Arkansas § 3-6-106 - Collection of fees and taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-6-106 — Collection of fees and taxes., with citation guidance and answers to common questions.
§ 3-6-106. Collection of fees and taxes.
The permit fees and the tax herein provided shall be collected in the same manner as all other liquor taxes and under such reasonable rules as the Secretary of the Department of Finance and Administration or his or her successor may provide. The permit fees and taxes shall be deposited into the State Treasury as general revenues to the credit of the State Apportionment Fund, there to be allocated to the various funds, fund accounts, and accounts participating in general revenues in the respective proportions to each as provided by law and be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 3-6-106
What does Arkansas Code of 1987 Annotated § 3-6-106 cover?
Section 3-6-106 ("Collection of fees and taxes.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 3-6-106?
A common citation format is "Arkansas Code of 1987 Annotated § 3-6-106" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 3-6-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.