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Arkansas Code Title 26. Taxation § 26-63-405. Tourism Development Trust Fund

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the “Tourism Development Trust Fund”.

(b) The revenues derived from the tourism tax levied by this subchapter shall be remitted to the Treasurer of State who shall deposit the revenues into the State Treasury as special revenues and shall credit the revenues to the fund.

(c) All revenues collected under this subchapter and credited to the fund shall be used by the Department of Parks, Heritage, and Tourism exclusively for the promotion of tourism in Arkansas.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-63-405. Tourism Development Trust Fund - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-63-405/

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