Arkansas Code Title 26, Subtitle 3, Chapter 28, Subchapter 2 - Unit Tax Ledger System
§ 26-28-201 - Installation.
When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve...
§ 26-28-202 - Prerequisites.
The "unit tax ledger system" shall be a system of tax accounting that covers the following prerequisites: (1) A ledger account for each unit...
§ 26-28-203 - Effect of Adoption.
(a) Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office...