax Refund Fund, such amount as the Secretary of the Department of Finance and Administration shall, from time to time, certify to the Treasurer of State as being necessary to pay approved gasoline tax refund claims under the provisions of §§ 26-55-301 — 26-55-321 [Repealed] and 26-55-401 — 26-55-408, or other applicable law. However, the aggregate total amount of all transfers under this paragraph shall not exceed two million five hundred thousand dollars ($2,500,000) during any fiscal year; and
(3) After meeting the requirements set out in subdivisions (1) and (2) of this section, all remaining highway revenues which are available for distribution during each fiscal year shall be transferred in the following manner: Fifteen percent (15%) of the amount thereof to the County Aid Fund; fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and seventy percent (70%) of the amount thereof to the State Highway and Transportation Department Fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-70-206
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 27-70-206. This identifies an authority to review, not proof of applicability.