Arkansas Statutes
§ 14-117-421 — Extension of taxes on books - Collection
Arkansas § 14-117-421
JurisdictionArkansas
Title14
This text of Arkansas § 14-117-421 (Extension of taxes on books - Collection) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 14-117-421 (2026).
Text
(a)The amount of the taxes provided for in this chapter shall be annually extended upon the tax books of the county and collected by the collector of the county along with the other taxes, and for his services in making the collection the collector shall receive a commission as provided by law.
(b)Collections shall be paid over to the board of the respective district by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.
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Related
Opinion No.
(Arkansas Attorney General Reports, 1998)
Legislative History
Acts 1949, No. 329, § 28; A.S.A. 1947, § 21-928.
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Bluebook (online)
Arkansas § 14-117-421, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-117-421.