The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-5-202, 19-5-203, and 19-5-205.Amended by Act 2023, No. 130,§ 2, eff. 2/24/2023.Added by Act 2016EX3, No. 1,§ 5, eff. 7/1/2016.
Arkansas Legal Code