Arkansas Code Title 26, Subtitle 4, Chapter 39, Subchapter 4 - Settlement of County Collectors' Accounts
§ 26-39-401 - Penalty.
Any county clerk or other county officer designated pursuant to § 26-28-102(a) who fails to set up the settlement of the county collector setting...
§ 26-39-402 - Review by County Court.
(a) All county collectors' settlements shall be made and filed with the county courts on or before the fourth Monday of December each year.(b)...
§ 26-39-403 - Approval or Rejection.
(a) If the tax settlement shall be found to be correct, the county court shall order the tax settlement spread in full upon the...
§ 26-39-406 - Distribution to Funds.
All taxes collected and arising under any law of this state shall be distributed by the Auditor of State if in possession of state...