(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 'Department of Parks, Heritage, and Tourism Fund Account'.(b) The fund shall consist of: (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)(B); and(2) Any other funds authorized or provided by law.(c) The fund shall be used by the Department of Parks, Heritage, and Tourism for state park purposes as appropriated by the General Assembly.Amended by Act 2019, No. 910,§ 5678, eff. 7/1/2019.Added by Act 2017, No. 1051,§ 7, eff. 7/1/2017.
Arkansas Legal Code