Ark. Code Ann. § 27-70-208: Disposition of gross receipts taxes on gasohol

The gross receipts taxes levied and collected on gasohol shall be used by the Arkansas Department of Transportation to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, or repairing the public highways, and retiring highway indebtedness of this state. These taxes shall be remitted to the department in accordance with this subchapter.