{"data":{"id":"us-ar/ark.-code-ann.-14-119-109","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-119-109","heading":"Cash receipts journal","body":"(a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district. (b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of: (1) Date; (2) Person moneys received from; (3) Prenumbered receipt number; (4) Total amount received; (5) Additional columns as deemed necessary by the district for proper classification. Acts 1973, No. 211, § 9; A.S.A. 1947, § 21-2209.\n\n(a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.\n\n(b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of: (1) Date; (2) Person moneys received from; (3) Prenumbered receipt number; (4) Total amount received; (5) Additional columns as deemed necessary by the district for proper classification.\n\n(1) Date;\n\n(2) Person moneys received from;\n\n(3) Prenumbered receipt number;\n\n(4) Total amount received;\n\n(5) Additional columns as deemed necessary by the district for proper classification.","path":["AR Code","Title 14","Chapter 119"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"1dcc84e363c01c0397c24d83500035e293ecfbd5f3e6235b23c06f80a4138a3a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-119-108","next":"us-ar/ark.-code-ann.-14-119-110"},"notice":"GroundRules: Original legal text. Not legal advice."}