1. (a) Fees paid to county deputy tax collectors for the collection of delinquent taxes and fees paid to deputy sheriffs in lieu of a salary shall be considered wages for retirement purposes.
2. (b) Service credit will be granted for any month in which the deputy tax collector or deputy sheriff works at least eighty (80) hours, provided the deputy tax collector or deputy sheriff is hired with the intent of working at least ninety (90) days.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "305 – 1991 (11) – Wages for Deputy Tax Collectors (as amended November 1995)"