Arkansas § 14-20-114 - Extension of levies on tax books.

Full text of Arkansas Arkansas Code of 1987 Annotated § 14-20-114 — Extension of levies on tax books., with citation guidance and answers to common questions.

§ 14-20-114. Extension of levies on tax books.

The taxes levied for county purposes named and specified shall be extended upon the tax books under the general head of county expenses, and warrants drawn by the clerk shall specify the fund or appropriation upon which they are drawn, respectively, and shall be made payable to the person in whose favor the allowance was made, or to the bearer. When so lawfully drawn and issued, the warrants shall be receivable by the sheriff and collector of revenue of the county for all licenses or debts due to the county.

Source: official Arkansas text · Last verified 2026-08-27

Frequently Asked Questions About Arkansas § 14-20-114

What does Arkansas Code of 1987 Annotated § 14-20-114 cover?

Section 14-20-114 ("Extension of levies on tax books.") 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 § 14-20-114?

A common citation format is "Arkansas Code of 1987 Annotated § 14-20-114" (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 § 14-20-114 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.