Arkansas Code Title 8. Environmental Law § 8-6-1004. Fee collection

(1) Each landfill permittee and each solid waste transporter shall submit to the Division of Environmental Quality on or before January 15, April 15, July 15, and October 15 of each year a quarterly report which accurately states the total weight or volume of solid waste received at the landfill or transported out of state during the previous quarter;

(2) On or before January 15, April 15, July 15, and October 15 of each year, each landfill permittee and solid waste transporter shall pay to the division the full amount of such disposal fees due for the previous quarter; and

(3) The disposal and transportation fees collected pursuant to this section shall be special revenues and shall be deposited into the State Treasury to the credit of the Landfill Post-Closure Trust Fund.