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27-70-203. Deposit in State Apportionment Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-70-203. Deposit in State Apportionment Fund.
All highway revenues shall be deposited in the State Treasury to the credit of the State Apportionment Fund. After deducting the amount of uncollected checks and reserving the amount as shall be required to liquidate claims for taxes erroneously paid, the Treasurer of State shall, on the last business day of each month, transfer these highway revenues in the amounts or proportions, and to the State Treasury funds, specified in § 27-70-206.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-70-203
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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Stable record: arkansas_code:legal_authorities:27-70-203
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5582d7efc64ef2e9db460cdb41b69f1e216d1e5647e67998b5671c29a22b1285
Source location: content.xml paragraph 24204
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27-70-203. Deposit in State Apportionment Fund.
All highway revenues shall be deposited in the State Treasury to the credit of the State Apportionment Fund. After deducting the amount of uncollected checks and reserving the amount as shall be required to liquidate claims for taxes erroneously paid, the Treasurer of State shall, on the last business day of each month, transfer these highway revenues in the amounts or proportions, and to the State Treasury funds, specified in § 27-70-206.
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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.