Ark. Code Ann. § 19-5-986: Arkansas State Parks Trust Fund

(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 fund to be known as the "Arkansas State Parks Trust Fund", there to be used by the State Parks, Recreation, and Travel Commission as appropriations are available. The commission shall annually expend at least ninety percent (90%) of the funds available for the purpose of development, preservation, and protection of the infrastructure in the existing state parks of Arkansas.

(b) The fund shall consist of severance taxes collected from diamond mining pursuant to § 26-58-107 .