Ark. Code Ann. § 27-101-110: Deposit of funds in State Treasury

(a) Except as otherwise provided in this chapter, all fees collected by the Secretary of the Department of Finance and Administration under this chapter shall be deposited as special revenues into the State Treasury to the credit of the Special Revenue Fund Account of the State Apportionment Fund.

(b) The fees collected under subsection (a) of this section shall be credited to the Boating Safety Account Fund, which is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State.