(a) (1) (A) In order to fund or partially fund the bovine disease control and eradication program, there is levied a fee of one dollar ($1.00) per head on all cattle sold in this state to be used for the bovine disease control and eradication program.

(B)

(i) However, if the Deputy Director of the Arkansas Livestock and Poultry Commission determines there is an emergency, the Arkansas Livestock and Poultry Commission may promulgate a rule to temporarily raise the fee set in subdivision (a)(1)(A) of this section after receiving approval of the rule from the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee.

(ii) A rule adopted to raise the fee under this subdivision (a)(1)(B) shall be effective only during the period of time the emergency persists or for one (1) year, whichever is shorter.

(iii) If an emergency persists after one (1) year, the commission may promulgate a rule to extend the increased fee for additional one-year periods by following the procedures stated in subdivision (a)(1)(B)(i) of this section each year the rule increasing the fee is to be effective.

(iv) The commission shall not adopt an emergency rule to raise the fee under this subdivision (a)(1)(B).

(2) The fee shall not be assessed on the resale of any cattle within ten (10) calendar days after the prior sale if the fee was paid on the prior sale.

(b)

(1) The fee shall be collected by the purchaser and remitted monthly to the Director of the Department of Finance and Administration, except that if the sale occurs through a livestock auction market or any other agent of the seller, the livestock auction market or other agent shall collect and remit the fee. The director may promulgate such rules as it deems necessary to implement the collection of the fee.

(2)

(A) After deducting three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund the remainder of funds so remitted to the director shall be deposited into the State Treasury as special revenues and credited to the Livestock and Poultry Commission Disease and Pest Control Fund.

(B) Before the close of each fiscal year, the Chief Fiscal Officer of the State shall determine the amount of funds which will remain at the end of the fiscal year in the Livestock and Poultry Commission Disease and Pest Control Fund from fees collected under the provisions of this section. He or she shall allow such funds to be carried forward and made available for the same purposes in the next-succeeding fiscal year.

(C) The director shall release all information related to the fee levied per head on all cattle sold in the state to be used for the bovine disease control and eradication fund when requested by the Secretary of the Arkansas Agriculture Department.