Ark. Code Ann. § 19-6-108: Classifications of revenue

All taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, penalties, or other governmental income available to the State of Arkansas, which are required by law to be deposited into the State Treasury, shall be classified under one (1) or more of the following:

(1) General revenues;

(2) Special revenues;

(3) Trust fund income;

(4) Federal grants, aids, and reimbursements; and

(5) Nonrevenue receipts.