§ 26-18-503 - Remittance of taxes. - Arkansas Statutes

26-18-503. Remittance of taxes.

(a) When a return of tax is required to be filed, the person required to make the return shall, without assessment or notice and demand from the director, pay the tax to the director at the time and place fixed for filing the return, determined without regard to any extension of time for filing the return.

(b) All remittances required to be paid under any state tax law shall be made payable to the Department of Finance and Administration by bank draft, check, cashier's check, money order, or money. The director shall issue a receipt, if requested, to the taxpayer for every cash payment. No remittance, other than cash, is a final discharge of liability due the director until it has been paid in cash.