Arkansas § 3-7-108 - Disposition of funds.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-7-108 — Disposition of funds., with citation guidance and answers to common questions.
§ 3-7-108. Disposition of funds.
All taxes, penalties, and costs collected by the Secretary of the Department of Finance and Administration under the provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State, on or before the fifth day of the month next following the month during which such funds shall have been received by him or her, shall allocate and transfer the funds to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account of the State Apportionment Fund an amount equivalent to the cost of collection and other charges as also provided by law.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 3-7-108
What does Arkansas Code of 1987 Annotated § 3-7-108 cover?
Section 3-7-108 ("Disposition of funds.") 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 § 3-7-108?
A common citation format is "Arkansas Code of 1987 Annotated § 3-7-108" (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 § 3-7-108 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.