Ark. Code Ann. § 26-18-301 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-301
Duties of secretary
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall: (1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules; (2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law; (3) Assess and collect any state tax; and (4) Administer and enforce all state tax laws. (b) The secretary shall make available at cost to the general public all rules promulgated by the secretary. (c) The secretary shall provide forms, schedules, and returns for all state tax laws. (d) The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law. Amended by Act 2019, No. 315,§ 2938, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3610, eff. 7/1/2019. Acts 1979, No. 401, § 4; A.S.A. 1947, § 84-4704; Acts 1999, No. 1132, § 2.

(a) The Secretary of the Department of Finance and Administration shall: (1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules; (2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law; (3) Assess and collect any state tax; and (4) Administer and enforce all state tax laws.

(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules;

(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;

(3) Assess and collect any state tax; and

(4) Administer and enforce all state tax laws.

(b) The secretary shall make available at cost to the general public all rules promulgated by the secretary.

(c) The secretary shall provide forms, schedules, and returns for all state tax laws.

(d) The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.

Amended by Act 2019, No. 315,§ 2938, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3610, eff. 7/1/2019.

Acts 1979, No. 401, § 4; A.S.A. 1947, § 84-4704; Acts 1999, No. 1132, § 2.
Ark. Code Ann. § 26-62-203 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-203
Separate meters for taxable natural gas fuels and residential or other tax-free natural gas
Status: in_force

(a) No user, including an alternative fuels supplier of natural gas fuels, who utilizes natural gas for residential or other tax-free purposes, shall use such natural gas fuels in motor vehicles unless such natural gas fuels are removed through a separate meter installed by the alternative fuels supplier for such purposes. (b) All alternative fuels suppliers shall monitor such separate meters for billing and taxation purposes. (c) (1) Such users shall be licensed and bonded only if required by § 26-62-204 but shall remit all taxes to the alternative fuels supplier upon billing by that supplier, which supplier shall further remit such taxes to the Secretary of the Department of Finance and Administration as provided in § 26-62-206 . (2) Such user, however, at the time of the installation of the separate meter shall report to the secretary the: (A) Number of vehicles; (B) Models and makes; (C) License numbers; (D) Vehicle identification numbers; and (E) Any other information required by the secretary pursuant to rules of the secretary. Amended by Act 2019, No. 315,§ 3052, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4312, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4311, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4310, eff. 7/1/2019. Acts 1993, No. 1119, § 11.

(a) No user, including an alternative fuels supplier of natural gas fuels, who utilizes natural gas for residential or other tax-free purposes, shall use such natural gas fuels in motor vehicles unless such natural gas fuels are removed through a separate meter installed by the alternative fuels supplier for such purposes.

(b) All alternative fuels suppliers shall monitor such separate meters for billing and taxation purposes.

(c) (1) Such users shall be licensed and bonded only if required by § 26-62-204 but shall remit all taxes to the alternative fuels supplier upon billing by that supplier, which supplier shall further remit such taxes to the Secretary of the Department of Finance and Administration as provided in § 26-62-206 . (2) Such user, however, at the time of the installation of the separate meter shall report to the secretary the: (A) Number of vehicles; (B) Models and makes; (C) License numbers; (D) Vehicle identification numbers; and (E) Any other information required by the secretary pursuant to rules of the secretary.

(1) Such users shall be licensed and bonded only if required by § 26-62-204 but shall remit all taxes to the alternative fuels supplier upon billing by that supplier, which supplier shall further remit such taxes to the Secretary of the Department of Finance and Administration as provided in § 26-62-206 .

(2) Such user, however, at the time of the installation of the separate meter shall report to the secretary the: (A) Number of vehicles; (B) Models and makes; (C) License numbers; (D) Vehicle identification numbers; and (E) Any other information required by the secretary pursuant to rules of the secretary.

(A) Number of vehicles;

(B) Models and makes;

(C) License numbers;

(D) Vehicle identification numbers; and

(E) Any other information required by the secretary pursuant to rules of the secretary.

Amended by Act 2019, No. 315,§ 3052, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4312, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4311, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4310, eff. 7/1/2019.

Acts 1993, No. 1119, § 11.
Ark. Code Ann. § 26-52-304 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-304
Tax levied on sales of computer software and maintenance of computer hardware - Definitions
Status: in_force

(a) The excise tax levied by this chapter and by any act supplemental thereto, is levied on gross receipts or gross proceeds received from the following: (1) (A) Sales of computer software, including prewritten computer software, which shall be taxed as sales of tangible personal property. (B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Computer software maintenance contract" means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software or support services with respect to computer software, or both; (iv) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (v) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (vi) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vii) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (2) Service of repairing or maintaining computer equipment or hardware in any form. (b) The gross receipts or gross proceeds derived from the sale of a computer software maintenance contract are not taxable. Acts 1983 (1st Ex. Sess.), No. 88, §§ 1, 3; A.S.A. 1947, §§ 84-1903.5, 84-1903.5n; Acts 2007, No. 181, § 12; 2009, No. 384, § 4; 2009, No. 655, § 13; 2011, No. 291, § 10.

(a) The excise tax levied by this chapter and by any act supplemental thereto, is levied on gross receipts or gross proceeds received from the following: (1) (A) Sales of computer software, including prewritten computer software, which shall be taxed as sales of tangible personal property. (B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Computer software maintenance contract" means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software or support services with respect to computer software, or both; (iv) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (v) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (vi) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vii) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and (2) Service of repairing or maintaining computer equipment or hardware in any form.

(1) (A) Sales of computer software, including prewritten computer software, which shall be taxed as sales of tangible personal property. (B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Computer software maintenance contract" means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software or support services with respect to computer software, or both; (iv) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (v) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (vi) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vii) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and

(A) Sales of computer software, including prewritten computer software, which shall be taxed as sales of tangible personal property.

(B) As used in this section: (i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions; (ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave; (iii) "Computer software maintenance contract" means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software or support services with respect to computer software, or both; (iv) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media; (v) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities; (vi) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and (vii) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and

(i) "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions;

(ii) (a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (b) "Computer software" does not include software that is delivered electronically or by load and leave;

(a) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.

(b) "Computer software" does not include software that is delivered electronically or by load and leave;

(iii) "Computer software maintenance contract" means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software or support services with respect to computer software, or both;

(iv) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media;

(v) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities;

(vi) "Load and leave" means delivery to the purchaser by use of a tangible storage media in which the tangible storage media is not physically transferred to the purchaser; and

(vii) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser; and

(2) Service of repairing or maintaining computer equipment or hardware in any form.

(b) The gross receipts or gross proceeds derived from the sale of a computer software maintenance contract are not taxable.

Acts 1983 (1st Ex. Sess.), No. 88, §§ 1, 3; A.S.A. 1947, §§ 84-1903.5, 84-1903.5n; Acts 2007, No. 181, § 12; 2009, No. 384, § 4; 2009, No. 655, § 13; 2011, No. 291, § 10.
Ark. Code Ann. § 26-18-1118 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1118
Representation
Status: in_force

(a) (1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission. (2) A completed power of attorney form shall: (A) Be attached to the taxpayer's petition; or (B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed. (3) If the taxpayer fails to attach a power of attorney to the petition, the commission shall allow the taxpayer thirty (30) calendar days to file the required power of attorney. (4) Absent information indicating that the taxpayer has an authorized representative, the Department of Finance and Administration may communicate directly with the taxpayer. (b) The department shall be represented by an authorized representative at a hearing. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) (1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission. (2) A completed power of attorney form shall: (A) Be attached to the taxpayer's petition; or (B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed. (3) If the taxpayer fails to attach a power of attorney to the petition, the commission shall allow the taxpayer thirty (30) calendar days to file the required power of attorney. (4) Absent information indicating that the taxpayer has an authorized representative, the Department of Finance and Administration may communicate directly with the taxpayer.

(1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission.

(2) A completed power of attorney form shall: (A) Be attached to the taxpayer's petition; or (B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed.

(A) Be attached to the taxpayer's petition; or

(B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed.

(3) If the taxpayer fails to attach a power of attorney to the petition, the commission shall allow the taxpayer thirty (30) calendar days to file the required power of attorney.

(4) Absent information indicating that the taxpayer has an authorized representative, the Department of Finance and Administration may communicate directly with the taxpayer.

(b) The department shall be represented by an authorized representative at a hearing.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-36-319 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-319
Disclosure of information
Status: in_force

(a) Notwithstanding § 26-18-303 or any other provisions of law prohibiting disclosure by the Revenue Division of the Department of Finance and Administration of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency, all information exchanged among the division, claimant agency, and the debtor which is necessary to accomplish and effectuate the intent of this subchapter is lawful. (b) The information obtained by a claimant agency from the division in accordance with the exemption allowed by subsection (a) of this section shall only be used by a claimant agency in the pursuit of its debt collection duties and practices, and any person employed by or formerly employed by a claimant agency who discloses any such information for any other purpose, except as otherwise allowed by § 26-18-303 , shall be penalized in accordance with the terms of that statute. Acts 1983, No. 372, § 15; A.S.A. 1947, § 84-4915.

(a) Notwithstanding § 26-18-303 or any other provisions of law prohibiting disclosure by the Revenue Division of the Department of Finance and Administration of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency, all information exchanged among the division, claimant agency, and the debtor which is necessary to accomplish and effectuate the intent of this subchapter is lawful.

(b) The information obtained by a claimant agency from the division in accordance with the exemption allowed by subsection (a) of this section shall only be used by a claimant agency in the pursuit of its debt collection duties and practices, and any person employed by or formerly employed by a claimant agency who discloses any such information for any other purpose, except as otherwise allowed by § 26-18-303 , shall be penalized in accordance with the terms of that statute.

Acts 1983, No. 372, § 15; A.S.A. 1947, § 84-4915.
Ark. Code Ann. § 26-58-107 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-107
Levy of tax
Status: in_force

(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as "severance tax". (b) The severance tax is to be paid to the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4234, eff. 7/1/2019. Acts 1947, No. 136, § 2; 1959, No. 93, § 1; 1959, No. 129, § 1; 1967, No. 379, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.

(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as "severance tax".

(b) The severance tax is to be paid to the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4234, eff. 7/1/2019.

Acts 1947, No. 136, § 2; 1959, No. 93, § 1; 1959, No. 129, § 1; 1967, No. 379, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.
Ark. Code Ann. § 26-74-410 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-410
Rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this subchapter. Amended by Act 2019, No. 315,§ 3064, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4401, eff. 7/1/2019. Acts 1991, No. 885, § 1.

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this subchapter.

Amended by Act 2019, No. 315,§ 3064, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4401, eff. 7/1/2019.

Acts 1991, No. 885, § 1.
Ark. Code Ann. § 26-77-201 — AR Code / Title 26 / Chapter 77 / Subchapter 2 / Section 26-77-201
Mercantile businesses
Status: in_force

(a) Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities. However, this section shall not apply to persons who remain in the mercantile business for a continuous period of six (6) months. (b) Cities of the first class in order to determine who are or may be liable to pay the license or tax may require all persons who enter into the mercantile business in their cities to execute a bond to the city with good and sufficient security, to be approved by the city clerk thereof, conditioned that, if the merchant does not remain in continuous business for a period of six (6) months or longer, then the amount of the license or tax will be paid to the city. (c) This section shall not apply to or be construed to include any vegetables, grain, fruit, or other farm products or livestock of any description. Acts 1913, No. 236, §§ 1-3; C. & M. Dig., §§ 7750, 7751; Pope's Dig., §§ 10049, 10050; A.S.A. 1947, §§ 19-4607 -- 19-4609.

(a) Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities. However, this section shall not apply to persons who remain in the mercantile business for a continuous period of six (6) months.

(b) Cities of the first class in order to determine who are or may be liable to pay the license or tax may require all persons who enter into the mercantile business in their cities to execute a bond to the city with good and sufficient security, to be approved by the city clerk thereof, conditioned that, if the merchant does not remain in continuous business for a period of six (6) months or longer, then the amount of the license or tax will be paid to the city.

(c) This section shall not apply to or be construed to include any vegetables, grain, fruit, or other farm products or livestock of any description.

Acts 1913, No. 236, §§ 1-3; C. & M. Dig., §§ 7750, 7751; Pope's Dig., §§ 10049, 10050; A.S.A. 1947, §§ 19-4607 -- 19-4609.
Ark. Code Ann. § 26-54-112 — AR Code / Title 26 / Chapter 54 / Section 26-54-112
Reinstatement of corporations
Status: in_force

(a) (1) (A) (i) A corporation whose charter or permit authority to do business in the state has been declared revoked by proclamation of the Governor or the Secretary of State may be reinstated to all its rights, powers, and property. (ii) Reinstatement shall be retroactive to the time that the corporation's authority to do business in the state was declared revoked. (B) The reinstatement shall be made after the filing of all delinquent franchise tax reports satisfactory to the Secretary of State and the payment of all taxes and penalties due for each year of delinquency. (2) However, reinstatement is not allowed after five (5) years from the date the charter or permit authority to do business in the state if the corporation is declared: (A) Revoked by proclamation of the Governor or the Secretary of State; and (B) A forfeited charter. (b) If the Secretary of State issued the original corporate charter, permit, or authority, the Secretary of State shall reinstate the corporation upon payment by the corporation of all amounts due, as provided in subsection (a) of this section. (c) (1) If the original corporate charter, permit, or authority was issued by an official other than the Secretary of State, the official shall reinstate the corporation upon the corporation's filing with the official the receipt of the Secretary of State showing payment of all amounts due, as provided in subsection (a) of this section. (2) Thereafter, the corporation shall stand in all respects as though its name had never been declared revoked. Amended by Act 2023, No. 459,§ 10, eff. 8/1/2023. Amended by Act 2021, No. 523,§ 22, eff. 4/1/2021. Amended by Act 2021, No. 523,§ 21, eff. 4/1/2021. Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021. Acts 1979, No 889, § 11; A.S.A. 1947, § 84-1843; Acts 1987, No. 19, § 7; 1991, No. 1046, § 5; 1991, No. 1140, § 5; 1999, No. 522, § 1.

(a) (1) (A) (i) A corporation whose charter or permit authority to do business in the state has been declared revoked by proclamation of the Governor or the Secretary of State may be reinstated to all its rights, powers, and property. (ii) Reinstatement shall be retroactive to the time that the corporation's authority to do business in the state was declared revoked. (B) The reinstatement shall be made after the filing of all delinquent franchise tax reports satisfactory to the Secretary of State and the payment of all taxes and penalties due for each year of delinquency. (2) However, reinstatement is not allowed after five (5) years from the date the charter or permit authority to do business in the state if the corporation is declared: (A) Revoked by proclamation of the Governor or the Secretary of State; and (B) A forfeited charter.

(1) (A) (i) A corporation whose charter or permit authority to do business in the state has been declared revoked by proclamation of the Governor or the Secretary of State may be reinstated to all its rights, powers, and property. (ii) Reinstatement shall be retroactive to the time that the corporation's authority to do business in the state was declared revoked. (B) The reinstatement shall be made after the filing of all delinquent franchise tax reports satisfactory to the Secretary of State and the payment of all taxes and penalties due for each year of delinquency.

(A) (i) A corporation whose charter or permit authority to do business in the state has been declared revoked by proclamation of the Governor or the Secretary of State may be reinstated to all its rights, powers, and property. (ii) Reinstatement shall be retroactive to the time that the corporation's authority to do business in the state was declared revoked.

(i) A corporation whose charter or permit authority to do business in the state has been declared revoked by proclamation of the Governor or the Secretary of State may be reinstated to all its rights, powers, and property.

(ii) Reinstatement shall be retroactive to the time that the corporation's authority to do business in the state was declared revoked.

(B) The reinstatement shall be made after the filing of all delinquent franchise tax reports satisfactory to the Secretary of State and the payment of all taxes and penalties due for each year of delinquency.

(2) However, reinstatement is not allowed after five (5) years from the date the charter or permit authority to do business in the state if the corporation is declared: (A) Revoked by proclamation of the Governor or the Secretary of State; and (B) A forfeited charter.

(A) Revoked by proclamation of the Governor or the Secretary of State; and

(B) A forfeited charter.

(b) If the Secretary of State issued the original corporate charter, permit, or authority, the Secretary of State shall reinstate the corporation upon payment by the corporation of all amounts due, as provided in subsection (a) of this section.

(c) (1) If the original corporate charter, permit, or authority was issued by an official other than the Secretary of State, the official shall reinstate the corporation upon the corporation's filing with the official the receipt of the Secretary of State showing payment of all amounts due, as provided in subsection (a) of this section. (2) Thereafter, the corporation shall stand in all respects as though its name had never been declared revoked.

(1) If the original corporate charter, permit, or authority was issued by an official other than the Secretary of State, the official shall reinstate the corporation upon the corporation's filing with the official the receipt of the Secretary of State showing payment of all amounts due, as provided in subsection (a) of this section.

(2) Thereafter, the corporation shall stand in all respects as though its name had never been declared revoked.

Amended by Act 2023, No. 459,§ 10, eff. 8/1/2023.

Amended by Act 2021, No. 523,§ 22, eff. 4/1/2021.

Amended by Act 2021, No. 523,§ 21, eff. 4/1/2021.

Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021.

Acts 1979, No 889, § 11; A.S.A. 1947, § 84-1843; Acts 1987, No. 19, § 7; 1991, No. 1046, § 5; 1991, No. 1140, § 5; 1999, No. 522, § 1.
Ark. Code Ann. § 26-53-203 — AR Code / Title 26 / Chapter 53 / Subchapter 2 / Section 26-53-203
Tangible personal property, specified digital products, or a digital code procured outside state for use by contractors
Status: in_force

(a) (1) All tangible personal property, specified digital products, and digital codes that are procured from without this state for use, storage, distribution, or consumption, including machinery, equipment, repair or replacement parts, materials, and supplies used, stored, distributed, or consumed by a contractor in the performance of a contract in this state, are subject to the compensating tax of four and five-tenths percent (4.5%) of the purchase price as provided by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., or four and five-tenths percent (4.5%) of its market or book value, whichever is greater, if the property has been subjected to prior use before coming to rest for use, storage, distribution, or consumption within this state. The four-and-five-tenths-percent compensating tax is in addition to any other compensating taxes levied by the State of Arkansas. (2) The tax is due and payable regardless of whether or not any right, title, or interest in the tangible personal property, specified digital products, or digital code becomes vested in the contractor. (b) In the case of leases or rentals of tangible personal property, specified digital products, or a digital code by a contractor for use, storage, distribution, or consumption in this state, the contractor shall report and remit the compensating tax on the basis of rental or lease payments made to the lessor of the tangible personal property, specified digital products, or digital code during the term of the lease or rental, which lease rentals shall be in accordance with written contracts between the lessor and the lessee furnished to the Secretary of the Department of Finance and Administration. (c) (1) This subchapter does not apply in respect to the use, consumption, distribution, or storage of tangible personal property, specified digital products, or a digital code as defined in this chapter for use or consumption in this state upon which a like tax equal to or greater than the amount imposed by this subchapter has been paid in another state, the proof of payment of the tax to be according to rules made by the secretary. (2) If the amount of tax paid in another state is not at least equal to or greater than the amount of tax imposed by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., then the contractor shall pay to the secretary an amount sufficient to make the tax paid in the other state and this state equal to the total amount of tax due under Arkansas law. (3) No credit shall be given under this section for taxes paid on the property in another state if that state does not grant credit for taxes paid on similar tangible personal property, specified digital products, or digital codes in this state. Amended by Act 2019, No. 315,§ 3003, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3931, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3930, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 59, eff. for tax years beginning on and after 1/1/2018. Acts 1965, No. 125, § 2; 1967, No. 253, § 1; A.S.A. 1947, § 84-3130; Acts 1997, No. 951, §§ 28-30.

(a) (1) All tangible personal property, specified digital products, and digital codes that are procured from without this state for use, storage, distribution, or consumption, including machinery, equipment, repair or replacement parts, materials, and supplies used, stored, distributed, or consumed by a contractor in the performance of a contract in this state, are subject to the compensating tax of four and five-tenths percent (4.5%) of the purchase price as provided by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., or four and five-tenths percent (4.5%) of its market or book value, whichever is greater, if the property has been subjected to prior use before coming to rest for use, storage, distribution, or consumption within this state. The four-and-five-tenths-percent compensating tax is in addition to any other compensating taxes levied by the State of Arkansas. (2) The tax is due and payable regardless of whether or not any right, title, or interest in the tangible personal property, specified digital products, or digital code becomes vested in the contractor.

(1) All tangible personal property, specified digital products, and digital codes that are procured from without this state for use, storage, distribution, or consumption, including machinery, equipment, repair or replacement parts, materials, and supplies used, stored, distributed, or consumed by a contractor in the performance of a contract in this state, are subject to the compensating tax of four and five-tenths percent (4.5%) of the purchase price as provided by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., or four and five-tenths percent (4.5%) of its market or book value, whichever is greater, if the property has been subjected to prior use before coming to rest for use, storage, distribution, or consumption within this state. The four-and-five-tenths-percent compensating tax is in addition to any other compensating taxes levied by the State of Arkansas.

(2) The tax is due and payable regardless of whether or not any right, title, or interest in the tangible personal property, specified digital products, or digital code becomes vested in the contractor.

(b) In the case of leases or rentals of tangible personal property, specified digital products, or a digital code by a contractor for use, storage, distribution, or consumption in this state, the contractor shall report and remit the compensating tax on the basis of rental or lease payments made to the lessor of the tangible personal property, specified digital products, or digital code during the term of the lease or rental, which lease rentals shall be in accordance with written contracts between the lessor and the lessee furnished to the Secretary of the Department of Finance and Administration.

(c) (1) This subchapter does not apply in respect to the use, consumption, distribution, or storage of tangible personal property, specified digital products, or a digital code as defined in this chapter for use or consumption in this state upon which a like tax equal to or greater than the amount imposed by this subchapter has been paid in another state, the proof of payment of the tax to be according to rules made by the secretary. (2) If the amount of tax paid in another state is not at least equal to or greater than the amount of tax imposed by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., then the contractor shall pay to the secretary an amount sufficient to make the tax paid in the other state and this state equal to the total amount of tax due under Arkansas law. (3) No credit shall be given under this section for taxes paid on the property in another state if that state does not grant credit for taxes paid on similar tangible personal property, specified digital products, or digital codes in this state.

(1) This subchapter does not apply in respect to the use, consumption, distribution, or storage of tangible personal property, specified digital products, or a digital code as defined in this chapter for use or consumption in this state upon which a like tax equal to or greater than the amount imposed by this subchapter has been paid in another state, the proof of payment of the tax to be according to rules made by the secretary.

(2) If the amount of tax paid in another state is not at least equal to or greater than the amount of tax imposed by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., then the contractor shall pay to the secretary an amount sufficient to make the tax paid in the other state and this state equal to the total amount of tax due under Arkansas law.

(3) No credit shall be given under this section for taxes paid on the property in another state if that state does not grant credit for taxes paid on similar tangible personal property, specified digital products, or digital codes in this state.

Amended by Act 2019, No. 315,§ 3003, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3931, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3930, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 59, eff. for tax years beginning on and after 1/1/2018.

Acts 1965, No. 125, § 2; 1967, No. 253, § 1; A.S.A. 1947, § 84-3130; Acts 1997, No. 951, §§ 28-30.
Ark. Code Ann. § 26-53-101 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-101
Title
Status: in_force

The title of this subchapter shall be cited as the "Arkansas Compensating Tax Act of 1949". Acts 1949, No. 487, § 1; A.S.A. 1947, § 84-3101.

The title of this subchapter shall be cited as the "Arkansas Compensating Tax Act of 1949".

Acts 1949, No. 487, § 1; A.S.A. 1947, § 84-3101.
Ark. Code Ann. § 26-18-102 — AR Code / Title 26 / Chapter 18 / Subchapter 1 / Section 26-18-102
Purpose
Status: in_force

The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following: (1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.; (2) Motor Vehicle License and Fees, §§ 26-55-101 , 27-14-305 , and § 27-14-501 et seq.; (3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.; (4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.; (5) The Arkansas Horse Racing Law, § 23-110-101 et seq.; (6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.; (7) Boxing and Wrestling Exhibitions, §§ 17-22-201 - 17-22-205 and § 17-22-301 et seq.; and (8) Ad valorem taxes collected pursuant to § 26-26-1614 . Amended by Act 2019, No. 393,§ 1, eff. 7/24/2019. Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702; Acts 2003, No. 831, § 1.

The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:

(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;

(2) Motor Vehicle License and Fees, §§ 26-55-101 , 27-14-305 , and § 27-14-501 et seq.;

(3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;

(4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;

(5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;

(6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;

(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 - 17-22-205 and § 17-22-301 et seq.; and

(8) Ad valorem taxes collected pursuant to § 26-26-1614 .

Amended by Act 2019, No. 393,§ 1, eff. 7/24/2019.

Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702; Acts 2003, No. 831, § 1.
Ark. Code Ann. § 26-27-319 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-319
Resolution of valuation adopted
Status: in_force

(a) Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it shall be stated the percentage of true market or actual value at which it has equalized the assessed values of the property of the county under its jurisdiction for the year. (b) (1) The resolution shall be signed by a majority of the members of the county equalization board. (2) A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of the county equalization board. Acts 1929, No. 172, § 31; Pope's Dig., § 13672; A.S.A. 1947, § 84-711; Acts 2011, No. 569, § 1.

(a) Each county equalization board, immediately on the completion of its work of equalization and before final adjournment, shall adopt a resolution wherein it shall be stated the percentage of true market or actual value at which it has equalized the assessed values of the property of the county under its jurisdiction for the year.

(b) (1) The resolution shall be signed by a majority of the members of the county equalization board. (2) A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of the county equalization board.

(1) The resolution shall be signed by a majority of the members of the county equalization board.

(2) A copy of the resolution, together with an abstract of the adjusted assessment by total of items and value, shall be forwarded to the Assessment Coordination Division no later than thirty (30) days after final adjournment of the county equalization board.

Acts 1929, No. 172, § 31; Pope's Dig., § 13672; A.S.A. 1947, § 84-711; Acts 2011, No. 569, § 1.
Ark. Code Ann. § 26-39-213 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-213
Failure to pay amount due
Status: in_force

Every officer who shall fail to pay the amount due from him or her on settlement and who shall be returned by the county collector or county treasurer to the county court as a delinquent, so that the county collector or county treasurer shall be credited in their accounts with the amount of the delinquency, shall forfeit five percent (5%) per month on the amount due from the time it ought to have been paid, until collected, which may be collected by suit on his or her official bond. Acts 1883, No. 114, § 195, p. 199; C. & M. Dig., § 10157; Pope's Dig., § 13939; A.S.A. 1947, § 84-1435.

Every officer who shall fail to pay the amount due from him or her on settlement and who shall be returned by the county collector or county treasurer to the county court as a delinquent, so that the county collector or county treasurer shall be credited in their accounts with the amount of the delinquency, shall forfeit five percent (5%) per month on the amount due from the time it ought to have been paid, until collected, which may be collected by suit on his or her official bond.

Acts 1883, No. 114, § 195, p. 199; C. & M. Dig., § 10157; Pope's Dig., § 13939; A.S.A. 1947, § 84-1435.
Ark. Code Ann. § 26-56-307 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-307
Suppliers or interstate users - Computation, reporting, and payment of tax
Status: in_force

(a) Each licensed liquefied gas special fuels supplier or interstate user shall compute, report, and pay the tax on all liquefied gas special fuels used in each vehicle owned or operated by him or her in this state on which the tax levied by this subchapter has not been paid by ascertaining the total highway miles driven in this state and dividing this total by the applicable mileage factor, as set forth below, to compute the quantity of special fuel used upon which the tax levied in § 26-56-301 is applicable. (b) (1) For the purpose of this section, all automobiles with a capacity of fewer than eight (8) passengers shall be deemed to be Class A vehicles. (2) All truck-type vehicles with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles. (3) All vehicles with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.) or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class C vehicles. (c) The mileage factor per gallon of liquefied gas special fuels for: (1) Class A vehicles shall be twelve (12) miles; (2) Class B vehicles shall be eight (8) miles; and (3) Class C vehicles shall be four (4) miles. (d) When calculating the number of gallons of liquefied gas special fuels on which the gallonage tax levied by § 26-56-301 is due, the suppliers and users shall be allowed a credit equal to the amount of the tax paid on each gallon of liquefied gas special fuels purchased or received in this state when each credit is supported by a copy of the purchase invoice showing the amount of tax paid, signed by the supplier or dealer from which the liquefied gas special fuels was purchased or delivered. (e) The due date of the interstate user reports shall be the twenty-fifth day following each calendar quarter. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 4; 1979, No. 764, § 3; A.S.A. 1947, § 75-1257.

(a) Each licensed liquefied gas special fuels supplier or interstate user shall compute, report, and pay the tax on all liquefied gas special fuels used in each vehicle owned or operated by him or her in this state on which the tax levied by this subchapter has not been paid by ascertaining the total highway miles driven in this state and dividing this total by the applicable mileage factor, as set forth below, to compute the quantity of special fuel used upon which the tax levied in § 26-56-301 is applicable.

(b) (1) For the purpose of this section, all automobiles with a capacity of fewer than eight (8) passengers shall be deemed to be Class A vehicles. (2) All truck-type vehicles with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles. (3) All vehicles with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.) or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class C vehicles.

(1) For the purpose of this section, all automobiles with a capacity of fewer than eight (8) passengers shall be deemed to be Class A vehicles.

(2) All truck-type vehicles with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles.

(3) All vehicles with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.) or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class C vehicles.

(c) The mileage factor per gallon of liquefied gas special fuels for: (1) Class A vehicles shall be twelve (12) miles; (2) Class B vehicles shall be eight (8) miles; and (3) Class C vehicles shall be four (4) miles.

(1) Class A vehicles shall be twelve (12) miles;

(2) Class B vehicles shall be eight (8) miles; and

(3) Class C vehicles shall be four (4) miles.

(d) When calculating the number of gallons of liquefied gas special fuels on which the gallonage tax levied by § 26-56-301 is due, the suppliers and users shall be allowed a credit equal to the amount of the tax paid on each gallon of liquefied gas special fuels purchased or received in this state when each credit is supported by a copy of the purchase invoice showing the amount of tax paid, signed by the supplier or dealer from which the liquefied gas special fuels was purchased or delivered.

(e) The due date of the interstate user reports shall be the twenty-fifth day following each calendar quarter.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 4; 1979, No. 764, § 3; A.S.A. 1947, § 75-1257.
Ark. Code Ann. § 26-35-602 — AR Code / Title 26 / Chapter 35 / Subchapter 6 / Section 26-35-602
Tax money to be kept in separate account
Status: in_force

(a) (1) Arkansas Legislative Audit shall require every county collector of taxes to keep any and all tax money collected in a separate account from all other money which the county collector may have in his or her possession. (2) A county collector shall have no authority to check on this account except in favor of a treasurer or depository to whom he or she is required to pay the money or to himself or herself for commission or salary already earned. (b) (1) (A) Failure to comply with this section on the part of a county collector shall be a violation and shall render him or her liable to a penalty of not less than twenty-five dollars ($25.00). (B) Each day's failure shall be considered a separate offense. (2) Upon finding that public funds and private funds are being jointly deposited or improperly disbursed under this section, the director shall notify immediately the bondsmen of the offending officer and the public of the violation. Acts 1931, No. 41, § 4; Pope's Dig., § 1722; A.S.A. 1947, § 84-936; Acts 2005, No. 1994, § 169.

(a) (1) Arkansas Legislative Audit shall require every county collector of taxes to keep any and all tax money collected in a separate account from all other money which the county collector may have in his or her possession. (2) A county collector shall have no authority to check on this account except in favor of a treasurer or depository to whom he or she is required to pay the money or to himself or herself for commission or salary already earned.

(1) Arkansas Legislative Audit shall require every county collector of taxes to keep any and all tax money collected in a separate account from all other money which the county collector may have in his or her possession.

(2) A county collector shall have no authority to check on this account except in favor of a treasurer or depository to whom he or she is required to pay the money or to himself or herself for commission or salary already earned.

(b) (1) (A) Failure to comply with this section on the part of a county collector shall be a violation and shall render him or her liable to a penalty of not less than twenty-five dollars ($25.00). (B) Each day's failure shall be considered a separate offense. (2) Upon finding that public funds and private funds are being jointly deposited or improperly disbursed under this section, the director shall notify immediately the bondsmen of the offending officer and the public of the violation.

(1) (A) Failure to comply with this section on the part of a county collector shall be a violation and shall render him or her liable to a penalty of not less than twenty-five dollars ($25.00). (B) Each day's failure shall be considered a separate offense.

(A) Failure to comply with this section on the part of a county collector shall be a violation and shall render him or her liable to a penalty of not less than twenty-five dollars ($25.00).

(B) Each day's failure shall be considered a separate offense.

(2) Upon finding that public funds and private funds are being jointly deposited or improperly disbursed under this section, the director shall notify immediately the bondsmen of the offending officer and the public of the violation.

Acts 1931, No. 41, § 4; Pope's Dig., § 1722; A.S.A. 1947, § 84-936; Acts 2005, No. 1994, § 169.
Ark. Code Ann. § 26-52-452 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-452
Washer-extractor used by fire department
Status: in_force

The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are 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. Amended by Act 2019, No. 840,§ 1, eff. 10/1/2019.

The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are 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.

Amended by Act 2019, No. 840,§ 1, eff. 10/1/2019.
Ark. Code Ann. § 26-18-1105 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1105
Tax Appeals Commission - Creation
Status: in_force

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission. (b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General.

(2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal.

(1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and

(2) Have a seal.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-52-419 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-419
Insulin and test strips
Status: in_force

There is hereby exempted from this chapter the gross receipts and gross proceeds derived from the sale of insulin and test strips for testing blood sugar levels in human beings. Acts 1991, No. 215, § 1.

There is hereby exempted from this chapter the gross receipts and gross proceeds derived from the sale of insulin and test strips for testing blood sugar levels in human beings.

Acts 1991, No. 215, § 1.
Ark. Code Ann. § 26-59-102 — AR Code / Title 26 / Chapter 59 / Section 26-59-102
Definitions
Status: in_force

As used in this chapter: (1) "Decedent" includes the testator, intestate, grantor, bargainor, vendor, or donor; (2) "Executor" means the executor, administrator, curator, fiduciary, or custodian of property of a decedent, or if there is no executor, administrator, curator, fiduciary, or custodian appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent; (3) "Gross estate" means the gross estate as determined under the provisions of the applicable federal revenue act; (4) "Net estate" means the net estate as determined under the provisions of the applicable federal revenue act; (5) "Nonresident" means an individual or natural person domiciled without the State of Arkansas; (6) "Person" means an individual, natural person, corporation, association, partnership, limited liability company, joint-stock company, business trust, and inter vivos trust; (7) "Resident" means an individual or natural person domiciled in the State of Arkansas as provided by statute or otherwise; (8) "Tangible personal property" means corporeal personal property, including money; and (9) "Transfer" shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner described in this chapter. Amended by Act 2019, No. 910,§ 4276, eff. 7/1/2019. Acts 1941, No. 136, § 2; 1945, No. 294, § 1; A.S.A. 1947, § 63-102; Acts 1995, No. 1160, § 40.

As used in this chapter:

(1) "Decedent" includes the testator, intestate, grantor, bargainor, vendor, or donor;

(2) "Executor" means the executor, administrator, curator, fiduciary, or custodian of property of a decedent, or if there is no executor, administrator, curator, fiduciary, or custodian appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent;

(3) "Gross estate" means the gross estate as determined under the provisions of the applicable federal revenue act;

(4) "Net estate" means the net estate as determined under the provisions of the applicable federal revenue act;

(5) "Nonresident" means an individual or natural person domiciled without the State of Arkansas;

(6) "Person" means an individual, natural person, corporation, association, partnership, limited liability company, joint-stock company, business trust, and inter vivos trust;

(7) "Resident" means an individual or natural person domiciled in the State of Arkansas as provided by statute or otherwise;

(8) "Tangible personal property" means corporeal personal property, including money; and

(9) "Transfer" shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner described in this chapter.

Amended by Act 2019, No. 910,§ 4276, eff. 7/1/2019.

Acts 1941, No. 136, § 2; 1945, No. 294, § 1; A.S.A. 1947, § 63-102; Acts 1995, No. 1160, § 40.
Ark. Code Ann. § 26-51-436 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-436
Deductions - Limitations
Status: in_force

Notwithstanding any other provision of the Income Tax Act of 1929, § 26-51-101 et seq., with regard to deductions allowed in computing net income: (1) Title 26 U.S.C. § 465 , as in effect on January 1, 1987, is adopted to limit deductions claimed under the Income Tax Act of 1929, § 26-51-101 et seq., to the amount the taxpayer has at risk, as that term is used in the federal income tax law; (2) Title 26 U.S.C. § 469 , as in effect on January 1, 1997, regarding the limitations on deductibility of passive activity losses and credits, is adopted for the purpose of computing Arkansas income tax liability; (3) Title 26 U.S.C. § 280F(a)-(d) , as in effect on January 1, 2019, regarding investment tax credit and depreciation for luxury automobiles and other property, is adopted for purposes of computing Arkansas income tax liability; (4) Title 26 U.S.C. § 68 , as in effect on January 1, 2011, is adopted to limit itemized deductions; (5) Title 26 U.S.C. § 220 , as in effect on January 1, 2011, regarding the deductibility from income of contributions made to a medical savings account by the taxpayer or the taxpayer's employer, is adopted for the purpose of computing Arkansas income tax liability; (6) Title 26 U.S.C. § 264 , as in effect on January 1, 1999, regarding premium and interest deductions on life insurance of officers and employees, is adopted for the purpose of computing Arkansas income tax liability; and (7) Title 26 U.S.C. § 470 , as in effect on January 1, 2009, regarding leasing transactions between taxpayers, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2019, No. 870,§ 10, eff. for tax years beginning on or after 1/1/2019. Acts 1929, No. 118, Art. 3, § 13; 1987, No. 382, § 21; 1989, No. 826, §§ 5, 32; 1991, No. 95, § 4; 1991, No. 685, § 3; 1995, No. 1160, § 1; 1997, No. 951, §§ 14, 21; 1997, No. 1000, § 16; 1999, No. 1126, § 35; 2001, No. 634, § 1; 2003, No. 336, § 1; 2003, No. 663, § 10; 2005, No. 94, § 5; 2005, No. 675, § 11; 2007, No. 218, § 28; 2009, No. 372, §§ 20, 21; 2011, No. 787, §§ 26-28.

Notwithstanding any other provision of the Income Tax Act of 1929, § 26-51-101 et seq., with regard to deductions allowed in computing net income:

(1) Title 26 U.S.C. § 465 , as in effect on January 1, 1987, is adopted to limit deductions claimed under the Income Tax Act of 1929, § 26-51-101 et seq., to the amount the taxpayer has at risk, as that term is used in the federal income tax law;

(2) Title 26 U.S.C. § 469 , as in effect on January 1, 1997, regarding the limitations on deductibility of passive activity losses and credits, is adopted for the purpose of computing Arkansas income tax liability;

(3) Title 26 U.S.C. § 280F(a)-(d) , as in effect on January 1, 2019, regarding investment tax credit and depreciation for luxury automobiles and other property, is adopted for purposes of computing Arkansas income tax liability;

(4) Title 26 U.S.C. § 68 , as in effect on January 1, 2011, is adopted to limit itemized deductions;

(5) Title 26 U.S.C. § 220 , as in effect on January 1, 2011, regarding the deductibility from income of contributions made to a medical savings account by the taxpayer or the taxpayer's employer, is adopted for the purpose of computing Arkansas income tax liability;

(6) Title 26 U.S.C. § 264 , as in effect on January 1, 1999, regarding premium and interest deductions on life insurance of officers and employees, is adopted for the purpose of computing Arkansas income tax liability; and

(7) Title 26 U.S.C. § 470 , as in effect on January 1, 2009, regarding leasing transactions between taxpayers, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2019, No. 870,§ 10, eff. for tax years beginning on or after 1/1/2019.

Acts 1929, No. 118, Art. 3, § 13; 1987, No. 382, § 21; 1989, No. 826, §§ 5, 32; 1991, No. 95, § 4; 1991, No. 685, § 3; 1995, No. 1160, § 1; 1997, No. 951, §§ 14, 21; 1997, No. 1000, § 16; 1999, No. 1126, § 35; 2001, No. 634, § 1; 2003, No. 336, § 1; 2003, No. 663, § 10; 2005, No. 94, § 5; 2005, No. 675, § 11; 2007, No. 218, § 28; 2009, No. 372, §§ 20, 21; 2011, No. 787, §§ 26-28.
Ark. Code Ann. § 26-57-1409 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1409
Rules
Status: in_force

The Attorney General shall promulgate rules necessary to implement this subchapter. Acts 2011, No. 836, § 19.

The Attorney General shall promulgate rules necessary to implement this subchapter.

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-36-317 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-317
Accounting of payments
Status: in_force

(a) (1) Simultaneously with the transmittal of a check for net proceeds collected to a claimant agency, the Revenue Division of the Department of Finance and Administration shall provide the claimant agency with an accounting of the setoffs finalized for which payment is being made. (2) The accounting shall, whenever possible, include: (A) The full names of the debtors; (B) The debtors' Social Security numbers; (C) The gross proceeds collected per individual setoff; (D) The net proceeds collected per setoff; and (E) The collection assistance fee charged per setoff. (b) Upon receipt by a claimant agency of a check representing net proceeds collected on a claimant agency's behalf by the division and an accounting of the proceeds as specified under this section, the claimant agency shall credit the debtor's obligation with the gross proceeds collected. Acts 1983, No. 372, § 14; A.S.A. 1947, § 84-4914.

(a) (1) Simultaneously with the transmittal of a check for net proceeds collected to a claimant agency, the Revenue Division of the Department of Finance and Administration shall provide the claimant agency with an accounting of the setoffs finalized for which payment is being made. (2) The accounting shall, whenever possible, include: (A) The full names of the debtors; (B) The debtors' Social Security numbers; (C) The gross proceeds collected per individual setoff; (D) The net proceeds collected per setoff; and (E) The collection assistance fee charged per setoff.

(1) Simultaneously with the transmittal of a check for net proceeds collected to a claimant agency, the Revenue Division of the Department of Finance and Administration shall provide the claimant agency with an accounting of the setoffs finalized for which payment is being made.

(2) The accounting shall, whenever possible, include: (A) The full names of the debtors; (B) The debtors' Social Security numbers; (C) The gross proceeds collected per individual setoff; (D) The net proceeds collected per setoff; and (E) The collection assistance fee charged per setoff.

(A) The full names of the debtors;

(B) The debtors' Social Security numbers;

(C) The gross proceeds collected per individual setoff;

(D) The net proceeds collected per setoff; and

(E) The collection assistance fee charged per setoff.

(b) Upon receipt by a claimant agency of a check representing net proceeds collected on a claimant agency's behalf by the division and an accounting of the proceeds as specified under this section, the claimant agency shall credit the debtor's obligation with the gross proceeds collected.

Acts 1983, No. 372, § 14; A.S.A. 1947, § 84-4914.
Ark. Code Ann. § 26-37-315 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-315
Redemption of homestead by taxpayer - Definition
Status: in_force

(a) As used in this section, "homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 . (b) If an owner of a homestead did not receive actual notice of the sale of his or her homestead by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the owner of a homestead may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within ten (10) days, excluding Saturdays, Sundays, and legal holidays, after the date of the sale. Amended by Act 2015, No. 1225,§ 2, eff. 7/22/2015. Acts 2003, No. 1376, § 1; 2007, No. 827, § 214.

(a) As used in this section, "homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 .

(b) If an owner of a homestead did not receive actual notice of the sale of his or her homestead by the Commissioner of State Lands or his or her designee by personal service of process at least sixty (60) days before the date of the sale, then the owner of a homestead may redeem the tax-delinquent land by tendering all taxes, penalties, interests, and costs within ten (10) days, excluding Saturdays, Sundays, and legal holidays, after the date of the sale.

Amended by Act 2015, No. 1225,§ 2, eff. 7/22/2015.

Acts 2003, No. 1376, § 1; 2007, No. 827, § 214.
Ark. Code Ann. § 26-28-201 — AR Code / Title 26 / Chapter 28 / Subchapter 2 / Section 26-28-201
Installation
Status: in_force

When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve the installation of a unit tax ledger system, the county judge of the county shall, by court order, authorize the installation of the system if there are sufficient funds available, or which can be made available from the county general fund, to cover the cost of the installation. Acts 1945, No. 207, § 1; A.S.A. 1947, § 84-814.

When any county quorum court in any county in the State of Arkansas in regular or special session, by a majority vote, shall approve the installation of a unit tax ledger system, the county judge of the county shall, by court order, authorize the installation of the system if there are sufficient funds available, or which can be made available from the county general fund, to cover the cost of the installation.

Acts 1945, No. 207, § 1; A.S.A. 1947, § 84-814.
Ark. Code Ann. § 26-24-120 — AR Code / Title 26 / Chapter 24 / Section 26-24-120
Consultation with Governor
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to consult and confer with the Governor upon the subject of taxation and the administration of the revenue laws, and upon progress of the work of the commission, and to furnish him or her from time to time such information as he or she may require. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to consult and confer with the Governor upon the subject of taxation and the administration of the revenue laws, and upon progress of the work of the commission, and to furnish him or her from time to time such information as he or she may require.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-57-909 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-909
Licenses
Status: in_force

(a) All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple syrups, powders, or base products, or soft drinks for sale to retail dealers within the State of Arkansas shall obtain a license for the privilege of conducting such business within Arkansas from the Secretary of the Department of Finance and Administration. (b) Any retailer who purchases syrups, simple syrups, powders, or base products, or soft drinks from an unlicensed manufacturer, wholesaler, or distributor shall obtain a license for the privilege of conducting such business from the secretary. (c) Any person required to obtain a license under this subchapter shall obtain a license for each place of business owned or operated by the person. (d) The license shall be conspicuously displayed at the place of business for which it was issued. Amended by Act 2019, No. 910,§ 4196, eff. 7/1/2019. Acts 1992 (2nd Ex. Sess.), No. 7, § 3.

(a) All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple syrups, powders, or base products, or soft drinks for sale to retail dealers within the State of Arkansas shall obtain a license for the privilege of conducting such business within Arkansas from the Secretary of the Department of Finance and Administration.

(b) Any retailer who purchases syrups, simple syrups, powders, or base products, or soft drinks from an unlicensed manufacturer, wholesaler, or distributor shall obtain a license for the privilege of conducting such business from the secretary.

(c) Any person required to obtain a license under this subchapter shall obtain a license for each place of business owned or operated by the person.

(d) The license shall be conspicuously displayed at the place of business for which it was issued.

Amended by Act 2019, No. 910,§ 4196, eff. 7/1/2019.

Acts 1992 (2nd Ex. Sess.), No. 7, § 3.
Ark. Code Ann. § 26-57-259 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-259
Nonpreemption
Status: in_force

(a) (1) This subchapter and the rules and other actions of the Arkansas Tobacco Control Board or Arkansas Tobacco Control shall not be construed or interpreted so as to preempt or in any other manner qualify or limit the enactment and enforcement of any federal or state regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control. (2) (A) This subchapter and the rules and other actions of the board or Arkansas Tobacco Control shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control. (B) A county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control and that has been enacted as of September 1, 2019, is not preempted under this subdivision (a)(2). (b) This subchapter and the rules and other actions of Arkansas Tobacco Control or the board shall not be construed or interpreted so as to preempt or otherwise limit any legal or equitable claims or causes of action brought under the common law or any federal or state statutes. (c) This subchapter and the rules of Arkansas Tobacco Control shall not be construed or interpreted so as to require a state, county, municipal, or other local authority to exhaust any administrative remedies through the board, including without limitation the right to seize and forward to the board the state permit of a vendor or retailer found to have illegally sold tobacco products, vapor products, alternative nicotine products, or e-liquid products to a minor, provided that the vendor or retailer shall be given a hearing before the board at the board's next regularly scheduled meeting. Amended by Act 2021, No. 483,§ 18, eff. 7/28/2021. Amended by Act 2019, No. 1071,§ 28, eff. 7/24/2019. Amended by Act 2019, No. 580,§ 12, eff. 9/1/2019. Amended by Act 2019, No. 580,§ 11, eff. 9/1/2019. Amended by Act 2015, No. 1235,§ 25, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 33, eff. 8/16/2013. Acts 1997, No. 1337, § 26.

(a) (1) This subchapter and the rules and other actions of the Arkansas Tobacco Control Board or Arkansas Tobacco Control shall not be construed or interpreted so as to preempt or in any other manner qualify or limit the enactment and enforcement of any federal or state regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control. (2) (A) This subchapter and the rules and other actions of the board or Arkansas Tobacco Control shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control. (B) A county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control and that has been enacted as of September 1, 2019, is not preempted under this subdivision (a)(2).

(1) This subchapter and the rules and other actions of the Arkansas Tobacco Control Board or Arkansas Tobacco Control shall not be construed or interpreted so as to preempt or in any other manner qualify or limit the enactment and enforcement of any federal or state regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control.

(2) (A) This subchapter and the rules and other actions of the board or Arkansas Tobacco Control shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control. (B) A county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control and that has been enacted as of September 1, 2019, is not preempted under this subdivision (a)(2).

(A) This subchapter and the rules and other actions of the board or Arkansas Tobacco Control shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control.

(B) A county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control and that has been enacted as of September 1, 2019, is not preempted under this subdivision (a)(2).

(b) This subchapter and the rules and other actions of Arkansas Tobacco Control or the board shall not be construed or interpreted so as to preempt or otherwise limit any legal or equitable claims or causes of action brought under the common law or any federal or state statutes.

(c) This subchapter and the rules of Arkansas Tobacco Control shall not be construed or interpreted so as to require a state, county, municipal, or other local authority to exhaust any administrative remedies through the board, including without limitation the right to seize and forward to the board the state permit of a vendor or retailer found to have illegally sold tobacco products, vapor products, alternative nicotine products, or e-liquid products to a minor, provided that the vendor or retailer shall be given a hearing before the board at the board's next regularly scheduled meeting.

Amended by Act 2021, No. 483,§ 18, eff. 7/28/2021.

Amended by Act 2019, No. 1071,§ 28, eff. 7/24/2019.

Amended by Act 2019, No. 580,§ 12, eff. 9/1/2019.

Amended by Act 2019, No. 580,§ 11, eff. 9/1/2019.

Amended by Act 2015, No. 1235,§ 25, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 33, eff. 8/16/2013.

Acts 1997, No. 1337, § 26.
Ark. Code Ann. § 26-51-1603 — AR Code / Title 26 / Chapter 51 / Subchapter 16 / Section 26-51-1603
[Repealed]
Status: repealed

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 3.

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018.

Acts 1997, No. 1168, § 3.
Ark. Code Ann. § 26-51-904 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-904
Rules - Forms
Status: in_force

The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she shall deem necessary to carry out the purposes of this subchapter. Amended by Act 2019, No. 315,§ 2974, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3753, eff. 7/1/2019. Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.

The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she shall deem necessary to carry out the purposes of this subchapter.

Amended by Act 2019, No. 315,§ 2974, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3753, eff. 7/1/2019.

Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.
Ark. Code Ann. § 26-60-104 — AR Code / Title 26 / Chapter 60 / Section 26-60-104
Rules
Status: in_force

The Secretary of the Department of Finance and Administration is authorized to promulgate rules to carry out the purposes of this chapter which shall be submitted to the House Committee on City, County, and Local Affairs and the Senate Committee on City, County, and Local Affairs. Amended by Act 2019, No. 315,§ 3049, eff. 7/24/2019. Amended by Act 2019, No. 393,§ 4, eff. 7/24/2019. Acts 1983, No. 754, § 7; A.S.A. 1947, § 84-4309; Acts 1997, No. 385, § 4.

The Secretary of the Department of Finance and Administration is authorized to promulgate rules to carry out the purposes of this chapter which shall be submitted to the House Committee on City, County, and Local Affairs and the Senate Committee on City, County, and Local Affairs.

Amended by Act 2019, No. 315,§ 3049, eff. 7/24/2019.

Amended by Act 2019, No. 393,§ 4, eff. 7/24/2019.

Acts 1983, No. 754, § 7; A.S.A. 1947, § 84-4309; Acts 1997, No. 385, § 4.
Ark. Code Ann. § 26-55-240 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-240
Discontinuance or transfer of business
Status: in_force

(a) (1) Whenever a distributor ceases to engage in business as a distributor within the State of Arkansas by reason of the discontinuance, sale, or transfer of the business of the distributor, it shall be the duty of the distributor to notify the Secretary of the Department of Finance and Administration in writing at least ten (10) days prior to the time the discontinuance, sale, or transfer takes effect. (2) The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee. (b) (1) All taxes, penalties, and interest under this subchapter, not yet due and payable under the provisions of this subchapter, together with any and all interest accruing or penalties imposed under this subchapter, notwithstanding any provisions thereof, shall become due and payable concurrently with the discontinuance, sale, or transfer. (2) It shall be the duty of any distributor concurrently with the discontinuance, sale, or transfer to make a report and pay all taxes, interest, and penalties, and to surrender to the secretary the license certificate theretofore issued to the distributor by the secretary. (c) Unless the notice provided for in subsection (a) of this section shall have been given to the secretary as provided in subsection (a) of this section, the purchaser or transferee shall be liable to the State of Arkansas for the amount of all taxes, penalties, and interest under this subchapter accrued against any distributor selling or transferring the distributor's business, on the date of the sale or transfer but only to the extent of the value of the property and business acquired from the distributor. (d) Upon conviction, a person violating this section is guilty of an unclassified misdemeanor and shall be sentenced to pay a fine of not less than fifty dollars ($50.00) nor more than three hundred dollars ($300) and costs of the prosecution or imprisonment for not more than one (1) year, or both. Amended by Act 2019, No. 910,§ 3971, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3970, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3969, eff. 7/1/2019. Acts 1941, No. 383, § 19; A.S.A. 1947, § 75-1121; Acts 2009, No. 655, § 52.

(a) (1) Whenever a distributor ceases to engage in business as a distributor within the State of Arkansas by reason of the discontinuance, sale, or transfer of the business of the distributor, it shall be the duty of the distributor to notify the Secretary of the Department of Finance and Administration in writing at least ten (10) days prior to the time the discontinuance, sale, or transfer takes effect. (2) The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.

(1) Whenever a distributor ceases to engage in business as a distributor within the State of Arkansas by reason of the discontinuance, sale, or transfer of the business of the distributor, it shall be the duty of the distributor to notify the Secretary of the Department of Finance and Administration in writing at least ten (10) days prior to the time the discontinuance, sale, or transfer takes effect.

(2) The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.

(b) (1) All taxes, penalties, and interest under this subchapter, not yet due and payable under the provisions of this subchapter, together with any and all interest accruing or penalties imposed under this subchapter, notwithstanding any provisions thereof, shall become due and payable concurrently with the discontinuance, sale, or transfer. (2) It shall be the duty of any distributor concurrently with the discontinuance, sale, or transfer to make a report and pay all taxes, interest, and penalties, and to surrender to the secretary the license certificate theretofore issued to the distributor by the secretary.

(1) All taxes, penalties, and interest under this subchapter, not yet due and payable under the provisions of this subchapter, together with any and all interest accruing or penalties imposed under this subchapter, notwithstanding any provisions thereof, shall become due and payable concurrently with the discontinuance, sale, or transfer.

(2) It shall be the duty of any distributor concurrently with the discontinuance, sale, or transfer to make a report and pay all taxes, interest, and penalties, and to surrender to the secretary the license certificate theretofore issued to the distributor by the secretary.

(c) Unless the notice provided for in subsection (a) of this section shall have been given to the secretary as provided in subsection (a) of this section, the purchaser or transferee shall be liable to the State of Arkansas for the amount of all taxes, penalties, and interest under this subchapter accrued against any distributor selling or transferring the distributor's business, on the date of the sale or transfer but only to the extent of the value of the property and business acquired from the distributor.

(d) Upon conviction, a person violating this section is guilty of an unclassified misdemeanor and shall be sentenced to pay a fine of not less than fifty dollars ($50.00) nor more than three hundred dollars ($300) and costs of the prosecution or imprisonment for not more than one (1) year, or both.

Amended by Act 2019, No. 910,§ 3971, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3970, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3969, eff. 7/1/2019.

Acts 1941, No. 383, § 19; A.S.A. 1947, § 75-1121; Acts 2009, No. 655, § 52.
Ark. Code Ann. § 26-51-1305 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1305
Liability of franchise holders
Status: in_force

Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld. Acts 1987, No. 899, § 4; 2007, No. 732, § 3.

Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld.

Acts 1987, No. 899, § 4; 2007, No. 732, § 3.
Ark. Code Ann. § 26-75-411 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-411
Definition
Status: in_force

As used in this subchapter, "calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1. Acts 1995, No. 565, § 20.

As used in this subchapter, "calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1.

Acts 1995, No. 565, § 20.
Ark. Code Ann. § 26-54-113 — AR Code / Title 26 / Chapter 54 / Section 26-54-113
Disposition of funds
Status: in_force

(a) All taxes and penalties collected under the provisions of this chapter each month shall be deposited into the State Treasury to the credit of the Revenue Holding Fund Account of the State Apportionment Fund. (b) (1) On or before the fifth day of the following month, the Treasurer of State shall allocate and transfer the taxes and penalties collected to the General Revenue Fund Account of the State Apportionment Fund until a total of eight million dollars ($8,000,000) has been transferred during a fiscal year. (2) After the transfers required by subdivision (b)(1) of this section have been made, the taxes and penalties collected under this chapter during the remainder of the fiscal year shall be special revenues, and the Treasurer of State shall transfer the taxes and penalties collected to the Educational Adequacy Fund after making the deductions required by § 19-5-203(b)(2) . Acts 1979, No. 889, § 12; A.S.A. 1947, § 84-1844; Acts 2003 (2nd Ex. Sess.), No. 94, § 4.

(a) All taxes and penalties collected under the provisions of this chapter each month shall be deposited into the State Treasury to the credit of the Revenue Holding Fund Account of the State Apportionment Fund.

(b) (1) On or before the fifth day of the following month, the Treasurer of State shall allocate and transfer the taxes and penalties collected to the General Revenue Fund Account of the State Apportionment Fund until a total of eight million dollars ($8,000,000) has been transferred during a fiscal year. (2) After the transfers required by subdivision (b)(1) of this section have been made, the taxes and penalties collected under this chapter during the remainder of the fiscal year shall be special revenues, and the Treasurer of State shall transfer the taxes and penalties collected to the Educational Adequacy Fund after making the deductions required by § 19-5-203(b)(2) .

(1) On or before the fifth day of the following month, the Treasurer of State shall allocate and transfer the taxes and penalties collected to the General Revenue Fund Account of the State Apportionment Fund until a total of eight million dollars ($8,000,000) has been transferred during a fiscal year.

(2) After the transfers required by subdivision (b)(1) of this section have been made, the taxes and penalties collected under this chapter during the remainder of the fiscal year shall be special revenues, and the Treasurer of State shall transfer the taxes and penalties collected to the Educational Adequacy Fund after making the deductions required by § 19-5-203(b)(2) .

Acts 1979, No. 889, § 12; A.S.A. 1947, § 84-1844; Acts 2003 (2nd Ex. Sess.), No. 94, § 4.
Ark. Code Ann. § 26-26-1615 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1615
Average tax rate
Status: in_force

The average rate of ad valorem levy throughout this state shall be determined by totaling the millage rate for all purposes for each of the several taxing districts of this state for the assessment year and dividing the total obtained by the number of taxing districts of this state. Acts 1939, No. 119, § 3; A.S.A. 1947, § 84-616.

The average rate of ad valorem levy throughout this state shall be determined by totaling the millage rate for all purposes for each of the several taxing districts of this state for the assessment year and dividing the total obtained by the number of taxing districts of this state.

Acts 1939, No. 119, § 3; A.S.A. 1947, § 84-616.
Ark. Code Ann. § 26-28-203 — AR Code / Title 26 / Chapter 28 / Subchapter 2 / Section 26-28-203
Effect of adoption
Status: in_force

(a) Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office to be the exclusive tax collecting and accounting office of the county, and the county collector shall collect current and delinquent taxes on real and personal property. (b) All laws and parts of laws relating to real and personal tax collecting, recording, charging, billing, and accounting wherein reference is made to the county clerk, county treasurer, and delinquent tax collector shall mean "county collector." However, the county collector shall settle with the county treasurer of the counties which may adopt the system as is provided by law. Acts 1945, No. 207, § 3; A.S.A. 1947, § 84-816.

(a) Under the unit tax ledger system, all counties in the State of Arkansas which shall adopt it shall cause the county collector's office to be the exclusive tax collecting and accounting office of the county, and the county collector shall collect current and delinquent taxes on real and personal property.

(b) All laws and parts of laws relating to real and personal tax collecting, recording, charging, billing, and accounting wherein reference is made to the county clerk, county treasurer, and delinquent tax collector shall mean "county collector." However, the county collector shall settle with the county treasurer of the counties which may adopt the system as is provided by law.

Acts 1945, No. 207, § 3; A.S.A. 1947, § 84-816.
Ark. Code Ann. § 26-36-202 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-202
[Repealed]
Status: repealed

Repealed by Act 2021, No. 1065,§ 1, eff. 7/28/2021. Acts 1883, No. 114, § 127, p. 199; C. & M. Dig., § 10083; Acts 1925, No. 156, § 1; Pope's Dig., § 13844; A.S.A. 1947, § 84-1002.

Repealed by Act 2021, No. 1065,§ 1, eff. 7/28/2021.

Acts 1883, No. 114, § 127, p. 199; C. & M. Dig., § 10083; Acts 1925, No. 156, § 1; Pope's Dig., § 13844; A.S.A. 1947, § 84-1002.
Ark. Code Ann. § 26-36-310 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-310
Hearing procedure
Status: in_force

(a) If a claimant agency receives written application of the debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall grant a hearing according to procedures established under the Arkansas Administrative Procedure Act, § 25-15-201 et seq. Additionally, it shall be determined at the hearing whether the claimed sum asserted as due and owing is correct, and if not, an adjustment to the claim shall be made. (b) Pending final determination at hearing of the validity of the debt asserted by the claimant agency, no action shall be taken in furtherance of collection through the setoff procedure allowed under this subchapter. (c) No issues may be considered at the hearing which have been previously litigated. Acts 1983, No. 372, § 8; A.S.A. 1947, § 84-4908.

(a) If a claimant agency receives written application of the debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall grant a hearing according to procedures established under the Arkansas Administrative Procedure Act, § 25-15-201 et seq. Additionally, it shall be determined at the hearing whether the claimed sum asserted as due and owing is correct, and if not, an adjustment to the claim shall be made.

(b) Pending final determination at hearing of the validity of the debt asserted by the claimant agency, no action shall be taken in furtherance of collection through the setoff procedure allowed under this subchapter.

(c) No issues may be considered at the hearing which have been previously litigated.

Acts 1983, No. 372, § 8; A.S.A. 1947, § 84-4908.
Ark. Code Ann. § 26-51-910 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-910
Refunds to employer for overpayment
Status: in_force

Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, to have the amount of such overpayment refunded to him or her or to have the amount credited against the payment which he or she is required to make for a subsequent quarterly period. However, the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under § 26-51-905 by the employer. Amended by Act 2019, No. 910,§ 3760, eff. 7/1/2019. Acts 1965, No. 132, § 10; 1979, No. 401, § 48; A.S.A. 1947, § 84-2078.2.

Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, to have the amount of such overpayment refunded to him or her or to have the amount credited against the payment which he or she is required to make for a subsequent quarterly period. However, the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under § 26-51-905 by the employer.

Amended by Act 2019, No. 910,§ 3760, eff. 7/1/2019.

Acts 1965, No. 132, § 10; 1979, No. 401, § 48; A.S.A. 1947, § 84-2078.2.
Ark. Code Ann. § 26-63-303 — AR Code / Title 26 / Chapter 63 / Subchapter 3 / Section 26-63-303
Residential moving tax
Status: in_force

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from: (1) The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and (2) Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping. Acts 2007, No. 182, § 1.

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from:

(1) The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and

(2) Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-37-308 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-308
[Repealed]
Status: repealed

Repealed by Act 2015, No. 1229,§ 3, eff. 7/22/2015. Acts 1925, No. 359, § 1; Pope's Dig., § 13897; A.S.A. 1947, § 84-1209.

Repealed by Act 2015, No. 1229,§ 3, eff. 7/22/2015.

Acts 1925, No. 359, § 1; Pope's Dig., § 13897; A.S.A. 1947, § 84-1209.
Ark. Code Ann. § 26-59-118 — AR Code / Title 26 / Chapter 59 / Section 26-59-118
Payment of tax - Executor's right to sell real estate
Status: in_force

Every executor shall have the same right and power to take possession of or sell, convey, and dispose of real estate as assets of the estate for payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent. Acts 1941, No. 136, § 35; A.S.A. 1947, § 63-134.

Every executor shall have the same right and power to take possession of or sell, convey, and dispose of real estate as assets of the estate for payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent.

Acts 1941, No. 136, § 35; A.S.A. 1947, § 63-134.
Ark. Code Ann. § 26-51-2305 — AR Code / Title 26 / Chapter 51 / Subchapter 23 / Section 26-51-2305
Withholding return, reporting, and payment
Status: in_force

(a) A claim center shall register to withhold income tax under § 26-51-2304 from lottery winnings in the manner prescribed by the Secretary of the Department of Finance and Administration. (b) The withholding account used to report and remit the withholding on wages shall not be used to report withholding on lottery winnings. (c) A separate account for withholding on lottery winnings shall be obtained from the Revenue Division of the Department of Finance and Administration. (d) Each claim center shall file a monthly return and remit the income tax withheld from lottery winnings on or before the fifteenth day of the month following the month in which the income tax was withheld. (e) A claim center shall keep the following records and information for six (6) years after the date the income tax becomes due or is paid, whichever is later: (1) The total lottery winnings paid; (2) The amount of lottery winnings income tax withheld and remitted; (3) The name, address, Social Security number or taxpayer identification number, and amount of lottery winnings of each person in receipt of lottery winnings; and (4) The name, address, and taxpayer identification number of the claim center. (f) (1) A claim center shall provide two (2) copies of a statement to each person who received lottery winnings and had an amount withheld under § 26-51-2304 during the income year before January 31 following the close of the income year. (2) Each statement shall contain the following: (A) The name, address, and Social Security number or taxpayer identification number of the person in receipt of lottery winnings; (B) The total amount of the lottery winnings subject to withholding that was paid by the claim center to the recipient of the lottery winnings for the income tax year; (C) The total amount withheld from the recipient's lottery winnings by the claim center under this subchapter for the income year; (D) The name, address, and Arkansas identification number of the claim center; and (E) Such other information as the secretary shall require by rule. Amended by Act 2019, No. 910,§ 3800, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3799, eff. 7/1/2019. Acts 2010, No. 265, § 37; 2010, No. 294, § 37.

(a) A claim center shall register to withhold income tax under § 26-51-2304 from lottery winnings in the manner prescribed by the Secretary of the Department of Finance and Administration.

(b) The withholding account used to report and remit the withholding on wages shall not be used to report withholding on lottery winnings.

(c) A separate account for withholding on lottery winnings shall be obtained from the Revenue Division of the Department of Finance and Administration.

(d) Each claim center shall file a monthly return and remit the income tax withheld from lottery winnings on or before the fifteenth day of the month following the month in which the income tax was withheld.

(e) A claim center shall keep the following records and information for six (6) years after the date the income tax becomes due or is paid, whichever is later: (1) The total lottery winnings paid; (2) The amount of lottery winnings income tax withheld and remitted; (3) The name, address, Social Security number or taxpayer identification number, and amount of lottery winnings of each person in receipt of lottery winnings; and (4) The name, address, and taxpayer identification number of the claim center.

(1) The total lottery winnings paid;

(2) The amount of lottery winnings income tax withheld and remitted;

(3) The name, address, Social Security number or taxpayer identification number, and amount of lottery winnings of each person in receipt of lottery winnings; and

(4) The name, address, and taxpayer identification number of the claim center.

(f) (1) A claim center shall provide two (2) copies of a statement to each person who received lottery winnings and had an amount withheld under § 26-51-2304 during the income year before January 31 following the close of the income year. (2) Each statement shall contain the following: (A) The name, address, and Social Security number or taxpayer identification number of the person in receipt of lottery winnings; (B) The total amount of the lottery winnings subject to withholding that was paid by the claim center to the recipient of the lottery winnings for the income tax year; (C) The total amount withheld from the recipient's lottery winnings by the claim center under this subchapter for the income year; (D) The name, address, and Arkansas identification number of the claim center; and (E) Such other information as the secretary shall require by rule.

(1) A claim center shall provide two (2) copies of a statement to each person who received lottery winnings and had an amount withheld under § 26-51-2304 during the income year before January 31 following the close of the income year.

(2) Each statement shall contain the following: (A) The name, address, and Social Security number or taxpayer identification number of the person in receipt of lottery winnings; (B) The total amount of the lottery winnings subject to withholding that was paid by the claim center to the recipient of the lottery winnings for the income tax year; (C) The total amount withheld from the recipient's lottery winnings by the claim center under this subchapter for the income year; (D) The name, address, and Arkansas identification number of the claim center; and (E) Such other information as the secretary shall require by rule.

(A) The name, address, and Social Security number or taxpayer identification number of the person in receipt of lottery winnings;

(B) The total amount of the lottery winnings subject to withholding that was paid by the claim center to the recipient of the lottery winnings for the income tax year;

(C) The total amount withheld from the recipient's lottery winnings by the claim center under this subchapter for the income year;

(D) The name, address, and Arkansas identification number of the claim center; and

(E) Such other information as the secretary shall require by rule.

Amended by Act 2019, No. 910,§ 3800, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3799, eff. 7/1/2019.

Acts 2010, No. 265, § 37; 2010, No. 294, § 37.
Ark. Code Ann. § 26-55-1005 — AR Code / Title 26 / Chapter 55 / Subchapter 10 / Section 26-55-1005
Motor fuel excise tax
Status: in_force

This act may be referred to and cited as the "Arkansas Distillate Special Fuel Excise Tax Act of 1999" and the "Motor Fuel Excise Tax Act of 1999". Acts 1999, No. 1028, § 1.

This act may be referred to and cited as the "Arkansas Distillate Special Fuel Excise Tax Act of 1999" and the "Motor Fuel Excise Tax Act of 1999".

Acts 1999, No. 1028, § 1.
Ark. Code Ann. § 26-26-303 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-303
Percentage of value to be used in appraisal
Status: in_force

(a) The appraisal and assessment shall be according to value as required by Arkansas Constitution, Article 16, Section 5. (b) The percentage of true and full market or actual value to be used in the appraisal and assessment shall be fixed and certified by the Arkansas Public Service Commission as provided by § 26-24-104 . (c) Until and unless a budget system is adopted with provisions for eliminating excessive and illegal tax rates and expenditures, the commission shall not fix and certify a percentage of true and full market or actual value in excess of twenty percent (20%). Acts 1955, No. 153, § 4; A.S.A. 1947, § 84-476.

(a) The appraisal and assessment shall be according to value as required by Arkansas Constitution, Article 16, Section 5.

(b) The percentage of true and full market or actual value to be used in the appraisal and assessment shall be fixed and certified by the Arkansas Public Service Commission as provided by § 26-24-104 .

(c) Until and unless a budget system is adopted with provisions for eliminating excessive and illegal tax rates and expenditures, the commission shall not fix and certify a percentage of true and full market or actual value in excess of twenty percent (20%).

Acts 1955, No. 153, § 4; A.S.A. 1947, § 84-476.
Ark. Code Ann. § 26-56-231 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-231
Rules
Status: in_force

(a) The Secretary of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority to make and promulgate rules to fully implement and enforce the provisions of §§ 26-56-223 - 26-56-230 . (b) Provisions shall be included in the rules to allow any user enumerated in § 26-56-225 , upon proper notice and certification to the secretary that dyed distillate special fuel is unavailable to that user at that time, to utilize untaxed, undyed distillate special fuel in motor vehicles belonging to the users. Amended by Act 2019, No. 315,§ 3027, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4071, eff. 7/1/2019. Acts 1995, No. 954, § 1.

(a) The Secretary of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority to make and promulgate rules to fully implement and enforce the provisions of §§ 26-56-223 - 26-56-230 .

(b) Provisions shall be included in the rules to allow any user enumerated in § 26-56-225 , upon proper notice and certification to the secretary that dyed distillate special fuel is unavailable to that user at that time, to utilize untaxed, undyed distillate special fuel in motor vehicles belonging to the users.

Amended by Act 2019, No. 315,§ 3027, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4071, eff. 7/1/2019.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-56-803 — AR Code / Title 26 / Chapter 56 / Subchapter 8 / Section 26-56-803
Administration
Status: in_force

The tax on distillate special fuel levied by this subchapter shall be administered in accordance with the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq. Acts 2011, No. 773, § 2.

The tax on distillate special fuel levied by this subchapter shall be administered in accordance with the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Acts 2011, No. 773, § 2.
Ark. Code Ann. § 26-51-401 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-401
Tax year - Accounting method
Status: in_force

(a) A taxpayer must calculate his or her Arkansas income tax liability using the same accounting method for Arkansas income tax purposes as used for federal income tax purposes. (b) A taxpayer must provide to the Secretary of the Department of Finance and Administration a copy of any certification or approval from the Internal Revenue Service authorizing the taxpayer to change his or her accounting method. Amended by Act 2019, No. 910,§ 3709, eff. 7/1/2019. Acts 1929, No. 118, Art. 3, § 9; Pope's Dig., § 14032; A.S.A. 1947, § 84-2012; Acts 1987, No. 382, § 12.

(a) A taxpayer must calculate his or her Arkansas income tax liability using the same accounting method for Arkansas income tax purposes as used for federal income tax purposes.

(b) A taxpayer must provide to the Secretary of the Department of Finance and Administration a copy of any certification or approval from the Internal Revenue Service authorizing the taxpayer to change his or her accounting method.

Amended by Act 2019, No. 910,§ 3709, eff. 7/1/2019.

Acts 1929, No. 118, Art. 3, § 9; Pope's Dig., § 14032; A.S.A. 1947, § 84-2012; Acts 1987, No. 382, § 12.
Ark. Code Ann. § 26-53-202 — AR Code / Title 26 / Chapter 53 / Subchapter 2 / Section 26-53-202
Subchapter cumulative
Status: in_force

The provisions of this subchapter shall be cumulative to the provisions of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 1965, No. 125, § 6; A.S.A. 1947, § 84-3134.

The provisions of this subchapter shall be cumulative to the provisions of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Acts 1965, No. 125, § 6; A.S.A. 1947, § 84-3134.
Ark. Code Ann. § 26-2-109 — AR Code / Title 26 / Chapter 2 / Section 26-2-109
County collector purchasing tax land
Status: in_force

(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes. (b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500). Rev. Stat., ch. 128, § 94; C. & M. Dig., § 10170; Pope's Dig., § 13952; A.S.A. 1947, § 84-1609; Acts 2005, No. 1994, § 163.

(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes.

(b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500).

Rev. Stat., ch. 128, § 94; C. & M. Dig., § 10170; Pope's Dig., § 13952; A.S.A. 1947, § 84-1609; Acts 2005, No. 1994, § 163.
Ark. Code Ann. § 26-26-803 — AR Code / Title 26 / Chapter 26 / Subchapter 8 / Section 26-26-803
Designation of tracts
Status: in_force

When a plat and notes accompanying it of any section or part of section of land shall have been made, returned, and recorded, as provided in this subchapter, a designation by number of a lot therein, either upon the assessment list, the tax book, the delinquent list, or in any tax receipt, certificate of sale, tax deed, or in any other deed or writing shall be held and considered to refer to and as being intended to designate the subdivision of the section or part of section as is of the same number on the plat and the notes accompanying. Acts 1887, No. 139, § 3, p. 243; C. & M. Dig., § 9933; Pope's Dig., § 13698; A.S.A. 1947, § 84-455.

When a plat and notes accompanying it of any section or part of section of land shall have been made, returned, and recorded, as provided in this subchapter, a designation by number of a lot therein, either upon the assessment list, the tax book, the delinquent list, or in any tax receipt, certificate of sale, tax deed, or in any other deed or writing shall be held and considered to refer to and as being intended to designate the subdivision of the section or part of section as is of the same number on the plat and the notes accompanying.

Acts 1887, No. 139, § 3, p. 243; C. & M. Dig., § 9933; Pope's Dig., § 13698; A.S.A. 1947, § 84-455.
Ark. Code Ann. § 26-57-268 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-268
Retailer's failure to pay manufacturer or wholesaler - Reporting, prevention, and penalty
Status: in_force

(a) A permitted manufacturer or wholesaler shall sell or deliver any tobacco products, vapor products, alternative nicotine products, or e-liquids to a permitted retailer in this state only in exchange for cash or on established payment terms. (b) (1) (A) If a retailer's payment under subsection (a) of this section is past due or is returned for insufficient funds, the permitted manufacturer or wholesaler shall, within five (5) business days of the payment being past due or returned for insufficient funds, notify Arkansas Tobacco Control of the retailer's failure to timely pay. (B) Upon receipt of notice under subdivision (b)(1) of this section, Arkansas Tobacco Control shall promptly notify other wholesalers and manufacturers permitted under this subchapter that the retailer: (i) Has failed to promptly remit payment for tobacco products, vapor products, alternative nicotine products, or e-liquids; and (ii) Is therefore prohibited from continuing to purchase tobacco products, vapor products, alternative nicotine products, or e-liquids. (2) (A) If the retailer satisfies a debt with the permitted manufacturer or wholesaler, the permitted manufacturer or wholesaler shall promptly notify Arkansas Tobacco Control that the debt has been paid. (B) If Arkansas Tobacco Control receives notice that the retailer has paid the debt, Arkansas Tobacco Control shall promptly notify all permitted wholesalers and manufacturers that they may resume sales to the permitted retailer. (3) (A) If the retailer fails to pay the debt in full within thirty (30) days from the date the debt became due, the Director of Arkansas Tobacco Control may suspend the retailer's permit until the debt has been paid. (B) If a new owner acquires the permitted retail location and the debt has not been paid before the change in ownership, the new owner is responsible for the debt. (c) (1) If a retailer fails to pay under subsection (a) of this section, Arkansas Tobacco Control may: (A) Suspend the retailer's permit: (i) For up to seven (7) days for the first offense; and (ii) For between ten (10) days and thirty (30) days for each subsequent offense that occurs within a period of forty-eight (48) months from the date of the most recent violation; and (B) Require the retailer to pay cash for all future purchases of tobacco products from permitted wholesales and manufacturers. (2) A retailer's failure to pay the debt within the suspension period under subdivision (c)(1)(A) is a subsequent offense. (d) The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may adopt rules necessary to implement this section. Added by Act 2023, No. 813,§ 1, eff. 8/1/2023.

(a) A permitted manufacturer or wholesaler shall sell or deliver any tobacco products, vapor products, alternative nicotine products, or e-liquids to a permitted retailer in this state only in exchange for cash or on established payment terms.

(b) (1) (A) If a retailer's payment under subsection (a) of this section is past due or is returned for insufficient funds, the permitted manufacturer or wholesaler shall, within five (5) business days of the payment being past due or returned for insufficient funds, notify Arkansas Tobacco Control of the retailer's failure to timely pay. (B) Upon receipt of notice under subdivision (b)(1) of this section, Arkansas Tobacco Control shall promptly notify other wholesalers and manufacturers permitted under this subchapter that the retailer: (i) Has failed to promptly remit payment for tobacco products, vapor products, alternative nicotine products, or e-liquids; and (ii) Is therefore prohibited from continuing to purchase tobacco products, vapor products, alternative nicotine products, or e-liquids. (2) (A) If the retailer satisfies a debt with the permitted manufacturer or wholesaler, the permitted manufacturer or wholesaler shall promptly notify Arkansas Tobacco Control that the debt has been paid. (B) If Arkansas Tobacco Control receives notice that the retailer has paid the debt, Arkansas Tobacco Control shall promptly notify all permitted wholesalers and manufacturers that they may resume sales to the permitted retailer. (3) (A) If the retailer fails to pay the debt in full within thirty (30) days from the date the debt became due, the Director of Arkansas Tobacco Control may suspend the retailer's permit until the debt has been paid. (B) If a new owner acquires the permitted retail location and the debt has not been paid before the change in ownership, the new owner is responsible for the debt.

(1) (A) If a retailer's payment under subsection (a) of this section is past due or is returned for insufficient funds, the permitted manufacturer or wholesaler shall, within five (5) business days of the payment being past due or returned for insufficient funds, notify Arkansas Tobacco Control of the retailer's failure to timely pay. (B) Upon receipt of notice under subdivision (b)(1) of this section, Arkansas Tobacco Control shall promptly notify other wholesalers and manufacturers permitted under this subchapter that the retailer: (i) Has failed to promptly remit payment for tobacco products, vapor products, alternative nicotine products, or e-liquids; and (ii) Is therefore prohibited from continuing to purchase tobacco products, vapor products, alternative nicotine products, or e-liquids.

(A) If a retailer's payment under subsection (a) of this section is past due or is returned for insufficient funds, the permitted manufacturer or wholesaler shall, within five (5) business days of the payment being past due or returned for insufficient funds, notify Arkansas Tobacco Control of the retailer's failure to timely pay.

(B) Upon receipt of notice under subdivision (b)(1) of this section, Arkansas Tobacco Control shall promptly notify other wholesalers and manufacturers permitted under this subchapter that the retailer: (i) Has failed to promptly remit payment for tobacco products, vapor products, alternative nicotine products, or e-liquids; and (ii) Is therefore prohibited from continuing to purchase tobacco products, vapor products, alternative nicotine products, or e-liquids.

(i) Has failed to promptly remit payment for tobacco products, vapor products, alternative nicotine products, or e-liquids; and

(ii) Is therefore prohibited from continuing to purchase tobacco products, vapor products, alternative nicotine products, or e-liquids.

(2) (A) If the retailer satisfies a debt with the permitted manufacturer or wholesaler, the permitted manufacturer or wholesaler shall promptly notify Arkansas Tobacco Control that the debt has been paid. (B) If Arkansas Tobacco Control receives notice that the retailer has paid the debt, Arkansas Tobacco Control shall promptly notify all permitted wholesalers and manufacturers that they may resume sales to the permitted retailer.

(A) If the retailer satisfies a debt with the permitted manufacturer or wholesaler, the permitted manufacturer or wholesaler shall promptly notify Arkansas Tobacco Control that the debt has been paid.

(B) If Arkansas Tobacco Control receives notice that the retailer has paid the debt, Arkansas Tobacco Control shall promptly notify all permitted wholesalers and manufacturers that they may resume sales to the permitted retailer.

(3) (A) If the retailer fails to pay the debt in full within thirty (30) days from the date the debt became due, the Director of Arkansas Tobacco Control may suspend the retailer's permit until the debt has been paid. (B) If a new owner acquires the permitted retail location and the debt has not been paid before the change in ownership, the new owner is responsible for the debt.

(A) If the retailer fails to pay the debt in full within thirty (30) days from the date the debt became due, the Director of Arkansas Tobacco Control may suspend the retailer's permit until the debt has been paid.

(B) If a new owner acquires the permitted retail location and the debt has not been paid before the change in ownership, the new owner is responsible for the debt.

(c) (1) If a retailer fails to pay under subsection (a) of this section, Arkansas Tobacco Control may: (A) Suspend the retailer's permit: (i) For up to seven (7) days for the first offense; and (ii) For between ten (10) days and thirty (30) days for each subsequent offense that occurs within a period of forty-eight (48) months from the date of the most recent violation; and (B) Require the retailer to pay cash for all future purchases of tobacco products from permitted wholesales and manufacturers. (2) A retailer's failure to pay the debt within the suspension period under subdivision (c)(1)(A) is a subsequent offense.

(1) If a retailer fails to pay under subsection (a) of this section, Arkansas Tobacco Control may: (A) Suspend the retailer's permit: (i) For up to seven (7) days for the first offense; and (ii) For between ten (10) days and thirty (30) days for each subsequent offense that occurs within a period of forty-eight (48) months from the date of the most recent violation; and (B) Require the retailer to pay cash for all future purchases of tobacco products from permitted wholesales and manufacturers.

(A) Suspend the retailer's permit: (i) For up to seven (7) days for the first offense; and (ii) For between ten (10) days and thirty (30) days for each subsequent offense that occurs within a period of forty-eight (48) months from the date of the most recent violation; and

(i) For up to seven (7) days for the first offense; and

(ii) For between ten (10) days and thirty (30) days for each subsequent offense that occurs within a period of forty-eight (48) months from the date of the most recent violation; and

(B) Require the retailer to pay cash for all future purchases of tobacco products from permitted wholesales and manufacturers.

(2) A retailer's failure to pay the debt within the suspension period under subdivision (c)(1)(A) is a subsequent offense.

(d) The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may adopt rules necessary to implement this section.

Added by Act 2023, No. 813,§ 1, eff. 8/1/2023.
Ark. Code Ann. § 26-37-104 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-104
Costs of notices
Status: in_force

(a) All costs of notice shall be added to the costs to be collected from the purchaser or redeemer. (b) Costs of notice shall include, but not be limited to, certified mail costs, newspaper and catalog costs, and title work. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 2005, No. 1231, § 1.

(a) All costs of notice shall be added to the costs to be collected from the purchaser or redeemer.

(b) Costs of notice shall include, but not be limited to, certified mail costs, newspaper and catalog costs, and title work.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 2005, No. 1231, § 1.
Ark. Code Ann. § 26-51-1703 — AR Code / Title 26 / Chapter 51 / Subchapter 17 / Section 26-51-1703
Eligibility statement
Status: in_force

(a) The owner of a qualified project eligible for the Arkansas low-income housing tax credit shall submit, at the time of filing the owner's income or gross premium tax return, an eligibility statement. In the case of failure to attach the eligibility statement, no Arkansas low-income housing tax credit under this subchapter shall be allowed with respect to such project for that year until these copies are provided to the Department of Finance and Administration. (b) If under 26 U.S.C. § 42 , as amended, a portion of any federal low-income housing tax credit taken with respect to a qualified project is required to be recaptured, the taxpayer claiming Arkansas low-income housing tax credit with respect to such project shall also be required to recapture a portion of any Arkansas low-income housing tax credit authorized by this subchapter. The state recapture amount shall be equal to the proportion of the Arkansas low-income housing tax credit claimed by the taxpayer that equals the proportion the federal recapture amount bears to the original federal low-income housing credit claimed by the taxpayer. Acts 1997, No. 1332, § 3.

(a) The owner of a qualified project eligible for the Arkansas low-income housing tax credit shall submit, at the time of filing the owner's income or gross premium tax return, an eligibility statement. In the case of failure to attach the eligibility statement, no Arkansas low-income housing tax credit under this subchapter shall be allowed with respect to such project for that year until these copies are provided to the Department of Finance and Administration.

(b) If under 26 U.S.C. § 42 , as amended, a portion of any federal low-income housing tax credit taken with respect to a qualified project is required to be recaptured, the taxpayer claiming Arkansas low-income housing tax credit with respect to such project shall also be required to recapture a portion of any Arkansas low-income housing tax credit authorized by this subchapter. The state recapture amount shall be equal to the proportion of the Arkansas low-income housing tax credit claimed by the taxpayer that equals the proportion the federal recapture amount bears to the original federal low-income housing credit claimed by the taxpayer.

Acts 1997, No. 1332, § 3.
Ark. Code Ann. § 26-74-207 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-207
Call for tax election
Status: in_force

(a) (1) A county quorum court may call an election for the levy of a countywide sales and use tax in the amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.50%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts. (2) The election shall be held on the next special election date under § 7-11-205 . (3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter. (b) (1) If a petition is filed requesting an election on the question of the levy of the tax authorized under this subchapter, the quorum court shall submit the question of the levying of the tax to the electors. (2) The petition must be signed by a number of the legal voters in the county that shall be no less than fifteen percent (15%) of the number of votes cast for the office of circuit clerk at the last preceding general election. (3) The election shall be held within one hundred twenty (120) days of the filing of the petition. (c) The county quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners. Amended by Act 2021, No. 610,§ 29, eff. 1/1/2022. Acts 1981 (1st Ex. Sess.), No. 26, §§ 1, 2; A.S.A. 1947, §§ 17-2021, 17-2022; Acts 1991, No. 765, § 6; 1999, No. 1357, § 1; 2001, No. 1560, § 5.

(a) (1) A county quorum court may call an election for the levy of a countywide sales and use tax in the amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.50%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts. (2) The election shall be held on the next special election date under § 7-11-205 . (3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.

(1) A county quorum court may call an election for the levy of a countywide sales and use tax in the amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.50%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts.

(A) One-eighth of one percent (0.125%);

(B) One-fourth of one percent (0.25%);

(C) One-half of one percent (0.50%);

(D) Three-fourths of one percent (0.75%);

(E) One percent (1%); or

(F) Any combination of these amounts.

(2) The election shall be held on the next special election date under § 7-11-205 .

(3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.

(b) (1) If a petition is filed requesting an election on the question of the levy of the tax authorized under this subchapter, the quorum court shall submit the question of the levying of the tax to the electors. (2) The petition must be signed by a number of the legal voters in the county that shall be no less than fifteen percent (15%) of the number of votes cast for the office of circuit clerk at the last preceding general election. (3) The election shall be held within one hundred twenty (120) days of the filing of the petition.

(1) If a petition is filed requesting an election on the question of the levy of the tax authorized under this subchapter, the quorum court shall submit the question of the levying of the tax to the electors.

(2) The petition must be signed by a number of the legal voters in the county that shall be no less than fifteen percent (15%) of the number of votes cast for the office of circuit clerk at the last preceding general election.

(3) The election shall be held within one hundred twenty (120) days of the filing of the petition.

(c) The county quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

Amended by Act 2021, No. 610,§ 29, eff. 1/1/2022.

Acts 1981 (1st Ex. Sess.), No. 26, §§ 1, 2; A.S.A. 1947, §§ 17-2021, 17-2022; Acts 1991, No. 765, § 6; 1999, No. 1357, § 1; 2001, No. 1560, § 5.
Ark. Code Ann. § 26-27-309 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-309
Meetings
Status: in_force

(a) (1) The county equalization board shall meet on August 1 of each year at the office of either the county clerk or the office of the county assessor. (2) However, if August 1 falls on a Saturday, a Sunday, or a legal holiday, the meeting shall be held on the next business day which is not a Saturday, a Sunday, or a legal holiday. (b) At the first meeting of the county equalization board, it shall organize by electing one (1) of its members as chair who, in addition to all other powers and duties conferred in this subchapter, shall have the power to administer oaths to witnesses appearing before the county equalization board. (c) (1) In addition, the county equalization board shall exercise its functions as a board of equalization to equalize the assessed value of all acreage lands, city and town lots, other real property, and personal property subject to local assessment, regardless of the year in which the property was last assessed by the local county assessor. (2) (A) Beginning August 1 of each year and continuing through October 1, the county equalization board shall meet as often as is necessary to consider the equalization of all property assessments and all requests for adjustments of assessments by taxpayers. (B) (i) However, in a county where the assessed value of real and personal property has been found by the Assessment Coordination Division to be below the percentage of the true or fair market value as required by law, the meetings of the county equalization board shall continue until all property assessments are equalized and all requests for adjustments of assessments by taxpayers are considered. (ii) However, the meetings shall not run later than the third Monday in November of each year. (d) A majority of the members of the county equalization board shall constitute a quorum for the transaction of business. Acts 1929, No. 172, §§ 25, 26; Pope's Dig., §§ 13643, 13644; Acts 1953, No. 388, § 4; 1959, No. 246, § 1; A.S.A. 1947, §§ 84-705, 84-706; Acts 1999, No. 1326, § 5.

(a) (1) The county equalization board shall meet on August 1 of each year at the office of either the county clerk or the office of the county assessor. (2) However, if August 1 falls on a Saturday, a Sunday, or a legal holiday, the meeting shall be held on the next business day which is not a Saturday, a Sunday, or a legal holiday.

(1) The county equalization board shall meet on August 1 of each year at the office of either the county clerk or the office of the county assessor.

(2) However, if August 1 falls on a Saturday, a Sunday, or a legal holiday, the meeting shall be held on the next business day which is not a Saturday, a Sunday, or a legal holiday.

(b) At the first meeting of the county equalization board, it shall organize by electing one (1) of its members as chair who, in addition to all other powers and duties conferred in this subchapter, shall have the power to administer oaths to witnesses appearing before the county equalization board.

(c) (1) In addition, the county equalization board shall exercise its functions as a board of equalization to equalize the assessed value of all acreage lands, city and town lots, other real property, and personal property subject to local assessment, regardless of the year in which the property was last assessed by the local county assessor. (2) (A) Beginning August 1 of each year and continuing through October 1, the county equalization board shall meet as often as is necessary to consider the equalization of all property assessments and all requests for adjustments of assessments by taxpayers. (B) (i) However, in a county where the assessed value of real and personal property has been found by the Assessment Coordination Division to be below the percentage of the true or fair market value as required by law, the meetings of the county equalization board shall continue until all property assessments are equalized and all requests for adjustments of assessments by taxpayers are considered. (ii) However, the meetings shall not run later than the third Monday in November of each year.

(1) In addition, the county equalization board shall exercise its functions as a board of equalization to equalize the assessed value of all acreage lands, city and town lots, other real property, and personal property subject to local assessment, regardless of the year in which the property was last assessed by the local county assessor.

(2) (A) Beginning August 1 of each year and continuing through October 1, the county equalization board shall meet as often as is necessary to consider the equalization of all property assessments and all requests for adjustments of assessments by taxpayers. (B) (i) However, in a county where the assessed value of real and personal property has been found by the Assessment Coordination Division to be below the percentage of the true or fair market value as required by law, the meetings of the county equalization board shall continue until all property assessments are equalized and all requests for adjustments of assessments by taxpayers are considered. (ii) However, the meetings shall not run later than the third Monday in November of each year.

(A) Beginning August 1 of each year and continuing through October 1, the county equalization board shall meet as often as is necessary to consider the equalization of all property assessments and all requests for adjustments of assessments by taxpayers.

(B) (i) However, in a county where the assessed value of real and personal property has been found by the Assessment Coordination Division to be below the percentage of the true or fair market value as required by law, the meetings of the county equalization board shall continue until all property assessments are equalized and all requests for adjustments of assessments by taxpayers are considered. (ii) However, the meetings shall not run later than the third Monday in November of each year.

(i) However, in a county where the assessed value of real and personal property has been found by the Assessment Coordination Division to be below the percentage of the true or fair market value as required by law, the meetings of the county equalization board shall continue until all property assessments are equalized and all requests for adjustments of assessments by taxpayers are considered.

(ii) However, the meetings shall not run later than the third Monday in November of each year.

(d) A majority of the members of the county equalization board shall constitute a quorum for the transaction of business.

Acts 1929, No. 172, §§ 25, 26; Pope's Dig., §§ 13643, 13644; Acts 1953, No. 388, § 4; 1959, No. 246, § 1; A.S.A. 1947, §§ 84-705, 84-706; Acts 1999, No. 1326, § 5.
Ark. Code Ann. § 26-26-907 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-907
Lands sold for taxes
Status: in_force

All lands and town lots sold for the payment of taxes shall be assessed in the name of the purchaser. Acts 1883, No. 114, § 24, p. 199; C. & M. Dig., § 9909; Pope's Dig., § 13670; A.S.A. 1947, § 84-435.

All lands and town lots sold for the payment of taxes shall be assessed in the name of the purchaser.

Acts 1883, No. 114, § 24, p. 199; C. & M. Dig., § 9909; Pope's Dig., § 13670; A.S.A. 1947, § 84-435.
Ark. Code Ann. § 26-17-203 — AR Code / Title 26 / Chapter 17 / Subchapter 2 / Section 26-17-203
Field auditors
Status: in_force

(a) It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications: (1) (A) That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twelve (12) hours of accounting. (B) Accounting experience may be substituted for part or all of the basic requirement; (2) That he or she is of good moral character and bears a good reputation for honesty and trustworthiness; (3) That he or she is in a good state of physical health that will enable him or her to properly discharge his or her duties; and (4) That he or she has a valid Arkansas driver's license and is in good standing with the Office of Driver Services. (b) (1) The secretary shall provide post-hiring training to field auditors on the following: (A) Arkansas state tax law; (B) The proper legal construction and interpretation of Arkansas tax laws as enacted by the General Assembly; (C) The operation of the Arkansas Tax Procedure Act, § 26-18-101 et seq.; (D) Developments in appellate case law involving taxes administered by the secretary; and (E) Amendments to Arkansas state tax law enacted by the General Assembly. (2) The secretary shall update the training required by subdivisions (b)(1)(D) and (E) of this section every two (2) years following the conclusion of each regular session of the General Assembly and verify that each auditor who previously underwent the training is notified of those updates. Amended by Act 2023, No. 557,§ 2, eff. 8/1/2023. Amended by Act 2019, No. 910,§ 3594, eff. 7/1/2019. Acts 1949, No. 154, § 1; 1979, No. 485, § 1; A.S.A. 1947, § 84-1728.

(a) It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications: (1) (A) That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twelve (12) hours of accounting. (B) Accounting experience may be substituted for part or all of the basic requirement; (2) That he or she is of good moral character and bears a good reputation for honesty and trustworthiness; (3) That he or she is in a good state of physical health that will enable him or her to properly discharge his or her duties; and (4) That he or she has a valid Arkansas driver's license and is in good standing with the Office of Driver Services.

(1) (A) That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twelve (12) hours of accounting. (B) Accounting experience may be substituted for part or all of the basic requirement;

(A) That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twelve (12) hours of accounting.

(B) Accounting experience may be substituted for part or all of the basic requirement;

(2) That he or she is of good moral character and bears a good reputation for honesty and trustworthiness;

(3) That he or she is in a good state of physical health that will enable him or her to properly discharge his or her duties; and

(4) That he or she has a valid Arkansas driver's license and is in good standing with the Office of Driver Services.

(b) (1) The secretary shall provide post-hiring training to field auditors on the following: (A) Arkansas state tax law; (B) The proper legal construction and interpretation of Arkansas tax laws as enacted by the General Assembly; (C) The operation of the Arkansas Tax Procedure Act, § 26-18-101 et seq.; (D) Developments in appellate case law involving taxes administered by the secretary; and (E) Amendments to Arkansas state tax law enacted by the General Assembly. (2) The secretary shall update the training required by subdivisions (b)(1)(D) and (E) of this section every two (2) years following the conclusion of each regular session of the General Assembly and verify that each auditor who previously underwent the training is notified of those updates.

(1) The secretary shall provide post-hiring training to field auditors on the following: (A) Arkansas state tax law; (B) The proper legal construction and interpretation of Arkansas tax laws as enacted by the General Assembly; (C) The operation of the Arkansas Tax Procedure Act, § 26-18-101 et seq.; (D) Developments in appellate case law involving taxes administered by the secretary; and (E) Amendments to Arkansas state tax law enacted by the General Assembly.

(A) Arkansas state tax law;

(B) The proper legal construction and interpretation of Arkansas tax laws as enacted by the General Assembly;

(C) The operation of the Arkansas Tax Procedure Act, § 26-18-101 et seq.;

(D) Developments in appellate case law involving taxes administered by the secretary; and

(E) Amendments to Arkansas state tax law enacted by the General Assembly.

(2) The secretary shall update the training required by subdivisions (b)(1)(D) and (E) of this section every two (2) years following the conclusion of each regular session of the General Assembly and verify that each auditor who previously underwent the training is notified of those updates.

Amended by Act 2023, No. 557,§ 2, eff. 8/1/2023.

Amended by Act 2019, No. 910,§ 3594, eff. 7/1/2019.

Acts 1949, No. 154, § 1; 1979, No. 485, § 1; A.S.A. 1947, § 84-1728.
Ark. Code Ann. § 26-74-321 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-321
Procedures and penalties for enforcement
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for 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., as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter. (b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city or county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city or county. Amended by Act 2019, No. 910,§ 4392, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4391, eff. 7/1/2019. Acts 2001, No. 1560, § 2.

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for 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., as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter.

(b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city or county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city or county.

(1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city or county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(2) The proceeds from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city or county.

Amended by Act 2019, No. 910,§ 4392, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4391, eff. 7/1/2019.

Acts 2001, No. 1560, § 2.
Ark. Code Ann. § 26-51-410 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-410
Inventory
Status: in_force

Whenever, in the opinion of the Secretary of the Department of Finance and Administration, the use of inventories is necessary in order to clearly determine the income of any taxpayer, inventories shall be taken by the taxpayer, upon such basis as the secretary may prescribe, conforming as nearly as may be possible to the best accounting practice in the trade or business and most clearly reflecting the income. Amended by Act 2019, No. 910,§ 3714, eff. 7/1/2019. Acts 1929, No. 118, Art. 3, § 12; Pope's Dig., § 14035; A.S.A. 1947, § 84-2015.

Whenever, in the opinion of the Secretary of the Department of Finance and Administration, the use of inventories is necessary in order to clearly determine the income of any taxpayer, inventories shall be taken by the taxpayer, upon such basis as the secretary may prescribe, conforming as nearly as may be possible to the best accounting practice in the trade or business and most clearly reflecting the income.

Amended by Act 2019, No. 910,§ 3714, eff. 7/1/2019.

Acts 1929, No. 118, Art. 3, § 12; Pope's Dig., § 14035; A.S.A. 1947, § 84-2015.
Ark. Code Ann. § 26-51-809 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-809
Receipts for taxes
Status: in_force

The Secretary of the Department of Finance and Administration shall give to any person making any payment a full written or printed receipt stating the amount paid and the particular account for which the payment was made and show for which installment it is paid. Amended by Act 2019, No. 910,§ 3741, eff. 7/1/2019. Acts 1929, No. 118, Art. 8, § 36; Pope's Dig., § 14059; A.S.A. 1947, § 84-2042.

The Secretary of the Department of Finance and Administration shall give to any person making any payment a full written or printed receipt stating the amount paid and the particular account for which the payment was made and show for which installment it is paid.

Amended by Act 2019, No. 910,§ 3741, eff. 7/1/2019.

Acts 1929, No. 118, Art. 8, § 36; Pope's Dig., § 14059; A.S.A. 1947, § 84-2042.
Ark. Code Ann. § 26-57-421 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-421
Selling in violation of subchapter a misdemeanor - Penalty
Status: in_force

Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in § 26-57-419 shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500) or by confinement in the county jail for a period not exceeding sixty (60) days, or by both fine and confinement. Acts 1977, No. 553, § 16; A.S.A. 1947, § 84-2648.

Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in § 26-57-419 shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500) or by confinement in the county jail for a period not exceeding sixty (60) days, or by both fine and confinement.

Acts 1977, No. 553, § 16; A.S.A. 1947, § 84-2648.
Ark. Code Ann. § 26-26-1606 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1606
Determination of assessment
Status: in_force

(a) The returns of the persons, firms, companies, copartnerships, associations, and corporations whose assessment is provided for by this subchapter shall not be held to be conclusive as to the value of the property so returned, but the Tax Division of the Arkansas Public Service Commission may make such assessment of the property as it may deem just and equitable. (b) The division shall ascertain the value of all property, tangible and intangible, including good will, easements, and franchises, except the right to be a corporation, it being the purpose of this subchapter to include in the valuation every element that adds value to the property. Acts 1927, No. 129, § 17; Pope's Dig., § 2043; A.S.A. 1947, § 84-605.

(a) The returns of the persons, firms, companies, copartnerships, associations, and corporations whose assessment is provided for by this subchapter shall not be held to be conclusive as to the value of the property so returned, but the Tax Division of the Arkansas Public Service Commission may make such assessment of the property as it may deem just and equitable.

(b) The division shall ascertain the value of all property, tangible and intangible, including good will, easements, and franchises, except the right to be a corporation, it being the purpose of this subchapter to include in the valuation every element that adds value to the property.

Acts 1927, No. 129, § 17; Pope's Dig., § 2043; A.S.A. 1947, § 84-605.
Ark. Code Ann. § 26-51-2602 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2602
Definitions
Status: in_force

As used in this subchapter: (1) "Arkansas major historic rehabilitation income tax credit" means the income tax credit allowed under this subchapter against the income tax imposed by this chapter and the premium tax levied under §§ 26-57-601 - 26-57-605 ; (2) "Certification of completion" means a certificate issued by the Division of Arkansas Heritage certifying that a project is a certified rehabilitation of an eligible property that qualifies for the Arkansas major historic rehabilitation income tax credit; (3) "Certified rehabilitation" means the total of appropriate and approved rehabilitation work on an eligible property that results in a substantial rehabilitation of an eligible property that has been issued an eligibility certificate; (4) "Eligible property" means property that is located in the state that: (A) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2019; (B) Will qualify as a certified historic structure following certified rehabilitation; (C) Is listed in the National Register of Historic Places; (D) Is designated as contributing to a district listed in the National Register of Historic Places; or (E) Is eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation; (5) "Federal rehabilitation tax credit" means the federal tax credit provided under 26 U.S.C. § 47 , as it existed on January 1, 2009; (6) "Holder" means the holder of a certification of completion that is: (A) A person, firm, or corporation subject to the income tax imposed by this chapter; or (B) An insurance company paying the premium tax on its gross premium receipts; (7) "Owner" means a person or an entity that owns eligible property and is the initial recipient of the certification of completion from the division; (8) "Premium tax" means a tax levied under §§ 26-57-603 - 26-57-605 ; and (9) "Qualified rehabilitation expenses" means costs and expenses incurred to complete a certified rehabilitation that are qualified rehabilitation expenses under the federal rehabilitation tax credit or under the Arkansas major historic rehabilitation income tax credit. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

As used in this subchapter:

(1) "Arkansas major historic rehabilitation income tax credit" means the income tax credit allowed under this subchapter against the income tax imposed by this chapter and the premium tax levied under §§ 26-57-601 - 26-57-605 ;

(2) "Certification of completion" means a certificate issued by the Division of Arkansas Heritage certifying that a project is a certified rehabilitation of an eligible property that qualifies for the Arkansas major historic rehabilitation income tax credit;

(3) "Certified rehabilitation" means the total of appropriate and approved rehabilitation work on an eligible property that results in a substantial rehabilitation of an eligible property that has been issued an eligibility certificate;

(4) "Eligible property" means property that is located in the state that: (A) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2019; (B) Will qualify as a certified historic structure following certified rehabilitation; (C) Is listed in the National Register of Historic Places; (D) Is designated as contributing to a district listed in the National Register of Historic Places; or (E) Is eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;

(A) Qualifies as a certified historic structure under 26 U.S.C. § 47 , as it existed on January 1, 2019;

(B) Will qualify as a certified historic structure following certified rehabilitation;

(C) Is listed in the National Register of Historic Places;

(D) Is designated as contributing to a district listed in the National Register of Historic Places; or

(E) Is eligible for designation as contributing to a district listed in the National Register of Historic Places following certified rehabilitation;

(5) "Federal rehabilitation tax credit" means the federal tax credit provided under 26 U.S.C. § 47 , as it existed on January 1, 2009;

(6) "Holder" means the holder of a certification of completion that is: (A) A person, firm, or corporation subject to the income tax imposed by this chapter; or (B) An insurance company paying the premium tax on its gross premium receipts;

(A) A person, firm, or corporation subject to the income tax imposed by this chapter; or

(B) An insurance company paying the premium tax on its gross premium receipts;

(7) "Owner" means a person or an entity that owns eligible property and is the initial recipient of the certification of completion from the division;

(8) "Premium tax" means a tax levied under §§ 26-57-603 - 26-57-605 ; and

(9) "Qualified rehabilitation expenses" means costs and expenses incurred to complete a certified rehabilitation that are qualified rehabilitation expenses under the federal rehabilitation tax credit or under the Arkansas major historic rehabilitation income tax credit.

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-62-104 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-104
Rules
Status: in_force

The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter. Amended by Act 2019, No. 315,§ 3050, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4303, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 302, eff. 8/1/2017. Acts 1993, No. 1119, § 4.

The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.

Amended by Act 2019, No. 315,§ 3050, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4303, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 302, eff. 8/1/2017.

Acts 1993, No. 1119, § 4.
Ark. Code Ann. § 26-80-106 — AR Code / Title 26 / Chapter 80 / Subchapter 1 / Section 26-80-106
Use of surplus for other purposes
Status: in_force

Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. This surplus may be used by the district for the purpose of paying the principal and interest of subsequent indebtedness incurred by it and may be pledged for that purpose or any other school purpose, provided that the district is in compliance with the uniform rate of tax. Acts 1951, No. 403, § 7; A.S.A. 1947, § 80-607; Acts 1997, No. 1300, § 11.

Because of consolidations of school districts and for other reasons, the debt service millage voted by a school district for the payment of its outstanding indebtedness frequently provided a substantial surplus over the amount of the annual principal and interest requirements. This surplus may be used by the district for the purpose of paying the principal and interest of subsequent indebtedness incurred by it and may be pledged for that purpose or any other school purpose, provided that the district is in compliance with the uniform rate of tax.

Acts 1951, No. 403, § 7; A.S.A. 1947, § 80-607; Acts 1997, No. 1300, § 11.
Ark. Code Ann. § 26-63-203 — AR Code / Title 26 / Chapter 63 / Subchapter 2 / Section 26-63-203
Exemptions generally
Status: in_force

With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. Acts 2007, No. 182, § 1.

With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-58-120 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-120
Arkansas Forestry Commission - Access to information - Investigations
Status: in_force

(a) (1) The Arkansas Forestry Commission and the authorized representatives of the commission shall have access to all tax returns and other information and records of the Secretary of the Department of Finance and Administration related to the reporting and payment of taxes levied upon timber by this subchapter. (2) The commission shall furnish the secretary in writing the names of the forestry personnel who are authorized to have access to the timber tax records. (3) The commission and its authorized representatives shall at all times maintain the confidentiality of such information and records. (b) The commission is authorized to employ such persons as may be authorized by appropriation of the General Assembly to conduct inspections and investigations of primary processors of timber in order to determine whether such processors are properly reporting and paying the taxes levied in this subchapter. (c) The inspections or investigations to be made by commission personnel shall consist of a physical inspection of the business operation of any primary processor of timber and a request for proof that the processor holds a severance tax collection permit issued under this subchapter but shall not include an in-depth or comprehensive examination of the records of the processor. (d) If after completion of the inspection or investigation of a timber processor the commission finds that a timber processor is not collecting or remitting all taxes due under the provisions of this subchapter, the commission shall so advise the secretary and shall furnish the secretary the information upon which such finding is based. Amended by Act 2019, No. 910,§ 4255, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4254, eff. 7/1/2019. Acts 1947, No. 136, § 8; 1983, No. 254, § 7; A.S.A. 1947, § 84-2108.

(a) (1) The Arkansas Forestry Commission and the authorized representatives of the commission shall have access to all tax returns and other information and records of the Secretary of the Department of Finance and Administration related to the reporting and payment of taxes levied upon timber by this subchapter. (2) The commission shall furnish the secretary in writing the names of the forestry personnel who are authorized to have access to the timber tax records. (3) The commission and its authorized representatives shall at all times maintain the confidentiality of such information and records.

(1) The Arkansas Forestry Commission and the authorized representatives of the commission shall have access to all tax returns and other information and records of the Secretary of the Department of Finance and Administration related to the reporting and payment of taxes levied upon timber by this subchapter.

(2) The commission shall furnish the secretary in writing the names of the forestry personnel who are authorized to have access to the timber tax records.

(3) The commission and its authorized representatives shall at all times maintain the confidentiality of such information and records.

(b) The commission is authorized to employ such persons as may be authorized by appropriation of the General Assembly to conduct inspections and investigations of primary processors of timber in order to determine whether such processors are properly reporting and paying the taxes levied in this subchapter.

(c) The inspections or investigations to be made by commission personnel shall consist of a physical inspection of the business operation of any primary processor of timber and a request for proof that the processor holds a severance tax collection permit issued under this subchapter but shall not include an in-depth or comprehensive examination of the records of the processor.

(d) If after completion of the inspection or investigation of a timber processor the commission finds that a timber processor is not collecting or remitting all taxes due under the provisions of this subchapter, the commission shall so advise the secretary and shall furnish the secretary the information upon which such finding is based.

Amended by Act 2019, No. 910,§ 4255, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4254, eff. 7/1/2019.

Acts 1947, No. 136, § 8; 1983, No. 254, § 7; A.S.A. 1947, § 84-2108.
Ark. Code Ann. § 26-36-304 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-304
Remedy cumulative
Status: in_force

The collection remedy under this subchapter is in addition to and not in substitution for any other remedy available by law. Acts 1983, No. 372, § 3; A.S.A. 1947, § 84-4903.

The collection remedy under this subchapter is in addition to and not in substitution for any other remedy available by law.

Acts 1983, No. 372, § 3; A.S.A. 1947, § 84-4903.
Ark. Code Ann. § 26-39-201 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-201
Time for payment
Status: in_force

(a) (1) A county clerk, probate clerk, circuit clerk, county sheriff, county collector, or any other county official shall pay over to the county treasurer on the first of each month, or within ten (10) days thereafter, all funds in his or her possession belonging to the county or its subdivisions that are by law required to be paid into the county treasury, whether taxes, fines, or any moneys that are collected for any purpose by law and belonging to the county. (2) Inmate commissary trust account balances belonging to the inmate and held by the county sheriff are not deemed county funds and are not subject to this section. (b) (1) This section does not mean that the county collector shall make a distribution of taxes to all funds but that he or she shall settle with the county treasurer in a lump sum, and the county treasurer shall credit it to the county collector's unapportioned account. (2) Upon the issuance of a certificate of the county clerk or other county officer designated pursuant to § 26-28-102(a) that is issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds ninety percent (90%) of the advance payments made by the county collector during the collecting period and, upon final settlement, the proper adjustments shall be made with the various accounts, and the balance remaining in the unapportioned account shall be distributed upon order of the county court approving the final settlement of the county collector. Amended by Act 2023, No. 472,§ 6, eff. 8/1/2023. Amended by Act 2019, No. 310,§ 7, eff. 7/24/2019. Amended by Act 2015, No. 741,§ 5, eff. 1/1/2016. Amended by Act 2013, No. 1158,§ 4, eff. 8/16/2013. Acts 1935, No. 282, § 7; Pope's Dig., § 13905; Acts 1973, No. 160, § 1; A.S.A. 1947, § 84-1401; Acts 1995, No. 856, § 1; 2009, No. 721, § 2; 2011, No. 617, § 4.

(a) (1) A county clerk, probate clerk, circuit clerk, county sheriff, county collector, or any other county official shall pay over to the county treasurer on the first of each month, or within ten (10) days thereafter, all funds in his or her possession belonging to the county or its subdivisions that are by law required to be paid into the county treasury, whether taxes, fines, or any moneys that are collected for any purpose by law and belonging to the county. (2) Inmate commissary trust account balances belonging to the inmate and held by the county sheriff are not deemed county funds and are not subject to this section.

(1) A county clerk, probate clerk, circuit clerk, county sheriff, county collector, or any other county official shall pay over to the county treasurer on the first of each month, or within ten (10) days thereafter, all funds in his or her possession belonging to the county or its subdivisions that are by law required to be paid into the county treasury, whether taxes, fines, or any moneys that are collected for any purpose by law and belonging to the county.

(2) Inmate commissary trust account balances belonging to the inmate and held by the county sheriff are not deemed county funds and are not subject to this section.

(b) (1) This section does not mean that the county collector shall make a distribution of taxes to all funds but that he or she shall settle with the county treasurer in a lump sum, and the county treasurer shall credit it to the county collector's unapportioned account. (2) Upon the issuance of a certificate of the county clerk or other county officer designated pursuant to § 26-28-102(a) that is issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds ninety percent (90%) of the advance payments made by the county collector during the collecting period and, upon final settlement, the proper adjustments shall be made with the various accounts, and the balance remaining in the unapportioned account shall be distributed upon order of the county court approving the final settlement of the county collector.

(1) This section does not mean that the county collector shall make a distribution of taxes to all funds but that he or she shall settle with the county treasurer in a lump sum, and the county treasurer shall credit it to the county collector's unapportioned account.

(2) Upon the issuance of a certificate of the county clerk or other county officer designated pursuant to § 26-28-102(a) that is issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds ninety percent (90%) of the advance payments made by the county collector during the collecting period and, upon final settlement, the proper adjustments shall be made with the various accounts, and the balance remaining in the unapportioned account shall be distributed upon order of the county court approving the final settlement of the county collector.

Amended by Act 2023, No. 472,§ 6, eff. 8/1/2023.

Amended by Act 2019, No. 310,§ 7, eff. 7/24/2019.

Amended by Act 2015, No. 741,§ 5, eff. 1/1/2016.

Amended by Act 2013, No. 1158,§ 4, eff. 8/16/2013.

Acts 1935, No. 282, § 7; Pope's Dig., § 13905; Acts 1973, No. 160, § 1; A.S.A. 1947, § 84-1401; Acts 1995, No. 856, § 1; 2009, No. 721, § 2; 2011, No. 617, § 4.
Ark. Code Ann. § 26-53-108 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-108
Imposition and rate of tax on certain personal property
Status: in_force

(a) For the following public carriers, a state compensating tax of three percent (3%) of the gross purchase price is levied on the tangible personal property of: (1) Motor carriers, consisting of tractors, trailers, semitrailers, trucks, buses, and other rolling stock, including replacement tires, used directly in the transportation of persons or property in intrastate or interstate common carrier transportation; (2) Railroads, except fuel consumed in the operation of railroad rolling stock; (3) Pipelines, consisting of transmission lines and pumping or pressure control equipment used directly in or connected to the primary pipeline facility engaged in intrastate or interstate common carrier transportation of property; and (4) Airlines, consisting of airplanes and navigation instruments used directly in or becoming a part of flight aircraft engaged in transportation of persons or property in regular scheduled intrastate or interstate common carrier transportation. (b) For public telephone and telegraph companies, a state compensating tax of three percent (3%) of the gross purchase price is levied on tangible personal property consisting of exchange equipment, lines, boards, and all accessory devices used directly in and connected to the primary facility engaged in transmission of messages. (c) For the following public utilities, a state compensating tax of three percent (3%) of the gross purchase price is levied on the tangible personal property of: (1) Gas companies, consisting of transmission and distribution pipelines and pumping or pressure control equipment used in connection with transmission and distribution pipelines that are used directly in the primary pipeline facility for the purpose of transporting and delivering natural gas; (2) Water companies, consisting of transmission and distribution lines, pumping machinery and controls used in connection with transmission and distribution lines, and cleaning or treating equipment of a primary water distribution system; and (3) Public electric power companies, consisting of all machinery and equipment, including reactor cores, related accessory devices used in the generation and production of electric power and energy, and transmission facilities consisting of the lines, including poles, towers, and other supporting structures, transmitting electric power and energy with substations located on and attached to the lines. Acts 1971, No. 222, §§ 1, 2; A.S.A. 1947, §§ 84-3105.1, 84-3105.2; Acts 2009, No. 655, § 31.

(a) For the following public carriers, a state compensating tax of three percent (3%) of the gross purchase price is levied on the tangible personal property of: (1) Motor carriers, consisting of tractors, trailers, semitrailers, trucks, buses, and other rolling stock, including replacement tires, used directly in the transportation of persons or property in intrastate or interstate common carrier transportation; (2) Railroads, except fuel consumed in the operation of railroad rolling stock; (3) Pipelines, consisting of transmission lines and pumping or pressure control equipment used directly in or connected to the primary pipeline facility engaged in intrastate or interstate common carrier transportation of property; and (4) Airlines, consisting of airplanes and navigation instruments used directly in or becoming a part of flight aircraft engaged in transportation of persons or property in regular scheduled intrastate or interstate common carrier transportation.

(1) Motor carriers, consisting of tractors, trailers, semitrailers, trucks, buses, and other rolling stock, including replacement tires, used directly in the transportation of persons or property in intrastate or interstate common carrier transportation;

(2) Railroads, except fuel consumed in the operation of railroad rolling stock;

(3) Pipelines, consisting of transmission lines and pumping or pressure control equipment used directly in or connected to the primary pipeline facility engaged in intrastate or interstate common carrier transportation of property; and

(4) Airlines, consisting of airplanes and navigation instruments used directly in or becoming a part of flight aircraft engaged in transportation of persons or property in regular scheduled intrastate or interstate common carrier transportation.

(b) For public telephone and telegraph companies, a state compensating tax of three percent (3%) of the gross purchase price is levied on tangible personal property consisting of exchange equipment, lines, boards, and all accessory devices used directly in and connected to the primary facility engaged in transmission of messages.

(c) For the following public utilities, a state compensating tax of three percent (3%) of the gross purchase price is levied on the tangible personal property of: (1) Gas companies, consisting of transmission and distribution pipelines and pumping or pressure control equipment used in connection with transmission and distribution pipelines that are used directly in the primary pipeline facility for the purpose of transporting and delivering natural gas; (2) Water companies, consisting of transmission and distribution lines, pumping machinery and controls used in connection with transmission and distribution lines, and cleaning or treating equipment of a primary water distribution system; and (3) Public electric power companies, consisting of all machinery and equipment, including reactor cores, related accessory devices used in the generation and production of electric power and energy, and transmission facilities consisting of the lines, including poles, towers, and other supporting structures, transmitting electric power and energy with substations located on and attached to the lines.

(1) Gas companies, consisting of transmission and distribution pipelines and pumping or pressure control equipment used in connection with transmission and distribution pipelines that are used directly in the primary pipeline facility for the purpose of transporting and delivering natural gas;

(2) Water companies, consisting of transmission and distribution lines, pumping machinery and controls used in connection with transmission and distribution lines, and cleaning or treating equipment of a primary water distribution system; and

(3) Public electric power companies, consisting of all machinery and equipment, including reactor cores, related accessory devices used in the generation and production of electric power and energy, and transmission facilities consisting of the lines, including poles, towers, and other supporting structures, transmitting electric power and energy with substations located on and attached to the lines.

Acts 1971, No. 222, §§ 1, 2; A.S.A. 1947, §§ 84-3105.1, 84-3105.2; Acts 2009, No. 655, § 31.
Ark. Code Ann. § 26-20-109 — AR Code / Title 26 / Chapter 20 / Section 26-20-109
Seller and third-party liability
Status: in_force

(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. (2) As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. (3) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. (4) In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. (5) A seller is subject to audit for transactions not processed by the certified service provider. (6) The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider. (b) (1) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. (2) A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax. (c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard. Acts 2001, No. 1279, § 9.

(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. (2) As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. (3) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. (4) In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. (5) A seller is subject to audit for transactions not processed by the certified service provider. (6) The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.

(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes.

(2) As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.

(3) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud.

(4) In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider.

(5) A seller is subject to audit for transactions not processed by the certified service provider.

(6) The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.

(b) (1) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. (2) A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.

(1) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system.

(2) A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.

(c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

Acts 2001, No. 1279, § 9.
Ark. Code Ann. § 26-36-320 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-320
Rules
Status: in_force

The Secretary of the Department of Finance and Administration is authorized to prescribe forms and make all rules which he or she deems necessary in order to effectuate the intent of this subchapter. Amended by Act 2019, No. 910,§ 3696, eff. 7/1/2019. Acts 1983, No. 372, § 16; A.S.A. 1947, § 84-4916.

The Secretary of the Department of Finance and Administration is authorized to prescribe forms and make all rules which he or she deems necessary in order to effectuate the intent of this subchapter.

Amended by Act 2019, No. 910,§ 3696, eff. 7/1/2019.

Acts 1983, No. 372, § 16; A.S.A. 1947, § 84-4916.
Ark. Code Ann. § 26-17-301 — AR Code / Title 26 / Chapter 17 / Subchapter 3 / Section 26-17-301
Performance required
Status: in_force

All of the employees of the Revenue Division of the Department of Finance and Administration shall perform such duties and respond to such directions as the Secretary of the Department of Finance and Administration from time to time may enjoin. Amended by Act 2019, No. 910,§ 3596, eff. 7/1/2019. Acts 1935, No. 234, § 3; Pope's Dig., § 13347; A.S.A. 1947, § 84-1712.

All of the employees of the Revenue Division of the Department of Finance and Administration shall perform such duties and respond to such directions as the Secretary of the Department of Finance and Administration from time to time may enjoin.

Amended by Act 2019, No. 910,§ 3596, eff. 7/1/2019.

Acts 1935, No. 234, § 3; Pope's Dig., § 13347; A.S.A. 1947, § 84-1712.
Ark. Code Ann. § 26-75-507 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-507
Repeal of tax
Status: in_force

Any ordinance of a city adopted pursuant to the authority granted in this subchapter may be repealed in the same manner as is provided in this subchapter for its adoption. Acts 1968 (1st Ex. Sess.), No. 4, § 4; A.S.A. 1947, § 19-4511.

Any ordinance of a city adopted pursuant to the authority granted in this subchapter may be repealed in the same manner as is provided in this subchapter for its adoption.

Acts 1968 (1st Ex. Sess.), No. 4, § 4; A.S.A. 1947, § 19-4511.
Ark. Code Ann. § 26-58-205 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-205
Severance tax credit for natural gas producer
Status: in_force

A natural gas producer charged with the responsibility of reporting and paying the severance tax on natural gas who provides for the disposal of salt water produced in the production of natural gas by means of an approved underground saltwater disposal system is allowed a severance tax credit on all natural gas produced by the saltwater-producing natural gas wells in the amount and in the method provided in this subchapter. Acts 1961, No. 138, § 1; A.S.A. 1947, § 84-2121; Acts 2011, No. 791, § 5.

A natural gas producer charged with the responsibility of reporting and paying the severance tax on natural gas who provides for the disposal of salt water produced in the production of natural gas by means of an approved underground saltwater disposal system is allowed a severance tax credit on all natural gas produced by the saltwater-producing natural gas wells in the amount and in the method provided in this subchapter.

Acts 1961, No. 138, § 1; A.S.A. 1947, § 84-2121; Acts 2011, No. 791, § 5.
Ark. Code Ann. § 26-58-127 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-127
Cost recovery periods for new discovery gas and high-cost gas
Status: in_force

(a) (1) The one-and-one-half-percent severance tax rate on new discovery gas shall apply to the first twenty-four (24) consecutive calendar months beginning on the date of first production from the new discovery gas well, regardless of whether production commenced prior to January 1, 2009; provided, however, that all production attributable to the period prior to January 1, 2009, shall be taxed at the rate in effect prior to January 1, 2009. (2) At the end of the twenty-four-month period, the severance tax rate under § 26-58-111(5)(C) or § 26-58-111(5)(D) , as applicable, shall apply. (b) (1) The one-and-one-half-percent severance tax rate on high-cost gas shall apply to the first thirty-six (36) consecutive calendar months beginning on the date of first production from the high-cost gas well, regardless of whether production commenced prior to January 1, 2009; provided, however, that all production attributable to the period prior to January 1, 2009, shall be taxed at the rate in effect prior to January 1, 2009. (2) If a high-cost gas well has not achieved payout by the end of the thirty-six-month period, the one-and-one-half-percent severance tax rate shall be extended until the earlier to occur of: (A) Payout of the high-cost gas well; or (B) Twelve (12) months following the expiration of the original thirty-six-month period. (3) The severance tax rate under § 26-58-111(5)(C) or § 26-58-111(5)(D) , as applicable, shall apply to high-cost gas at the later of the expiration of the thirty-six-month period or any allowed extension. Acts 2008 (1st Ex. Sess.), No. 4, § 10; 2008 (1st Ex. Sess.), No. 5, § 10.

(a) (1) The one-and-one-half-percent severance tax rate on new discovery gas shall apply to the first twenty-four (24) consecutive calendar months beginning on the date of first production from the new discovery gas well, regardless of whether production commenced prior to January 1, 2009; provided, however, that all production attributable to the period prior to January 1, 2009, shall be taxed at the rate in effect prior to January 1, 2009. (2) At the end of the twenty-four-month period, the severance tax rate under § 26-58-111(5)(C) or § 26-58-111(5)(D) , as applicable, shall apply.

(1) The one-and-one-half-percent severance tax rate on new discovery gas shall apply to the first twenty-four (24) consecutive calendar months beginning on the date of first production from the new discovery gas well, regardless of whether production commenced prior to January 1, 2009; provided, however, that all production attributable to the period prior to January 1, 2009, shall be taxed at the rate in effect prior to January 1, 2009.

(2) At the end of the twenty-four-month period, the severance tax rate under § 26-58-111(5)(C) or § 26-58-111(5)(D) , as applicable, shall apply.

(b) (1) The one-and-one-half-percent severance tax rate on high-cost gas shall apply to the first thirty-six (36) consecutive calendar months beginning on the date of first production from the high-cost gas well, regardless of whether production commenced prior to January 1, 2009; provided, however, that all production attributable to the period prior to January 1, 2009, shall be taxed at the rate in effect prior to January 1, 2009. (2) If a high-cost gas well has not achieved payout by the end of the thirty-six-month period, the one-and-one-half-percent severance tax rate shall be extended until the earlier to occur of: (A) Payout of the high-cost gas well; or (B) Twelve (12) months following the expiration of the original thirty-six-month period. (3) The severance tax rate under § 26-58-111(5)(C) or § 26-58-111(5)(D) , as applicable, shall apply to high-cost gas at the later of the expiration of the thirty-six-month period or any allowed extension.

(1) The one-and-one-half-percent severance tax rate on high-cost gas shall apply to the first thirty-six (36) consecutive calendar months beginning on the date of first production from the high-cost gas well, regardless of whether production commenced prior to January 1, 2009; provided, however, that all production attributable to the period prior to January 1, 2009, shall be taxed at the rate in effect prior to January 1, 2009.

(2) If a high-cost gas well has not achieved payout by the end of the thirty-six-month period, the one-and-one-half-percent severance tax rate shall be extended until the earlier to occur of: (A) Payout of the high-cost gas well; or (B) Twelve (12) months following the expiration of the original thirty-six-month period.

(A) Payout of the high-cost gas well; or

(B) Twelve (12) months following the expiration of the original thirty-six-month period.

(3) The severance tax rate under § 26-58-111(5)(C) or § 26-58-111(5)(D) , as applicable, shall apply to high-cost gas at the later of the expiration of the thirty-six-month period or any allowed extension.

Acts 2008 (1st Ex. Sess.), No. 4, § 10; 2008 (1st Ex. Sess.), No. 5, § 10.
Ark. Code Ann. § 26-55-1303 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1303
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4014, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4013, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4012, eff. 7/1/2019. Acts 2001, No. 419, § 3.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4014, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4013, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4012, eff. 7/1/2019.

Acts 2001, No. 419, § 3.