Ark. Code § 19-2-304
Current with legislation from 2024 Fiscal and Special Sessions.
Each state agency shall record upon its books of record the amounts due it for delivery of goods and services, licenses, unpaid taxes, student loans, special assessments, accounts receivable, and notes receivable that are recognized by the state agency as due and payable or recognized as current-year income or as an asset that is due and payable upon a date ascertained.
Ark. Code § 19-2-304