Except as provided in § 26-56-224(b) -(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 - 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
Ark. Code § 26-56-230