{"data":{"id":"us-ar/ark.-code-ann.-26-57-1005","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1005","heading":"Disposition of revenues","body":"(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.\n\n(b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) .","path":["AR Code","Title 26","Chapter 57","Subchapter 10"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"4c2c86db454bf359b852e925e06503c2e4e9ca5ec121bfb5e116aeaa4abbcbd6","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-1004","next":"us-ar/ark.-code-ann.-26-57-1101"},"notice":"GroundRules: Original legal text. Not legal advice."}