(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 trust fund to be known as the 'Law Enforcement Family Relief Trust Fund'.(b) The fund shall consist of: (1) All moneys generated from the Law Enforcement Family Relief Check-off Program under § 26-51-2511;(2) Any gifts, grants, bequests, devises, and donations received under the program under § 26-51-2511; and(3) Any other revenues as may be authorized by law.(c) The fund shall be used exclusively by the Secretary of the Department of Public Safety as stated in § 26-51-2511.(d) All moneys deposited into the fund, all interest earned on deposits, and the fund balance in the fund may be disbursed as appropriated in each fiscal year of the biennium for the program.Added by Act 2021, No. 765,§ 1, eff. for tax years beginning on and after January 1, 2022.
Arkansas Legal Code