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 Ann. § 26-56-230
Disposition of taxes, fees, and other revenues
Known as the Special Motor Fuels Tax Law
The act spans §§ 26-56-101 to 26-56-804 (77 sections).
Acts 1995, No. 954, § 1; 2007, No. 87, § 4.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.