Ark. Code Ann. § 26-26-1610 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1610
Notice of assessment - Review and refunds
Status: in_force

(a) After the Tax Division of the Arkansas Public Service Commission shall have completed the original assessment of any property within its jurisdiction, it shall, as soon as practicable, give notice in writing by first class mail to the owner, officer, agent, or attorney making the statement, or, if no statement has been filed, then the notice is to be forwarded by first class mail to the party or company against which the assessment has been made, showing the total amount of the assessment. (b) (1) (A) If the owner of the property so assessed is dissatisfied with the assessment made by the division, as approved by the Arkansas Public Service Commission or the State Highway Commission, the owner, within thirty (30) days from date of notice under subsection (a) of this section, may file with the appropriate commission a written petition for review of the assessment. (B) The deadline for filing a written petition under subdivision (b)(1)(A) of this section may be extended for fifteen (15) days by order of the appropriate commission for good cause shown. (C) (i) A written petition under subdivision (b)(1)(A) of this section may be signed and filed by the property owner or an officer, agent, or attorney on the property owner's behalf. (ii) However, the appropriate commission may require that the property owner be represented by a licensed attorney in any filings or proceedings following the filing of the petition. (2) (A) All hearings on the petition shall be had before the appropriate commission or its agent on or before November 1 after assessment notice has been given. However, hearings on petitions for review of assessments of bus lines, motor carriers, airlines, water transportation companies, and private car companies, which assessments are certified to the Secretary of the Department of Finance and Administration for collection of tax, shall be to the appropriate commission or its agent, on or before December 31 of the assessing year. (B) However, a hearing may be continued by order of the appropriate commission for a period not to exceed ninety (90) days. (c) (1) The company, on an appeal to the Pulaski County Circuit Court from an order or finding of the appropriate commission during the pendency of a final judgment after any appeal, shall pay all taxes due before the date on which penalties are attached based upon the original assessment. (2) If on or prior to the final date for the payment of taxes without penalty the final judgment of the court shall have been entered, all taxes due shall be based upon the amount of the assessment arising under the final judgment. (d) (1) In the event any company shall not have paid on or before the final date for payment of taxes without penalty, all taxes due based upon the assessment record on the tax rolls on the final date, then the company shall be required to pay, in addition to these taxes and by reason of the delinquency, all penalties at the time provided by law, together with the costs as shall have accrued. (2) (A) At the time the payment is made, the company shall, in writing, advise the official to whom payment of taxes, penalties, and costs have been paid that a specified amount thereof is being paid under protest. (B) (i) Upon receipt of the payment and written protest, the collecting official shall cause the specified amount set forth by the company to be deposited into an ad valorem tax protest fund. (ii) If as a result of any final judgment the company shall be entitled to a refund, then the collecting official shall cause a refund, as determined by the final judgment to be made from the fund; and the remaining if any or the whole if no refund is due the company shall be distributed for the benefit of the respective taxing units entitled thereto. Amended by Act 2019, No. 910,§ 3687, eff. 7/1/2019. Amended by Act 2017, No. 659,§ 2, eff. 8/1/2017. Acts 1927, No. 129, § 24; Pope's Dig., § 2050; Acts 1945, No. 289, § 1; 1953, No. 388, § 1; 1961, No. 129, § 6; 1965, No. 425, § 1; A.S.A. 1947, § 84-612; Acts 2009, No. 218, § 3; 2009, No. 951, §§ 1, 4.

(a) After the Tax Division of the Arkansas Public Service Commission shall have completed the original assessment of any property within its jurisdiction, it shall, as soon as practicable, give notice in writing by first class mail to the owner, officer, agent, or attorney making the statement, or, if no statement has been filed, then the notice is to be forwarded by first class mail to the party or company against which the assessment has been made, showing the total amount of the assessment.

(b) (1) (A) If the owner of the property so assessed is dissatisfied with the assessment made by the division, as approved by the Arkansas Public Service Commission or the State Highway Commission, the owner, within thirty (30) days from date of notice under subsection (a) of this section, may file with the appropriate commission a written petition for review of the assessment. (B) The deadline for filing a written petition under subdivision (b)(1)(A) of this section may be extended for fifteen (15) days by order of the appropriate commission for good cause shown. (C) (i) A written petition under subdivision (b)(1)(A) of this section may be signed and filed by the property owner or an officer, agent, or attorney on the property owner's behalf. (ii) However, the appropriate commission may require that the property owner be represented by a licensed attorney in any filings or proceedings following the filing of the petition. (2) (A) All hearings on the petition shall be had before the appropriate commission or its agent on or before November 1 after assessment notice has been given. However, hearings on petitions for review of assessments of bus lines, motor carriers, airlines, water transportation companies, and private car companies, which assessments are certified to the Secretary of the Department of Finance and Administration for collection of tax, shall be to the appropriate commission or its agent, on or before December 31 of the assessing year. (B) However, a hearing may be continued by order of the appropriate commission for a period not to exceed ninety (90) days.

(1) (A) If the owner of the property so assessed is dissatisfied with the assessment made by the division, as approved by the Arkansas Public Service Commission or the State Highway Commission, the owner, within thirty (30) days from date of notice under subsection (a) of this section, may file with the appropriate commission a written petition for review of the assessment. (B) The deadline for filing a written petition under subdivision (b)(1)(A) of this section may be extended for fifteen (15) days by order of the appropriate commission for good cause shown. (C) (i) A written petition under subdivision (b)(1)(A) of this section may be signed and filed by the property owner or an officer, agent, or attorney on the property owner's behalf. (ii) However, the appropriate commission may require that the property owner be represented by a licensed attorney in any filings or proceedings following the filing of the petition.

(A) If the owner of the property so assessed is dissatisfied with the assessment made by the division, as approved by the Arkansas Public Service Commission or the State Highway Commission, the owner, within thirty (30) days from date of notice under subsection (a) of this section, may file with the appropriate commission a written petition for review of the assessment.

(B) The deadline for filing a written petition under subdivision (b)(1)(A) of this section may be extended for fifteen (15) days by order of the appropriate commission for good cause shown.

(C) (i) A written petition under subdivision (b)(1)(A) of this section may be signed and filed by the property owner or an officer, agent, or attorney on the property owner's behalf. (ii) However, the appropriate commission may require that the property owner be represented by a licensed attorney in any filings or proceedings following the filing of the petition.

(i) A written petition under subdivision (b)(1)(A) of this section may be signed and filed by the property owner or an officer, agent, or attorney on the property owner's behalf.

(ii) However, the appropriate commission may require that the property owner be represented by a licensed attorney in any filings or proceedings following the filing of the petition.

(2) (A) All hearings on the petition shall be had before the appropriate commission or its agent on or before November 1 after assessment notice has been given. However, hearings on petitions for review of assessments of bus lines, motor carriers, airlines, water transportation companies, and private car companies, which assessments are certified to the Secretary of the Department of Finance and Administration for collection of tax, shall be to the appropriate commission or its agent, on or before December 31 of the assessing year. (B) However, a hearing may be continued by order of the appropriate commission for a period not to exceed ninety (90) days.

(A) All hearings on the petition shall be had before the appropriate commission or its agent on or before November 1 after assessment notice has been given. However, hearings on petitions for review of assessments of bus lines, motor carriers, airlines, water transportation companies, and private car companies, which assessments are certified to the Secretary of the Department of Finance and Administration for collection of tax, shall be to the appropriate commission or its agent, on or before December 31 of the assessing year.

(B) However, a hearing may be continued by order of the appropriate commission for a period not to exceed ninety (90) days.

(c) (1) The company, on an appeal to the Pulaski County Circuit Court from an order or finding of the appropriate commission during the pendency of a final judgment after any appeal, shall pay all taxes due before the date on which penalties are attached based upon the original assessment. (2) If on or prior to the final date for the payment of taxes without penalty the final judgment of the court shall have been entered, all taxes due shall be based upon the amount of the assessment arising under the final judgment.

(1) The company, on an appeal to the Pulaski County Circuit Court from an order or finding of the appropriate commission during the pendency of a final judgment after any appeal, shall pay all taxes due before the date on which penalties are attached based upon the original assessment.

(2) If on or prior to the final date for the payment of taxes without penalty the final judgment of the court shall have been entered, all taxes due shall be based upon the amount of the assessment arising under the final judgment.

(d) (1) In the event any company shall not have paid on or before the final date for payment of taxes without penalty, all taxes due based upon the assessment record on the tax rolls on the final date, then the company shall be required to pay, in addition to these taxes and by reason of the delinquency, all penalties at the time provided by law, together with the costs as shall have accrued. (2) (A) At the time the payment is made, the company shall, in writing, advise the official to whom payment of taxes, penalties, and costs have been paid that a specified amount thereof is being paid under protest. (B) (i) Upon receipt of the payment and written protest, the collecting official shall cause the specified amount set forth by the company to be deposited into an ad valorem tax protest fund. (ii) If as a result of any final judgment the company shall be entitled to a refund, then the collecting official shall cause a refund, as determined by the final judgment to be made from the fund; and the remaining if any or the whole if no refund is due the company shall be distributed for the benefit of the respective taxing units entitled thereto.

(1) In the event any company shall not have paid on or before the final date for payment of taxes without penalty, all taxes due based upon the assessment record on the tax rolls on the final date, then the company shall be required to pay, in addition to these taxes and by reason of the delinquency, all penalties at the time provided by law, together with the costs as shall have accrued.

(2) (A) At the time the payment is made, the company shall, in writing, advise the official to whom payment of taxes, penalties, and costs have been paid that a specified amount thereof is being paid under protest. (B) (i) Upon receipt of the payment and written protest, the collecting official shall cause the specified amount set forth by the company to be deposited into an ad valorem tax protest fund. (ii) If as a result of any final judgment the company shall be entitled to a refund, then the collecting official shall cause a refund, as determined by the final judgment to be made from the fund; and the remaining if any or the whole if no refund is due the company shall be distributed for the benefit of the respective taxing units entitled thereto.

(A) At the time the payment is made, the company shall, in writing, advise the official to whom payment of taxes, penalties, and costs have been paid that a specified amount thereof is being paid under protest.

(B) (i) Upon receipt of the payment and written protest, the collecting official shall cause the specified amount set forth by the company to be deposited into an ad valorem tax protest fund. (ii) If as a result of any final judgment the company shall be entitled to a refund, then the collecting official shall cause a refund, as determined by the final judgment to be made from the fund; and the remaining if any or the whole if no refund is due the company shall be distributed for the benefit of the respective taxing units entitled thereto.

(i) Upon receipt of the payment and written protest, the collecting official shall cause the specified amount set forth by the company to be deposited into an ad valorem tax protest fund.

(ii) If as a result of any final judgment the company shall be entitled to a refund, then the collecting official shall cause a refund, as determined by the final judgment to be made from the fund; and the remaining if any or the whole if no refund is due the company shall be distributed for the benefit of the respective taxing units entitled thereto.

Amended by Act 2019, No. 910,§ 3687, eff. 7/1/2019.

Amended by Act 2017, No. 659,§ 2, eff. 8/1/2017.

Acts 1927, No. 129, § 24; Pope's Dig., § 2050; Acts 1945, No. 289, § 1; 1953, No. 388, § 1; 1961, No. 129, § 6; 1965, No. 425, § 1; A.S.A. 1947, § 84-612; Acts 2009, No. 218, § 3; 2009, No. 951, §§ 1, 4.
Ark. Code Ann. § 26-57-1217 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1217
Purpose
Status: in_force

The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business. Acts 1997, No. 928, § 17.

The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business.

Acts 1997, No. 928, § 17.
Ark. Code Ann. § 26-74-204 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-204
Issuance of bonds
Status: in_force

(a) Counties levying the tax permitted in this subchapter are authorized, in addition to the authority existing under the laws of the state, enacted, to acquire, construct, equip, reconstruct, extend, and improve capital improvements of a public nature, collectively referred to as a "project", within or near such counties, and are authorized to issue bonds to provide funds for accomplishing projects and to pledge all or any part of the revenues which the county is entitled to receive from the tax levied by such county pursuant to this subchapter to pay lease rentals or the principal of, interest on, and fees and expenses in connection with such bonds. (b) Bonds issued by a county pursuant to this subchapter shall be authorized by ordinance of the quorum court. The bonds may: (1) Be coupon bonds payable to bearer or may be registered as to principal or as to principal and interest; (2) Be exchangeable for bonds of another denomination; (3) Be in such form and denominations; (4) Be made payable at such places within or without the state; (5) Be issued in one (1) or more series; (6) Bear such date or dates; (7) Mature at such time or times, not exceeding forty (40) years from their respective dates; (8) Bear interest at such rate or rates; (9) Be payable in such medium of payment; (10) Be subject to such terms of redemption; and (11) Contain such other terms, covenants, and conditions as the ordinance authorizing their issuance may provide including, without limitation, those pertaining to: (A) The custody, investment, and application of the proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance of various funds and reserves; (D) The nature and extent of the security and pledging of revenues; (E) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and (F) The rights of the holders and registered owners of the bonds. (c) There may be successive bond issues for the purpose of financing the same project, and there may be successive bond issues for financing the cost of reconstructing, replacing, constructing additions to, extending, improving, and equipping projects already in existence, whether or not originally financed by bonds issued under this subchapter, and with each successive issue to be authorized as provided by this subchapter. Priority between and among issues and successive issues as to security of the pledge of revenues and lien on the project facilities involved may be controlled by the ordinance authorizing the issuance of bonds under this subchapter. Subject to the provisions of this subchapter pertaining to registration, the bonds shall have all the qualities of negotiable instruments under the laws of the State of Arkansas. A copy of the ordinance authorizing bonds under this subchapter, certified by the county clerk of the county, shall be filed with the Secretary of the Department of Finance and Administration and with the Treasurer of State. (d) The bonds shall be executed by the county judge of the county and attested by the county clerk of the county by their manual or facsimile signatures. Coupons attached to the bonds shall be executed by the facsimile signature of the county judge. In case any of the officers whose signatures appear on the bonds or coupons cease to be such officers before delivery of the bonds or coupons, their signatures shall nevertheless be valid and sufficient for all purposes. The bonds shall be sealed with the seal of the county issuing the bonds. (e) The bonds shall not be general obligations of the county involved but shall be special obligations secured and payable as provided in this subchapter. In no event shall the bonds constitute an indebtedness of the county within the meaning of any constitutional or statutory limitation. The principal of and interest on all bonds issued under the authority of this subchapter shall be secured by a pledge of and shall be payable from all or any part of the revenues derived by the county from the tax levied by the county pursuant to this subchapter or from all or any part of the revenues derived from the operation of the project involved, if and to the extent permitted by other laws of the State of Arkansas authorizing the issuance of revenue bonds secured by the revenues of such facilities. The ordinance authorizing the issuance of bonds together with this subchapter shall constitute a contract by and between the county and the holders and registered owners of the bonds issued by the county under the authority of this subchapter, which contract and all covenants, agreements, and obligations therein shall be promptly performed in strict compliance with the terms and provisions of the contract, and the contract and all rights of the holders and registered owners of the bonds and the obligations of the county may be enforced by mandamus or any other appropriate proceeding at law or in equity. It shall be plainly stated on the face of each bond that it has been issued under the provisions of this subchapter. (f) The ordinance authorizing the bonds may provide for the execution by the county with a bank or trust company, within or without the State of Arkansas, of a trust indenture. The trust indenture may control the priority between and among successive issues and series and may contain any other terms, covenants, and conditions that are deemed desirable by the quorum court including, without limitation, those pertaining to: (1) The custody, investment, and application of the proceeds of bonds; (2) The collection and disposition of revenues; (3) The maintenance of various funds and reserves; (4) The nature and extent of the security; (5) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and (6) The rights of the holders and registered owners of the bonds. (g) Bonds issued under the authority of this subchapter may be sold at public or private sale. If sold at public sale, the bonds shall be sold on sealed bids, and notice of the sale shall be published one (1) time in a newspaper having a general circulation throughout the State of Arkansas, at least ten (10) days prior to the date of the sale. In either case, the bonds may be sold at such price as the county may accept, including sale at a discount. (h) Bonds issued under the authority of this subchapter are made securities in which insurance companies, trust companies, banks, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them. Such bonds are made securities which may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of the state for any purpose for which the deposit of bonds or obligations of the state is authorized by law. Any municipality or county or any board, commission, or other authority established by any such municipality or county or the boards of trustees, respectively, of any retirement fund or retirement system created by or pursuant to authority conferred by the General Assembly in its discretion may invest any of its funds not immediately needed for its purposes in bonds issued under the authority of this subchapter, and bonds issued under the authority of this subchapter shall be eligible to secure the deposit of public funds. (i) The principal of and interest on bonds issued under the authority of this subchapter shall be exempt from all state, county, school district, community college district, and municipal taxes. This exemption shall include income, property, inheritance, and estate taxes. (j) Revenue bonds may be issued under this subchapter for the purpose of refunding any obligations issued under this subchapter or under the authority of any other law for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature. These refunding bonds may be combined with bonds issued under the provisions of this section into a single issue. When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof. The ordinance under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby. These refunding bonds shall be issued and secured in the manner provided for other bonds issued under this subchapter and shall have all the attributes of these bonds. Amended by Act 2019, No. 910,§ 4367, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, § 22, as added by Acts 1983, No. 723, § 5; A.S.A. 1947, § 17-2040.

(a) Counties levying the tax permitted in this subchapter are authorized, in addition to the authority existing under the laws of the state, enacted, to acquire, construct, equip, reconstruct, extend, and improve capital improvements of a public nature, collectively referred to as a "project", within or near such counties, and are authorized to issue bonds to provide funds for accomplishing projects and to pledge all or any part of the revenues which the county is entitled to receive from the tax levied by such county pursuant to this subchapter to pay lease rentals or the principal of, interest on, and fees and expenses in connection with such bonds.

(b) Bonds issued by a county pursuant to this subchapter shall be authorized by ordinance of the quorum court. The bonds may: (1) Be coupon bonds payable to bearer or may be registered as to principal or as to principal and interest; (2) Be exchangeable for bonds of another denomination; (3) Be in such form and denominations; (4) Be made payable at such places within or without the state; (5) Be issued in one (1) or more series; (6) Bear such date or dates; (7) Mature at such time or times, not exceeding forty (40) years from their respective dates; (8) Bear interest at such rate or rates; (9) Be payable in such medium of payment; (10) Be subject to such terms of redemption; and (11) Contain such other terms, covenants, and conditions as the ordinance authorizing their issuance may provide including, without limitation, those pertaining to: (A) The custody, investment, and application of the proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance of various funds and reserves; (D) The nature and extent of the security and pledging of revenues; (E) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and (F) The rights of the holders and registered owners of the bonds.

(1) Be coupon bonds payable to bearer or may be registered as to principal or as to principal and interest;

(2) Be exchangeable for bonds of another denomination;

(3) Be in such form and denominations;

(4) Be made payable at such places within or without the state;

(5) Be issued in one (1) or more series;

(6) Bear such date or dates;

(7) Mature at such time or times, not exceeding forty (40) years from their respective dates;

(8) Bear interest at such rate or rates;

(9) Be payable in such medium of payment;

(10) Be subject to such terms of redemption; and

(11) Contain such other terms, covenants, and conditions as the ordinance authorizing their issuance may provide including, without limitation, those pertaining to: (A) The custody, investment, and application of the proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance of various funds and reserves; (D) The nature and extent of the security and pledging of revenues; (E) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and (F) The rights of the holders and registered owners of the bonds.

(A) The custody, investment, and application of the proceeds of the bonds;

(B) The collection and disposition of revenues;

(C) The maintenance of various funds and reserves;

(D) The nature and extent of the security and pledging of revenues;

(E) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and

(F) The rights of the holders and registered owners of the bonds.

(c) There may be successive bond issues for the purpose of financing the same project, and there may be successive bond issues for financing the cost of reconstructing, replacing, constructing additions to, extending, improving, and equipping projects already in existence, whether or not originally financed by bonds issued under this subchapter, and with each successive issue to be authorized as provided by this subchapter. Priority between and among issues and successive issues as to security of the pledge of revenues and lien on the project facilities involved may be controlled by the ordinance authorizing the issuance of bonds under this subchapter. Subject to the provisions of this subchapter pertaining to registration, the bonds shall have all the qualities of negotiable instruments under the laws of the State of Arkansas. A copy of the ordinance authorizing bonds under this subchapter, certified by the county clerk of the county, shall be filed with the Secretary of the Department of Finance and Administration and with the Treasurer of State.

(d) The bonds shall be executed by the county judge of the county and attested by the county clerk of the county by their manual or facsimile signatures. Coupons attached to the bonds shall be executed by the facsimile signature of the county judge. In case any of the officers whose signatures appear on the bonds or coupons cease to be such officers before delivery of the bonds or coupons, their signatures shall nevertheless be valid and sufficient for all purposes. The bonds shall be sealed with the seal of the county issuing the bonds.

(e) The bonds shall not be general obligations of the county involved but shall be special obligations secured and payable as provided in this subchapter. In no event shall the bonds constitute an indebtedness of the county within the meaning of any constitutional or statutory limitation. The principal of and interest on all bonds issued under the authority of this subchapter shall be secured by a pledge of and shall be payable from all or any part of the revenues derived by the county from the tax levied by the county pursuant to this subchapter or from all or any part of the revenues derived from the operation of the project involved, if and to the extent permitted by other laws of the State of Arkansas authorizing the issuance of revenue bonds secured by the revenues of such facilities. The ordinance authorizing the issuance of bonds together with this subchapter shall constitute a contract by and between the county and the holders and registered owners of the bonds issued by the county under the authority of this subchapter, which contract and all covenants, agreements, and obligations therein shall be promptly performed in strict compliance with the terms and provisions of the contract, and the contract and all rights of the holders and registered owners of the bonds and the obligations of the county may be enforced by mandamus or any other appropriate proceeding at law or in equity. It shall be plainly stated on the face of each bond that it has been issued under the provisions of this subchapter.

(f) The ordinance authorizing the bonds may provide for the execution by the county with a bank or trust company, within or without the State of Arkansas, of a trust indenture. The trust indenture may control the priority between and among successive issues and series and may contain any other terms, covenants, and conditions that are deemed desirable by the quorum court including, without limitation, those pertaining to: (1) The custody, investment, and application of the proceeds of bonds; (2) The collection and disposition of revenues; (3) The maintenance of various funds and reserves; (4) The nature and extent of the security; (5) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and (6) The rights of the holders and registered owners of the bonds.

(1) The custody, investment, and application of the proceeds of bonds;

(2) The collection and disposition of revenues;

(3) The maintenance of various funds and reserves;

(4) The nature and extent of the security;

(5) The rights, duties, and obligations of the county and the trustee for the holders and registered owners of the bonds; and

(6) The rights of the holders and registered owners of the bonds.

(g) Bonds issued under the authority of this subchapter may be sold at public or private sale. If sold at public sale, the bonds shall be sold on sealed bids, and notice of the sale shall be published one (1) time in a newspaper having a general circulation throughout the State of Arkansas, at least ten (10) days prior to the date of the sale. In either case, the bonds may be sold at such price as the county may accept, including sale at a discount.

(h) Bonds issued under the authority of this subchapter are made securities in which insurance companies, trust companies, banks, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them. Such bonds are made securities which may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of the state for any purpose for which the deposit of bonds or obligations of the state is authorized by law. Any municipality or county or any board, commission, or other authority established by any such municipality or county or the boards of trustees, respectively, of any retirement fund or retirement system created by or pursuant to authority conferred by the General Assembly in its discretion may invest any of its funds not immediately needed for its purposes in bonds issued under the authority of this subchapter, and bonds issued under the authority of this subchapter shall be eligible to secure the deposit of public funds.

(i) The principal of and interest on bonds issued under the authority of this subchapter shall be exempt from all state, county, school district, community college district, and municipal taxes. This exemption shall include income, property, inheritance, and estate taxes.

(j) Revenue bonds may be issued under this subchapter for the purpose of refunding any obligations issued under this subchapter or under the authority of any other law for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature. These refunding bonds may be combined with bonds issued under the provisions of this section into a single issue. When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof. The ordinance under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby. These refunding bonds shall be issued and secured in the manner provided for other bonds issued under this subchapter and shall have all the attributes of these bonds.

Amended by Act 2019, No. 910,§ 4367, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, § 22, as added by Acts 1983, No. 723, § 5; A.S.A. 1947, § 17-2040.
Ark. Code Ann. § 26-57-1305 — AR Code / Title 26 / Chapter 57 / Subchapter 13 / Section 26-57-1305
Reporting of information - Escrow installments
Status: in_force

(a) Reporting by Wholesalers. (1) Not later than twenty (20) calendar days after the end of each calendar quarter, each wholesaler shall submit such information as the Attorney General requires to facilitate compliance with this subchapter, including, but not limited to, a list by brand family of the total number of cigarettes or in the case of "roll-your-own", the equivalent stick count for which the wholesaler affixed tax stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes. (2) The wholesaler shall maintain and make available to the Attorney General all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Attorney General for a period of five (5) years. (b) Disclosure of Information. (1) The Arkansas Tobacco Control Board and the Department of Finance and Administration may disclose to the Attorney General any information in their possession as requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this subchapter. (2) The board, the department, and the Attorney General may share with each other any information received under this subchapter and may share the information with other federal, state, or local agencies only for purposes of enforcement of this subchapter, §§ 26-57-260 and 26-57-261 , or corresponding laws of other states. (c) Verification of Qualified Escrow Fund. The Attorney General may require at any time from the nonparticipating manufacturer proof from the financial institution in which the nonparticipating manufacturer has established a qualified escrow fund for the purpose of compliance with §§ 26-57-260 and 26-57-261 of: (1) The amount of money in the fund, exclusive of interest; (2) The amount and date of each deposit into the fund; and (3) The amount and date of each withdrawal from the fund. (d) Requests for Additional Information. In addition to the information required to be submitted under this subchapter, the Attorney General may require a licensee or tobacco product manufacturer to submit any additional information, including, but not limited to, samples of the packaging or labeling of each brand family as is necessary to enable the Attorney General to determine whether a tobacco product manufacturer is in compliance with this subchapter. (e) Quarterly Escrow Installments for Tobacco Product Manufacturers. (1) (A) To promote compliance with this subchapter, the Attorney General may require any tobacco product manufacturer to make escrow deposits required by §§ 26-57-260 and 26-57-261 in quarterly installments. (B) Quarterly installments of escrow deposits required under subdivision (e)(1)(A) of this section shall be deposited into a qualified escrow account established to receive escrow deposits required by §§ 26-57-260 and 26-57-261 not later than thirty (30) calendar days after the end of the quarter in which the sales were made. (2) The Attorney General may require production of information sufficient to enable the Attorney General to determine the adequacy of the amount of each installment deposit. (3) The failure of any tobacco product manufacturer to make a quarterly installment of an escrow deposit required by the Attorney General under subdivision (e)(1) of this section shall subject the tobacco product manufacturer to any penalty and other remedy provided under §§ 26-57-261 and 26-57-1303 for failure to place funds in escrow. Amended by Act 2021, No. 929,§ 6, eff. 7/28/2021. Acts 2003, No. 1073, § 5; 2007, No. 285, § 1.

(a) Reporting by Wholesalers. (1) Not later than twenty (20) calendar days after the end of each calendar quarter, each wholesaler shall submit such information as the Attorney General requires to facilitate compliance with this subchapter, including, but not limited to, a list by brand family of the total number of cigarettes or in the case of "roll-your-own", the equivalent stick count for which the wholesaler affixed tax stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes. (2) The wholesaler shall maintain and make available to the Attorney General all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Attorney General for a period of five (5) years.

(1) Not later than twenty (20) calendar days after the end of each calendar quarter, each wholesaler shall submit such information as the Attorney General requires to facilitate compliance with this subchapter, including, but not limited to, a list by brand family of the total number of cigarettes or in the case of "roll-your-own", the equivalent stick count for which the wholesaler affixed tax stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes.

(2) The wholesaler shall maintain and make available to the Attorney General all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Attorney General for a period of five (5) years.

(b) Disclosure of Information. (1) The Arkansas Tobacco Control Board and the Department of Finance and Administration may disclose to the Attorney General any information in their possession as requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this subchapter. (2) The board, the department, and the Attorney General may share with each other any information received under this subchapter and may share the information with other federal, state, or local agencies only for purposes of enforcement of this subchapter, §§ 26-57-260 and 26-57-261 , or corresponding laws of other states.

(1) The Arkansas Tobacco Control Board and the Department of Finance and Administration may disclose to the Attorney General any information in their possession as requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this subchapter.

(2) The board, the department, and the Attorney General may share with each other any information received under this subchapter and may share the information with other federal, state, or local agencies only for purposes of enforcement of this subchapter, §§ 26-57-260 and 26-57-261 , or corresponding laws of other states.

(c) Verification of Qualified Escrow Fund. The Attorney General may require at any time from the nonparticipating manufacturer proof from the financial institution in which the nonparticipating manufacturer has established a qualified escrow fund for the purpose of compliance with §§ 26-57-260 and 26-57-261 of: (1) The amount of money in the fund, exclusive of interest; (2) The amount and date of each deposit into the fund; and (3) The amount and date of each withdrawal from the fund.

(1) The amount of money in the fund, exclusive of interest;

(2) The amount and date of each deposit into the fund; and

(3) The amount and date of each withdrawal from the fund.

(d) Requests for Additional Information. In addition to the information required to be submitted under this subchapter, the Attorney General may require a licensee or tobacco product manufacturer to submit any additional information, including, but not limited to, samples of the packaging or labeling of each brand family as is necessary to enable the Attorney General to determine whether a tobacco product manufacturer is in compliance with this subchapter.

(e) Quarterly Escrow Installments for Tobacco Product Manufacturers. (1) (A) To promote compliance with this subchapter, the Attorney General may require any tobacco product manufacturer to make escrow deposits required by §§ 26-57-260 and 26-57-261 in quarterly installments. (B) Quarterly installments of escrow deposits required under subdivision (e)(1)(A) of this section shall be deposited into a qualified escrow account established to receive escrow deposits required by §§ 26-57-260 and 26-57-261 not later than thirty (30) calendar days after the end of the quarter in which the sales were made. (2) The Attorney General may require production of information sufficient to enable the Attorney General to determine the adequacy of the amount of each installment deposit. (3) The failure of any tobacco product manufacturer to make a quarterly installment of an escrow deposit required by the Attorney General under subdivision (e)(1) of this section shall subject the tobacco product manufacturer to any penalty and other remedy provided under §§ 26-57-261 and 26-57-1303 for failure to place funds in escrow.

(1) (A) To promote compliance with this subchapter, the Attorney General may require any tobacco product manufacturer to make escrow deposits required by §§ 26-57-260 and 26-57-261 in quarterly installments. (B) Quarterly installments of escrow deposits required under subdivision (e)(1)(A) of this section shall be deposited into a qualified escrow account established to receive escrow deposits required by §§ 26-57-260 and 26-57-261 not later than thirty (30) calendar days after the end of the quarter in which the sales were made.

(A) To promote compliance with this subchapter, the Attorney General may require any tobacco product manufacturer to make escrow deposits required by §§ 26-57-260 and 26-57-261 in quarterly installments.

(B) Quarterly installments of escrow deposits required under subdivision (e)(1)(A) of this section shall be deposited into a qualified escrow account established to receive escrow deposits required by §§ 26-57-260 and 26-57-261 not later than thirty (30) calendar days after the end of the quarter in which the sales were made.

(2) The Attorney General may require production of information sufficient to enable the Attorney General to determine the adequacy of the amount of each installment deposit.

(3) The failure of any tobacco product manufacturer to make a quarterly installment of an escrow deposit required by the Attorney General under subdivision (e)(1) of this section shall subject the tobacco product manufacturer to any penalty and other remedy provided under §§ 26-57-261 and 26-57-1303 for failure to place funds in escrow.

Amended by Act 2021, No. 929,§ 6, eff. 7/28/2021.

Acts 2003, No. 1073, § 5; 2007, No. 285, § 1.
Ark. Code Ann. § 26-56-101 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-101
Title
Status: in_force

This chapter may be known and cited as the "Special Motor Fuels Tax Law". Acts 1965 (1st Ex. Sess.), No. 40, ch. 1, § 1; A.S.A. 1947, § 75-1239.

This chapter may be known and cited as the "Special Motor Fuels Tax Law".

Acts 1965 (1st Ex. Sess.), No. 40, ch. 1, § 1; A.S.A. 1947, § 75-1239.
Ark. Code Ann. § 26-76-202 — AR Code / Title 26 / Chapter 76 / Subchapter 2 / Section 26-76-202
Public exhibitions and auctioneers
Status: in_force

There shall be collected as a county tax: (1) (A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the licenses may be fixed for each exhibition, or monthly, quarterly, or annually, in the discretion of the county court. (B) (i) This subdivision (1) shall not apply to theaters and opera houses in cities of the first class, cities of the second class, and incorporated towns where no liquor is sold by the management or on the premises. (ii) In cities of twenty thousand (20,000) inhabitants and over, the license for theaters and opera houses where no liquor is sold on the premises shall be one hundred dollars ($100) for county purposes. (iii) The exceptions in this subdivision (1) do not apply to what are generally known as theaters comique or variety theaters; and (2) The sum of ten dollars ($10.00) upon each and every auctioneer who follows the business for profit, for the privilege of selling any lands, goods, wares, and merchandise at public outcry in any county in this state, for the term of six (6) months or less. Acts 1883, No. 114, § 6, p. 199; 1891, No. 72, § 1, p. 129; 1895, No. 102, § 1, p. 148; 1901, No. 165, § 1, p. 318; C. & M. Dig., § 9833; Pope's Dig., § 13574; A.S.A. 1947, § 84-1502; Acts 2009, No. 655, § 120.

There shall be collected as a county tax:

(1) (A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the licenses may be fixed for each exhibition, or monthly, quarterly, or annually, in the discretion of the county court. (B) (i) This subdivision (1) shall not apply to theaters and opera houses in cities of the first class, cities of the second class, and incorporated towns where no liquor is sold by the management or on the premises. (ii) In cities of twenty thousand (20,000) inhabitants and over, the license for theaters and opera houses where no liquor is sold on the premises shall be one hundred dollars ($100) for county purposes. (iii) The exceptions in this subdivision (1) do not apply to what are generally known as theaters comique or variety theaters; and

(A) An amount to be fixed by the county court of each county for each and every public exhibition given by any person in any county in this state, any part of the proceeds of which is for his or her personal profit, and the licenses may be fixed for each exhibition, or monthly, quarterly, or annually, in the discretion of the county court.

(B) (i) This subdivision (1) shall not apply to theaters and opera houses in cities of the first class, cities of the second class, and incorporated towns where no liquor is sold by the management or on the premises. (ii) In cities of twenty thousand (20,000) inhabitants and over, the license for theaters and opera houses where no liquor is sold on the premises shall be one hundred dollars ($100) for county purposes. (iii) The exceptions in this subdivision (1) do not apply to what are generally known as theaters comique or variety theaters; and

(i) This subdivision (1) shall not apply to theaters and opera houses in cities of the first class, cities of the second class, and incorporated towns where no liquor is sold by the management or on the premises.

(ii) In cities of twenty thousand (20,000) inhabitants and over, the license for theaters and opera houses where no liquor is sold on the premises shall be one hundred dollars ($100) for county purposes.

(iii) The exceptions in this subdivision (1) do not apply to what are generally known as theaters comique or variety theaters; and

(2) The sum of ten dollars ($10.00) upon each and every auctioneer who follows the business for profit, for the privilege of selling any lands, goods, wares, and merchandise at public outcry in any county in this state, for the term of six (6) months or less.

Acts 1883, No. 114, § 6, p. 199; 1891, No. 72, § 1, p. 129; 1895, No. 102, § 1, p. 148; 1901, No. 165, § 1, p. 318; C. & M. Dig., § 9833; Pope's Dig., § 13574; A.S.A. 1947, § 84-1502; Acts 2009, No. 655, § 120.
Ark. Code Ann. § 26-74-405 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-405
Resubmission of question of levy
Status: in_force

When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county at a special or general election for a period of one (1) year from the date the proposition was last voted upon. Acts 1991, No. 885, § 1.

When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county at a special or general election for a period of one (1) year from the date the proposition was last voted upon.

Acts 1991, No. 885, § 1.
Ark. Code Ann. § 26-52-201 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-201
Permit required
Status: in_force

(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration. (b) A separate permit for each business location must be obtained from the secretary. (c) This permit shall be in addition to all other permits required by this Code. (d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (e) The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services. Amended by Act 2019, No. 910,§ 3824, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3823, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 13, eff. for tax years beginning on and after 1/1/2018. Acts 1941, No. 386, §§ 12, 19; A.S.A. 1947, §§ 84-1913, 84-1919; Acts 1987, No. 372, § 1; 1995, No. 835, § 4.

(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration.

(b) A separate permit for each business location must be obtained from the secretary.

(c) This permit shall be in addition to all other permits required by this Code.

(d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(e) The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.

Amended by Act 2019, No. 910,§ 3824, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3823, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 13, eff. for tax years beginning on and after 1/1/2018.

Acts 1941, No. 386, §§ 12, 19; A.S.A. 1947, §§ 84-1913, 84-1919; Acts 1987, No. 372, § 1; 1995, No. 835, § 4.
Ark. Code Ann. § 26-52-517 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-517
Exemption certificates - Definition
Status: in_force

(a) The sales tax liability for all sales of tangible personal property, specified digital products, digital codes, and taxable services is upon the seller unless the purchaser claims an exemption and the seller obtains identifying information of the purchaser and the reason the purchaser is claiming the exemption in the manner prescribed by the Secretary of the Department of Finance and Administration. (b) (1) When tangible personal property, specified digital products, a digital code, or taxable services are purchased tax-free under subsection (a) of this section and the tangible personal property, specified digital products, digital code, or taxable service is not resold by the purchaser, the purchaser is solely liable for reporting and remitting to the secretary any tax which should have been paid at the time of purchase. (2) Use or disposition of the property other than for resale shall be deemed a withdrawal from stock for all purposes, including reporting and remittance of the tax due, and the tax shall be due from the purchaser at the time of the withdrawal from stock. (c) (1) The secretary may provide sale for resale certificates to assist retailers in properly accounting for nontaxable sales of tangible personal property or taxable services. (2) Such certificates must be completed as to the information required in order to be valid and cannot be used to establish any other exemption from sales or use tax. (d) (1) A seller may accept a blanket exemption certificate from a purchaser with which the seller has a recurring business relationship. (2) A seller is not required to renew blanket exemption certificates or update exemption certificate information or data elements when there is a recurring business relationship between the purchaser and seller. (3) A recurring business relationship exists when a period of no more than twelve (12) months elapses between sales transactions. (e) A seller that follows the exemption requirements as prescribed by the secretary is relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption. (f) The relief from liability provided in subsection (e) of this section does not apply to a seller that: (1) Fraudulently fails to collect the sales tax; (2) Solicits a purchaser to participate in the unlawful claim of an exemption; or (3) Accepts an exemption certificate from a purchaser claiming an entity-based exemption if: (A) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (B) The Department of Finance and Administration provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in Arkansas. (g) (1) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale. (2) (A) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (B) As used in this subsection, "good faith" means that the seller obtains a certificate that claims an exemption that: (i) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (ii) Could be applicable to the item being purchased; and (iii) Is reasonable for the purchaser's type of business. Amended by Act 2019, No. 910,§ 3884, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3883, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3882, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3881, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 37, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2013, No. 1135,§ 15, eff. 8/16/2013. Amended by Act 2013, No. 1135,§ 14, eff. 8/16/2013. Acts 1995, No. 358, § 1; 2007, No. 181, § 27; 2011, No. 291, §§ 12, 13.

(a) The sales tax liability for all sales of tangible personal property, specified digital products, digital codes, and taxable services is upon the seller unless the purchaser claims an exemption and the seller obtains identifying information of the purchaser and the reason the purchaser is claiming the exemption in the manner prescribed by the Secretary of the Department of Finance and Administration.

(b) (1) When tangible personal property, specified digital products, a digital code, or taxable services are purchased tax-free under subsection (a) of this section and the tangible personal property, specified digital products, digital code, or taxable service is not resold by the purchaser, the purchaser is solely liable for reporting and remitting to the secretary any tax which should have been paid at the time of purchase. (2) Use or disposition of the property other than for resale shall be deemed a withdrawal from stock for all purposes, including reporting and remittance of the tax due, and the tax shall be due from the purchaser at the time of the withdrawal from stock.

(1) When tangible personal property, specified digital products, a digital code, or taxable services are purchased tax-free under subsection (a) of this section and the tangible personal property, specified digital products, digital code, or taxable service is not resold by the purchaser, the purchaser is solely liable for reporting and remitting to the secretary any tax which should have been paid at the time of purchase.

(2) Use or disposition of the property other than for resale shall be deemed a withdrawal from stock for all purposes, including reporting and remittance of the tax due, and the tax shall be due from the purchaser at the time of the withdrawal from stock.

(c) (1) The secretary may provide sale for resale certificates to assist retailers in properly accounting for nontaxable sales of tangible personal property or taxable services. (2) Such certificates must be completed as to the information required in order to be valid and cannot be used to establish any other exemption from sales or use tax.

(1) The secretary may provide sale for resale certificates to assist retailers in properly accounting for nontaxable sales of tangible personal property or taxable services.

(2) Such certificates must be completed as to the information required in order to be valid and cannot be used to establish any other exemption from sales or use tax.

(d) (1) A seller may accept a blanket exemption certificate from a purchaser with which the seller has a recurring business relationship. (2) A seller is not required to renew blanket exemption certificates or update exemption certificate information or data elements when there is a recurring business relationship between the purchaser and seller. (3) A recurring business relationship exists when a period of no more than twelve (12) months elapses between sales transactions.

(1) A seller may accept a blanket exemption certificate from a purchaser with which the seller has a recurring business relationship.

(2) A seller is not required to renew blanket exemption certificates or update exemption certificate information or data elements when there is a recurring business relationship between the purchaser and seller.

(3) A recurring business relationship exists when a period of no more than twelve (12) months elapses between sales transactions.

(e) A seller that follows the exemption requirements as prescribed by the secretary is relieved from any tax otherwise applicable if it is determined that the purchaser improperly claimed an exemption.

(f) The relief from liability provided in subsection (e) of this section does not apply to a seller that: (1) Fraudulently fails to collect the sales tax; (2) Solicits a purchaser to participate in the unlawful claim of an exemption; or (3) Accepts an exemption certificate from a purchaser claiming an entity-based exemption if: (A) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (B) The Department of Finance and Administration provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in Arkansas.

(1) Fraudulently fails to collect the sales tax;

(2) Solicits a purchaser to participate in the unlawful claim of an exemption; or

(3) Accepts an exemption certificate from a purchaser claiming an entity-based exemption if: (A) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and (B) The Department of Finance and Administration provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in Arkansas.

(A) The subject of the transaction sought to be covered by the exemption certificate is actually received by the purchaser at a location operated by the seller; and

(B) The Department of Finance and Administration provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in Arkansas.

(g) (1) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale. (2) (A) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (B) As used in this subsection, "good faith" means that the seller obtains a certificate that claims an exemption that: (i) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (ii) Could be applicable to the item being purchased; and (iii) Is reasonable for the purchaser's type of business.

(1) A seller may obtain a fully completed exemption certificate or capture the relevant data elements required by the department within ninety (90) days after the date of sale.

(2) (A) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser. (B) As used in this subsection, "good faith" means that the seller obtains a certificate that claims an exemption that: (i) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (ii) Could be applicable to the item being purchased; and (iii) Is reasonable for the purchaser's type of business.

(A) If the seller has not obtained an exemption certificate or all relevant data elements and the department makes a request for substantiation of the exemption, the seller has one hundred twenty (120) days from the date of the request to prove by other means that the transaction was not subject to sales or use tax or to obtain in good faith a fully completed exemption certificate from the purchaser.

(B) As used in this subsection, "good faith" means that the seller obtains a certificate that claims an exemption that: (i) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced; (ii) Could be applicable to the item being purchased; and (iii) Is reasonable for the purchaser's type of business.

(i) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;

(ii) Could be applicable to the item being purchased; and

(iii) Is reasonable for the purchaser's type of business.

Amended by Act 2019, No. 910,§ 3884, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3883, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3882, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3881, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 37, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2013, No. 1135,§ 15, eff. 8/16/2013.

Amended by Act 2013, No. 1135,§ 14, eff. 8/16/2013.

Acts 1995, No. 358, § 1; 2007, No. 181, § 27; 2011, No. 291, §§ 12, 13.
Ark. Code Ann. § 26-18-1003 — AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1003
Judicial relief - Definitions
Status: in_force

(a) As used in this section: (1) "Administrative decision" means a decision issued under § 26-18-1002 to affirm the decision of the Secretary of the Department of Finance and Administration to close the business of a noncompliant taxpayer; (2) "Business" means a business subject to an administrative decision; and (3) "Business closure order" means a notice of closure issued by the secretary under § 26-18-1001 . (b) (1) A noncompliant taxpayer may seek judicial relief from an adverse administrative decision under this subchapter by filing suit within twenty (20) calendar days of the date of the administrative decision. (2) Jurisdiction for a suit under subdivision (b)(1) of this section is in the Pulaski County Circuit Court or the circuit court of the county in which the noncompliant taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (3) The secretary may seek judicial relief under § 26-18-1117 from an adverse administrative decision issued by the Tax Appeals Commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the noncompliant taxpayer resides or has its principal place of business in the state within twenty (20) days of the date of the administrative decision, where the matter shall be tried de novo. (c) (1) (A) A noncompliant taxpayer shall not operate a business after twenty (20) calendar days from issuance of an administrative decision unless the noncompliant taxpayer obtains an order from the circuit court staying the effect of the administrative decision. (B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the secretary provides proof that the taxpayer has failed to timely file returns for or make full payment of the taxes identified in § 26-18-1001(a) after the date suit is filed under this section. (2) If a noncompliant taxpayer fails to obtain an order staying the effect of the administrative decision or if an order staying the effect of the administrative decision is later revoked, the secretary shall follow the procedures in §§ 26-18-1004 and 26-18-1005 to enforce the closure of the business pending the outcome of the suit filed under this section. (d) The noncompliant taxpayer or the secretary may file an appeal of the circuit court decision to the appropriate appellate court as provided by law. (e) (1) If a circuit court issues an order under this section affirming a business closure order, the order of the circuit court shall constitute an injunction prohibiting further operation of the business. (2) In order to operate a business while an appeal is pending under subsection (d) of this section, a noncompliant taxpayer shall obtain an order from the appellate court staying the decision of the circuit court. (f) The procedures established by this section are the sole methods for seeking judicial relief from an administrative decision. (g) A noncompliant taxpayer shall not continue to operate a business if: (1) The noncompliant taxpayer fails to seek judicial relief from a business closure order under this section; (2) The noncompliant taxpayer fails to obtain a stay of the effect of a business closure order under subsections (c) and (e) of this section; or (3) A business closure order is upheld on an appeal filed under subsection (d) of this section. (h) Upon conviction, any person responsible for the decision to operate a business in violation of this subchapter is guilty of a Class A misdemeanor. Amended by Act 2021, No. 593,§ 22, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 3656, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3655, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3654, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3653, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3652, eff. 7/1/2019. Amended by Act 2017, No. 759,§ 2, eff. 8/1/2017. Acts 2003 (2nd Ex. Sess.), No. 46, § 2; 2005, No. 1962, § 114.

(a) As used in this section: (1) "Administrative decision" means a decision issued under § 26-18-1002 to affirm the decision of the Secretary of the Department of Finance and Administration to close the business of a noncompliant taxpayer; (2) "Business" means a business subject to an administrative decision; and (3) "Business closure order" means a notice of closure issued by the secretary under § 26-18-1001 .

(1) "Administrative decision" means a decision issued under § 26-18-1002 to affirm the decision of the Secretary of the Department of Finance and Administration to close the business of a noncompliant taxpayer;

(2) "Business" means a business subject to an administrative decision; and

(3) "Business closure order" means a notice of closure issued by the secretary under § 26-18-1001 .

(b) (1) A noncompliant taxpayer may seek judicial relief from an adverse administrative decision under this subchapter by filing suit within twenty (20) calendar days of the date of the administrative decision. (2) Jurisdiction for a suit under subdivision (b)(1) of this section is in the Pulaski County Circuit Court or the circuit court of the county in which the noncompliant taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (3) The secretary may seek judicial relief under § 26-18-1117 from an adverse administrative decision issued by the Tax Appeals Commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the noncompliant taxpayer resides or has its principal place of business in the state within twenty (20) days of the date of the administrative decision, where the matter shall be tried de novo.

(1) A noncompliant taxpayer may seek judicial relief from an adverse administrative decision under this subchapter by filing suit within twenty (20) calendar days of the date of the administrative decision.

(2) Jurisdiction for a suit under subdivision (b)(1) of this section is in the Pulaski County Circuit Court or the circuit court of the county in which the noncompliant taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.

(3) The secretary may seek judicial relief under § 26-18-1117 from an adverse administrative decision issued by the Tax Appeals Commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the noncompliant taxpayer resides or has its principal place of business in the state within twenty (20) days of the date of the administrative decision, where the matter shall be tried de novo.

(c) (1) (A) A noncompliant taxpayer shall not operate a business after twenty (20) calendar days from issuance of an administrative decision unless the noncompliant taxpayer obtains an order from the circuit court staying the effect of the administrative decision. (B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the secretary provides proof that the taxpayer has failed to timely file returns for or make full payment of the taxes identified in § 26-18-1001(a) after the date suit is filed under this section. (2) If a noncompliant taxpayer fails to obtain an order staying the effect of the administrative decision or if an order staying the effect of the administrative decision is later revoked, the secretary shall follow the procedures in §§ 26-18-1004 and 26-18-1005 to enforce the closure of the business pending the outcome of the suit filed under this section.

(1) (A) A noncompliant taxpayer shall not operate a business after twenty (20) calendar days from issuance of an administrative decision unless the noncompliant taxpayer obtains an order from the circuit court staying the effect of the administrative decision. (B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the secretary provides proof that the taxpayer has failed to timely file returns for or make full payment of the taxes identified in § 26-18-1001(a) after the date suit is filed under this section.

(A) A noncompliant taxpayer shall not operate a business after twenty (20) calendar days from issuance of an administrative decision unless the noncompliant taxpayer obtains an order from the circuit court staying the effect of the administrative decision.

(B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the secretary provides proof that the taxpayer has failed to timely file returns for or make full payment of the taxes identified in § 26-18-1001(a) after the date suit is filed under this section.

(2) If a noncompliant taxpayer fails to obtain an order staying the effect of the administrative decision or if an order staying the effect of the administrative decision is later revoked, the secretary shall follow the procedures in §§ 26-18-1004 and 26-18-1005 to enforce the closure of the business pending the outcome of the suit filed under this section.

(d) The noncompliant taxpayer or the secretary may file an appeal of the circuit court decision to the appropriate appellate court as provided by law.

(e) (1) If a circuit court issues an order under this section affirming a business closure order, the order of the circuit court shall constitute an injunction prohibiting further operation of the business. (2) In order to operate a business while an appeal is pending under subsection (d) of this section, a noncompliant taxpayer shall obtain an order from the appellate court staying the decision of the circuit court.

(1) If a circuit court issues an order under this section affirming a business closure order, the order of the circuit court shall constitute an injunction prohibiting further operation of the business.

(2) In order to operate a business while an appeal is pending under subsection (d) of this section, a noncompliant taxpayer shall obtain an order from the appellate court staying the decision of the circuit court.

(f) The procedures established by this section are the sole methods for seeking judicial relief from an administrative decision.

(g) A noncompliant taxpayer shall not continue to operate a business if: (1) The noncompliant taxpayer fails to seek judicial relief from a business closure order under this section; (2) The noncompliant taxpayer fails to obtain a stay of the effect of a business closure order under subsections (c) and (e) of this section; or (3) A business closure order is upheld on an appeal filed under subsection (d) of this section.

(1) The noncompliant taxpayer fails to seek judicial relief from a business closure order under this section;

(2) The noncompliant taxpayer fails to obtain a stay of the effect of a business closure order under subsections (c) and (e) of this section; or

(3) A business closure order is upheld on an appeal filed under subsection (d) of this section.

(h) Upon conviction, any person responsible for the decision to operate a business in violation of this subchapter is guilty of a Class A misdemeanor.

Amended by Act 2021, No. 593,§ 22, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 3656, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3655, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3654, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3653, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3652, eff. 7/1/2019.

Amended by Act 2017, No. 759,§ 2, eff. 8/1/2017.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2; 2005, No. 1962, § 114.
Ark. Code Ann. § 26-3-306 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-306
Disabled veterans, surviving spouses, and minor dependent children - Definitions
Status: in_force

(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran. (ii) (a) If a disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser is liable only for taxes relating to the balance of the year. (b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year. (c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration. (B) (i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran. (ii) The surviving spouse and minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children. (iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried. (b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage. (iv) A surviving spouse of a member of the United States Armed Forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries. (v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority. (2) As used in this section: (A) "Homestead" means the: (i) Dwelling that a disabled veteran, surviving spouse of a disabled veteran, or minor dependent child of a disabled veteran occupies as his or her principal place of residence; and (ii) Up to forty (40) acres of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of this section if the contiguous property is not being used for a commercial purpose; and (B) "Personal property" means only those items of tangible personal property used for other than a commercial or business purpose. (b) (1) (A) A disabled veteran eligible for the exemption provided for in this section and desiring to claim an exemption shall furnish to the county collector a letter from the department verifying the fact that the disabled veteran is in receipt of special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (B) (i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran. (2) (A) The surviving spouse or minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action, or a surviving spouse or minor dependent children of a veteran who died of service-connected causes, as certified by the department, desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department certifying the fact that such a member of the United States Armed Forces is missing in action, was killed while within the scope of his or her military duties, or died while within the scope of his or her military duties or that the veteran died from service-connected causes and the surviving spouse is or would be entitled to department benefits in the form of death indemnity compensation if the surviving spouse were otherwise eligible to receive the department benefits. (B) In addition, the surviving spouse or minor dependent child shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child or the surviving spouse or minor dependent child's guardian stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the member of the United States Armed Forces who is missing in action, who was killed while within the scope of his or her military duties, or who died while within the scope of his or her military duties or is the surviving spouse or minor dependent child of a veteran who died of service-connected causes as certified by the department. (c) Only a disabled veteran and a surviving spouse and minor dependent child of a disabled veteran who are citizens and residents of the State of Arkansas shall be eligible for the exemption provided in this section. (d) Any person evading or violating any provision of this section or attempting to secure benefits under this section to which he or she is not entitled shall be guilty of a violation and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). (e) A person claiming the property tax exemption authorized by this section shall not be entitled to claim the property tax credit authorized in § 26-26-1118 . (f) (1) If a person has established eligibility for the property tax exemption created under this section, the person shall be exempt from the date the person's eligibility is established regardless of the date the lien for the property taxes attached. (2) After a person has established eligibility for the property tax exemption created under this section, the person is exempt from property taxes on his or her homestead regardless of where the homestead is located in the state. (3) Upon request by a county in which a person eligible for the property tax exemption created under this section is claiming an exemption for his or her homestead, a county collector shall provide the information or documentation necessary to demonstrate that the person established eligibility for the exemption created under this section in a county in which the person previously claimed a homestead. Amended by Act 2023, No. 395,§ 1, eff. 8/1/2023, app. for assessment years beginning on or after 1/1/2023.. Amended by Act 2015, No. 1167,§ 2, eff. 7/22/2015. Amended by Act 2015, No. 1167,§ 1, eff. 7/22/2015. Acts 1953, No. 363, §§ 1-4; 1975, No. 196, §§ 1, 2; 1975, No. 319, §§ 1-3; 1975 (Extended Sess., 1976), No. 1220, §§ 1-3; 1977, No. 47, §§ 1, 2; A.S.A. 1947, §§ 84-209 -- 84-212; reen. Acts 1987, No. 1010, §§ 1-3; Acts 1989, No. 354, § 1; 2001, No. 361, § 1; 2001, No. 1544, § 1; 2005, No. 1994, § 164; 2007, No. 411, § 1.

(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran. (ii) (a) If a disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser is liable only for taxes relating to the balance of the year. (b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year. (c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration. (B) (i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran. (ii) The surviving spouse and minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children. (iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried. (b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage. (iv) A surviving spouse of a member of the United States Armed Forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries. (v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority. (2) As used in this section: (A) "Homestead" means the: (i) Dwelling that a disabled veteran, surviving spouse of a disabled veteran, or minor dependent child of a disabled veteran occupies as his or her principal place of residence; and (ii) Up to forty (40) acres of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of this section if the contiguous property is not being used for a commercial purpose; and (B) "Personal property" means only those items of tangible personal property used for other than a commercial or business purpose.

(1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran. (ii) (a) If a disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser is liable only for taxes relating to the balance of the year. (b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year. (c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration. (B) (i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran. (ii) The surviving spouse and minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children. (iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried. (b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage. (iv) A surviving spouse of a member of the United States Armed Forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries. (v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority.

(A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran. (ii) (a) If a disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser is liable only for taxes relating to the balance of the year. (b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year. (c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration.

(i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran.

(ii) (a) If a disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser is liable only for taxes relating to the balance of the year. (b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year. (c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration.

(a) If a disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser is liable only for taxes relating to the balance of the year.

(b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year.

(c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration.

(B) (i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran. (ii) The surviving spouse and minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children. (iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried. (b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage. (iv) A surviving spouse of a member of the United States Armed Forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries. (v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority.

(i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran.

(ii) The surviving spouse and minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children.

(iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried. (b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage.

(a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried.

(b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage.

(iv) A surviving spouse of a member of the United States Armed Forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries.

(v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority.

(2) As used in this section: (A) "Homestead" means the: (i) Dwelling that a disabled veteran, surviving spouse of a disabled veteran, or minor dependent child of a disabled veteran occupies as his or her principal place of residence; and (ii) Up to forty (40) acres of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of this section if the contiguous property is not being used for a commercial purpose; and (B) "Personal property" means only those items of tangible personal property used for other than a commercial or business purpose.

(A) "Homestead" means the: (i) Dwelling that a disabled veteran, surviving spouse of a disabled veteran, or minor dependent child of a disabled veteran occupies as his or her principal place of residence; and (ii) Up to forty (40) acres of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of this section if the contiguous property is not being used for a commercial purpose; and

(i) Dwelling that a disabled veteran, surviving spouse of a disabled veteran, or minor dependent child of a disabled veteran occupies as his or her principal place of residence; and

(ii) Up to forty (40) acres of real property contiguous to the dwelling under subdivision (a)(2)(A)(i) of this section if the contiguous property is not being used for a commercial purpose; and

(B) "Personal property" means only those items of tangible personal property used for other than a commercial or business purpose.

(b) (1) (A) A disabled veteran eligible for the exemption provided for in this section and desiring to claim an exemption shall furnish to the county collector a letter from the department verifying the fact that the disabled veteran is in receipt of special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (B) (i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran. (2) (A) The surviving spouse or minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action, or a surviving spouse or minor dependent children of a veteran who died of service-connected causes, as certified by the department, desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department certifying the fact that such a member of the United States Armed Forces is missing in action, was killed while within the scope of his or her military duties, or died while within the scope of his or her military duties or that the veteran died from service-connected causes and the surviving spouse is or would be entitled to department benefits in the form of death indemnity compensation if the surviving spouse were otherwise eligible to receive the department benefits. (B) In addition, the surviving spouse or minor dependent child shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child or the surviving spouse or minor dependent child's guardian stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the member of the United States Armed Forces who is missing in action, who was killed while within the scope of his or her military duties, or who died while within the scope of his or her military duties or is the surviving spouse or minor dependent child of a veteran who died of service-connected causes as certified by the department.

(1) (A) A disabled veteran eligible for the exemption provided for in this section and desiring to claim an exemption shall furnish to the county collector a letter from the department verifying the fact that the disabled veteran is in receipt of special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (B) (i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran.

(A) A disabled veteran eligible for the exemption provided for in this section and desiring to claim an exemption shall furnish to the county collector a letter from the department verifying the fact that the disabled veteran is in receipt of special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability.

(B) (i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. (ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran.

(i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability.

(ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran.

(2) (A) The surviving spouse or minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action, or a surviving spouse or minor dependent children of a veteran who died of service-connected causes, as certified by the department, desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department certifying the fact that such a member of the United States Armed Forces is missing in action, was killed while within the scope of his or her military duties, or died while within the scope of his or her military duties or that the veteran died from service-connected causes and the surviving spouse is or would be entitled to department benefits in the form of death indemnity compensation if the surviving spouse were otherwise eligible to receive the department benefits. (B) In addition, the surviving spouse or minor dependent child shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child or the surviving spouse or minor dependent child's guardian stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the member of the United States Armed Forces who is missing in action, who was killed while within the scope of his or her military duties, or who died while within the scope of his or her military duties or is the surviving spouse or minor dependent child of a veteran who died of service-connected causes as certified by the department.

(A) The surviving spouse or minor dependent children of a member of the United States Armed Forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action, or a surviving spouse or minor dependent children of a veteran who died of service-connected causes, as certified by the department, desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department certifying the fact that such a member of the United States Armed Forces is missing in action, was killed while within the scope of his or her military duties, or died while within the scope of his or her military duties or that the veteran died from service-connected causes and the surviving spouse is or would be entitled to department benefits in the form of death indemnity compensation if the surviving spouse were otherwise eligible to receive the department benefits.

(B) In addition, the surviving spouse or minor dependent child shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child or the surviving spouse or minor dependent child's guardian stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the member of the United States Armed Forces who is missing in action, who was killed while within the scope of his or her military duties, or who died while within the scope of his or her military duties or is the surviving spouse or minor dependent child of a veteran who died of service-connected causes as certified by the department.

(c) Only a disabled veteran and a surviving spouse and minor dependent child of a disabled veteran who are citizens and residents of the State of Arkansas shall be eligible for the exemption provided in this section.

(d) Any person evading or violating any provision of this section or attempting to secure benefits under this section to which he or she is not entitled shall be guilty of a violation and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).

(e) A person claiming the property tax exemption authorized by this section shall not be entitled to claim the property tax credit authorized in § 26-26-1118 .

(f) (1) If a person has established eligibility for the property tax exemption created under this section, the person shall be exempt from the date the person's eligibility is established regardless of the date the lien for the property taxes attached. (2) After a person has established eligibility for the property tax exemption created under this section, the person is exempt from property taxes on his or her homestead regardless of where the homestead is located in the state. (3) Upon request by a county in which a person eligible for the property tax exemption created under this section is claiming an exemption for his or her homestead, a county collector shall provide the information or documentation necessary to demonstrate that the person established eligibility for the exemption created under this section in a county in which the person previously claimed a homestead.

(1) If a person has established eligibility for the property tax exemption created under this section, the person shall be exempt from the date the person's eligibility is established regardless of the date the lien for the property taxes attached.

(2) After a person has established eligibility for the property tax exemption created under this section, the person is exempt from property taxes on his or her homestead regardless of where the homestead is located in the state.

(3) Upon request by a county in which a person eligible for the property tax exemption created under this section is claiming an exemption for his or her homestead, a county collector shall provide the information or documentation necessary to demonstrate that the person established eligibility for the exemption created under this section in a county in which the person previously claimed a homestead.

Amended by Act 2023, No. 395,§ 1, eff. 8/1/2023, app. for assessment years beginning on or after 1/1/2023..

Amended by Act 2015, No. 1167,§ 2, eff. 7/22/2015.

Amended by Act 2015, No. 1167,§ 1, eff. 7/22/2015.

Acts 1953, No. 363, §§ 1-4; 1975, No. 196, §§ 1, 2; 1975, No. 319, §§ 1-3; 1975 (Extended Sess., 1976), No. 1220, §§ 1-3; 1977, No. 47, §§ 1, 2; A.S.A. 1947, §§ 84-209 -- 84-212; reen. Acts 1987, No. 1010, §§ 1-3; Acts 1989, No. 354, § 1; 2001, No. 361, § 1; 2001, No. 1544, § 1; 2005, No. 1994, § 164; 2007, No. 411, § 1.
Ark. Code Ann. § 26-62-201 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-201
Imposition of tax - Exemptions
Status: in_force

(a) (1) There is hereby levied and imposed an excise tax per gallon equivalent at the rate set forth in subsection (b) of this section on each type of alternative fuels sold or used in this state for the purpose of propelling a motor vehicle or motor vehicles in this state or purchased for sale or use in this state for the purpose of propelling a motor vehicle or motor vehicles in this state. (2) The Secretary of the Department of Finance and Administration shall determine the various types of alternative fuels being utilized in this state and the applicable rates to be imposed for each type of fuel in accordance with the following provisions of this section, provided that the secretary in his or her initial determination at a minimum shall find at least one (1) type of alternative fuels, specifically, natural gas fuels. (b) The tax rate for each equivalent gallon for each type of alternative fuels shall be in accordance with the following table: Number of Motor Vehicles Licensed in Arkansas Utilizing Alternative Fuels (for each type of alternative fuels) Tax Rate Per Equivalent Gallon (for each type of alternative fuels) 0 - 999 $0.050 1,000 - 1,499 $0.085 1,500 - 1,999 $0.105 2,000 - 2,499 $0.125 2,500 - 2,999 $0.145 3,000 & over $0.165 (c) (1) (A) The tax rate set forth in subsection (b) of this section for each type of alternative fuels shall be adjusted if necessary by the secretary on April 1 of each year based upon the number of vehicles utilizing alternative fuels, by each type of alternative fuels, licensed in this state, as determined by the secretary, as of December 31 of the preceding calendar year. (B) If a change in the tax rate in accordance with subsection (b) of this section for any type of alternative fuels is required, the secretary shall include this in the report required by this section, and the secretary shall also notify each alternative fuels supplier of the new tax rate not later than thirty (30) days prior to the effective date of such change. (2) Notwithstanding any other provision of this chapter, in determining the number of alternative fuels vehicles licensed in this state by each type of alternative fuels in order to determine the tax rate per equivalent gallon, there shall not be taken into account any alternative fuels vehicles owned, licensed, or used by the United States Government, or any agency or instrumentality thereof. (d) It is the intent of the tax levy set forth in this section to tax each particular type of alternative fuels depending upon the number of alternative fuels vehicles using the particular type of alternative fuels licensed in Arkansas. (e) (1) The secretary may develop a procedure in which the type of alternative fuels or other type of fuel is noted on the certificate of title or certificate of registration of an alternative fuels vehicle. (2) It is the intention of this subsection to develop a system for the secretary and other officials of the State of Arkansas to know the precise number of vehicles using alternative fuels and other fuels licensed in this state, both in the aggregate and by the type of fuel propelling the vehicles. (f) Not later than February 15 each year, the secretary shall file a written report with the Director of State Highways and Transportation setting forth the number of vehicles using alternative fuels and other types of fuels licensed in this state as of the end of the preceding calendar year, both in the aggregate and by each type of fuel, and the amount of tax revenue received by the State of Arkansas on the tax levied by this chapter. The secretary shall also state the tax rate for the next twelve (12) months, beginning as of the first day of April of each year for each type of alternative fuel. (g) Sales to the United States Government are exempt from the tax levied by subsection (a) of this section. (h) The tax levied herein shall not apply to alternative fuels imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty (30) equivalent gallons. Amended by Act 2019, No. 910,§ 4308, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4307, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4306, eff. 7/1/2019. Acts 1993, No. 1119, § 9; 2009, No. 655, § 106.

(a) (1) There is hereby levied and imposed an excise tax per gallon equivalent at the rate set forth in subsection (b) of this section on each type of alternative fuels sold or used in this state for the purpose of propelling a motor vehicle or motor vehicles in this state or purchased for sale or use in this state for the purpose of propelling a motor vehicle or motor vehicles in this state. (2) The Secretary of the Department of Finance and Administration shall determine the various types of alternative fuels being utilized in this state and the applicable rates to be imposed for each type of fuel in accordance with the following provisions of this section, provided that the secretary in his or her initial determination at a minimum shall find at least one (1) type of alternative fuels, specifically, natural gas fuels.

(1) There is hereby levied and imposed an excise tax per gallon equivalent at the rate set forth in subsection (b) of this section on each type of alternative fuels sold or used in this state for the purpose of propelling a motor vehicle or motor vehicles in this state or purchased for sale or use in this state for the purpose of propelling a motor vehicle or motor vehicles in this state.

(2) The Secretary of the Department of Finance and Administration shall determine the various types of alternative fuels being utilized in this state and the applicable rates to be imposed for each type of fuel in accordance with the following provisions of this section, provided that the secretary in his or her initial determination at a minimum shall find at least one (1) type of alternative fuels, specifically, natural gas fuels.

(b) The tax rate for each equivalent gallon for each type of alternative fuels shall be in accordance with the following table: Number of Motor Vehicles Licensed in Arkansas Utilizing Alternative Fuels (for each type of alternative fuels) Tax Rate Per Equivalent Gallon (for each type of alternative fuels) 0 - 999 $0.050 1,000 - 1,499 $0.085 1,500 - 1,999 $0.105 2,000 - 2,499 $0.125 2,500 - 2,999 $0.145 3,000 & over $0.165

Number of Motor Vehicles Licensed in Arkansas Utilizing Alternative Fuels (for each type of alternative fuels) Tax Rate Per Equivalent Gallon (for each type of alternative fuels) 0 - 999 $0.050 1,000 - 1,499 $0.085 1,500 - 1,999 $0.105 2,000 - 2,499 $0.125 2,500 - 2,999 $0.145 3,000 & over $0.165

Number of Motor Vehicles Licensed in Arkansas Utilizing Alternative Fuels (for each type of alternative fuels)

Tax Rate Per Equivalent Gallon (for each type of alternative fuels)

0 - 999

$0.050

1,000 - 1,499

$0.085

1,500 - 1,999

$0.105

2,000 - 2,499

$0.125

2,500 - 2,999

$0.145

3,000 & over

$0.165

(c) (1) (A) The tax rate set forth in subsection (b) of this section for each type of alternative fuels shall be adjusted if necessary by the secretary on April 1 of each year based upon the number of vehicles utilizing alternative fuels, by each type of alternative fuels, licensed in this state, as determined by the secretary, as of December 31 of the preceding calendar year. (B) If a change in the tax rate in accordance with subsection (b) of this section for any type of alternative fuels is required, the secretary shall include this in the report required by this section, and the secretary shall also notify each alternative fuels supplier of the new tax rate not later than thirty (30) days prior to the effective date of such change. (2) Notwithstanding any other provision of this chapter, in determining the number of alternative fuels vehicles licensed in this state by each type of alternative fuels in order to determine the tax rate per equivalent gallon, there shall not be taken into account any alternative fuels vehicles owned, licensed, or used by the United States Government, or any agency or instrumentality thereof.

(1) (A) The tax rate set forth in subsection (b) of this section for each type of alternative fuels shall be adjusted if necessary by the secretary on April 1 of each year based upon the number of vehicles utilizing alternative fuels, by each type of alternative fuels, licensed in this state, as determined by the secretary, as of December 31 of the preceding calendar year. (B) If a change in the tax rate in accordance with subsection (b) of this section for any type of alternative fuels is required, the secretary shall include this in the report required by this section, and the secretary shall also notify each alternative fuels supplier of the new tax rate not later than thirty (30) days prior to the effective date of such change.

(A) The tax rate set forth in subsection (b) of this section for each type of alternative fuels shall be adjusted if necessary by the secretary on April 1 of each year based upon the number of vehicles utilizing alternative fuels, by each type of alternative fuels, licensed in this state, as determined by the secretary, as of December 31 of the preceding calendar year.

(B) If a change in the tax rate in accordance with subsection (b) of this section for any type of alternative fuels is required, the secretary shall include this in the report required by this section, and the secretary shall also notify each alternative fuels supplier of the new tax rate not later than thirty (30) days prior to the effective date of such change.

(2) Notwithstanding any other provision of this chapter, in determining the number of alternative fuels vehicles licensed in this state by each type of alternative fuels in order to determine the tax rate per equivalent gallon, there shall not be taken into account any alternative fuels vehicles owned, licensed, or used by the United States Government, or any agency or instrumentality thereof.

(d) It is the intent of the tax levy set forth in this section to tax each particular type of alternative fuels depending upon the number of alternative fuels vehicles using the particular type of alternative fuels licensed in Arkansas.

(e) (1) The secretary may develop a procedure in which the type of alternative fuels or other type of fuel is noted on the certificate of title or certificate of registration of an alternative fuels vehicle. (2) It is the intention of this subsection to develop a system for the secretary and other officials of the State of Arkansas to know the precise number of vehicles using alternative fuels and other fuels licensed in this state, both in the aggregate and by the type of fuel propelling the vehicles.

(1) The secretary may develop a procedure in which the type of alternative fuels or other type of fuel is noted on the certificate of title or certificate of registration of an alternative fuels vehicle.

(2) It is the intention of this subsection to develop a system for the secretary and other officials of the State of Arkansas to know the precise number of vehicles using alternative fuels and other fuels licensed in this state, both in the aggregate and by the type of fuel propelling the vehicles.

(f) Not later than February 15 each year, the secretary shall file a written report with the Director of State Highways and Transportation setting forth the number of vehicles using alternative fuels and other types of fuels licensed in this state as of the end of the preceding calendar year, both in the aggregate and by each type of fuel, and the amount of tax revenue received by the State of Arkansas on the tax levied by this chapter. The secretary shall also state the tax rate for the next twelve (12) months, beginning as of the first day of April of each year for each type of alternative fuel.

(g) Sales to the United States Government are exempt from the tax levied by subsection (a) of this section.

(h) The tax levied herein shall not apply to alternative fuels imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty (30) equivalent gallons.

Amended by Act 2019, No. 910,§ 4308, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4307, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4306, eff. 7/1/2019.

Acts 1993, No. 1119, § 9; 2009, No. 655, § 106.
Ark. Code Ann. § 26-51-460 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-460
Opportunity zones - Definition
Status: in_force

(a) Except as provided in subsection (b) of this section, 26 U.S.C. § 1400Z-2 , as in effect on January 1, 2018, regarding opportunity zones, is adopted for the purpose of computing Arkansas income tax liability. (b) As used in this section and for purposes of the adoption of 26 U.S.C. § 1400Z-2 , "opportunity zone" means a population census tract located in Arkansas that is designated as a qualified opportunity zone under 26 U.S.C. § 1400Z-1 , as of January 1, 2019. Added by Act 2019, No. 201,§ 1, eff. for taxable years beginning on or after 1/1/2018.

(a) Except as provided in subsection (b) of this section, 26 U.S.C. § 1400Z-2 , as in effect on January 1, 2018, regarding opportunity zones, is adopted for the purpose of computing Arkansas income tax liability.

(b) As used in this section and for purposes of the adoption of 26 U.S.C. § 1400Z-2 , "opportunity zone" means a population census tract located in Arkansas that is designated as a qualified opportunity zone under 26 U.S.C. § 1400Z-1 , as of January 1, 2019.

Added by Act 2019, No. 201,§ 1, eff. for taxable years beginning on or after 1/1/2018.
Ark. Code Ann. § 26-26-1707 — AR Code / Title 26 / Chapter 26 / Subchapter 17 / Section 26-26-1707
Disposition of taxes and penalties
Status: in_force

(a) (1) All taxes and penalties collected under the provisions of this subchapter shall be deposited into the State Treasury as trust fund income, to the credit of the Ad Valorem Tax Fund. (2) (A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of the state the proportionate part of the fund coming from the source that the assessed value of the single or first main track railroad mileage in his or her respective county bears to the assessed value of the single or first main track railroad mileage in all counties, the ratios to be furnished by the Tax Division of the Arkansas Public Service Commission on request of the Treasurer of State. (B) The respective county treasurers shall allocate the amount so received among the several county funds and the school districts and municipalities of his or her county in which is located main track railroad mileage, in the ratio that millage taxes payable to each on the assessed value of single or first main track railroad mileage for the respective assessment year, when separately computed, bears to the total millage taxes payable to all such funds, districts, and municipalities from this source, when separately computed. (b) (1) So long as any agency of this state has the function or is charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts, or so long as any agency of this state has the function or is charged with the duty of assessing the property referred to in this subchapter, or so long as any agency of this state has the function or is charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the fund under subsection (a) of this section. (2) It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section. Acts 1953, No. 167, § 7; 1965, No. 470, § 2; A.S.A. 1947, § 84-623.

(a) (1) All taxes and penalties collected under the provisions of this subchapter shall be deposited into the State Treasury as trust fund income, to the credit of the Ad Valorem Tax Fund. (2) (A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of the state the proportionate part of the fund coming from the source that the assessed value of the single or first main track railroad mileage in his or her respective county bears to the assessed value of the single or first main track railroad mileage in all counties, the ratios to be furnished by the Tax Division of the Arkansas Public Service Commission on request of the Treasurer of State. (B) The respective county treasurers shall allocate the amount so received among the several county funds and the school districts and municipalities of his or her county in which is located main track railroad mileage, in the ratio that millage taxes payable to each on the assessed value of single or first main track railroad mileage for the respective assessment year, when separately computed, bears to the total millage taxes payable to all such funds, districts, and municipalities from this source, when separately computed.

(1) All taxes and penalties collected under the provisions of this subchapter shall be deposited into the State Treasury as trust fund income, to the credit of the Ad Valorem Tax Fund.

(2) (A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of the state the proportionate part of the fund coming from the source that the assessed value of the single or first main track railroad mileage in his or her respective county bears to the assessed value of the single or first main track railroad mileage in all counties, the ratios to be furnished by the Tax Division of the Arkansas Public Service Commission on request of the Treasurer of State. (B) The respective county treasurers shall allocate the amount so received among the several county funds and the school districts and municipalities of his or her county in which is located main track railroad mileage, in the ratio that millage taxes payable to each on the assessed value of single or first main track railroad mileage for the respective assessment year, when separately computed, bears to the total millage taxes payable to all such funds, districts, and municipalities from this source, when separately computed.

(A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of the state the proportionate part of the fund coming from the source that the assessed value of the single or first main track railroad mileage in his or her respective county bears to the assessed value of the single or first main track railroad mileage in all counties, the ratios to be furnished by the Tax Division of the Arkansas Public Service Commission on request of the Treasurer of State.

(B) The respective county treasurers shall allocate the amount so received among the several county funds and the school districts and municipalities of his or her county in which is located main track railroad mileage, in the ratio that millage taxes payable to each on the assessed value of single or first main track railroad mileage for the respective assessment year, when separately computed, bears to the total millage taxes payable to all such funds, districts, and municipalities from this source, when separately computed.

(b) (1) So long as any agency of this state has the function or is charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts, or so long as any agency of this state has the function or is charged with the duty of assessing the property referred to in this subchapter, or so long as any agency of this state has the function or is charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the fund under subsection (a) of this section. (2) It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section.

(1) So long as any agency of this state has the function or is charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts, or so long as any agency of this state has the function or is charged with the duty of assessing the property referred to in this subchapter, or so long as any agency of this state has the function or is charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the fund under subsection (a) of this section.

(2) It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section.

Acts 1953, No. 167, § 7; 1965, No. 470, § 2; A.S.A. 1947, § 84-623.
Ark. Code Ann. § 26-75-618 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-618
Title
Status: in_force

This subchapter may be referred to as the "Advertising and Promotion Commission Act". Acts 1993, No. 364, § 11.

This subchapter may be referred to as the "Advertising and Promotion Commission Act".

Acts 1993, No. 364, § 11.
Ark. Code Ann. § 26-51-447 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-447
Deductions - Tuition to postsecondary educational institutions - Definition
Status: in_force

(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there shall be allowed as a deduction in addition to all other deductions allowed by law for a portion of the amount paid by the taxpayer as tuition for the taxpayer, the taxpayer's spouse or dependent to attend a postsecondary educational institution. The deduction shall be equal to fifty percent (50%) of the lesser of either the amount of tuition paid or the weighted average tuition for postsecondary educational institutions of the same classification. (b) On or before November 30, 1998, of each year thereafter, the Secretary of the Department of Finance and Administration shall determine the weighted average tuition of postsecondary institutions of each of the following classifications: (1) Four-year institutions of higher education; (2) Two-year institutions of higher education; and (3) Technical institutes. (c) (1) As used in this section, "weighted average tuition" means the tuition cost resulting from the following calculation: (A) Add the products of the annual tuition at each state-supported postsecondary institution of the same classification multiplied by that institution's total number of fiscal-year-equated students; and (B) Divide the gross total of the product from subdivision (c)(1)(A) of this section by the total number of fiscal-year-equated students attending each state-supported postsecondary institution of the same classification. (2) For four-year institutions of higher education only undergraduate tuition and undergraduate students shall be used in calculating weighted average tuition. Amended by Act 2019, No. 910,§ 3719, eff. 7/1/2019. Acts 1997, No. 1075, § 1.

(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there shall be allowed as a deduction in addition to all other deductions allowed by law for a portion of the amount paid by the taxpayer as tuition for the taxpayer, the taxpayer's spouse or dependent to attend a postsecondary educational institution. The deduction shall be equal to fifty percent (50%) of the lesser of either the amount of tuition paid or the weighted average tuition for postsecondary educational institutions of the same classification.

(b) On or before November 30, 1998, of each year thereafter, the Secretary of the Department of Finance and Administration shall determine the weighted average tuition of postsecondary institutions of each of the following classifications: (1) Four-year institutions of higher education; (2) Two-year institutions of higher education; and (3) Technical institutes.

(1) Four-year institutions of higher education;

(2) Two-year institutions of higher education; and

(3) Technical institutes.

(c) (1) As used in this section, "weighted average tuition" means the tuition cost resulting from the following calculation: (A) Add the products of the annual tuition at each state-supported postsecondary institution of the same classification multiplied by that institution's total number of fiscal-year-equated students; and (B) Divide the gross total of the product from subdivision (c)(1)(A) of this section by the total number of fiscal-year-equated students attending each state-supported postsecondary institution of the same classification. (2) For four-year institutions of higher education only undergraduate tuition and undergraduate students shall be used in calculating weighted average tuition.

(1) As used in this section, "weighted average tuition" means the tuition cost resulting from the following calculation: (A) Add the products of the annual tuition at each state-supported postsecondary institution of the same classification multiplied by that institution's total number of fiscal-year-equated students; and (B) Divide the gross total of the product from subdivision (c)(1)(A) of this section by the total number of fiscal-year-equated students attending each state-supported postsecondary institution of the same classification.

(A) Add the products of the annual tuition at each state-supported postsecondary institution of the same classification multiplied by that institution's total number of fiscal-year-equated students; and

(B) Divide the gross total of the product from subdivision (c)(1)(A) of this section by the total number of fiscal-year-equated students attending each state-supported postsecondary institution of the same classification.

(2) For four-year institutions of higher education only undergraduate tuition and undergraduate students shall be used in calculating weighted average tuition.

Amended by Act 2019, No. 910,§ 3719, eff. 7/1/2019.

Acts 1997, No. 1075, § 1.
Ark. Code Ann. § 26-18-202 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-202
Failure to pay or file return
Status: in_force

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony. Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12.

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.

Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12.
Ark. Code Ann. § 26-52-320 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-320
Portable toilets and associated services
Status: in_force

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from the following: (1) The lease or rental of a portable toilet on a long-term or short-term basis; and (2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation: (A) Pumping; (B) Recharging with chemicals; (C) Disinfecting; (D) Cleaning; (E) Deodorizing; (F) Refilling toilet paper; (G) General maintenance or repair; (H) Pick-up or delivery; or (I) Any other related service. (b) The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., pursuant to § 26-52-401(12) . (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section. Amended by Act 2019, No. 910,§ 3843, eff. 7/1/2019. Acts 2007, No. 368, § 1.

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from the following: (1) The lease or rental of a portable toilet on a long-term or short-term basis; and (2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation: (A) Pumping; (B) Recharging with chemicals; (C) Disinfecting; (D) Cleaning; (E) Deodorizing; (F) Refilling toilet paper; (G) General maintenance or repair; (H) Pick-up or delivery; or (I) Any other related service.

(1) The lease or rental of a portable toilet on a long-term or short-term basis; and

(2) Any service associated with the lease or rental of a portable toilet provided by the lessor or otherwise, including without limitation: (A) Pumping; (B) Recharging with chemicals; (C) Disinfecting; (D) Cleaning; (E) Deodorizing; (F) Refilling toilet paper; (G) General maintenance or repair; (H) Pick-up or delivery; or (I) Any other related service.

(A) Pumping;

(B) Recharging with chemicals;

(C) Disinfecting;

(D) Cleaning;

(E) Deodorizing;

(F) Refilling toilet paper;

(G) General maintenance or repair;

(H) Pick-up or delivery; or

(I) Any other related service.

(b) The gross receipts or gross proceeds derived from the sale of a portable toilet purchased for subsequent rental or lease may be purchased exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., pursuant to § 26-52-401(12) .

(c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

Amended by Act 2019, No. 910,§ 3843, eff. 7/1/2019.

Acts 2007, No. 368, § 1.
Ark. Code Ann. § 26-26-1616 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1616
Disposition of taxes and penalties
Status: in_force

(a) (1) Except as provided in subsections (c) and (d) of this section, all taxes and penalties collected under § 26-26-1614 shall be deposited into the State Treasury as trust fund income to the credit of the Ad Valorem Tax Fund. (2) (A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of this state the proportionate part of the Ad Valorem Tax Fund coming from the source that the improved state highway mileage in each county bears to the improved state highway mileage in all counties, the highway mileage figures to be furnished by the Arkansas Department of Transportation on request of the Treasurer of State. (B) The respective county treasurers shall prorate the amount so received among the several county funds, school districts, and municipalities of the county in the same ratio that the taxes received from the millage levy by each bore to the total taxes from the millage levy received by all county funds, school districts, and municipalities, according to the local county collector's settlement for the particular assessment year. (b) (1) So long as any agency of this state shall have the function or be charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts or so long as any agency of this state shall have the function or be charged with the duty of assessing the property referred to in this subchapter or so long as any agency of this state shall have the function or be charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the Ad Valorem Tax Fund under subsection (a) of this section. (2) It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section. (c) (1) The first one hundred thousand dollars ($100,000) collected in taxes and penalties under § 26-26-1614 during each fiscal year shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration. (2) No funds collected pursuant to § 26-26-1614 shall be withheld by the state if those funds were collected under the authority of Arkansas Constitution, Article 14, § 3(b)(1). (d) When the taxes and penalties collected from water transportation companies under § 26-26-1614 are at least equal to two million five hundred thousand dollars ($2,500,000) for the calendar year, a portion of the revenues from the taxes and penalties shall be deposited as follows: (1) (A) On October 1 of each year, fifty thousand dollars ($50,000) shall be credited to the Miscellaneous Agencies Fund Account to be used exclusively by the Arkansas Waterways Commission. (B) If the taxes and penalties collected are not at least equal to two million five hundred thousand dollars ($2,500,000) by October 1 of any year, the fifty thousand dollars ($50,000) credited under subdivision (d)(1)(A) of this section shall not be credited to the Miscellaneous Agencies Fund Account until the last day of the month in which the taxes and penalties collected are at least equal to two million five hundred thousand dollars ($2,500,000) for the calendar year; and (2) Any taxes and penalties collected in excess of two million five hundred fifty thousand dollars ($2,550,000) each calendar year shall be credited to the Arkansas Port, Intermodal, and Waterway Development Grant Program Fund to be used exclusively for the purposes stated in § 15-23-205 . Amended by Act 2023, No. 881,§ 3, eff. 8/1/2023. Amended by Act 2019, No. 561,§ 2, eff. 7/24/2019. Amended by Act 2017, No. 707,§ 293, eff. 8/1/2017. Amended by Act 2013, No. 1427,§ 3, eff. 8/16/2013. Amended by Act 2013, No. 1427,§ 2, eff. 8/16/2013. Acts 1939, No. 119, § 2; 1953, No. 168, § 2; 1965, No. 470, § 3; A.S.A. 1947, § 84-615; Acts 2003, No. 831, §§ 4, 5.

(a) (1) Except as provided in subsections (c) and (d) of this section, all taxes and penalties collected under § 26-26-1614 shall be deposited into the State Treasury as trust fund income to the credit of the Ad Valorem Tax Fund. (2) (A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of this state the proportionate part of the Ad Valorem Tax Fund coming from the source that the improved state highway mileage in each county bears to the improved state highway mileage in all counties, the highway mileage figures to be furnished by the Arkansas Department of Transportation on request of the Treasurer of State. (B) The respective county treasurers shall prorate the amount so received among the several county funds, school districts, and municipalities of the county in the same ratio that the taxes received from the millage levy by each bore to the total taxes from the millage levy received by all county funds, school districts, and municipalities, according to the local county collector's settlement for the particular assessment year.

(1) Except as provided in subsections (c) and (d) of this section, all taxes and penalties collected under § 26-26-1614 shall be deposited into the State Treasury as trust fund income to the credit of the Ad Valorem Tax Fund.

(2) (A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of this state the proportionate part of the Ad Valorem Tax Fund coming from the source that the improved state highway mileage in each county bears to the improved state highway mileage in all counties, the highway mileage figures to be furnished by the Arkansas Department of Transportation on request of the Treasurer of State. (B) The respective county treasurers shall prorate the amount so received among the several county funds, school districts, and municipalities of the county in the same ratio that the taxes received from the millage levy by each bore to the total taxes from the millage levy received by all county funds, school districts, and municipalities, according to the local county collector's settlement for the particular assessment year.

(A) The Treasurer of State shall annually transmit to the respective county treasurers of the several counties of this state the proportionate part of the Ad Valorem Tax Fund coming from the source that the improved state highway mileage in each county bears to the improved state highway mileage in all counties, the highway mileage figures to be furnished by the Arkansas Department of Transportation on request of the Treasurer of State.

(B) The respective county treasurers shall prorate the amount so received among the several county funds, school districts, and municipalities of the county in the same ratio that the taxes received from the millage levy by each bore to the total taxes from the millage levy received by all county funds, school districts, and municipalities, according to the local county collector's settlement for the particular assessment year.

(b) (1) So long as any agency of this state shall have the function or be charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts or so long as any agency of this state shall have the function or be charged with the duty of assessing the property referred to in this subchapter or so long as any agency of this state shall have the function or be charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the Ad Valorem Tax Fund under subsection (a) of this section. (2) It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section.

(1) So long as any agency of this state shall have the function or be charged with the duty of making audits of the records and accounts of the officers and employees of counties, municipalities, or school districts or so long as any agency of this state shall have the function or be charged with the duty of assessing the property referred to in this subchapter or so long as any agency of this state shall have the function or be charged with the duty of furnishing guidance, instruction, and assistance to the county assessor in the performance of his or her duties, then the aggregate total amount expended by this state in the performance and carrying out of the functions and duties indicated shall be a proper charge against the taxes and penalties credited to the Ad Valorem Tax Fund under subsection (a) of this section.

(2) It shall be the duty of the Chief Fiscal Officer of the State to annually determine the amount of these costs and to certify to the Treasurer of State the amount that the aggregate of the taxes and penalties exceeds these costs in order that the excess may be transmitted to the respective county treasurers as provided in this section.

(c) (1) The first one hundred thousand dollars ($100,000) collected in taxes and penalties under § 26-26-1614 during each fiscal year shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration. (2) No funds collected pursuant to § 26-26-1614 shall be withheld by the state if those funds were collected under the authority of Arkansas Constitution, Article 14, § 3(b)(1).

(1) The first one hundred thousand dollars ($100,000) collected in taxes and penalties under § 26-26-1614 during each fiscal year shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration.

(2) No funds collected pursuant to § 26-26-1614 shall be withheld by the state if those funds were collected under the authority of Arkansas Constitution, Article 14, § 3(b)(1).

(d) When the taxes and penalties collected from water transportation companies under § 26-26-1614 are at least equal to two million five hundred thousand dollars ($2,500,000) for the calendar year, a portion of the revenues from the taxes and penalties shall be deposited as follows: (1) (A) On October 1 of each year, fifty thousand dollars ($50,000) shall be credited to the Miscellaneous Agencies Fund Account to be used exclusively by the Arkansas Waterways Commission. (B) If the taxes and penalties collected are not at least equal to two million five hundred thousand dollars ($2,500,000) by October 1 of any year, the fifty thousand dollars ($50,000) credited under subdivision (d)(1)(A) of this section shall not be credited to the Miscellaneous Agencies Fund Account until the last day of the month in which the taxes and penalties collected are at least equal to two million five hundred thousand dollars ($2,500,000) for the calendar year; and (2) Any taxes and penalties collected in excess of two million five hundred fifty thousand dollars ($2,550,000) each calendar year shall be credited to the Arkansas Port, Intermodal, and Waterway Development Grant Program Fund to be used exclusively for the purposes stated in § 15-23-205 .

(1) (A) On October 1 of each year, fifty thousand dollars ($50,000) shall be credited to the Miscellaneous Agencies Fund Account to be used exclusively by the Arkansas Waterways Commission. (B) If the taxes and penalties collected are not at least equal to two million five hundred thousand dollars ($2,500,000) by October 1 of any year, the fifty thousand dollars ($50,000) credited under subdivision (d)(1)(A) of this section shall not be credited to the Miscellaneous Agencies Fund Account until the last day of the month in which the taxes and penalties collected are at least equal to two million five hundred thousand dollars ($2,500,000) for the calendar year; and

(A) On October 1 of each year, fifty thousand dollars ($50,000) shall be credited to the Miscellaneous Agencies Fund Account to be used exclusively by the Arkansas Waterways Commission.

(B) If the taxes and penalties collected are not at least equal to two million five hundred thousand dollars ($2,500,000) by October 1 of any year, the fifty thousand dollars ($50,000) credited under subdivision (d)(1)(A) of this section shall not be credited to the Miscellaneous Agencies Fund Account until the last day of the month in which the taxes and penalties collected are at least equal to two million five hundred thousand dollars ($2,500,000) for the calendar year; and

(2) Any taxes and penalties collected in excess of two million five hundred fifty thousand dollars ($2,550,000) each calendar year shall be credited to the Arkansas Port, Intermodal, and Waterway Development Grant Program Fund to be used exclusively for the purposes stated in § 15-23-205 .

Amended by Act 2023, No. 881,§ 3, eff. 8/1/2023.

Amended by Act 2019, No. 561,§ 2, eff. 7/24/2019.

Amended by Act 2017, No. 707,§ 293, eff. 8/1/2017.

Amended by Act 2013, No. 1427,§ 3, eff. 8/16/2013.

Amended by Act 2013, No. 1427,§ 2, eff. 8/16/2013.

Acts 1939, No. 119, § 2; 1953, No. 168, § 2; 1965, No. 470, § 3; A.S.A. 1947, § 84-615; Acts 2003, No. 831, §§ 4, 5.
Ark. Code Ann. § 26-56-802 — AR Code / Title 26 / Chapter 56 / Subchapter 8 / Section 26-56-802
Additional tax on distillate special fuel
Status: in_force

(a) (1) In addition to all other taxes levied upon distillate special fuel, there is levied an additional tax on distillate special fuel of five cents (5¢) for each gallon of distillate special fuel sold or used in this state or purchased for sale or use in this state. (2) The additional tax on distillate special fuel applies only to distillate special fuel intended for highway use or to fuel a motor vehicle intended for highway use. (b) The additional distillate special fuel tax under this section is subject to the exemptions under this chapter. (c) (1) The levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section is conditioned upon the approval by a majority of the qualified electors of the state voting on the measure providing for the levy of the additional tax on distillate special fuel and the issuance of bonds in a statewide election held under the provisions of the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq. (2) If the levy of the additional tax on distillate special fuel and the issuance of the bonds is approved, the: (A) Effective date of the additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall be the first day of the second month following the month in which the Secretary of State certifies the vote of the voters of the state approving the levy of the additional tax on distillate special fuel and the issuance of bonds; and (B) Additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall terminate and shall no longer be collected upon certification by the Chair of the State Highway Commission that the bonds issued under the Arkansas Highway Finance Act of 2011, § 27-64-501 et seq., have been paid in full and all obligations of the commission with respect to the bonds have been performed in full. (3) If the levy of the additional tax on distillate special fuel and the issuance of the bonds are not approved, the levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section shall terminate and the additional tax shall not be collected. Acts 2011, No. 773, § 2.

(a) (1) In addition to all other taxes levied upon distillate special fuel, there is levied an additional tax on distillate special fuel of five cents (5¢) for each gallon of distillate special fuel sold or used in this state or purchased for sale or use in this state. (2) The additional tax on distillate special fuel applies only to distillate special fuel intended for highway use or to fuel a motor vehicle intended for highway use.

(1) In addition to all other taxes levied upon distillate special fuel, there is levied an additional tax on distillate special fuel of five cents (5¢) for each gallon of distillate special fuel sold or used in this state or purchased for sale or use in this state.

(2) The additional tax on distillate special fuel applies only to distillate special fuel intended for highway use or to fuel a motor vehicle intended for highway use.

(b) The additional distillate special fuel tax under this section is subject to the exemptions under this chapter.

(c) (1) The levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section is conditioned upon the approval by a majority of the qualified electors of the state voting on the measure providing for the levy of the additional tax on distillate special fuel and the issuance of bonds in a statewide election held under the provisions of the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq. (2) If the levy of the additional tax on distillate special fuel and the issuance of the bonds is approved, the: (A) Effective date of the additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall be the first day of the second month following the month in which the Secretary of State certifies the vote of the voters of the state approving the levy of the additional tax on distillate special fuel and the issuance of bonds; and (B) Additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall terminate and shall no longer be collected upon certification by the Chair of the State Highway Commission that the bonds issued under the Arkansas Highway Finance Act of 2011, § 27-64-501 et seq., have been paid in full and all obligations of the commission with respect to the bonds have been performed in full. (3) If the levy of the additional tax on distillate special fuel and the issuance of the bonds are not approved, the levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section shall terminate and the additional tax shall not be collected.

(1) The levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section is conditioned upon the approval by a majority of the qualified electors of the state voting on the measure providing for the levy of the additional tax on distillate special fuel and the issuance of bonds in a statewide election held under the provisions of the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq.

(2) If the levy of the additional tax on distillate special fuel and the issuance of the bonds is approved, the: (A) Effective date of the additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall be the first day of the second month following the month in which the Secretary of State certifies the vote of the voters of the state approving the levy of the additional tax on distillate special fuel and the issuance of bonds; and (B) Additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall terminate and shall no longer be collected upon certification by the Chair of the State Highway Commission that the bonds issued under the Arkansas Highway Finance Act of 2011, § 27-64-501 et seq., have been paid in full and all obligations of the commission with respect to the bonds have been performed in full.

(A) Effective date of the additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall be the first day of the second month following the month in which the Secretary of State certifies the vote of the voters of the state approving the levy of the additional tax on distillate special fuel and the issuance of bonds; and

(B) Additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall terminate and shall no longer be collected upon certification by the Chair of the State Highway Commission that the bonds issued under the Arkansas Highway Finance Act of 2011, § 27-64-501 et seq., have been paid in full and all obligations of the commission with respect to the bonds have been performed in full.

(3) If the levy of the additional tax on distillate special fuel and the issuance of the bonds are not approved, the levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section shall terminate and the additional tax shall not be collected.

Acts 2011, No. 773, § 2.
Ark. Code Ann. § 26-51-2607 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2607
Application period
Status: in_force

(a) The Division of Arkansas Heritage shall accept applications for Arkansas major historic rehabilitation income tax credits under this subchapter beginning July 1, 2020, and ending June 30, 2030. (b) An Arkansas major historic rehabilitation income tax credit approved under an application that was submitted on or before June 30, 2030, may be claimed until it is exhausted or it expires. Amended by Act 2023, No. 651,§ 1, eff. 8/1/2023. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

(a) The Division of Arkansas Heritage shall accept applications for Arkansas major historic rehabilitation income tax credits under this subchapter beginning July 1, 2020, and ending June 30, 2030.

(b) An Arkansas major historic rehabilitation income tax credit approved under an application that was submitted on or before June 30, 2030, may be claimed until it is exhausted or it expires.

Amended by Act 2023, No. 651,§ 1, eff. 8/1/2023.

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-20-106 — AR Code / Title 26 / Chapter 20 / Section 26-20-106
Agreement requirements
Status: in_force

The Secretary of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the following requirements: (a) Uniform State Rate. The agreement must set restrictions to achieve more uniform state rates through the following: (1) Limiting the number of state rates; (2) Limiting the application of maximums on the amount of state tax that is due on a transaction; and (3) Limiting the application of thresholds on the application of state tax. (b) Uniform Standards. The agreement must establish uniform standards for the following: (1) The sourcing of transactions to taxing jurisdictions; (2) The administration of exempt sales; (3) The allowances a seller can take for bad debts; and (4) Sales and use tax returns and remittances. (c) Uniform Definitions. The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions. (d) Central Registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (e) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax. (f) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following: (1) Restricting variances between the state and local tax bases; (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions; (3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (g) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. (h) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member. (i) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (j) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of non-member state representatives to consult with in the administration of the agreement. Amended by Act 2019, No. 910,§ 3674, eff. 7/1/2019. Acts 2001, No. 1279, § 6.

The Secretary of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the following requirements:

(a) Uniform State Rate. The agreement must set restrictions to achieve more uniform state rates through the following: (1) Limiting the number of state rates; (2) Limiting the application of maximums on the amount of state tax that is due on a transaction; and (3) Limiting the application of thresholds on the application of state tax.

(1) Limiting the number of state rates;

(2) Limiting the application of maximums on the amount of state tax that is due on a transaction; and

(3) Limiting the application of thresholds on the application of state tax.

(b) Uniform Standards. The agreement must establish uniform standards for the following: (1) The sourcing of transactions to taxing jurisdictions; (2) The administration of exempt sales; (3) The allowances a seller can take for bad debts; and (4) Sales and use tax returns and remittances.

The agreement must establish uniform standards for the following:

(1) The sourcing of transactions to taxing jurisdictions;

(2) The administration of exempt sales;

(3) The allowances a seller can take for bad debts; and

(4) Sales and use tax returns and remittances.

(c) Uniform Definitions. The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.

The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.

(d) Central Registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

(e) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

(f) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following: (1) Restricting variances between the state and local tax bases; (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions; (3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:

(1) Restricting variances between the state and local tax bases;

(2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions;

(3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and

(4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

(g) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.

The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.

(h) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.

The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.

(i) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.

The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.

(j) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of non-member state representatives to consult with in the administration of the agreement.

The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of non-member state representatives to consult with in the administration of the agreement.

Amended by Act 2019, No. 910,§ 3674, eff. 7/1/2019.

Acts 2001, No. 1279, § 6.
Ark. Code Ann. § 26-75-214 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-214
Administration, collection, etc., of tax
Status: in_force

(a) On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax. (b) In addition to the state gross receipts tax and compensating tax, the secretary shall collect an additional tax under the authority of this subchapter on the receipts from the sale at retail or on the sale price or lease or rental price on the storage, use, distribution, or other consumption of all taxable items and services subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (c) (1) The tax imposed under this subchapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter. (2) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (3) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (4) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (5) This subsection only applies to a tax collected by the secretary. (d) On and after the effective date of any proposition to abolish such local sales and use tax in any city, the secretary shall comply with the proposition as provided in this subchapter. Amended by Act 2019, No. 315,§ 3067, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4428, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4427, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4426, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4425, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 4; A.S.A. 1947, § 19-4526; Acts 1997, No. 1176, § 11; 2003, No. 1273, § 57.

(a) On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.

(b) In addition to the state gross receipts tax and compensating tax, the secretary shall collect an additional tax under the authority of this subchapter on the receipts from the sale at retail or on the sale price or lease or rental price on the storage, use, distribution, or other consumption of all taxable items and services subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(c) (1) The tax imposed under this subchapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter. (2) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (3) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (4) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (5) This subsection only applies to a tax collected by the secretary.

(1) The tax imposed under this subchapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter.

(2) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report.

(3) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(4) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(5) This subsection only applies to a tax collected by the secretary.

(d) On and after the effective date of any proposition to abolish such local sales and use tax in any city, the secretary shall comply with the proposition as provided in this subchapter.

Amended by Act 2019, No. 315,§ 3067, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4428, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4427, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4426, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4425, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 4; A.S.A. 1947, § 19-4526; Acts 1997, No. 1176, § 11; 2003, No. 1273, § 57.
Ark. Code Ann. § 26-52-435 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-435
Wall and floor tile manufacturers
Status: in_force

(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. (b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption. Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 23.

(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes.

(1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ;

(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and

(3) All city and county sales and use taxes.

(b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption.

Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 23.
Ark. Code Ann. § 26-53-144 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-144
Certain classes of trucks or trailers - Definitions
Status: in_force

(a) As used in this section: (1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in another state; (2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and (3) (A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce. (B) "Truck tractor" does not include a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce. (b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in another state for use in this state are exempt from the Arkansas compensating use tax levied by this subchapter. (c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in another state for use in this state are exempt from the Arkansas compensating use tax levied by this subchapter. (d) The gross receipts or gross proceeds derived from the sale in another state for use in this state of a new or used Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas compensating use tax levied by this subchapter. (e) The exemption under subsection (b) of this section does not apply to compensating use taxes levied by any Arkansas city, town, or county. Acts 2003, No. 551, § 2; 2011, No. 1058, § 4.

(a) As used in this section: (1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in another state; (2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and (3) (A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce. (B) "Truck tractor" does not include a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in another state;

(2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and

(3) (A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce. (B) "Truck tractor" does not include a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and

(ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or

(b) Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(B) "Truck tractor" does not include a Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in another state for use in this state are exempt from the Arkansas compensating use tax levied by this subchapter.

(c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in another state for use in this state are exempt from the Arkansas compensating use tax levied by this subchapter.

(d) The gross receipts or gross proceeds derived from the sale in another state for use in this state of a new or used Class Six truck as defined by § 27-14-601(a)(3)(F) or a Class Seven truck as defined by § 27-14-601(a)(3)(G) that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas compensating use tax levied by this subchapter.

(e) The exemption under subsection (b) of this section does not apply to compensating use taxes levied by any Arkansas city, town, or county.

Acts 2003, No. 551, § 2; 2011, No. 1058, § 4.