Arkansas Code Title 27. Transportation § 27-70-103. Establishment of special account

(a) All taxes, penalties, and other amounts collected pursuant to the additional taxes and fees levied in § 26-55-205(b) and § 26-56-201(a)(2) shall be classified as special revenues.

(b) After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as required by § 27-70-206(1), the Treasurer of State shall transfer the net amount remaining to the State Highway and Transportation Department Fund to be set aside in a special account therein to be known as the State Highway Special Construction Account to be used solely and exclusively by the State Highway Commission:

(c) None of these funds shall be used for the construction of highway buildings, for the payment of salaries, for the purchase of supplies and materials, for highway maintenance, or any other purpose other than the construction of state highways.

(d) All taxes, penalties, and other amounts collected pursuant to § 26-55-205(b) and § 26-56-201(a)(2) shall be distributed solely and exclusively for the purposes set forth in this section. None of the amounts shall be distributed as provided by § 27-70-206(2) and (3).