Arkansas Code Title 14. Local Government § 14-39-106. Revenue statements

(b)(1) The receiver and back-tax collector, at the end of each month, shall pay into the State Treasury the whole sum collected or received by him or her, less his or her compensation.

(2) He or she shall distinguish, in making such payments, the respective sources from which the moneys paid in are derived, showing what is collected from taxes for general purposes and what is collected for special purposes, and designating the particular or special purpose, so that the moneys may be kept separate in the State Treasury in order that the Treasurer of State may pay them according to any lien, priority or equity, which may be declared by any court touching any of the funds in favor of any creditor or class of creditors.