(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) . Acts 1995, No. 934, § 4; 2011, No. 828, § 9. (a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) . Acts 1995, No. 934, § 4; 2011, No. 828, § 9. (a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) . Acts 1995, No. 934, § 4; 2011, No. 828, § 9. (a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) . Acts 1995, No. 934, § 4; 2011, No. 828, § 9.
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