Ark. Code Ann. § 26-52-106: Cost of administration of chapter - Distribution of surplus annually

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected.

(b) If any funds appropriated for the administration of this chapter shall remain in the hands of the Secretary of the Department of Finance and Administration at the end of each fiscal year that shall not have been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-52-107 .