Arkansas § 14-117-422 - Time for payment of taxes — Installments.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-117-422 — Time for payment of taxes — Installments., with citation guidance and answers to common questions.
§ 14-117-422. Time for payment of taxes — Installments.
All taxes levied under the terms of this chapter shall be deemed to be due and payable at any time from the third Monday in February to and including October 1 and shall be payable, at the option of the taxpayer, in installments as follows: The first installment of one-fourth (¼) of the amount of the taxes shall be due and payable on and from the third Monday in February to and including the third Monday in April; The second installment of one-fourth (¼) shall be due and payable on and from the third Monday in April to and including the third Monday in July; and The third installment of one-half (½) shall be due and payable on and from the third Monday in July to and including October 1. All such taxes remaining unpaid after the periods above specified shall be considered as delinquent.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-117-422
What does Arkansas Code of 1987 Annotated § 14-117-422 cover?
Section 14-117-422 ("Time for payment of taxes — Installments.") 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 § 14-117-422?
A common citation format is "Arkansas Code of 1987 Annotated § 14-117-422" (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 § 14-117-422 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.