Revenue Classification Law

Arkansas · Public Finance · §§ 19-6-101 to 19-6-842 · 155 sections

Overview

The Revenue Classification Law governs how money received by Arkansas state government is classified, deposited, and handled. It sorts incoming revenue into categories — chiefly general revenues, special revenues, miscellaneous revenue, and cash funds — sets out which receipts must be deposited into the State Treasury and how collections are processed, and reconciles those classifications with existing general and special revenue statutes. It also establishes and defines a series of dedicated state funds, including those supporting aeronautics, corrections, the state police, highways and transportation, public utility regulation, agriculture and forestry, and a range of licensing and regulatory boards.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.

In the courts

Sections of this act have been cited in 4 court decisions.

Most-cited authority: 2015 Ark. 285 - Sanford v. Walther

Sections covered

Ark. Code Ann. § 19-6-101Title
Ark. Code Ann. § 19-6-102Purpose1 cite
Ark. Code Ann. § 19-6-103Cash funds1 cite
Ark. Code Ann. § 19-6-104Income required to be deposited into State Treasury
Ark. Code Ann. § 19-6-105Handling of collections
Ark. Code Ann. § 19-6-106Effect on general revenue statutes
Ark. Code Ann. § 19-6-107Effect on special revenue statutes
Ark. Code Ann. § 19-6-108Classifications of revenue
Ark. Code Ann. § 19-6-109Miscellaneous revenue
Ark. Code Ann. § 19-6-110Mixed funds
Ark. Code Ann. § 19-6-201General revenues enumerated1 cite
Ark. Code Ann. § 19-6-301Special revenues enumerated
Ark. Code Ann. § 19-6-401Funds generally
Ark. Code Ann. § 19-6-402Division of Aeronautics Fund
Ark. Code Ann. § 19-6-403Division of Correction Farm Fund
Ark. Code Ann. § 19-6-404Division of Arkansas State Police Fund
Ark. Code Ann. § 19-6-405State Highway and Transportation Department Fund1 cite
Ark. Code Ann. § 19-6-406Public Service Commission Fund
Ark. Code Ann. § 19-6-407Liquefied Petroleum Gas Fund
Ark. Code Ann. § 19-6-408Plant Board Fund
Ark. Code Ann. § 19-6-409Poultry and Egg Grading Fund
Ark. Code Ann. § 19-6-410Oil and Gas Commission Fund
Ark. Code Ann. § 19-6-411State Forestry Fund
Ark. Code Ann. § 19-6-412Bank Department Fund
Ark. Code Ann. § 19-6-413[Repealed.]
Ark. Code Ann. § 19-6-414[Repealed.]
Ark. Code Ann. § 19-6-415Arkansas Abstracters' Board Fund
Ark. Code Ann. § 19-6-416[Repealed.]
Ark. Code Ann. § 19-6-417Department of Health Plumbers Licensing Fund
Ark. Code Ann. § 19-6-418Office of Hazardous Materials Emergency Management Revolving Fund
Ark. Code Ann. § 19-6-419Soybean Promotion Fund
Ark. Code Ann. § 19-6-420Game Protection Fund
Ark. Code Ann. § 19-6-421Indigent Patient's Fund
Ark. Code Ann. § 19-6-422[Repealed.]
Ark. Code Ann. § 19-6-423Division of Correction Prison Industry Fund
Ark. Code Ann. § 19-6-424Motor Vehicle Commission Fund
Ark. Code Ann. § 19-6-425Public Service Commission Utility Safety Fund
Ark. Code Ann. § 19-6-426Arkansas Museum of Natural Resources Fund
Ark. Code Ann. § 19-6-427Manufactured Home Standards Fund
Ark. Code Ann. § 19-6-428[Repealed.]
Ark. Code Ann. § 19-6-429Veterinary Examiners Board Fund
Ark. Code Ann. § 19-6-430[Repealed.]
Ark. Code Ann. § 19-6-431[Repealed.]
Ark. Code Ann. § 19-6-432Community Correction Revolving Fund
Ark. Code Ann. § 19-6-433Livestock and Poultry Equine Infectious Anemia Control Fund
Ark. Code Ann. § 19-6-434Hazardous Waste Permit Fund
Ark. Code Ann. § 19-6-435Arkansas Nuclear Planning and Response Fund
Ark. Code Ann. § 19-6-436[Repealed.]
Ark. Code Ann. § 19-6-437Milk Inspection Fees Fund
Ark. Code Ann. § 19-6-438Board of Dispensing Opticians' Fund
Ark. Code Ann. § 19-6-439Arkansas State Board of Nursing Fund
Ark. Code Ann. § 19-6-440Social Work Licensing Fund
Ark. Code Ann. § 19-6-441Arkansas Beef Council Fund
Ark. Code Ann. § 19-6-442County Clerks Continuing Education Fund and the Circuit Clerks Continuing Education Fund
Ark. Code Ann. § 19-6-443Arkansas Child Passenger Protection Fund
Ark. Code Ann. § 19-6-444[Repealed.]
Ark. Code Ann. § 19-6-445Arkansas Wine Producers Council Fund
Ark. Code Ann. § 19-6-446Arkansas Corn and Grain Sorghum Promotion Board Fund
Ark. Code Ann. § 19-6-447DNA Detection Fund
Ark. Code Ann. § 19-6-448Livestock and Poultry Commission Disease and Pest Control Fund
Ark. Code Ann. § 19-6-449Arkansas Wheat Promotion Fund
Ark. Code Ann. § 19-6-450Individual Sewage Disposal Systems Improvement Fund
Ark. Code Ann. § 19-6-451Arkansas Rice Research and Promotion Fund
Ark. Code Ann. § 19-6-452Asbestos Control Fund
Ark. Code Ann. § 19-6-453Boating Safety Account Fund
Ark. Code Ann. § 19-6-454Firemen's and Police Officers' Pension and Relief Fund
Ark. Code Ann. § 19-6-455Sex and Child Offenders Registration Fund
Ark. Code Ann. § 19-6-456Nursing Home Personnel Training Fund
Ark. Code Ann. § 19-6-457[Repealed.]
Ark. Code Ann. § 19-6-458Developmental Disabilities Services — Dog Track Special Revenue Fund
Ark. Code Ann. § 19-6-459Commercial Driver License Fund
Ark. Code Ann. § 19-6-460Crime Lab Equipment Fund
Ark. Code Ann. § 19-6-461[Repealed.]
Ark. Code Ann. § 19-6-462Private Career Education Fund
Ark. Code Ann. § 19-6-463Regulated Substance Storage Tank Program Fund
Ark. Code Ann. § 19-6-464Arkansas Catfish Promotion Fund
Ark. Code Ann. § 19-6-465Child Care Fund
Ark. Code Ann. § 19-6-466Livestock and Poultry Commission Swine Testing Fund
Ark. Code Ann. § 19-6-467Work Force 2000 Development Fund
Ark. Code Ann. § 19-6-468Fire Protection Premium Tax Fund
Ark. Code Ann. § 19-6-469HVACR Licensing Fund
Ark. Code Ann. § 19-6-470[Repealed.]
Ark. Code Ann. § 19-6-471Marketing Recyclables Program Fund
Ark. Code Ann. § 19-6-472[Repealed.]
Ark. Code Ann. § 19-6-473Elder and Disabled Victims Fund
Ark. Code Ann. § 19-6-474State Police Equipment Fund
Ark. Code Ann. § 19-6-475Securities Department Fund
Ark. Code Ann. § 19-6-476[Repealed.]
Ark. Code Ann. § 19-6-477Governor's Commission on People with Disabilities Fund
Ark. Code Ann. § 19-6-478[Repealed.]
Ark. Code Ann. § 19-6-479Economic Development Incentive Fund
Ark. Code Ann. § 19-6-480Livestock and Poultry Special Revenue Fund
Ark. Code Ann. § 19-6-481[Repealed.]
Ark. Code Ann. § 19-6-482Telecommunications Equipment Fund
Ark. Code Ann. § 19-6-483[Repealed.]
Ark. Code Ann. § 19-6-484Conservation Tax Fund
Ark. Code Ann. § 19-6-485Health Department Technology Fund
Ark. Code Ann. § 19-6-486Long Term Reserve Fund
Ark. Code Ann. § 19-6-487[Repealed.]
Ark. Code Ann. § 19-6-488One Percent to Prevent Fund
Ark. Code Ann. § 19-6-489Specialty Court Program Fund
Ark. Code Ann. § 19-6-490Marine Sanitation Fund
Ark. Code Ann. § 19-6-491Domestic Peace Fund
Ark. Code Ann. § 19-6-492[Repealed.]
Ark. Code Ann. § 19-6-493Public School Facilities Fund
Ark. Code Ann. § 19-6-494— 19-6-496. [Repealed.]
Ark. Code Ann. § 19-6-497Shared Benefit Payment Fund
Ark. Code Ann. § 19-6-498Investor Education Fund
Ark. Code Ann. § 19-6-499Fallen Firefighters' Memorial Fund
Ark. Code Ann. § 19-6-501Trust fund income
Ark. Code Ann. § 19-6-601Federal grants, aids, and reimbursements
Ark. Code Ann. § 19-6-701Nonrevenue receipts
Ark. Code Ann. § 19-6-801Commercial Bait and Ornamental Fish Fund
Ark. Code Ann. § 19-6-802Arkansas Citizens First Responder Safety Enhancement Fund. [Effective until contingency in Acts 2019, No. 869, § 24, is met.]
Ark. Code Ann. § 19-6-802.1Arkansas Citizens First Responder Safety Enhancement Fund. [Effective when contingency in Acts 2019, No. 869, § 24, is met.]
Ark. Code Ann. § 19-6-803Public Legal Aid Fund
Ark. Code Ann. § 19-6-804Spyware Monitoring Fund
Ark. Code Ann. § 19-6-805[Repealed.]
Ark. Code Ann. § 19-6-806Abandoned and Orphan Well Plugging Fund
Ark. Code Ann. § 19-6-807In God We Trust License Plate Fund
Ark. Code Ann. § 19-6-808Arkansas Research Infrastructure Fund
Ark. Code Ann. § 19-6-809Arkansas Alternative Fuels Development Fund
Ark. Code Ann. § 19-6-810[Repealed.]
Ark. Code Ann. § 19-6-811Wildlife Recreation Facilities Fund
Ark. Code Ann. § 19-6-812Cigarette Fire Safety Standard Fund
Ark. Code Ann. § 19-6-813Military Funeral Honors Fund
Ark. Code Ann. § 19-6-814Digital Product and Motion Picture Office Fund
Ark. Code Ann. § 19-6-815School-Age Children Eye and Vision Care Fund
Ark. Code Ann. § 19-6-816Arkansas Retirement Community Program Fund Account
Ark. Code Ann. § 19-6-817State Drug Crime Enforcement and Prosecution Grant Fund
Ark. Code Ann. § 19-6-818Wildlife Observation Trail Fund
Ark. Code Ann. § 19-6-819Arkansas Video Service Fund
Ark. Code Ann. § 19-6-820Arkansas Court Appointed Special Advocates Program Fund
Ark. Code Ann. § 19-6-821County Coroners Continuing Education Fund
Ark. Code Ann. § 19-6-822Fallen Law Enforcement Officers' Beneficiary Fund
Ark. Code Ann. § 19-6-823Alcoholic Beverage Control Fund
Ark. Code Ann. § 19-6-824Commercial Truck Safety and Education Fund
Ark. Code Ann. § 19-6-825Arkansas Sheriffs' Association Education Fund
Ark. Code Ann. § 19-6-826Bail Bond Recovery Fund
Ark. Code Ann. § 19-6-827Interpreters between Hearing Individuals and Individuals who are Deaf, Deafblind, Hard of Hearing, or Oral Deaf Fund
Ark. Code Ann. § 19-6-828State Aid Street Fund
Ark. Code Ann. § 19-6-829Road and Bridge Repair, Maintenance, and Grants Fund
Ark. Code Ann. § 19-6-830[Repealed.]
Ark. Code Ann. § 19-6-831Arkansas Tobacco Control Revenue Fund
Ark. Code Ann. § 19-6-832Arkansas Highway Transfer Fund
Ark. Code Ann. § 19-6-833Arkansas Division of Heritage Special Fund Account
Ark. Code Ann. § 19-6-834Department of Parks, Heritage, and Tourism Fund Account
Ark. Code Ann. § 19-6-835Arkansas Industrial Hemp Program Fund
Ark. Code Ann. § 19-6-836Arkansas Medical Marijuana Implementation and Operations Fund
Ark. Code Ann. § 19-6-837Medical Marijuana Commission Fund
Ark. Code Ann. § 19-6-838Domestic Violence Shelter Fund
Ark. Code Ann. § 19-6-839Arkansas Wine Grants Fund
Ark. Code Ann. § 19-6-840Law Enforcement Training Fund
Ark. Code Ann. § 19-6-841Feral Hog Eradication Fund
Ark. Code Ann. § 19-6-842Arkansas Cyber Initiative Fund

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