Arkansas § 14-62-111 - Collection of sales and use taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-62-111 — Collection of sales and use taxes., with citation guidance and answers to common questions.
§ 14-62-111. Collection of sales and use taxes.
If a receiver is appointed under § 14-62-104, sales and use taxes of the extinct municipal corporation shall continue to be collected in the manner provided by law by the Department of Finance and Administration, with the collections paid to the receiver for the benefit of the extinct municipal corporation. At the time a final order of dissolution is entered under § 14-62-114, the collection of sales and use taxes of the extinct municipal corporation shall cease, except as otherwise provided under this chapter. Delinquent sales and use taxes of the extinct municipal corporation shall continue to be collected in the manner provided by law, and the Department of Finance and Administration and the receiver shall cooperate in the collection of the delinquent sales and use taxes.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-62-111
What does Arkansas Code of 1987 Annotated § 14-62-111 cover?
Section 14-62-111 ("Collection of sales and use taxes.") 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 § 14-62-111?
A common citation format is "Arkansas Code of 1987 Annotated § 14-62-111" (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 § 14-62-111 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.