Arkansas Code Annotated

Ark. Code Ann. § 19-5-101 (2026)

Title

✓ current as of May 2026

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This chapter shall be known and cited as the “Revenue Stabilization Law”.

History. Acts 1973, No. 750, § 1; A.S.A. 1947, § 13-501.

Case Notes

Constitutionality.

Former Revenue Stabilization Law did not delegate powers contrary to Ark. Const., Art. 4. Hooker v. Parkin, 235 Ark. 218, 357 S.W.2d 534 (1962) (decision under prior law).

Former Revenue Stabilization Law, in the using of moneys derived from a tax levied for one purpose for another purpose, did not violate the constitutional prohibition of Ark. Const., Art. 16, § 11. Hooker v. Parkin, 235 Ark. 218, 357 S.W.2d 534 (1962) (decision under prior law).

Former Revenue Stabilization Law, which provided for the allocation of funds within the State Treasury and which did not provide for the withdrawal of any funds from the State Treasury, not being an appropriation act within the meaning of Ark. Const., Art. 5, §§ 29 and 30, did not violate the Constitution. Hooker v. Parkin, 235 Ark. 218, 357 S.W.2d 534 (1962) (decision under prior law).

Notes of Decisions

Cited in 1 case, 2015–2015 · leading case: Sanford v. Walther, 2015 Ark. 285 (Ark. 2015).

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Sanford v. Walther, 2015 Ark. 285 (Ark. 2015). “Although the proceeds of any interest paid on delinquent tax debts are characterized as general revenue by the Revenue Stabilization Law, Arkansas Code Annotated sections 19-5-101 through - 1254 (Repl. 2007 & Supp.”

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