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§ 27-70-101. Certification of vouchers, etc

(a) The designated disbursing officers for the Arkansas Department of Transportation are hereby authorized to complete and sign one (1) certification for each state voucher or other designated document that authorizes the Auditor of State, or other official, to draw a state warrant or check on a fund administered by the Arkansas Department of Transportation. […]

§ 27-70-102. Certification of amounts due — Distribution

(a) The Arkansas Department of Transportation, through the Director of State Highways and Transportation, is authorized to certify to the Treasurer of State, Auditor of State, and the Chief Fiscal Officer of the State any amount that is due the department from a city or county of this state. (b) Upon certification, the Treasurer of […]

§ 27-70-103. State Highway Special Construction Account

(a) All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in §§ 26-55-205(b) and 26-56-201(a)(2) shall be classified as special revenues. (b) After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as required by § 27-70-206(1), the Treasurer […]

§ 27-70-104. Federal excise tax on motor fuels

(a) Should the Congress of the United States extend an option to the State of Arkansas to collect all or part of the existing excise tax on motor fuels imposed by the Internal Revenue Code, Chapter 31, Retailers Excise Tax, §§ 4041 and 4081, it is declared that the option is executed. (b) Further, if […]