Arkansas Code § 26-52-107

Disposition of taxes, interest, and penalties
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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.
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.
Acts 1941, No. 386, § 18, as added by Acts 1953, No. 118, § 32(A); A.S.A. 1947, § 84-1918.

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