{"data":{"id":"us-ar/ark.-code-ann.-26-56-221","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-56-221","heading":"Distribution of taxes","body":"(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.\n\n(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.","path":["AR Code","Title 26","Chapter 56","Subchapter 2"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"98f9824aca346fb900cec0f9a3ae2c0ed2c58b33ba24de1c56b0ab7d5e21ade6","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-56-220","next":"us-ar/ark.-code-ann.-26-56-222","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}
