# Ark. Code Ann. § 26-52-107: Disposition of taxes, interest, and penalties

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-107

## Section

- **Citation:** Ark. Code Ann. § 26-52-107
- **Heading:** Disposition of taxes, interest, and penalties
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-107

## Text

All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the same to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by, and to be used for the respective purposes set forth in, the Revenue Stabilization Law, § 19-5-101 et seq. Amended by Act 2019, No. 910,§ 3820, eff. 7/1/2019. Acts 1941, No. 386, § 18, as added by Acts 1953, No. 118, § 32(A); A.S.A. 1947, § 84-1918.

All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the same to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by, and to be used for the respective purposes set forth in, the Revenue Stabilization Law, § 19-5-101 et seq.

Amended by Act 2019, No. 910,§ 3820, eff. 7/1/2019.

Acts 1941, No. 386, § 18, as added by Acts 1953, No. 118, § 32(A); A.S.A. 1947, § 84-1918.

## Nearby sections

- [Ark. Code Ann. § 26-52-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-101.md)
- [Ark. Code Ann. § 26-52-102 Purposes of chapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-102.md)
- [Ark. Code Ann. § 26-52-103 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-103.md)
- [Ark. Code Ann. § 26-52-104 Tax additional to other taxes](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-104.md)
- [Ark. Code Ann. § 26-52-105 Administration - Rules](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-105.md)
- [Ark. Code Ann. § 26-52-106 Cost of administration of chapter - Distribution of surplus annually](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-106.md)
- [Ark. Code Ann. § 26-52-107 Disposition of taxes, interest, and penalties](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-107.md)
- [Ark. Code Ann. § 26-52-108 Changes in law - Notice to permit holders](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-108.md)
- [Ark. Code Ann. § 26-52-110 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-110.md)
- [Ark. Code Ann. § 26-52-111 Remote sellers and marketplace facilitators](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-107. Check the current official text before relying on it. Not legal advice.