---
type: "Bill"
title: "TO AMEND THE LAW CONCERNING THE DATES TAXES ARE DUE AND PAYABLE; TO ALLOW COUNTY COLLECTORS TO COLLECT TAXES BEFORE THE FIRST BUSINESS DAY IN MARCH UNDER CERTAIN CIRCUMSTANCES; AND TO DECLARE AN EMERGENCY."
description: "TO AMEND THE LAW CONCERNING THE DATES TAXES ARE DUE AND PAYABLE; TO ALLOW COUNTY COLLECTORS TO COLLECT TAXES BEFORE THE FIRST BUSINESS DAY IN MARCH UNDER CERTAIN CIRCUMSTANCES; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1345"
citation: "Arkansas HB 1345 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brooks", "K. Hammer"]
version_count: 1
action_count: 15
vote_count: 2
first_action: "2021-01-29T15:15:56+00:00"
last_action: "2021-03-09T15:59:22+00:00"
source: "openstates"
source_identifier: "ocd-bill/95db57e8-66a2-44ad-8ef5-e18b510971f8"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "4593a76cab7c9129bf7a835ede091ecf3620afe6c3c6899301cdd1c525e51581"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas HB 1345 (2021) — TO AMEND THE LAW CONCERNING THE DATES TAXES ARE DUE AND PAYABLE; TO ALLOW COUNTY COLLECTORS TO COLLECT TAXES BEFORE THE FIRST BUSINESS DAY IN MARCH UNDER CERTAIN CIRCUMSTANCES; AND TO DECLARE AN EMERGENCY.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 1345** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1345.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **96–0** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

- Brooks — primary (person)
- K. Hammer — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-29T15:15:56+00:00** Filed `introduction`
- **2021-02-01T21:48:46+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2021-02-23T21:19:21+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-02-24T19:25:58+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-02-24T19:26:00+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-02-24T23:30:53+00:00** Received from the House.
- **2021-02-24T23:31:16+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-03-03T19:31:12+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-03-04T20:44:00+00:00** Read the third time and passed. `passage, reading-3`
- **2021-03-04T20:44:07+00:00** EMERGENCY CLAUSE ADOPTED
- **2021-03-04T20:44:29+00:00** Returned to the House as passed.
- **2021-03-04T22:03:54+00:00** Returned From the Senate as passed.
- **2021-03-04T22:03:57+00:00** TO BE ENROLLED
- **2021-03-05T16:32:18+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-03-09T15:59:22+00:00** Notification that HB1345 is now Act 307 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/95db57e8-66a2-44ad-8ef5-e18b510971f8`. Confidence: reported (aggregated from official Arkansas legislature records).