Ark. Code Ann. § 26-56-221: Distribution of taxes

(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A) , shall be remitted to the Treasurer of State separate from other distillate special fuel taxes.

(b) The gross amount of the taxes described in subsection (a) of this section shall be distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., without making any deduction for credit to the Constitutional Officers Fund and the State Central Services Fund.