Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 56 - Special Motor Fuels Taxes > Subchapter 2 - Distillate Special Fuels > § 26-56-230 - Disposition of taxes, fees, and other revenues.

§ 26-56-230 - Disposition of taxes, fees, and other revenues.

26-56-230. Disposition of taxes, fees, and other revenues.

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 -- 27-70-203, 27-70-206, and 27-70-207.