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Arkansas Code Title 26. Taxation § 26-80-104. Collection--Separation of proceeds

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) Rates voted for different funds of district school tax shall not be shown separately on the county tax books but shall be shown there only in the total amount of district tax to be levied.

(b) The school tax shall be collected in the same manner as county taxes are collected, at the same time and by the same person, and shall be paid into the county treasury.

(c) The county treasurer shall separate the proceeds of these taxes into the several funds as is provided by law or the school directors as is authorized by law.

(d)(1) The county treasurer in the collecting county shall separate the proceeds from the uniform rate of tax by multiplying the ratio of the uniform rate of tax divided by the total rate of tax for the school district multiplied by the net revenues from the total rate of tax for the school district.

(2) These proceeds shall be remitted to the Treasurer of State and shall be redistributed to the county treasurer as provided by § 26-80-101.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-80-104. Collection--Separation of proceeds - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-80-104/

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