Ark. Code § 19-6-103
Current with legislation from 2024 effective through May 3, 2024.
All taxes, licenses, fees, permits, or other income collected by any board, agency, or commission by virtue of the authority of the State of Arkansas which are designated by law to be deposited into a depository other than the State Treasury are classified as "cash funds" and are declared to be revenues of the state to be used as required and to be expended only for such purposes and in such manner as determined by law.
Ark. Code § 19-6-103