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26-39-206. Settlement for other moneys received.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-206. Settlement for other moneys received.
(a) In like manner and time as provided in § 26-39-205 [repealed], the county sheriff or county collector shall be required to settle his or her accounts of all moneys received by him or her on account of taxes, fines, penalties, and judgments. They shall be entered of record, so as to show:
(1) What is due the state and county, respectively;
(2) From what officer received;
(3) From what branch of revenue; and
(4) The particular fund, if any, to which it belongs.
(b) If any county collector shall fail to make settlement with the county court at the time required, he or she shall be attached until he or she makes a settlement. Immediately after settlement with the county court, the county clerk shall certify to the Auditor of State the amount due the state. The county collector shall, within fifteen (15) days, pay the sums into the State Treasury and, in ten (10) days, pay over to the county treasurer all sums due the county.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-206
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:26-39-206
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4cebd833173ddffad497ab69996680c163a176218c301ad2c8af95894e37beb3
Source location: content.xml paragraph 10628
Stored source content
26-39-206. Settlement for other moneys received.
(a) In like manner and time as provided in § 26-39-205 [repealed], the county sheriff or county collector shall be required to settle his or her accounts of all moneys received by him or her on account of taxes, fines, penalties, and judgments. They shall be entered of record, so as to show:
(1) What is due the state and county, respectively;
(2) From what officer received;
(3) From what branch of revenue; and
(4) The particular fund, if any, to which it belongs.
(b) If any county collector shall fail to make settlement with the county court at the time required, he or she shall be attached until he or she makes a settlement. Immediately after settlement with the county court, the county clerk shall certify to the Auditor of State the amount due the state. The county collector shall, within fifteen (15) days, pay the sums into the State Treasury and, in ten (10) days, pay over to the county treasurer all sums due the county.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-205. [Repealed.]
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-205
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. The source passage cites 26-39-205. This identifies an authority to review, not proof of applicability.