Arkansas Code
Subchapter 1 - General Provisions
§ 14-24-120. Time warrants and checks to be redeemed

(a)
(1) All warrants and checks issued by any county of this state drawn upon the county treasurer shall be valid and redeemable only for a period of one (1) year from the date of issuance.
(2) All warrants and checks issued by a county shall contain on the face of the warrant or check the following words: “This warrant (check) void after one (1) year from date of issuance”.

(b)
(1) If any county warrant or check is not redeemed or reissued within the time prescribed in subdivision (a)(1) of this section, there is established a presumption that the payee declined its presentment, and it shall be the duty of the county treasurer to cancel the warrant or check and to credit the fund from which the warrant or check is drawn.
(2) If any county warrant or check is returned and is not deliverable to the payee, the warrant or check shall be considered unclaimed and shall be submitted as unclaimed property to the Auditor of State in accordance with the Uniform Disposition of Unclaimed Property Act, § 18-28-201 et seq.