Arkansas Division of Heritage Special Fund Account

  1. Law
  2. Arkansas Code
  3. Public Finance
  4. Revenue Classification Law
  5. Special Revenue Funds Continued
  6. Arkansas Division of Heritage Special Fund Account

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  1. (a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Arkansas Division of Heritage Special Fund Account”.

  2. (b) The fund shall consist of:

    1. (1) That portion of moneys collected from the excise tax of one-eighth of one percent (1/8 of 1%) levied by Arkansas Constitution, Amendment 75, as set out in § 19-6-484(3)(C); and

    2. (2) Any other funds authorized or provided by law.

  3. (c) The fund shall be used exclusively by the Division of Arkansas Heritage as appropriated by the General Assembly.


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