Arkansas § 14-117-421 - Extension of taxes on books — Collection.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-117-421 — Extension of taxes on books — Collection., with citation guidance and answers to common questions.
§ 14-117-421. Extension of taxes on books — Collection.
The amount of the taxes provided for in this chapter shall be annually extended upon the tax books of the county and collected by the collector of the county along with the other taxes, and for his services in making the collection the collector shall receive a commission as provided by law. Collections shall be paid over to the board of the respective district by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-117-421
What does Arkansas Code of 1987 Annotated § 14-117-421 cover?
Section 14-117-421 ("Extension of taxes on books — Collection.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-117-421?
A common citation format is "Arkansas Code of 1987 Annotated § 14-117-421" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-117-421 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.