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AR HB1771
Bill
Status
4/22/2015
Primary Sponsor
Matthew Shepherd
Click for details
AI Summary
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Changes Arkansas Code § 26-36-213(a)(2)(C) to allow county collectors to receive partial payments of delinquent taxes, penalties, and interest on mineral interests, reversing the prior prohibition on partial payments.
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Permits a person holding funds due to a delinquent taxpayer to pay only the amount they possess if it is less than the total taxes, penalties, and interest owed, rather than requiring full payment or no payment.
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Removes the mandatory requirement that persons with insufficient funds must withhold payment entirely and allows discretionary partial payment of delinquent mineral interest tax obligations.
Legislative Description
To Amend The Methods Of Collecting Delinquent Taxes, Penalties, And Interest On Mineral Interests.
Last Action
Died in Senate at Sine Die adjournment.
4/22/2015