Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 17 - Revenue Division > Subchapter 5 - Collection of Revenues > § 26-17-504 - Deposits and collections.

§ 26-17-504 - Deposits and collections.

26-17-504. Deposits and collections.

(a) The Director of the Department of Finance and Administration shall make daily deposits in the State Treasury of all moneys and checks collected by him.

(b) The State Treasurer shall promptly return to the director all checks which for any reason were not paid, and it shall be the duty of the director to collect all such checks.