Section 26-73-106 - Revenue Local Tax Revolving Fund - Revenue Local Tax Operating Fund(a) There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund.(b) All taxes collected by the secretary under this subchapter shall be deposited into the State Treasury and credited to the Revenue Local Tax Revolving Fund and transmitted at least quarterly in each state fiscal year to the local government levying the tax.Amended by Act 2019, No. 910,§ 4362, eff. 7/1/2019.Acts 1977, No. 942, § 6; A.S.A. 1947, § 17-2005; Acts 2009, No. 655, § 108.