Ark. Code § 26-55-701
Current with legislation from 2024 effective through May 3, 2024.
The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray the expenses of the administration of this subchapter and for the purpose of construction, reconstruction, maintenance, and repair of roads, highways, and bridges, and for the payment of obligations incurred for these purposes.
Ark. Code § 26-55-701