Arkansas Statutes
§ 26-28-104 — Recapitulation of taxes
Arkansas·Title 26
(a)It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.
(b)A copy of the recapitulation under this section shall be a part of the tax books.
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Legislative History
Acts 1883, No. 114, § 89, p. 199; C. & M. Dig., § 10011; Pope's Dig., § 13759; A.S.A. 1947, § 84-803; Acts 2003, No. 295, § 3.
Nearby Sections
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§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues