Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 35 - Collection and Payment of Taxes Generally > Subchapter 7 - Tax Collection > § 26-35-705 - Mailing tax statements.

§ 26-35-705 - Mailing tax statements.

26-35-705. Mailing tax statements.

No later than July 1 of each year, the sheriff or collector shall be required to mail statements of taxes due by any taxpayer to the address provided by the taxpayer. In the event that the address of the taxpayer changes, the taxpayer has an obligation to furnish the correct address.