§ 27-70-202 - Definition. - Arkansas Statutes

27-70-202. Definition.

(a) As used in this subchapter, unless the context otherwise requires, "highway revenues" means and includes the following special revenues:

(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, 27-14-702, 27-14-704, 27-14-709, 27-14-716, 27-14-717, 27-14-914, 27-14-915, subchapters 5, 11-15, 18, 19, and 21 of chapter 14 of this title, and chapter 15 of this title, 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 Director 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).

(b) For the purposes of this section, any penalties, fines, charges, or other amounts paid in connection with or in lieu of any of the foregoing enumeration shall be deemed, unless otherwise expressly provided for by law, to be highway revenues and shall be added to and considered as a part of the particular foregoing enumeration to which it shall respectively belong.