Arkansas StatutesChapter 79 - County Road Taxยง 26-79-101 - Levy of tax and collection.ยง 26-79-102 - Levy when not voted.ยง 26-79-103 - Account of money collected.ยง 26-79-104 - Apportionment to municipalities.ยง 26-79-105 - Appropriation of funds.ยง 26-79-106 - Interest earned on funds.