# Ark. Code Ann. § 26-18-308: Disposition of revenues

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-308

## Section

- **Citation:** Ark. Code Ann. § 26-18-308
- **Heading:** Disposition of revenues
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-308

## Text

All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, § 19-5-101 et seq. Acts 1979, No. 401, § 43; A.S.A. 1947, § 84-4743.

All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, § 19-5-101 et seq.

Acts 1979, No. 401, § 43; A.S.A. 1947, § 84-4743.

## Nearby sections

- [Ark. Code Ann. § 26-18-301 Duties of secretary](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-301.md)
- [Ark. Code Ann. § 26-18-302 Preservation of records and copies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-302.md)
- [Ark. Code Ann. § 26-18-303 Records confidential and privileged - Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-303.md)
- [Ark. Code Ann. § 26-18-304 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-304.md)
- [Ark. Code Ann. § 26-18-305 Examinations and investigations](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-305.md)
- [Ark. Code Ann. § 26-18-306 Time limitations for assessments, collection, refunds, and prosecution](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-306.md)
- [Ark. Code Ann. § 26-18-307 Notice requirements](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-307.md)
- [Ark. Code Ann. § 26-18-308 Disposition of revenues](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-308.md)
- [Ark. Code Ann. § 26-18-309 Defense of secretary in civil suits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-309.md)
- [Ark. Code Ann. § 26-18-310 Secretary's authority](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-310.md)
- [Ark. Code Ann. § 26-18-311 Electronic tax administration policy](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-311.md)
- [Ark. Code Ann. § 26-18-312 Signatures on electronic forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-312.md)
- [Ark. Code Ann. § 26-18-313 Construction - Standard of proof for exemptions, deductions, and credits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-313.md)
- [Ark. Code Ann. § 26-18-314 Transparency](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-314.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-308. Check the current official text before relying on it. Not legal advice.