Browse Arkansas Code titles and sections
26-3-202. Money.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-3-202. Money.
(a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citizen or resident of the State of Arkansas are made taxable for all state, county, school, and municipal purposes.
(b) Each person in the state required by law to list property shall make out and deliver to the county assessor, verified by the property owner's oath or affirmation, a list of all moneys, certificates, and circulating notes described in this section in his or her possession or under his or her control on January 1 of each year, which he or she is required to list for taxation, either as holder or owner thereof, or as guardian, parent, spouse, executor, administrator, receiver, accounting officer, partner, agent, or factor.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-3-202
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-3-202
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5a0639c5bfdfcea1d6eafdff330884763422c0cca06e8dc7827a936759756f44
Source location: content.xml paragraph 259
Stored source content
26-3-202. Money.
(a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citizen or resident of the State of Arkansas are made taxable for all state, county, school, and municipal purposes.
(b) Each person in the state required by law to list property shall make out and deliver to the county assessor, verified by the property owner's oath or affirmation, a list of all moneys, certificates, and circulating notes described in this section in his or her possession or under his or her control on January 1 of each year, which he or she is required to list for taxation, either as holder or owner thereof, or as guardian, parent, spouse, executor, administrator, receiver, accounting officer, partner, agent, or factor.
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