Arkansas Code Title 27. Transportation § 27-70-202. Highway revenues, defined

(1) Fees for the registration and licensing of motor vehicles, levied and collected under §§ 27-14-305, 27-14-601, 27-14-603, 27-14-605, 27-14-614, 27-14-702, 27-14-704, 27-14-709, 27-14-716, 27-14-717, 27-14-914, 27-14-915, § 27-14-501 et seq., § 27-14-1101 et seq., the Permanent Trailer Licensing Act of 1979, § 27-14-1201 et seq., § 27-14-1301 et seq., § 27-14-1401 et seq., § 27-14-1501 et seq., § 27-14-1801 et seq., § 27-14-1901 et seq., § 27-14-2101 et seq., and § 27-15-101 et seq., except motor vehicle in-transit taxes and drive-out tag fees levied, respectively, under §§ 27-14-1805 and 27-14-2104;

(2) Taxes levied and collected under the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., commonly referred to, and denominated by the Secretary of the Department of Finance and Administration for tax distribution purposes, as the “gasoline tax”; and

(3) Ninety-five percent (95%) of the severance tax levied and collected on natural gas under § 26-58-111(5).