Browse Arkansas Code titles and sections
26-61-110. Disposition of taxes collected.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-61-110. Disposition of taxes collected.
(a) The county treasurer on or before the twentieth day following the end of each calendar quarter shall transmit to the Arkansas Forestry Commission all taxes collected under the provisions of this chapter during the preceding calendar quarter.
(b) The county collector shall be allowed a fee of two percent (2%) as a fee of his or her office to defray the cost of collection, and the county treasurer shall be allowed a two percent (2%) commission in accordance with § 21-6-302.
(c) The commission upon receipt thereof shall deposit the same with the Treasurer of State, who shall deposit the moneys as special revenues into the State Forestry Fund as provided in § 26-61-103.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-61-110
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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Stable record: arkansas_code:legal_authorities:26-61-110
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c1627ff1ed5d67c983a4bb0e3dfa666b56be44a82e3ebc6210ad2ad0c55d21a9
Source location: content.xml paragraph 30822
Stored source content
26-61-110. Disposition of taxes collected.
(a) The county treasurer on or before the twentieth day following the end of each calendar quarter shall transmit to the Arkansas Forestry Commission all taxes collected under the provisions of this chapter during the preceding calendar quarter.
(b) The county collector shall be allowed a fee of two percent (2%) as a fee of his or her office to defray the cost of collection, and the county treasurer shall be allowed a two percent (2%) commission in accordance with § 21-6-302.
(c) The commission upon receipt thereof shall deposit the same with the Treasurer of State, who shall deposit the moneys as special revenues into the State Forestry Fund as provided in § 26-61-103.
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Arkansas Code — all titles (historical 2020) · legal_authorities
21-6-302. County treasurers — Commission — Definition — Findings.
(a) The General Assembly finds that:
(1) Requiring the collection of commissions from funds under this section provides for fair and equitable treatment of the entities on the books of the county;
(2) The exceptions to the collection of commissions from funds are valid exceptions; and
(3) The exceptions to the collection of county treasurer commissions under this section are the only valid exceptions.
(b) Unless otherwise provided under subdivision (f)(1) of this section or subsection (g) of this section or under § 6-13-701, § 6-17-908, § 6-20-221, § 8-15-111, § 14-90-913, § 14-174-109, § 14-284-403, or § 19-5-1096, the county treasurers shall collect, as a treasurer's commission, two percent (2%) on all funds coming into their hands as treasurers and to be paid out of the respective funds.
(c) The commissions collected under this section shall be paid into the county treasury to the credit of the county treasurer's commission fund.
(d) The moneys collected by the treasurer as commissions shall be used by the treasurer to offset administrative costs.
(e)(1) The treasurer may set aside up to ten percent (10%) of the gross commissions collected annually to be credited to the county treasurer's automation fund to be used:
(A) To operate the office of the county treasurer;
(B) For administrative costs; and
(C) To purchase, maintain, and operate an automated accounting and record-keeping system.
(2) The acquisition and update of software for the automated accounting and record-keeping system are permitted uses of these funds.
(3)(A) Moneys deposited into the county treasurer's automation fund may accumulate and are not subject to the distribution of excess commission.
(B) The moneys
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-6-302
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. The source passage cites 21-6-302. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-61-103. Levy of tax.
There is levied on all timberlands in this state an annual tax of twenty cents (20¢) per acre to be collected under this chapter for deposit into the State Treasury for credit to the State Forestry Fund as special revenues to be used for the maintenance, operation, and improvement of the Arkansas Forestry Commission in its statewide program for the detection, prevention, and suppression of forest fires.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-61-103
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. The source passage cites 26-61-103. This identifies an authority to review, not proof of applicability.