The gross receipts taxes levied and collected on gasohol shall be used by the Arkansas Department of Transportation to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, or repairing the public highways, and retiring highway indebtedness of this state. These taxes shall be remitted to the department in accordance with this subchapter.Amended by Act 2017, No. 707,§ 413, eff. 8/1/2017.Acts 1981, No. 865, § 1; A.S.A. 1947, § 76-334.1; Acts 1989, No. 821, § 13.
Arkansas Legal Code