Section 23-110-104 - Disposition of license fees, fines, etc(a) All permits or license fees, excise or privilege taxes, penalties, fines, costs, and other amounts received by the Arkansas Racing Commission under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.(b) The Treasurer of State shall allocate and transfer the general revenues referred to in subsection (a) of this section to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.(c)(1) However, any increase in the amount designated by the commission for licensing fees after January 1, 2017, shall be returned to and deposited into a cash fund of the Racing Division.(2) With the approval of the commission, funds deposited into the cash fund under subdivision (c)(1) of this section shall be used to pay for drug testing or other expenses related to the regulation of horse racing in Arkansas.Amended by Act 2017, No. 425,§ 1, eff. 8/1/2017.Acts 1957, No. 46, § 30; A.S.A. 1947, § 84-2756.