Arkansas § 14-25-113 - Collector.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-25-113 — Collector., with citation guidance and answers to common questions.
§ 14-25-113. Collector.
The collector, in addition to following the procedures and requirements of §§ 14-25-101 — 14-25-108, shall establish and maintain a system of bookkeeping that meets the minimum requirements of a cash receipts journal and a cash disbursements journal for the recording and disbursing of tax collections. Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written. The cash disbursements journal shall also contain the classification of the disbursement. Receipts shall be recorded in a cash receipts journal that indicates the: Date of the receipt; Identification of payor; Receipt number; Total amount received; and Classification of receipts. If mechanical receipting devices such as cash registers are used, the cash receipts journal shall indicate the: Date of collections; Tape number, if applicable; Total amount collected; and Classification of collections. The cash disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements. The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement. The collector shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.
Frequently Asked Questions About Arkansas § 14-25-113
What does Arkansas Code of 1987 Annotated § 14-25-113 cover?
Section 14-25-113 ("Collector.") 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 § 14-25-113?
A common citation format is "Arkansas Code of 1987 Annotated § 14-25-113" (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 § 14-25-113 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.