The Economic Development Incentive Fund shall consist of those special revenues as specified in § 19-6-301 (181), there to be used for financial incentive plans to provide businesses with an incentive to locate a new facility or expand an existing facility in Arkansas and for the other purposes as set out in the Arkansas Economic Development Incentive Act of 1993, § 15-4-1601 et seq.
Ark. Code § 19-6-479