Ark. Code Ann. § 19-5-956: Tourism Development Trust Fund

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "Tourism Development Trust Fund".

(b) The fund shall consist of those special revenues as specified in § 19-6-301 (146) and fifty percent (50%) of those special revenues as specified in § 19-6-301 (262), there to be used by the Department of Commerce exclusively for the promotion of wine tourism in Arkansas.