Ark. Code Ann. § 26-35-603: Moneys paid over upon resignation

(a) (1) Any county collector who shall resign, be removed, or be disqualified shall pay over all moneys, which may be in his or her hands, due the state, county, city, town, or school district, to his or her successor in office and take duplicate receipts therefor. (2) One (1) of the receipts shall be filed with the county clerk and the other retained by the county collector. (b) The county clerk shall certify to the Auditor of the State the amount of the receipt, and it shall be the duty of the county collector charged therewith to pay it into the county treasury in the same manner and at the same time as regular revenues are to be paid. (c) In the receipts, it shall be specified particularly on what account the moneys mentioned were received, whether from taxes or from other sources. Acts 1883, No. 114, §§ 109, 110, p. 199; C. & M. Dig., §§ 10040, 10041; Pope's Dig., §§ 13786, 13787; A.S.A. 1947, §§ 84-911, 84-912.

(a) (1) Any county collector who shall resign, be removed, or be disqualified shall pay over all moneys, which may be in his or her hands, due the state, county, city, town, or school district, to his or her successor in office and take duplicate receipts therefor. (2) One (1) of the receipts shall be filed with the county clerk and the other retained by the county collector.

(1) Any county collector who shall resign, be removed, or be disqualified shall pay over all moneys, which may be in his or her hands, due the state, county, city, town, or school district, to his or her successor in office and take duplicate receipts therefor.

(2) One (1) of the receipts shall be filed with the county clerk and the other retained by the county collector.

(b) The county clerk shall certify to the Auditor of the State the amount of the receipt, and it shall be the duty of the county collector charged therewith to pay it into the county treasury in the same manner and at the same time as regular revenues are to be paid.

(c) In the receipts, it shall be specified particularly on what account the moneys mentioned were received, whether from taxes or from other sources.