Ark. Code Ann. § 26-51-106 — AR Code / Title 26 / Chapter 51 / Subchapter 1 / Section 26-51-106
Publication of statistics
Status: in_force

The Secretary of the Department of Finance and Administration shall prepare and publish annually statistics reasonably available, with respect to the operation of the Income Tax Act of 1929, § 26-51-101 et seq., including amounts collected, classifications of taxpayers, income, exemptions, and such other facts as are deemed pertinent and valuable. Amended by Act 2019, No. 910,§ 3703, eff. 7/1/2019. Acts 1929, No. 118, Art. 8, § 39; Pope's Dig., § 14062; A.S.A. 1947, § 84-2045.

The Secretary of the Department of Finance and Administration shall prepare and publish annually statistics reasonably available, with respect to the operation of the Income Tax Act of 1929, § 26-51-101 et seq., including amounts collected, classifications of taxpayers, income, exemptions, and such other facts as are deemed pertinent and valuable.

Amended by Act 2019, No. 910,§ 3703, eff. 7/1/2019.

Acts 1929, No. 118, Art. 8, § 39; Pope's Dig., § 14062; A.S.A. 1947, § 84-2045.
Ark. Code Ann. § 26-57-1204 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1204
Application, issuance, and display of decal
Status: in_force

(a) (1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206 . (2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device. (b) The operator of a vending device who makes the election to pay the decal fees provided by this subchapter shall be responsible for applying to the Secretary of the Department of Finance and Administration for the issuance of an annual or special vending device decal for the vending device and at the same time shall pay to the secretary the annual or special vending device decal fee provided for by this subchapter, before the vending device is made available for use and operation by the general public. (c) The secretary, upon receipt of full payment of the applicable decal fee, and upon approval of the application, shall issue to the person making the application an annual or special vending device decal for the type of vending device or devices covered by the application and payment. (d) (1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their faces such information and descriptions as shall be required by rules adopted by the secretary to properly and reasonably implement the provisions of this subchapter. (2) Any number of vending devices may be included in one (1) application, but all vending devices operated by the applying operator must be made subject to this alternative decal fee. The operator may not choose to have part of his or her vending devices covered by the decal fee provided by this subchapter, while other vending devices operated by the same operator during the decal registration year would be subject to the general or special sales taxes that would be otherwise applicable to the sale of tangible personal property from the vending devices. (e) Before any vending device is put into operation or placed where the vending device may be used or operated by any member of the general public and at all times when the vending device is being used or operated or made available to members of the general public for use or operation, an annual or special vending device decal shall be firmly affixed to the vending device covered thereby by the person who is the operator of the vending device so that the decal shall be plainly visible to and readable by the members of the general public. Amended by Act 2019, No. 315,§ 3039, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4206, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4205, eff. 7/1/2019. Acts 1997, No. 928, § 4.

(a) (1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206 . (2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device.

(1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of paying sales taxes under the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or under the provisions of § 26-57-1001 et seq., may elect to pay the decal fees provided by § 26-57-1206 .

(2) If the election is not made by the operator, then the general or special sales taxes that are otherwise applicable to the operation of the vending device shall be imposed upon the sale of tangible personal property from the vending device.

(b) The operator of a vending device who makes the election to pay the decal fees provided by this subchapter shall be responsible for applying to the Secretary of the Department of Finance and Administration for the issuance of an annual or special vending device decal for the vending device and at the same time shall pay to the secretary the annual or special vending device decal fee provided for by this subchapter, before the vending device is made available for use and operation by the general public.

(c) The secretary, upon receipt of full payment of the applicable decal fee, and upon approval of the application, shall issue to the person making the application an annual or special vending device decal for the type of vending device or devices covered by the application and payment.

(d) (1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their faces such information and descriptions as shall be required by rules adopted by the secretary to properly and reasonably implement the provisions of this subchapter. (2) Any number of vending devices may be included in one (1) application, but all vending devices operated by the applying operator must be made subject to this alternative decal fee. The operator may not choose to have part of his or her vending devices covered by the decal fee provided by this subchapter, while other vending devices operated by the same operator during the decal registration year would be subject to the general or special sales taxes that would be otherwise applicable to the sale of tangible personal property from the vending devices.

(1) The annual or special vending device decals and the application provided for herein shall be in such form as prescribed by the secretary. These decals and applications shall contain on their faces such information and descriptions as shall be required by rules adopted by the secretary to properly and reasonably implement the provisions of this subchapter.

(2) Any number of vending devices may be included in one (1) application, but all vending devices operated by the applying operator must be made subject to this alternative decal fee. The operator may not choose to have part of his or her vending devices covered by the decal fee provided by this subchapter, while other vending devices operated by the same operator during the decal registration year would be subject to the general or special sales taxes that would be otherwise applicable to the sale of tangible personal property from the vending devices.

(e) Before any vending device is put into operation or placed where the vending device may be used or operated by any member of the general public and at all times when the vending device is being used or operated or made available to members of the general public for use or operation, an annual or special vending device decal shall be firmly affixed to the vending device covered thereby by the person who is the operator of the vending device so that the decal shall be plainly visible to and readable by the members of the general public.

Amended by Act 2019, No. 315,§ 3039, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4206, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4205, eff. 7/1/2019.

Acts 1997, No. 928, § 4.
Ark. Code Ann. § 26-51-911 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-911
Declaration of estimated tax
Status: in_force

(a) Every taxpayer subject to the tax levied by the Income Tax Act of 1929, § 26-51-101 et seq., shall make and file with the Secretary of the Department of Finance and Administration a declaration of the estimated tax for the income year if the taxpayer can reasonably expect the estimated tax to be more than one thousand dollars ($1,000). (b) The declaration of estimated tax shall be made on such forms and shall include such information as the secretary shall prescribe. (c) (1) The declaration shall be filed with the secretary on or before the fifteenth day of the fourth month of the income year of the taxpayer. (2) However, taxpayers whose income from farming for the income year can reasonably be expected to amount to at least two-thirds (2/3) of the total gross income from all sources for the income year may file the declaration and pay the estimated tax on or before the fifteenth day of the second month after the close of the income year, or in lieu of filing any declaration, may file an income tax return and pay the tax on or before the fifteenth day of the third month after the close of the income year. (d) A taxpayer who, due to a change of circumstances, first meets the requirements for filing a declaration after the fifteenth day of the fourth month of the income year shall make and file the declaration on or before the next regular quarterly tax payment date. (e) (1) A single declaration may be filed jointly by a husband and wife having the same income year. (2) If a joint declaration is filed by a husband and wife and they do not file a joint return for the income year, the estimated tax paid under the joint declaration may be treated as the estimated tax of either the husband or wife or may be divided between them. (f) A taxpayer may file amendments to a declaration at such times, under such rules, and in such form as the secretary shall prescribe. Amended by Act 2019, No. 315,§ 2977, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3763, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3762, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3761, eff. 7/1/2019. Acts 1965, No. 132, §§ 11-14; 1967, No. 13, § 1; 1967, No. 105, § 1; 1967, No. 636, §§ 4, 5; 1968 (1st Ex. Sess.), No. 61, § 6; 1977, No. 200, § 1; 1983, No. 831, § 1; A.S.A. 1947, §§ 84-2079 -- 84-2079.3; Acts 1989, No. 826, § 12; 1999, No. 1126, § 8; 2003, No. 774, § 4.

(a) Every taxpayer subject to the tax levied by the Income Tax Act of 1929, § 26-51-101 et seq., shall make and file with the Secretary of the Department of Finance and Administration a declaration of the estimated tax for the income year if the taxpayer can reasonably expect the estimated tax to be more than one thousand dollars ($1,000).

(b) The declaration of estimated tax shall be made on such forms and shall include such information as the secretary shall prescribe.

(c) (1) The declaration shall be filed with the secretary on or before the fifteenth day of the fourth month of the income year of the taxpayer. (2) However, taxpayers whose income from farming for the income year can reasonably be expected to amount to at least two-thirds (2/3) of the total gross income from all sources for the income year may file the declaration and pay the estimated tax on or before the fifteenth day of the second month after the close of the income year, or in lieu of filing any declaration, may file an income tax return and pay the tax on or before the fifteenth day of the third month after the close of the income year.

(1) The declaration shall be filed with the secretary on or before the fifteenth day of the fourth month of the income year of the taxpayer.

(2) However, taxpayers whose income from farming for the income year can reasonably be expected to amount to at least two-thirds (2/3) of the total gross income from all sources for the income year may file the declaration and pay the estimated tax on or before the fifteenth day of the second month after the close of the income year, or in lieu of filing any declaration, may file an income tax return and pay the tax on or before the fifteenth day of the third month after the close of the income year.

(d) A taxpayer who, due to a change of circumstances, first meets the requirements for filing a declaration after the fifteenth day of the fourth month of the income year shall make and file the declaration on or before the next regular quarterly tax payment date.

(e) (1) A single declaration may be filed jointly by a husband and wife having the same income year. (2) If a joint declaration is filed by a husband and wife and they do not file a joint return for the income year, the estimated tax paid under the joint declaration may be treated as the estimated tax of either the husband or wife or may be divided between them.

(1) A single declaration may be filed jointly by a husband and wife having the same income year.

(2) If a joint declaration is filed by a husband and wife and they do not file a joint return for the income year, the estimated tax paid under the joint declaration may be treated as the estimated tax of either the husband or wife or may be divided between them.

(f) A taxpayer may file amendments to a declaration at such times, under such rules, and in such form as the secretary shall prescribe.

Amended by Act 2019, No. 315,§ 2977, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3763, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3762, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3761, eff. 7/1/2019.

Acts 1965, No. 132, §§ 11-14; 1967, No. 13, § 1; 1967, No. 105, § 1; 1967, No. 636, §§ 4, 5; 1968 (1st Ex. Sess.), No. 61, § 6; 1977, No. 200, § 1; 1983, No. 831, § 1; A.S.A. 1947, §§ 84-2079 -- 84-2079.3; Acts 1989, No. 826, § 12; 1999, No. 1126, § 8; 2003, No. 774, § 4.
Ark. Code Ann. § 26-51-916 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-916
Employer liable for amounts required to be withheld - Exceptions
Status: in_force

Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause. Acts 1965, No. 132, § 4; A.S.A. 1947, § 84-2076.1.

Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause.

Acts 1965, No. 132, § 4; A.S.A. 1947, § 84-2076.1.
Ark. Code Ann. § 26-55-716 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-716
Failure or refusal to pay tax - Penalties, interest, and costs
Status: in_force

Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of six percent (6%) per annum from the date when due until paid. If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall also be imposed and collected as attorney's fees. Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158.

Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of six percent (6%) per annum from the date when due until paid. If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall also be imposed and collected as attorney's fees.

Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158.
Ark. Code Ann. § 26-76-102 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-102
Blank licenses issued to county collectors
Status: in_force

It shall be the duty of the clerk of the county court to issue blank licenses for the privileges and purposes mentioned in this act and deliver them to the county collector and charge him or her with the amount thereof, specifying in each case the number and amount of each kind of license. Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9844; Pope's Dig., § 13588; A.S.A. 1947, § 84-1503.

It shall be the duty of the clerk of the county court to issue blank licenses for the privileges and purposes mentioned in this act and deliver them to the county collector and charge him or her with the amount thereof, specifying in each case the number and amount of each kind of license.

Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9844; Pope's Dig., § 13588; A.S.A. 1947, § 84-1503.
Ark. Code Ann. § 26-57-410 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-410
Licenses - Eligibility
Status: in_force

(a) No license as required in § 26-57-412 shall be issued unless: (1) The applicant is twenty-one (21) years of age or more; (2) The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application; and (3) At least one-half (1/2) of any partnership or corporation applicant is owned by a resident of Arkansas who has been such continuously for at least one (1) year prior to the application and which resident shall be the party accountable for the collection and reporting of all state taxes and compliance with this subchapter. (b) No license as provided for in § 26-57-412 shall be issued to: (1) Any convicted felon; (2) Any person of known criminal tendencies; or (3) A former licensee whose license has been revoked until two (2) years subsequent to the date of the revocation. Acts 1977, No. 553, §§ 2, 5; 1981, No. 868, § 1; 1985, No. 397, § 1; A.S.A. 1947, §§ 84-2634, 84-2637.

(a) No license as required in § 26-57-412 shall be issued unless: (1) The applicant is twenty-one (21) years of age or more; (2) The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application; and (3) At least one-half (1/2) of any partnership or corporation applicant is owned by a resident of Arkansas who has been such continuously for at least one (1) year prior to the application and which resident shall be the party accountable for the collection and reporting of all state taxes and compliance with this subchapter.

(1) The applicant is twenty-one (21) years of age or more;

(2) The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application; and

(3) At least one-half (1/2) of any partnership or corporation applicant is owned by a resident of Arkansas who has been such continuously for at least one (1) year prior to the application and which resident shall be the party accountable for the collection and reporting of all state taxes and compliance with this subchapter.

(b) No license as provided for in § 26-57-412 shall be issued to: (1) Any convicted felon; (2) Any person of known criminal tendencies; or (3) A former licensee whose license has been revoked until two (2) years subsequent to the date of the revocation.

(1) Any convicted felon;

(2) Any person of known criminal tendencies; or

(3) A former licensee whose license has been revoked until two (2) years subsequent to the date of the revocation.

Acts 1977, No. 553, §§ 2, 5; 1981, No. 868, § 1; 1985, No. 397, § 1; A.S.A. 1947, §§ 84-2634, 84-2637.
Ark. Code Ann. § 26-57-612 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-612
Quarterly premium taxes
Status: in_force

Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement. Acts 1989, No. 772, § 23.

Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement.

Acts 1989, No. 772, § 23.
Ark. Code Ann. § 26-51-1510 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1510
Annual compilation of credits - Expiration of subchapter - Tax credit availability
Status: in_force

(a) Following the end of every calendar year, the Department of Finance and Administration shall compile the cumulative total amount of tax credits used pursuant to the provisions of this subchapter. (b) (1) The tax credits established by this subchapter and the availability of those tax credits shall expire on December 31 of the calendar year following the calendar year in which the tax credits used pursuant to the provisions of this subchapter exceed five hundred thousand dollars ($500,000). (2) However, any taxpayer having been issued a certificate of tax credit approval on or prior to such December 31 shall be entitled to the tax credits provided under this subchapter without regard to the fact that the availability of the tax credits has otherwise expired. Acts 1995, No. 561, § 9; 2009, No. 351, § 10.

(a) Following the end of every calendar year, the Department of Finance and Administration shall compile the cumulative total amount of tax credits used pursuant to the provisions of this subchapter.

(b) (1) The tax credits established by this subchapter and the availability of those tax credits shall expire on December 31 of the calendar year following the calendar year in which the tax credits used pursuant to the provisions of this subchapter exceed five hundred thousand dollars ($500,000). (2) However, any taxpayer having been issued a certificate of tax credit approval on or prior to such December 31 shall be entitled to the tax credits provided under this subchapter without regard to the fact that the availability of the tax credits has otherwise expired.

(1) The tax credits established by this subchapter and the availability of those tax credits shall expire on December 31 of the calendar year following the calendar year in which the tax credits used pursuant to the provisions of this subchapter exceed five hundred thousand dollars ($500,000).

(2) However, any taxpayer having been issued a certificate of tax credit approval on or prior to such December 31 shall be entitled to the tax credits provided under this subchapter without regard to the fact that the availability of the tax credits has otherwise expired.

Acts 1995, No. 561, § 9; 2009, No. 351, § 10.
Ark. Code Ann. § 26-51-812 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-812
Withholding tax at source
Status: in_force

(a) The Secretary of the Department of Finance and Administration, whenever he or she deems it necessary to ensure compliance with the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., may, under rules prescribed by him or her, require any individual, partnership, limited liability company, corporation, joint-stock company, or association, including lessees or mortgagors and employees of the state or of any political subdivision of the state having control, receipt, custody, disposal, or payment of interest, other than interest coupons payable to bearer, rent, salaries, wages, premiums, compensation, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income paid or payable to any taxpayer, to deduct and withhold the tax due from the taxpayer and make return thereof and pay the tax to the secretary. (b) (1) Upon the giving of notice by the secretary to the fiduciary of an estate or trust that the taxes due under the Income Tax Act of 1929, § 26-51-101 et seq., from the grantor or beneficiary of an estate or trust on income of the estate or trust, which is taxable to the grantor or beneficiary under the provisions of § 26-51-201 , have not been paid, the fiduciary shall withhold the amount of the taxes from any payments or distribution due or to become due from the estate or trust to the grantor or beneficiary and transmit the amount so withheld to the secretary. (2) The notice required in this section is to be served on the fiduciary or other person named above by registered mail, the letter to be directed to the last known address of the fiduciary or other person so named above, as the address appears in the records of the secretary. (3) Any person failing or refusing to deduct and withhold the tax due from any taxpayer as required by the secretary pursuant to this section shall be personally liable for such tax, and the secretary may proceed against him or her as provided for in § 27 [repealed] of the Income Tax Act of 1929, § 26-51-101 et seq. (c) The provisions of this section shall not apply to the payment of interest obligations not taxable under the Income Tax Act of 1929, § 26-51-101 et seq. Amended by Act 2019, No. 315,§ 2972, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3744, eff. 7/1/2019. Acts 1929, No. 118, Art. 4, § 21; Pope's Dig., § 14044; Acts 1939, No. 140, § 3; 1947, No. 335, § 2; A.S.A. 1947, § 84-2026; Acts 1995, No. 1160, § 19.

(a) The Secretary of the Department of Finance and Administration, whenever he or she deems it necessary to ensure compliance with the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., may, under rules prescribed by him or her, require any individual, partnership, limited liability company, corporation, joint-stock company, or association, including lessees or mortgagors and employees of the state or of any political subdivision of the state having control, receipt, custody, disposal, or payment of interest, other than interest coupons payable to bearer, rent, salaries, wages, premiums, compensation, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income paid or payable to any taxpayer, to deduct and withhold the tax due from the taxpayer and make return thereof and pay the tax to the secretary.

(b) (1) Upon the giving of notice by the secretary to the fiduciary of an estate or trust that the taxes due under the Income Tax Act of 1929, § 26-51-101 et seq., from the grantor or beneficiary of an estate or trust on income of the estate or trust, which is taxable to the grantor or beneficiary under the provisions of § 26-51-201 , have not been paid, the fiduciary shall withhold the amount of the taxes from any payments or distribution due or to become due from the estate or trust to the grantor or beneficiary and transmit the amount so withheld to the secretary. (2) The notice required in this section is to be served on the fiduciary or other person named above by registered mail, the letter to be directed to the last known address of the fiduciary or other person so named above, as the address appears in the records of the secretary. (3) Any person failing or refusing to deduct and withhold the tax due from any taxpayer as required by the secretary pursuant to this section shall be personally liable for such tax, and the secretary may proceed against him or her as provided for in § 27 [repealed] of the Income Tax Act of 1929, § 26-51-101 et seq.

(1) Upon the giving of notice by the secretary to the fiduciary of an estate or trust that the taxes due under the Income Tax Act of 1929, § 26-51-101 et seq., from the grantor or beneficiary of an estate or trust on income of the estate or trust, which is taxable to the grantor or beneficiary under the provisions of § 26-51-201 , have not been paid, the fiduciary shall withhold the amount of the taxes from any payments or distribution due or to become due from the estate or trust to the grantor or beneficiary and transmit the amount so withheld to the secretary.

(2) The notice required in this section is to be served on the fiduciary or other person named above by registered mail, the letter to be directed to the last known address of the fiduciary or other person so named above, as the address appears in the records of the secretary.

(3) Any person failing or refusing to deduct and withhold the tax due from any taxpayer as required by the secretary pursuant to this section shall be personally liable for such tax, and the secretary may proceed against him or her as provided for in § 27 [repealed] of the Income Tax Act of 1929, § 26-51-101 et seq.

(c) The provisions of this section shall not apply to the payment of interest obligations not taxable under the Income Tax Act of 1929, § 26-51-101 et seq.

Amended by Act 2019, No. 315,§ 2972, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3744, eff. 7/1/2019.

Acts 1929, No. 118, Art. 4, § 21; Pope's Dig., § 14044; Acts 1939, No. 140, § 3; 1947, No. 335, § 2; A.S.A. 1947, § 84-2026; Acts 1995, No. 1160, § 19.
Ark. Code Ann. § 26-35-801 — AR Code / Title 26 / Chapter 35 / Subchapter 8 / Section 26-35-801
Appeals disposed of without delay
Status: in_force

The courts of this state shall expeditiously dispose of appeals from the county courts to the end that the revenues may be collected without unnecessary delay. Acts 1959, No. 258, § 3; A.S.A. 1947, § 84-913.2.

The courts of this state shall expeditiously dispose of appeals from the county courts to the end that the revenues may be collected without unnecessary delay.

Acts 1959, No. 258, § 3; A.S.A. 1947, § 84-913.2.
Ark. Code Ann. § 26-36-204 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-204
Striking of names on list
Status: in_force

(a) The delinquent list, together with the fees allowed to any county collector, shall be delivered to his or her successor, and it shall be returned to the county clerk by the outgoing county collector for that purpose, and so on until the whole shall be collected. (b) After the list has been returned two (2) years, the county court shall have power to strike all names of persons who, in the opinion of the county court, own no property out of which the taxes due on the list can be made by sale or otherwise. (c) The county court shall have the authority to strike off the delinquent and assessment list at any time the names of persons who own mobile homes which are assessed as real property, improvement only, who, in the opinion of the county court, have vacated the jurisdiction or own no property out of which the taxes due can be made by sale or otherwise. Acts 1883, No. 114, § 126, p. 199; C. & M. Dig., § 10080; Pope's Dig., § 13841; Acts 1983, No. 674, § 1; A.S.A. 1947, § 84-1004.

(a) The delinquent list, together with the fees allowed to any county collector, shall be delivered to his or her successor, and it shall be returned to the county clerk by the outgoing county collector for that purpose, and so on until the whole shall be collected.

(b) After the list has been returned two (2) years, the county court shall have power to strike all names of persons who, in the opinion of the county court, own no property out of which the taxes due on the list can be made by sale or otherwise.

(c) The county court shall have the authority to strike off the delinquent and assessment list at any time the names of persons who own mobile homes which are assessed as real property, improvement only, who, in the opinion of the county court, have vacated the jurisdiction or own no property out of which the taxes due can be made by sale or otherwise.

Acts 1883, No. 114, § 126, p. 199; C. & M. Dig., § 10080; Pope's Dig., § 13841; Acts 1983, No. 674, § 1; A.S.A. 1947, § 84-1004.
Ark. Code Ann. § 26-74-318 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-318
Levy of sales tax only
Status: in_force

(a) In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or § 26-74-201 et seq., which has not adopted a one percent (1%) countywide compensating use tax, the one percent (1%) countywide sales tax is levied and recognized to be in full force and effect as of the date of its adoption and previous levy by the county. (b) The collection and distribution of funds collected pursuant to this section shall be pursuant to this subchapter or § 26-74-201 et seq., and the procedures thereunder. Acts 1987, No. 826, §§ 1, 2.

(a) In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or § 26-74-201 et seq., which has not adopted a one percent (1%) countywide compensating use tax, the one percent (1%) countywide sales tax is levied and recognized to be in full force and effect as of the date of its adoption and previous levy by the county.

(b) The collection and distribution of funds collected pursuant to this section shall be pursuant to this subchapter or § 26-74-201 et seq., and the procedures thereunder.

Acts 1987, No. 826, §§ 1, 2.
Ark. Code Ann. § 26-55-608 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-608
Authority to stop, investigate, and impound vehicles
Status: in_force

(a) In order to enforce the provisions of this subchapter, any officer of the Arkansas Highway Police Division of the Arkansas Department of Transportation shall have the authority to stop any vehicle appearing to be handling or transporting fuels for the purpose of examining the documents required by this subchapter or to ensure the operator's compliance with this subchapter. (b) If after the examination or investigation it is determined that the transporter should have secured an import/export load permit as required by this subchapter, but has failed to secure that permit, the enforcement officer shall immediately cause the offending vehicle and its operator to be removed to the nearest Arkansas Department of Transportation property, port of entry, or any designated location where the Secretary of the Department of Finance and Administration's representative shall immediately assess the tax on that load together with the penalty provided in § 26-55-609 against the person found to be responsible for the payment of the tax. (c) Notice upon the person shall be effectuated by delivering written notice of the assessment to the operator of the vehicle at that time. (d) The Director of State Highways and Transportation or his or her representative shall be authorized to impound any vehicle and refuse authority to travel on Arkansas highways to any vehicle which, previous to the entry into this state, has not complied with all requirements of this subchapter. (e) Further, travel shall not be authorized until the criminal fines or bonds have been posted and the taxes and penalties paid in full. Amended by Act 2019, No. 910,§ 3985, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 296, eff. 8/1/2017. Acts 1987, No. 977, §§ 5, 6.

(a) In order to enforce the provisions of this subchapter, any officer of the Arkansas Highway Police Division of the Arkansas Department of Transportation shall have the authority to stop any vehicle appearing to be handling or transporting fuels for the purpose of examining the documents required by this subchapter or to ensure the operator's compliance with this subchapter.

(b) If after the examination or investigation it is determined that the transporter should have secured an import/export load permit as required by this subchapter, but has failed to secure that permit, the enforcement officer shall immediately cause the offending vehicle and its operator to be removed to the nearest Arkansas Department of Transportation property, port of entry, or any designated location where the Secretary of the Department of Finance and Administration's representative shall immediately assess the tax on that load together with the penalty provided in § 26-55-609 against the person found to be responsible for the payment of the tax.

(c) Notice upon the person shall be effectuated by delivering written notice of the assessment to the operator of the vehicle at that time.

(d) The Director of State Highways and Transportation or his or her representative shall be authorized to impound any vehicle and refuse authority to travel on Arkansas highways to any vehicle which, previous to the entry into this state, has not complied with all requirements of this subchapter.

(e) Further, travel shall not be authorized until the criminal fines or bonds have been posted and the taxes and penalties paid in full.

Amended by Act 2019, No. 910,§ 3985, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 296, eff. 8/1/2017.

Acts 1987, No. 977, §§ 5, 6.
Ark. Code Ann. § 26-52-508 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-508
Collection of tax by sellers or admissions collectors
Status: in_force

(a) The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by: (1) The seller of tangible personal property, specified digital products, or a digital code; (2) The seller or collector of admissions to places of amusement, recreational, or athletic events; (3) The seller of privileges of access to or the use of amusement, entertainment, athletic, or recreational facilities; and (4) Any other person furnishing any service subject to the provisions of this chapter. (b) The taxes, penalty, and interest shall at all times constitute a prior, superior, and paramount claim as against the claims of unsecured creditors. (c) The seller or person furnishing the taxable service shall collect the tax levied from the purchaser. (d) (1) No tax is due on admission to a place of amusement, entertainment, recreation, or an athletic event for which no consideration is paid. (2) No tax is due on the access to or the use of an amusement, entertainment, athletic, or recreational facility for which no consideration is paid. Amended by Act 2019, No. 910,§ 3869, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 36, eff. for tax years beginning on and after 1/1/2018. Acts 1941, No. 386, § 7; A.S.A. 1947, § 84-1908; Acts 2007, No. 154, §§ 5, 6; 2007, No. 181, § 26.

(a) The tax levied by this chapter shall be paid to the Secretary of the Department of Finance and Administration by: (1) The seller of tangible personal property, specified digital products, or a digital code; (2) The seller or collector of admissions to places of amusement, recreational, or athletic events; (3) The seller of privileges of access to or the use of amusement, entertainment, athletic, or recreational facilities; and (4) Any other person furnishing any service subject to the provisions of this chapter.

(1) The seller of tangible personal property, specified digital products, or a digital code;

(2) The seller or collector of admissions to places of amusement, recreational, or athletic events;

(3) The seller of privileges of access to or the use of amusement, entertainment, athletic, or recreational facilities; and

(4) Any other person furnishing any service subject to the provisions of this chapter.

(b) The taxes, penalty, and interest shall at all times constitute a prior, superior, and paramount claim as against the claims of unsecured creditors.

(c) The seller or person furnishing the taxable service shall collect the tax levied from the purchaser.

(d) (1) No tax is due on admission to a place of amusement, entertainment, recreation, or an athletic event for which no consideration is paid. (2) No tax is due on the access to or the use of an amusement, entertainment, athletic, or recreational facility for which no consideration is paid.

(1) No tax is due on admission to a place of amusement, entertainment, recreation, or an athletic event for which no consideration is paid.

(2) No tax is due on the access to or the use of an amusement, entertainment, athletic, or recreational facility for which no consideration is paid.

Amended by Act 2019, No. 910,§ 3869, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 36, eff. for tax years beginning on and after 1/1/2018.

Acts 1941, No. 386, § 7; A.S.A. 1947, § 84-1908; Acts 2007, No. 154, §§ 5, 6; 2007, No. 181, § 26.
Ark. Code Ann. § 26-51-513 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-513
Arkansas historic rehabilitation income tax credit
Status: in_force

(a) In addition to any income tax credit not related to the same eligible property for which a taxpayer qualifies, the taxpayer is allowed an income tax credit for the amount of the Arkansas historic rehabilitation income tax credit allowed by the certification of completion issued by the Division of Arkansas Heritage under the Arkansas Historic Rehabilitation Income Tax Credit Act, § 26-51-2201 et seq. (b) The amount of the income tax credit under this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of state income tax due by the taxpayer. (c) Any unused income tax credit under this section may be carried forward for a maximum of five (5) consecutive tax years for credit against the state income tax. (d) The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section. Amended by Act 2019, No. 910,§ 3728, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3727, eff. 7/1/2019. Acts 2009, No. 498, § 2.

(a) In addition to any income tax credit not related to the same eligible property for which a taxpayer qualifies, the taxpayer is allowed an income tax credit for the amount of the Arkansas historic rehabilitation income tax credit allowed by the certification of completion issued by the Division of Arkansas Heritage under the Arkansas Historic Rehabilitation Income Tax Credit Act, § 26-51-2201 et seq.

(b) The amount of the income tax credit under this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of state income tax due by the taxpayer.

(c) Any unused income tax credit under this section may be carried forward for a maximum of five (5) consecutive tax years for credit against the state income tax.

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

Amended by Act 2019, No. 910,§ 3728, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3727, eff. 7/1/2019.

Acts 2009, No. 498, § 2.
Ark. Code Ann. § 26-18-1101 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1101
Title
Status: in_force

This subchapter shall be known and may be cited as the "Independent Tax Appeals Commission Act". Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

This subchapter shall be known and may be cited as the "Independent Tax Appeals Commission Act".

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-1605 — AR Code / Title 26 / Chapter 57 / Subchapter 16 / Section 26-57-1605
Administration - Rules
Status: in_force

(a) (1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees. (b) The Secretary of the Department of Finance and Administration shall adopt rules to implement and administer this subchapter. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.

(a) (1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees.

(1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees.

(b) The Secretary of the Department of Finance and Administration shall adopt rules to implement and administer this subchapter.

Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Ark. Code Ann. § 26-74-210 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-210
Resubmission of question of levy or repeal
Status: in_force

(a) (1) When the question of the levy or repeal of a county sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county or by petition of electors at a special or general election for a period of six (6) months from the date the proposition was last voted upon. (2) (A) A petition requesting that the issue be submitted to the electors of the county shall contain the signatures of at least fifteen percent (15%) of the electors of the county as determined by the total number of votes cast for all candidates for circuit clerk of the county at the last preceding general election. (B) (i) The petition shall be filed and verified by the county clerk. (ii) If the petition is found to be sufficient, the issue shall be submitted to the electors at a special election on a date as may be requested by the petition. (C) The special election shall be called in accordance with § 7-11-201 et seq. for a date not more than ninety (90) days from the date on which the county clerk certifies the sufficiency of the petition to the county board of election commissioners. (b) (1) The ballot title for use in an election on the question of abolishing the county sales and use tax shall be the same as indicated in § 26-74-208 , except that the word "ABOLISH" shall be substituted for the word "ADOPTION". (2) The effective date of any affirmative vote to abolish the tax shall correspond to the dates indicated in this subchapter for the initial effective date of the tax. (c) Notwithstanding anything in this subchapter to the contrary, in any county in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is effective or any of such bonds are outstanding. Acts 1981 (1st Ex. Sess.), No. 26, § 8; 1983, No. 723, § 2; 1985, No. 526, § 1; A.S.A. 1947, § 17-2028; Acts 2005, No. 2145, § 68; 2007, No. 1049, § 90; 2009, No. 1480, § 109.

(a) (1) When the question of the levy or repeal of a county sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county or by petition of electors at a special or general election for a period of six (6) months from the date the proposition was last voted upon. (2) (A) A petition requesting that the issue be submitted to the electors of the county shall contain the signatures of at least fifteen percent (15%) of the electors of the county as determined by the total number of votes cast for all candidates for circuit clerk of the county at the last preceding general election. (B) (i) The petition shall be filed and verified by the county clerk. (ii) If the petition is found to be sufficient, the issue shall be submitted to the electors at a special election on a date as may be requested by the petition. (C) The special election shall be called in accordance with § 7-11-201 et seq. for a date not more than ninety (90) days from the date on which the county clerk certifies the sufficiency of the petition to the county board of election commissioners.

(1) When the question of the levy or repeal of a county sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county or by petition of electors at a special or general election for a period of six (6) months from the date the proposition was last voted upon.

(2) (A) A petition requesting that the issue be submitted to the electors of the county shall contain the signatures of at least fifteen percent (15%) of the electors of the county as determined by the total number of votes cast for all candidates for circuit clerk of the county at the last preceding general election. (B) (i) The petition shall be filed and verified by the county clerk. (ii) If the petition is found to be sufficient, the issue shall be submitted to the electors at a special election on a date as may be requested by the petition. (C) The special election shall be called in accordance with § 7-11-201 et seq. for a date not more than ninety (90) days from the date on which the county clerk certifies the sufficiency of the petition to the county board of election commissioners.

(A) A petition requesting that the issue be submitted to the electors of the county shall contain the signatures of at least fifteen percent (15%) of the electors of the county as determined by the total number of votes cast for all candidates for circuit clerk of the county at the last preceding general election.

(B) (i) The petition shall be filed and verified by the county clerk. (ii) If the petition is found to be sufficient, the issue shall be submitted to the electors at a special election on a date as may be requested by the petition.

(i) The petition shall be filed and verified by the county clerk.

(ii) If the petition is found to be sufficient, the issue shall be submitted to the electors at a special election on a date as may be requested by the petition.

(C) The special election shall be called in accordance with § 7-11-201 et seq. for a date not more than ninety (90) days from the date on which the county clerk certifies the sufficiency of the petition to the county board of election commissioners.

(b) (1) The ballot title for use in an election on the question of abolishing the county sales and use tax shall be the same as indicated in § 26-74-208 , except that the word "ABOLISH" shall be substituted for the word "ADOPTION". (2) The effective date of any affirmative vote to abolish the tax shall correspond to the dates indicated in this subchapter for the initial effective date of the tax.

(1) The ballot title for use in an election on the question of abolishing the county sales and use tax shall be the same as indicated in § 26-74-208 , except that the word "ABOLISH" shall be substituted for the word "ADOPTION".

(2) The effective date of any affirmative vote to abolish the tax shall correspond to the dates indicated in this subchapter for the initial effective date of the tax.

(c) Notwithstanding anything in this subchapter to the contrary, in any county in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is effective or any of such bonds are outstanding.

Acts 1981 (1st Ex. Sess.), No. 26, § 8; 1983, No. 723, § 2; 1985, No. 526, § 1; A.S.A. 1947, § 17-2028; Acts 2005, No. 2145, § 68; 2007, No. 1049, § 90; 2009, No. 1480, § 109.
Ark. Code Ann. § 26-51-1405 — AR Code / Title 26 / Chapter 51 / Subchapter 14 / Section 26-51-1405
[Repealed]
Status: repealed

Repealed by Act 2019, No. 822,§ 16, eff. 1/1/2021. Acts 1995, No. 495, § 1.

Repealed by Act 2019, No. 822,§ 16, eff. 1/1/2021.

Acts 1995, No. 495, § 1.
Ark. Code Ann. § 26-78-111 — AR Code / Title 26 / Chapter 78 / Section 26-78-111
Election required
Status: in_force

(a) Revenue bonds may be issued only with the approval of a majority of the qualified electors of the municipality or county voting at an election called for that purpose. (b) An election on the question of issuing revenue bonds shall be held at such time as the governing body of the municipality or the county court of a county shall designate by ordinance or order. (c) The ordinance or order shall specifically state the purpose for which the bonds are to be issued, the total amount of the issue, and the date upon which the election is to be held, which date shall be on the next special election date under § 7-11-205 . (d) The election shall be held and conducted, the vote canvassed, and the results declared in the manner provided for municipal or county elections, so far as they may be applicable, except as otherwise provided. (e) Notice of the election shall be given by the governing body of the municipality or the county in a newspaper of general circulation within the municipality or county one (1) time a week for four (4) consecutive weeks, with the last publication to be not less than ten (10) days prior to the date of the election. (f) Only qualified electors of the municipality or county shall have a right to vote at the election, and the results of the election shall be proclaimed by the governing body of the municipality or county and shall be conclusive unless attacked in the courts within thirty (30) days after the date of the proclamation. Amended by Act 2021, No. 610,§ 40, eff. 1/1/2022. Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.

(a) Revenue bonds may be issued only with the approval of a majority of the qualified electors of the municipality or county voting at an election called for that purpose.

(b) An election on the question of issuing revenue bonds shall be held at such time as the governing body of the municipality or the county court of a county shall designate by ordinance or order.

(c) The ordinance or order shall specifically state the purpose for which the bonds are to be issued, the total amount of the issue, and the date upon which the election is to be held, which date shall be on the next special election date under § 7-11-205 .

(d) The election shall be held and conducted, the vote canvassed, and the results declared in the manner provided for municipal or county elections, so far as they may be applicable, except as otherwise provided.

(e) Notice of the election shall be given by the governing body of the municipality or the county in a newspaper of general circulation within the municipality or county one (1) time a week for four (4) consecutive weeks, with the last publication to be not less than ten (10) days prior to the date of the election.

(f) Only qualified electors of the municipality or county shall have a right to vote at the election, and the results of the election shall be proclaimed by the governing body of the municipality or county and shall be conclusive unless attacked in the courts within thirty (30) days after the date of the proclamation.

Amended by Act 2021, No. 610,§ 40, eff. 1/1/2022.

Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
Ark. Code Ann. § 26-55-904 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-904
Measurement of vehicle tanks
Status: in_force

(a) The Director of the State Plant Board shall gauge and determine the capacity of vehicle tanks used in the sale or delivery of petroleum products in this state and inspect and test, to ascertain if they are correct, the capacity indicators of the compartments of those vehicle tanks. (b) The director is authorized to use the services of a recognized calibrating agency in determining the correctness of measurements whenever a difference of opinion exists between the owner or operator of a tank and the director as to the correctness of the gauging, and that determination shall be final. Acts 1955, No. 50, § 2; A.S.A. 1947, § 75-1160.

(a) The Director of the State Plant Board shall gauge and determine the capacity of vehicle tanks used in the sale or delivery of petroleum products in this state and inspect and test, to ascertain if they are correct, the capacity indicators of the compartments of those vehicle tanks.

(b) The director is authorized to use the services of a recognized calibrating agency in determining the correctness of measurements whenever a difference of opinion exists between the owner or operator of a tank and the director as to the correctness of the gauging, and that determination shall be final.

Acts 1955, No. 50, § 2; A.S.A. 1947, § 75-1160.
Ark. Code Ann. § 26-18-406 — AR Code / Title 26 / Chapter 18 / Subchapter 4 / Section 26-18-406
Judicial relief
Status: in_force

(a) A taxpayer may seek judicial relief from a final assessment not protested by the taxpayer under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., or from a final decision by the Secretary of the Department of Finance and Administration under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., by: (1) (A) Filing suit for judicial relief from the final assessment or decision within one hundred eighty (180) days of the date of the final assessment or decision. (B) A taxpayer filing suit under this subdivision (a)(1) shall not be required to pay the state tax, penalties, and interest due before filing suit; (2) Paying the entire amount of state tax due within one (1) year of the date of the final assessment or decision and filing suit to recover that amount within one (1) year of the date of payment; or (3) Filing suit to recover assessed tax, penalty, and interest paid prior to the time for issuance of the final assessment within one (1) year of the date of the final decision of the secretary under § 26-18-405 or the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (b) (1) A taxpayer may seek judicial relief from a final decision denying a claim for refund by filing suit to recover the amount claimed within one (1) year from the mailing of the denial of the secretary under § 26-18-507 , or a final decision of the secretary under § 26-18-405 or the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., whichever is later. (2) The secretary may seek judicial relief under § 26-18-1117 from a decision of the commission concerning the assessment of a tax deficiency or the denial of a claim for refund by filing suit within (30) days of the date of the decision of the commission. (c) (1) (A) Jurisdiction for a suit by a taxpayer to contest a decision of the secretary or the commission under this section is in the Pulaski County Circuit Court or the circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (B) Jurisdiction for a suit by the secretary to contest a decision of the commission under this section is in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state, where the matter shall be tried de novo. (2) An appeal of a circuit court decision under this section will lie from the circuit court to the Supreme Court, as in other cases provided by law. (3) A presumption of correctness or weight of authority shall not attach to a final assessment or decision of the secretary or the commission in a trial de novo or an appeal under this section. (d) (1) The methods provided in this section shall be the sole alternative methods for seeking relief from a written decision of the secretary or the commission. (2) An injunction shall not issue to stay proceedings for assessment or collection of taxes levied under state tax law. (e) (1) In a court proceeding under this section, the: (A) Prevailing party may be awarded a judgment for court costs; and (B) Taxpayer may be awarded reasonable attorney's fees if the: (i) Secretary revised a decision of the hearing officer in favor of the taxpayer under § 26-18-405 ; (ii) Taxpayer is the prevailing party in an action for judicial relief from the decision of the secretary under this section; and (iii) Court finds that the secretary's revision was without a reasonable basis in law and fact. (2) A judgment of court costs entered by the court in favor of either party or of attorney's fees awarded in favor of the taxpayer shall be treated, for purposes of this chapter, in the same manner as an overpayment or deficiency of tax, except that interest or penalty shall not be allowed or assessed with respect to a judgment for court costs or attorney's fees. (f) If a taxpayer pays the tax, penalty, and interest assessed under § 26-18-403 and does not request administrative relief according to § 26-18-404 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., then: (1) The taxpayer may seek judicial relief from the assessment only if the taxpayer files suit in circuit court within one (1) year from the date of payment of the assessment; and (2) The provisions of § 26-18-507 shall not apply to the payments. (g) The Arkansas Rules of Civil Procedure and § 16-56-126 concerning nonsuit and commencement of new actions apply to appeals under this section. Amended by Act 2021, No. 593,§ 15, eff. 1/1/2023. Amended by Act 2015, No. 896,§ 5, eff. 10/1/2015. Acts 1979, No. 401, §§ 21, 22; 1981, No. 914, § 5; A.S.A. 1947, §§ 84-4721, 84-4722; Acts 1997, No. 1139, § 7; 1999, No. 1277, § 6; 2003, No. 1718, §§ 6-8; 2009, No. 755, § 2; 2011, No. 585, § 2.

(a) A taxpayer may seek judicial relief from a final assessment not protested by the taxpayer under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., or from a final decision by the Secretary of the Department of Finance and Administration under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., by: (1) (A) Filing suit for judicial relief from the final assessment or decision within one hundred eighty (180) days of the date of the final assessment or decision. (B) A taxpayer filing suit under this subdivision (a)(1) shall not be required to pay the state tax, penalties, and interest due before filing suit; (2) Paying the entire amount of state tax due within one (1) year of the date of the final assessment or decision and filing suit to recover that amount within one (1) year of the date of payment; or (3) Filing suit to recover assessed tax, penalty, and interest paid prior to the time for issuance of the final assessment within one (1) year of the date of the final decision of the secretary under § 26-18-405 or the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(1) (A) Filing suit for judicial relief from the final assessment or decision within one hundred eighty (180) days of the date of the final assessment or decision. (B) A taxpayer filing suit under this subdivision (a)(1) shall not be required to pay the state tax, penalties, and interest due before filing suit;

(A) Filing suit for judicial relief from the final assessment or decision within one hundred eighty (180) days of the date of the final assessment or decision.

(B) A taxpayer filing suit under this subdivision (a)(1) shall not be required to pay the state tax, penalties, and interest due before filing suit;

(2) Paying the entire amount of state tax due within one (1) year of the date of the final assessment or decision and filing suit to recover that amount within one (1) year of the date of payment; or

(3) Filing suit to recover assessed tax, penalty, and interest paid prior to the time for issuance of the final assessment within one (1) year of the date of the final decision of the secretary under § 26-18-405 or the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(b) (1) A taxpayer may seek judicial relief from a final decision denying a claim for refund by filing suit to recover the amount claimed within one (1) year from the mailing of the denial of the secretary under § 26-18-507 , or a final decision of the secretary under § 26-18-405 or the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., whichever is later. (2) The secretary may seek judicial relief under § 26-18-1117 from a decision of the commission concerning the assessment of a tax deficiency or the denial of a claim for refund by filing suit within (30) days of the date of the decision of the commission.

(1) A taxpayer may seek judicial relief from a final decision denying a claim for refund by filing suit to recover the amount claimed within one (1) year from the mailing of the denial of the secretary under § 26-18-507 , or a final decision of the secretary under § 26-18-405 or the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., whichever is later.

(2) The secretary may seek judicial relief under § 26-18-1117 from a decision of the commission concerning the assessment of a tax deficiency or the denial of a claim for refund by filing suit within (30) days of the date of the decision of the commission.

(c) (1) (A) Jurisdiction for a suit by a taxpayer to contest a decision of the secretary or the commission under this section is in the Pulaski County Circuit Court or the circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (B) Jurisdiction for a suit by the secretary to contest a decision of the commission under this section is in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state, where the matter shall be tried de novo. (2) An appeal of a circuit court decision under this section will lie from the circuit court to the Supreme Court, as in other cases provided by law. (3) A presumption of correctness or weight of authority shall not attach to a final assessment or decision of the secretary or the commission in a trial de novo or an appeal under this section.

(1) (A) Jurisdiction for a suit by a taxpayer to contest a decision of the secretary or the commission under this section is in the Pulaski County Circuit Court or the circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (B) Jurisdiction for a suit by the secretary to contest a decision of the commission under this section is in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state, where the matter shall be tried de novo.

(A) Jurisdiction for a suit by a taxpayer to contest a decision of the secretary or the commission under this section is in the Pulaski County Circuit Court or the circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.

(B) Jurisdiction for a suit by the secretary to contest a decision of the commission under this section is in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state, where the matter shall be tried de novo.

(2) An appeal of a circuit court decision under this section will lie from the circuit court to the Supreme Court, as in other cases provided by law.

(3) A presumption of correctness or weight of authority shall not attach to a final assessment or decision of the secretary or the commission in a trial de novo or an appeal under this section.

(d) (1) The methods provided in this section shall be the sole alternative methods for seeking relief from a written decision of the secretary or the commission. (2) An injunction shall not issue to stay proceedings for assessment or collection of taxes levied under state tax law.

(1) The methods provided in this section shall be the sole alternative methods for seeking relief from a written decision of the secretary or the commission.

(2) An injunction shall not issue to stay proceedings for assessment or collection of taxes levied under state tax law.

(e) (1) In a court proceeding under this section, the: (A) Prevailing party may be awarded a judgment for court costs; and (B) Taxpayer may be awarded reasonable attorney's fees if the: (i) Secretary revised a decision of the hearing officer in favor of the taxpayer under § 26-18-405 ; (ii) Taxpayer is the prevailing party in an action for judicial relief from the decision of the secretary under this section; and (iii) Court finds that the secretary's revision was without a reasonable basis in law and fact. (2) A judgment of court costs entered by the court in favor of either party or of attorney's fees awarded in favor of the taxpayer shall be treated, for purposes of this chapter, in the same manner as an overpayment or deficiency of tax, except that interest or penalty shall not be allowed or assessed with respect to a judgment for court costs or attorney's fees.

(1) In a court proceeding under this section, the: (A) Prevailing party may be awarded a judgment for court costs; and (B) Taxpayer may be awarded reasonable attorney's fees if the: (i) Secretary revised a decision of the hearing officer in favor of the taxpayer under § 26-18-405 ; (ii) Taxpayer is the prevailing party in an action for judicial relief from the decision of the secretary under this section; and (iii) Court finds that the secretary's revision was without a reasonable basis in law and fact.

(A) Prevailing party may be awarded a judgment for court costs; and

(B) Taxpayer may be awarded reasonable attorney's fees if the: (i) Secretary revised a decision of the hearing officer in favor of the taxpayer under § 26-18-405 ; (ii) Taxpayer is the prevailing party in an action for judicial relief from the decision of the secretary under this section; and (iii) Court finds that the secretary's revision was without a reasonable basis in law and fact.

(i) Secretary revised a decision of the hearing officer in favor of the taxpayer under § 26-18-405 ;

(ii) Taxpayer is the prevailing party in an action for judicial relief from the decision of the secretary under this section; and

(iii) Court finds that the secretary's revision was without a reasonable basis in law and fact.

(2) A judgment of court costs entered by the court in favor of either party or of attorney's fees awarded in favor of the taxpayer shall be treated, for purposes of this chapter, in the same manner as an overpayment or deficiency of tax, except that interest or penalty shall not be allowed or assessed with respect to a judgment for court costs or attorney's fees.

(f) If a taxpayer pays the tax, penalty, and interest assessed under § 26-18-403 and does not request administrative relief according to § 26-18-404 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., then: (1) The taxpayer may seek judicial relief from the assessment only if the taxpayer files suit in circuit court within one (1) year from the date of payment of the assessment; and (2) The provisions of § 26-18-507 shall not apply to the payments.

(1) The taxpayer may seek judicial relief from the assessment only if the taxpayer files suit in circuit court within one (1) year from the date of payment of the assessment; and

(2) The provisions of § 26-18-507 shall not apply to the payments.

(g) The Arkansas Rules of Civil Procedure and § 16-56-126 concerning nonsuit and commencement of new actions apply to appeals under this section.

Amended by Act 2021, No. 593,§ 15, eff. 1/1/2023.

Amended by Act 2015, No. 896,§ 5, eff. 10/1/2015.

Acts 1979, No. 401, §§ 21, 22; 1981, No. 914, § 5; A.S.A. 1947, §§ 84-4721, 84-4722; Acts 1997, No. 1139, § 7; 1999, No. 1277, § 6; 2003, No. 1718, §§ 6-8; 2009, No. 755, § 2; 2011, No. 585, § 2.
Ark. Code Ann. § 26-27-308 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-308
Compensation
Status: in_force

(a) The members of the county equalization board and the secretary thereof of the counties of this state shall receive for their services an amount to be fixed by the county quorum court of the county. (b) All compensation, together with expenses necessarily incurred by reason of official action of the county equalization board, shall be audited and paid by the county as other claims against the county are audited and paid. Acts 1929, No. 172, § 24; Pope's Dig., § 13642; Acts 1953, No. 10, § 4; 1961, No. 485, § 1; 1969, No. 245, § 1; 1977, No. 481, § 1; A.S.A. 1947, § 84-704.

(a) The members of the county equalization board and the secretary thereof of the counties of this state shall receive for their services an amount to be fixed by the county quorum court of the county.

(b) All compensation, together with expenses necessarily incurred by reason of official action of the county equalization board, shall be audited and paid by the county as other claims against the county are audited and paid.

Acts 1929, No. 172, § 24; Pope's Dig., § 13642; Acts 1953, No. 10, § 4; 1961, No. 485, § 1; 1969, No. 245, § 1; 1977, No. 481, § 1; A.S.A. 1947, § 84-704.
Ark. Code Ann. § 26-63-304 — AR Code / Title 26 / Chapter 63 / Subchapter 3 / Section 26-63-304
[Repealed]
Status: repealed

Repealed by Act 2021, No. 146,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4359, eff. 7/1/2019. Amended by Act 2013, No. 1164,§ 3, eff. 10/1/2013. Acts 2007, No. 182, § 1.

Repealed by Act 2021, No. 146,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4359, eff. 7/1/2019.

Amended by Act 2013, No. 1164,§ 3, eff. 10/1/2013.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-59-106 — AR Code / Title 26 / Chapter 59 / Section 26-59-106
Amount of tax imposed - Resident estates
Status: in_force

(a) A tax is imposed upon the transfer of real estate and personal property of every kind owned by every person who at the time of death was a resident of the State of Arkansas, the amount of which shall be a sum equal to the federal credit allowable under the federal estate tax laws, 26 U.S.C. § 2001 et seq., as in effect on January 1, 2002. (b) Ownership of property shall include a share or certificate of indebtedness or other evidence of stock ownership in a foreign company or corporation, which share or certificate is present in this state. (c) (1) (A) If any portion of the property of the estate is located in another state and the other state participates in the federal credit allowable, then the Arkansas tax shall be the proportional part of the credit allowable as the Arkansas property bears to the entire estate. (B) However, if the other state shall have a reciprocal provision as to the nontaxability of property of a nonresident, then all of the federal credit allowable shall be paid to this state. (2) However, if no federal estate tax is imposed upon the transfer of property, no Arkansas estate tax shall be imposed on the transfer of property. Acts 1941, No. 136, § 3; 1945, No. 294, § 2; 1953, No. 188, § 1; 1983, No. 379, § 17; A.S.A. 1947, § 63-103; Acts 1999, No. 1126, § 40; 2003, No. 645, § 2.

(a) A tax is imposed upon the transfer of real estate and personal property of every kind owned by every person who at the time of death was a resident of the State of Arkansas, the amount of which shall be a sum equal to the federal credit allowable under the federal estate tax laws, 26 U.S.C. § 2001 et seq., as in effect on January 1, 2002.

(b) Ownership of property shall include a share or certificate of indebtedness or other evidence of stock ownership in a foreign company or corporation, which share or certificate is present in this state.

(c) (1) (A) If any portion of the property of the estate is located in another state and the other state participates in the federal credit allowable, then the Arkansas tax shall be the proportional part of the credit allowable as the Arkansas property bears to the entire estate. (B) However, if the other state shall have a reciprocal provision as to the nontaxability of property of a nonresident, then all of the federal credit allowable shall be paid to this state. (2) However, if no federal estate tax is imposed upon the transfer of property, no Arkansas estate tax shall be imposed on the transfer of property.

(1) (A) If any portion of the property of the estate is located in another state and the other state participates in the federal credit allowable, then the Arkansas tax shall be the proportional part of the credit allowable as the Arkansas property bears to the entire estate. (B) However, if the other state shall have a reciprocal provision as to the nontaxability of property of a nonresident, then all of the federal credit allowable shall be paid to this state.

(A) If any portion of the property of the estate is located in another state and the other state participates in the federal credit allowable, then the Arkansas tax shall be the proportional part of the credit allowable as the Arkansas property bears to the entire estate.

(B) However, if the other state shall have a reciprocal provision as to the nontaxability of property of a nonresident, then all of the federal credit allowable shall be paid to this state.

(2) However, if no federal estate tax is imposed upon the transfer of property, no Arkansas estate tax shall be imposed on the transfer of property.

Acts 1941, No. 136, § 3; 1945, No. 294, § 2; 1953, No. 188, § 1; 1983, No. 379, § 17; A.S.A. 1947, § 63-103; Acts 1999, No. 1126, § 40; 2003, No. 645, § 2.
Ark. Code Ann. § 26-55-606 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-606
Bill of lading required - Penalty
Status: in_force

(a) All shipments or movements of fuels, except by pipeline or rail, for sale or use without, or when imported for sale or use within, the state shall be accompanied by a bill of lading which shall show the following: (1) The seller's or the purchaser's supplier or distributor license number; (2) The origin of the transport trip; (3) The approximate destination or destinations of the transport trip; (4) The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination; (5) The person or persons responsible for the payment of the fuels tax; and (6) Such other information or forms as the Director of State Highways and Transportation by rule may adopt or require to implement the intent of this subchapter. (b) (1) Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by § 26-55-605 , for inspection by any enforcement officer within the State of Arkansas. (2) Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in § 26-55-603 . (c) The bill of lading required by this section may be on the transporter's own form, but shall contain the information set out above. Amended by Act 2019, No. 315,§ 3012, eff. 7/24/2019. Acts 1987, No. 977, § 3.

(a) All shipments or movements of fuels, except by pipeline or rail, for sale or use without, or when imported for sale or use within, the state shall be accompanied by a bill of lading which shall show the following: (1) The seller's or the purchaser's supplier or distributor license number; (2) The origin of the transport trip; (3) The approximate destination or destinations of the transport trip; (4) The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination; (5) The person or persons responsible for the payment of the fuels tax; and (6) Such other information or forms as the Director of State Highways and Transportation by rule may adopt or require to implement the intent of this subchapter.

(1) The seller's or the purchaser's supplier or distributor license number;

(2) The origin of the transport trip;

(3) The approximate destination or destinations of the transport trip;

(4) The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination;

(5) The person or persons responsible for the payment of the fuels tax; and

(6) Such other information or forms as the Director of State Highways and Transportation by rule may adopt or require to implement the intent of this subchapter.

(b) (1) Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by § 26-55-605 , for inspection by any enforcement officer within the State of Arkansas. (2) Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in § 26-55-603 .

(1) Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by § 26-55-605 , for inspection by any enforcement officer within the State of Arkansas.

(2) Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in § 26-55-603 .

(c) The bill of lading required by this section may be on the transporter's own form, but shall contain the information set out above.

Amended by Act 2019, No. 315,§ 3012, eff. 7/24/2019.

Acts 1987, No. 977, § 3.
Ark. Code Ann. § 26-57-202 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-202
Legislative findings and purpose
Status: in_force

(a) It is recognized, found, and determined by the General Assembly that: (1) The Arkansas Surgeon General has determined that the smoking of cigarettes is detrimental to the health of the smoker; (2) The General Assembly had already recognized this hazard many years ago when it enacted § 5-27-227 regulating sales to minors, §§ 20-27-704 - 20-27-709 regulating pricing, establishing a policy for public smoking, and this subchapter, to provide for close supervision and control of the sale of tobacco products, vapor products, alternative nicotine products, and e-liquid products; (3) The state has a very valid governmental interest in preserving and promoting the public health and welfare of its citizens; and (4) It is the responsibility of the General Assembly to enact legislation to protect and further this essential governmental interest. (b) It is therefore the intent of this subchapter to: (1) Provide for the close supervision and control of the permitting of persons to sell tobacco products, vapor products, alternative nicotine products, and e-liquid products in this state in order to assure that when these products are distributed in the state, they are fresh, not contaminated, and are properly taxed, stamped, stored, and distributed only to persons authorized to receive these products; and (2) Impose permits, fees, taxes, and restrictions on the privilege of dealing in or otherwise doing business in tobacco products, vapor products, alternative nicotine products, and e-liquid products in order to promote the public health and welfare of the citizens of this state and to protect the revenue collection procedures incorporated within this subchapter. Amended by Act 2019, No. 1071,§ 4, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 1, eff. 5/1/2015. Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.

(a) It is recognized, found, and determined by the General Assembly that: (1) The Arkansas Surgeon General has determined that the smoking of cigarettes is detrimental to the health of the smoker; (2) The General Assembly had already recognized this hazard many years ago when it enacted § 5-27-227 regulating sales to minors, §§ 20-27-704 - 20-27-709 regulating pricing, establishing a policy for public smoking, and this subchapter, to provide for close supervision and control of the sale of tobacco products, vapor products, alternative nicotine products, and e-liquid products; (3) The state has a very valid governmental interest in preserving and promoting the public health and welfare of its citizens; and (4) It is the responsibility of the General Assembly to enact legislation to protect and further this essential governmental interest.

(1) The Arkansas Surgeon General has determined that the smoking of cigarettes is detrimental to the health of the smoker;

(2) The General Assembly had already recognized this hazard many years ago when it enacted § 5-27-227 regulating sales to minors, §§ 20-27-704 - 20-27-709 regulating pricing, establishing a policy for public smoking, and this subchapter, to provide for close supervision and control of the sale of tobacco products, vapor products, alternative nicotine products, and e-liquid products;

(3) The state has a very valid governmental interest in preserving and promoting the public health and welfare of its citizens; and

(4) It is the responsibility of the General Assembly to enact legislation to protect and further this essential governmental interest.

(b) It is therefore the intent of this subchapter to: (1) Provide for the close supervision and control of the permitting of persons to sell tobacco products, vapor products, alternative nicotine products, and e-liquid products in this state in order to assure that when these products are distributed in the state, they are fresh, not contaminated, and are properly taxed, stamped, stored, and distributed only to persons authorized to receive these products; and (2) Impose permits, fees, taxes, and restrictions on the privilege of dealing in or otherwise doing business in tobacco products, vapor products, alternative nicotine products, and e-liquid products in order to promote the public health and welfare of the citizens of this state and to protect the revenue collection procedures incorporated within this subchapter.

(1) Provide for the close supervision and control of the permitting of persons to sell tobacco products, vapor products, alternative nicotine products, and e-liquid products in this state in order to assure that when these products are distributed in the state, they are fresh, not contaminated, and are properly taxed, stamped, stored, and distributed only to persons authorized to receive these products; and

(2) Impose permits, fees, taxes, and restrictions on the privilege of dealing in or otherwise doing business in tobacco products, vapor products, alternative nicotine products, and e-liquid products in order to promote the public health and welfare of the citizens of this state and to protect the revenue collection procedures incorporated within this subchapter.

Amended by Act 2019, No. 1071,§ 4, eff. 7/24/2019.

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

Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.
Ark. Code Ann. § 26-53-201 — AR Code / Title 26 / Chapter 53 / Subchapter 2 / Section 26-53-201
Definition
Status: in_force

As used in this subchapter, "contractors" means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state. Amended by Act 2017, No. 141,§ 58, eff. for tax years beginning on and after 1/1/2018. Acts 1965, No. 125, § 1; A.S.A. 1947, § 84-3129.

As used in this subchapter, "contractors" means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state.

Amended by Act 2017, No. 141,§ 58, eff. for tax years beginning on and after 1/1/2018.

Acts 1965, No. 125, § 1; A.S.A. 1947, § 84-3129.
Ark. Code Ann. § 26-35-302 — AR Code / Title 26 / Chapter 35 / Subchapter 3 / Section 26-35-302
[Repealed]
Status: repealed

Repealed by Act 2015, No. 1229,§ 1, eff. 7/22/2015. Acts 1883, No. 114, § 165, p. 199; C. & M. Dig., § 10054; Pope's Dig., § 13813; A.S.A. 1947, § 84-925.

Repealed by Act 2015, No. 1229,§ 1, eff. 7/22/2015.

Acts 1883, No. 114, § 165, p. 199; C. & M. Dig., § 10054; Pope's Dig., § 13813; A.S.A. 1947, § 84-925.
Ark. Code Ann. § 26-27-321 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-321
Abstract of tax books to be filed
Status: in_force

(a) The county clerk of each county shall, on or before the second Monday in November of each year, unless otherwise ordered and directed by the Arkansas Public Service Commission, file with the commission, on such forms as it may prescribe, a "final abstract of the tax books". (b) The abstract shall show, by total of items and value, the total assessment of his or her county after all adjustments as may be ordered by the county equalization board and the county court have been made. Amended by Act 2023, No. 365,§ 90, eff. 7/1/2023. Acts 1929, No. 172, § 33; Pope's Dig., § 13674; A.S.A. 1947, § 84-713.

(a) The county clerk of each county shall, on or before the second Monday in November of each year, unless otherwise ordered and directed by the Arkansas Public Service Commission, file with the commission, on such forms as it may prescribe, a "final abstract of the tax books".

(b) The abstract shall show, by total of items and value, the total assessment of his or her county after all adjustments as may be ordered by the county equalization board and the county court have been made.

Amended by Act 2023, No. 365,§ 90, eff. 7/1/2023.

Acts 1929, No. 172, § 33; Pope's Dig., § 13674; A.S.A. 1947, § 84-713.
Ark. Code Ann. § 26-75-619 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-619
Authority to perform joint audits - Definitions
Status: in_force

(a) As used in this section: (1) "City" means a city of the first class, city of the second class, or incorporated town in this state; (2) "Joint audit" means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to determine the accuracy of a return or to establish the liability of the taxpayer to pay the tax levied by an ordinance of a city under § 26-75-602 ; (3) "Joint auditor" means a person with the necessary experience or training to assume the primary responsibility to conduct a joint audit according to an agreement between the cities; (4) "Records" means: (A) The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under § 26-75-602 ; or (B) Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and (5) "Taxpayer" means a person subject to or liable for the tax levied by an ordinance of a city under § 26-75-602 . (b) (1) Two (2) or more cities that have levied a tax and have adopted an ordinance under the authority of § 26-75-603 may agree to a joint audit in order to reduce the expenditure of time and resources necessary to perform the audit. (2) The ordinance shall enable the advertising and promotion commission of the levying city to enforce the tax through examination of records. (c) The cities that participate in the joint audit may enter into a joint agreement to employ a joint auditor and to provide any assistance required to the joint auditor in the performance of the joint audit. (d) At a reasonable time, the joint auditor shall be granted access to examine records permitted by a city ordinance under § 26-75-603 and this section. Added by Act 2013, No. 712,§ 2, eff. 8/16/2013.

(a) As used in this section: (1) "City" means a city of the first class, city of the second class, or incorporated town in this state; (2) "Joint audit" means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to determine the accuracy of a return or to establish the liability of the taxpayer to pay the tax levied by an ordinance of a city under § 26-75-602 ; (3) "Joint auditor" means a person with the necessary experience or training to assume the primary responsibility to conduct a joint audit according to an agreement between the cities; (4) "Records" means: (A) The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under § 26-75-602 ; or (B) Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and (5) "Taxpayer" means a person subject to or liable for the tax levied by an ordinance of a city under § 26-75-602 .

(1) "City" means a city of the first class, city of the second class, or incorporated town in this state;

(2) "Joint audit" means an audit that is performed by a joint auditor to examine the records of one (1) or more taxpayers and that is necessary to determine the accuracy of a return or to establish the liability of the taxpayer to pay the tax levied by an ordinance of a city under § 26-75-602 ;

(3) "Joint auditor" means a person with the necessary experience or training to assume the primary responsibility to conduct a joint audit according to an agreement between the cities;

(4) "Records" means: (A) The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under § 26-75-602 ; or (B) Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and

(A) The books, records, papers, vouchers, accounts, documents, and relevant property or stock of merchandise of the taxpayer that are in the possession of the taxpayer or of a third party that concern the tax levied under § 26-75-602 ; or

(B) Tax information from the books and records of the Department of Finance and Administration concerning a taxpayer that is necessary to the performance of a joint audit of a taxpayer and is requested by a joint auditor; and

(5) "Taxpayer" means a person subject to or liable for the tax levied by an ordinance of a city under § 26-75-602 .

(b) (1) Two (2) or more cities that have levied a tax and have adopted an ordinance under the authority of § 26-75-603 may agree to a joint audit in order to reduce the expenditure of time and resources necessary to perform the audit. (2) The ordinance shall enable the advertising and promotion commission of the levying city to enforce the tax through examination of records.

(1) Two (2) or more cities that have levied a tax and have adopted an ordinance under the authority of § 26-75-603 may agree to a joint audit in order to reduce the expenditure of time and resources necessary to perform the audit.

(2) The ordinance shall enable the advertising and promotion commission of the levying city to enforce the tax through examination of records.

(c) The cities that participate in the joint audit may enter into a joint agreement to employ a joint auditor and to provide any assistance required to the joint auditor in the performance of the joint audit.

(d) At a reasonable time, the joint auditor shall be granted access to examine records permitted by a city ordinance under § 26-75-603 and this section.

Added by Act 2013, No. 712,§ 2, eff. 8/16/2013.
Ark. Code Ann. § 26-51-722 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-722
Effective date
Status: in_force

The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961. Acts 1961, No. 413, § 22; A.S.A. 1947, § 84-2073n.

The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.

Acts 1961, No. 413, § 22; A.S.A. 1947, § 84-2073n.
Ark. Code Ann. § 26-55-603 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-603
Penalties - Impoundment of vehicles
Status: in_force

(a) Upon conviction, a person transporting fuels into the State of Arkansas without the appropriate bill of lading and import/export load permit or interstate shipment record as required by this subchapter is guilty of a violation and shall be fined not more than two thousand five hundred dollars ($2,500), of which one-half (1/2) shall be deposited with the Treasurer of State as special highway revenues to be disbursed in the same manner and to be used for the same purposes set out in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq. (b) Upon conviction, a person is guilty of a violation and subject to the penalty in subsection (a) of this section if the person: (1) Makes or assists another person to make a false or fraudulent statement in any report required by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.; (2) Fails to include any information demanded by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.; or (3) Fails to produce upon request of proper authority any information required in this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq. (c) Any motor vehicle, including the cargo thereof, found to have been in violation of any of the provisions of this section shall be impounded by the Director of State Highways and Transportation pending disposition under this subchapter. Acts 1987, No. 977, § 8; 2009, No. 655, § 55.

(a) Upon conviction, a person transporting fuels into the State of Arkansas without the appropriate bill of lading and import/export load permit or interstate shipment record as required by this subchapter is guilty of a violation and shall be fined not more than two thousand five hundred dollars ($2,500), of which one-half (1/2) shall be deposited with the Treasurer of State as special highway revenues to be disbursed in the same manner and to be used for the same purposes set out in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

(b) Upon conviction, a person is guilty of a violation and subject to the penalty in subsection (a) of this section if the person: (1) Makes or assists another person to make a false or fraudulent statement in any report required by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.; (2) Fails to include any information demanded by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.; or (3) Fails to produce upon request of proper authority any information required in this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.

(1) Makes or assists another person to make a false or fraudulent statement in any report required by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.;

(2) Fails to include any information demanded by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.; or

(3) Fails to produce upon request of proper authority any information required in this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.

(c) Any motor vehicle, including the cargo thereof, found to have been in violation of any of the provisions of this section shall be impounded by the Director of State Highways and Transportation pending disposition under this subchapter.

Acts 1987, No. 977, § 8; 2009, No. 655, § 55.
Ark. Code Ann. § 26-51-310 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-310
Foreign income exclusion
Status: in_force

Title 26 U.S.C. §§ 911 and 912 , as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability. Acts 1989, No. 826, § 2; 1999, No. 1126, § 15; 2007, No. 218, § 15.

Title 26 U.S.C. §§ 911 and 912 , as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.

Acts 1989, No. 826, § 2; 1999, No. 1126, § 15; 2007, No. 218, § 15.
Ark. Code Ann. § 26-51-2511 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2511
Law Enforcement Family Relief Check-off Program
Status: in_force

(a) (1) There is created the Law Enforcement Family Relief Check-off Program. (2) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section. (b) The Secretary of the Department of Finance and Administration shall: (1) Include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Law Enforcement Family Relief Check-off Program. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount) for the Law Enforcement Family Relief Check-off Program. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Law Enforcement Family Relief Check-off Program."; (2) Certify quarterly to the Treasurer of State the amount contributed to the Law Enforcement Family Relief Check-off Program through this state income tax check-off during the quarter as authorized by this section; and (3) Promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the Law Enforcement Family Relief Check-off Program under this section. (c) Upon receiving the quarterly certification under subdivision (b)(2) of this section, the Treasurer of State shall: (1) Deduct from the: (A) Individual Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on individual income tax forms; and (B) Corporate Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on corporate income tax forms; and (2) Credit the amount certified each quarter under subdivision (b)(2) of this section to the Law Enforcement Family Relief Trust Fund. (d) (1) The Secretary of the Department of Public Safety or his or her designee shall use the funds in the Law Enforcement Family Relief Trust Fund to provide financial assistance to the family of an Arkansas-certified law enforcement officer who is: (A) Killed in the line of duty; or (B) Diagnosed by a medical professional with a terminal illness. (2) The eligibility criteria for receiving grants under the Law Enforcement Family Relief Check-off Program shall include without limitation: (A) The need of the family; (B) The salary of the Arkansas-certified law enforcement officer; and (C) Any other factors that establish the family's financial hardship. (3) The Secretary of the Department of Public Safety may: (A) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Law Enforcement Family Relief Check-off Program; and (B) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Law Enforcement Family Relief Trust Fund. (4) The Secretary of the Department of Public Safety shall promulgate all rules necessary to implement the grant program created under this section. Added by Act 2021, No. 765,§ 2, eff. for tax years beginning on and after January 1, 2022.

(a) (1) There is created the Law Enforcement Family Relief Check-off Program. (2) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section.

(1) There is created the Law Enforcement Family Relief Check-off Program.

(2) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section.

(b) The Secretary of the Department of Finance and Administration shall: (1) Include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Law Enforcement Family Relief Check-off Program. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount) for the Law Enforcement Family Relief Check-off Program. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Law Enforcement Family Relief Check-off Program."; (2) Certify quarterly to the Treasurer of State the amount contributed to the Law Enforcement Family Relief Check-off Program through this state income tax check-off during the quarter as authorized by this section; and (3) Promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the Law Enforcement Family Relief Check-off Program under this section.

(1) Include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Law Enforcement Family Relief Check-off Program. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount) for the Law Enforcement Family Relief Check-off Program. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Law Enforcement Family Relief Check-off Program.";

(A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Law Enforcement Family Relief Check-off Program. Your refund will be reduced by this amount.

(B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $_______ (write in amount) for the Law Enforcement Family Relief Check-off Program. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Law Enforcement Family Relief Check-off Program.";

(2) Certify quarterly to the Treasurer of State the amount contributed to the Law Enforcement Family Relief Check-off Program through this state income tax check-off during the quarter as authorized by this section; and

(3) Promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the Law Enforcement Family Relief Check-off Program under this section.

(c) Upon receiving the quarterly certification under subdivision (b)(2) of this section, the Treasurer of State shall: (1) Deduct from the: (A) Individual Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on individual income tax forms; and (B) Corporate Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on corporate income tax forms; and (2) Credit the amount certified each quarter under subdivision (b)(2) of this section to the Law Enforcement Family Relief Trust Fund.

(1) Deduct from the: (A) Individual Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on individual income tax forms; and (B) Corporate Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on corporate income tax forms; and

(A) Individual Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on individual income tax forms; and

(B) Corporate Income Tax Withholding Fund the amount certified by the Secretary of the Department of Finance and Administration as contributed to the Law Enforcement Family Relief Check-off Program on corporate income tax forms; and

(2) Credit the amount certified each quarter under subdivision (b)(2) of this section to the Law Enforcement Family Relief Trust Fund.

(d) (1) The Secretary of the Department of Public Safety or his or her designee shall use the funds in the Law Enforcement Family Relief Trust Fund to provide financial assistance to the family of an Arkansas-certified law enforcement officer who is: (A) Killed in the line of duty; or (B) Diagnosed by a medical professional with a terminal illness. (2) The eligibility criteria for receiving grants under the Law Enforcement Family Relief Check-off Program shall include without limitation: (A) The need of the family; (B) The salary of the Arkansas-certified law enforcement officer; and (C) Any other factors that establish the family's financial hardship. (3) The Secretary of the Department of Public Safety may: (A) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Law Enforcement Family Relief Check-off Program; and (B) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Law Enforcement Family Relief Trust Fund. (4) The Secretary of the Department of Public Safety shall promulgate all rules necessary to implement the grant program created under this section.

(1) The Secretary of the Department of Public Safety or his or her designee shall use the funds in the Law Enforcement Family Relief Trust Fund to provide financial assistance to the family of an Arkansas-certified law enforcement officer who is: (A) Killed in the line of duty; or (B) Diagnosed by a medical professional with a terminal illness.

(A) Killed in the line of duty; or

(B) Diagnosed by a medical professional with a terminal illness.

(2) The eligibility criteria for receiving grants under the Law Enforcement Family Relief Check-off Program shall include without limitation: (A) The need of the family; (B) The salary of the Arkansas-certified law enforcement officer; and (C) Any other factors that establish the family's financial hardship.

(A) The need of the family;

(B) The salary of the Arkansas-certified law enforcement officer; and

(C) Any other factors that establish the family's financial hardship.

(3) The Secretary of the Department of Public Safety may: (A) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Law Enforcement Family Relief Check-off Program; and (B) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Law Enforcement Family Relief Trust Fund.

(A) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Law Enforcement Family Relief Check-off Program; and

(B) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Law Enforcement Family Relief Trust Fund.

(4) The Secretary of the Department of Public Safety shall promulgate all rules necessary to implement the grant program created under this section.

Added by Act 2021, No. 765,§ 2, eff. for tax years beginning on and after January 1, 2022.
Ark. Code Ann. § 26-57-412 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-412
Licenses - Issuance
Status: in_force

(a) Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration. (b) Applications for the licenses shall be on a form prescribed by the secretary. (c) At the time of the issuance of the licenses, each licensee shall be assigned a number. Amended by Act 2019, No. 910,§ 4172, eff. 7/1/2019. Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635.

(a) Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration.

(b) Applications for the licenses shall be on a form prescribed by the secretary.

(c) At the time of the issuance of the licenses, each licensee shall be assigned a number.

Amended by Act 2019, No. 910,§ 4172, eff. 7/1/2019.

Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635.
Ark. Code Ann. § 26-25-103 — AR Code / Title 26 / Chapter 25 / Section 26-25-103
Basis of city and town levies
Status: in_force

All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the county clerk. They shall be collected in the same manner, and by the same person, that county taxes are collected. Acts 1883, No. 114, § 11, p. 199; C. &. M. Dig., § 9865; Pope's Dig., § 13613; A.S.A. 1947, § 84-304.

All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the county clerk. They shall be collected in the same manner, and by the same person, that county taxes are collected.

Acts 1883, No. 114, § 11, p. 199; C. &. M. Dig., § 9865; Pope's Dig., § 13613; A.S.A. 1947, § 84-304.
Ark. Code Ann. § 26-75-608 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-608
Issuance of bonds
Status: in_force

(a) Bonds issued by a municipality pursuant to this subchapter shall be authorized by ordinance of the governing body of the city. (b) The bonds may: (1) Be in registered or other form; (2) Be exchangeable for bonds of another denomination; (3) Be in such form and denominations; (4) Be made payable at such places within or without the state; (5) Be issued in one (1) or more series; (6) Bear such date or dates; (7) Mature at such time or times, not exceeding forty (40) years from their respective dates; (8) Bear interest at such rate or rates; (9) Be payable in such medium of payment; (10) Be subject to such terms of redemption; and (11) Contain such other terms, covenants, and conditions, as the ordinance authorizing their issuance may provide, including, without limitation, those pertaining to: (A) The custody and application of the proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance and investment of various funds and reserves; (D) The nature and extent of the security and pledging of revenues; (E) The rights, duties, and obligations of the municipality and the trustee for the holders and registered owners of the bonds; and (F) The rights of the holders and registered owners of the bonds. (c) There may be successive bond issues for the purpose of financing the same convention center project, and there may be successive bond issues for financing the cost of reconstructing, replacing, constructing additions to, extending, improving, and equipping convention center projects already in existence, whether or not originally financed by bonds issued under this subchapter and with each successive issue to be authorized as provided by this subchapter. Priority between and among issues and successive issues as to security of the pledge of revenues and lien on the convention center project facilities involved may be controlled by the ordinance authorizing the issuance of bonds under this subchapter. Subject to the provisions of this subchapter pertaining to registration, the bonds shall have all the qualities of negotiable instruments under the laws of the State of Arkansas. Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1970 (1st Ex. Sess.), No. 58, § 1; 1971, No. 188, § 1; 1975, No. 225, § 18; 1981, No. 425, § 18; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 7.

(a) Bonds issued by a municipality pursuant to this subchapter shall be authorized by ordinance of the governing body of the city.

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

(1) Be in registered or other form;

(2) Be exchangeable for bonds of another denomination;

(3) Be in such form and denominations;

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

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

(6) Bear such date or dates;

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

(8) Bear interest at such rate or rates;

(9) Be payable in such medium of payment;

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

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

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

(B) The collection and disposition of revenues;

(C) The maintenance and investment of various funds and reserves;

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

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

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

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

Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1970 (1st Ex. Sess.), No. 58, § 1; 1971, No. 188, § 1; 1975, No. 225, § 18; 1981, No. 425, § 18; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 7.
Ark. Code Ann. § 26-51-402 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-402
Tax year - Basis for determining liability
Status: in_force

(a) A taxpayer must calculate his or her Arkansas income tax liability using the same income year 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 income year. Amended by Act 2019, No. 910,§ 3710, 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 income year 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 income year.

Amended by Act 2019, No. 910,§ 3710, 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. § 26-52-451 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-451
Sales of certain aircraft
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of an aircraft within the state are exempt from the gross receipts tax levied under this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., if the aircraft is sold by a: (1) Person that is the resident of another state to a purchaser that: (A) Is a resident of another state; and (B) Will base the aircraft outside of the State of Arkansas; or (2) Seller located in this state and the aircraft that is sold will be based outside of the State of Arkansas, notwithstanding the fact that possession of the aircraft may be taken in this state for the sole purpose of removing the aircraft from the state under its own power. (b) The fact that a purchaser takes possession of an aircraft in this state does not prevent the application of the exemption provided in this section if the purchaser takes possession of the aircraft for the sole purpose of: (1) Removing the aircraft from this state under its own power; or (2) Locating the aircraft at a maintenance facility in this state for the time period necessary to complete maintenance or modifications to the aircraft if the aircraft is removed from this state upon completion of the maintenance or modifications. Amended by Act 2021, No. 142,§ 1, eff. 5/1/2021. Amended by Act 2017, No. 595,§ 1, eff. 3/23/2017. Added by Act 2015, No. 1182,§ 2, eff. 4/7/2015.

(a) The gross receipts or gross proceeds derived from the sale of an aircraft within the state are exempt from the gross receipts tax levied under this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., if the aircraft is sold by a: (1) Person that is the resident of another state to a purchaser that: (A) Is a resident of another state; and (B) Will base the aircraft outside of the State of Arkansas; or (2) Seller located in this state and the aircraft that is sold will be based outside of the State of Arkansas, notwithstanding the fact that possession of the aircraft may be taken in this state for the sole purpose of removing the aircraft from the state under its own power.

(1) Person that is the resident of another state to a purchaser that: (A) Is a resident of another state; and (B) Will base the aircraft outside of the State of Arkansas; or

(A) Is a resident of another state; and

(B) Will base the aircraft outside of the State of Arkansas; or

(2) Seller located in this state and the aircraft that is sold will be based outside of the State of Arkansas, notwithstanding the fact that possession of the aircraft may be taken in this state for the sole purpose of removing the aircraft from the state under its own power.

(b) The fact that a purchaser takes possession of an aircraft in this state does not prevent the application of the exemption provided in this section if the purchaser takes possession of the aircraft for the sole purpose of: (1) Removing the aircraft from this state under its own power; or (2) Locating the aircraft at a maintenance facility in this state for the time period necessary to complete maintenance or modifications to the aircraft if the aircraft is removed from this state upon completion of the maintenance or modifications.

(1) Removing the aircraft from this state under its own power; or

(2) Locating the aircraft at a maintenance facility in this state for the time period necessary to complete maintenance or modifications to the aircraft if the aircraft is removed from this state upon completion of the maintenance or modifications.

Amended by Act 2021, No. 142,§ 1, eff. 5/1/2021.

Amended by Act 2017, No. 595,§ 1, eff. 3/23/2017.

Added by Act 2015, No. 1182,§ 2, eff. 4/7/2015.
Ark. Code Ann. § 26-80-102 — AR Code / Title 26 / Chapter 80 / Subchapter 1 / Section 26-80-102
Approval of tax at elections
Status: in_force

(a) (1) In addition to the uniform rate of tax as provided in § 26-80-101 , school districts are authorized to levy by a vote of the qualified electors respectively thereof an annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for the maintenance and operation of schools and the retirement of indebtedness. (2) The board of directors of each school district shall prepare, approve, and make public not less than sixty (60) days in advance of the annual school election a proposed budget of expenditures deemed necessary to provide for the foregoing purposes, together with a rate of tax levy sufficient to provide the funds therefor, including the rate under any continuing levy for the retirement of indebtedness. (3) (A) The board of directors shall submit the tax at the annual school election or at such other time as may be provided by law. If a majority of the qualified voters in the school district voting in the school election approve the rate of tax proposed by the board of directors, then the tax at the rate approved shall be collected as provided by law. In the event a majority of the qualified electors voting in the school election disapprove the proposed rate of tax, then the tax shall be collected at the rate approved at the last preceding school election. (B) However, if the rate approved has been modified pursuant to the uniform rate of tax calculated by the Division of Elementary and Secondary Education, then the tax shall be collected at the modified rate until another rate is approved. (b) No tax levied pursuant to subsection (a) of this section shall be appropriated to any other district than that for which it is levied. Amended by Act 2019, No. 910,§ 2405, eff. 7/1/2019. Acts 1931, No. 169, § 139; Pope's Dig., § 11581; A.S.A. 1947, § 80-602; Acts 1997, No. 1300, § 7.

(a) (1) In addition to the uniform rate of tax as provided in § 26-80-101 , school districts are authorized to levy by a vote of the qualified electors respectively thereof an annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for the maintenance and operation of schools and the retirement of indebtedness. (2) The board of directors of each school district shall prepare, approve, and make public not less than sixty (60) days in advance of the annual school election a proposed budget of expenditures deemed necessary to provide for the foregoing purposes, together with a rate of tax levy sufficient to provide the funds therefor, including the rate under any continuing levy for the retirement of indebtedness. (3) (A) The board of directors shall submit the tax at the annual school election or at such other time as may be provided by law. If a majority of the qualified voters in the school district voting in the school election approve the rate of tax proposed by the board of directors, then the tax at the rate approved shall be collected as provided by law. In the event a majority of the qualified electors voting in the school election disapprove the proposed rate of tax, then the tax shall be collected at the rate approved at the last preceding school election. (B) However, if the rate approved has been modified pursuant to the uniform rate of tax calculated by the Division of Elementary and Secondary Education, then the tax shall be collected at the modified rate until another rate is approved.

(1) In addition to the uniform rate of tax as provided in § 26-80-101 , school districts are authorized to levy by a vote of the qualified electors respectively thereof an annual ad valorem property tax on the assessed value of taxable real, personal, and utility property for the maintenance and operation of schools and the retirement of indebtedness.

(2) The board of directors of each school district shall prepare, approve, and make public not less than sixty (60) days in advance of the annual school election a proposed budget of expenditures deemed necessary to provide for the foregoing purposes, together with a rate of tax levy sufficient to provide the funds therefor, including the rate under any continuing levy for the retirement of indebtedness.

(3) (A) The board of directors shall submit the tax at the annual school election or at such other time as may be provided by law. If a majority of the qualified voters in the school district voting in the school election approve the rate of tax proposed by the board of directors, then the tax at the rate approved shall be collected as provided by law. In the event a majority of the qualified electors voting in the school election disapprove the proposed rate of tax, then the tax shall be collected at the rate approved at the last preceding school election. (B) However, if the rate approved has been modified pursuant to the uniform rate of tax calculated by the Division of Elementary and Secondary Education, then the tax shall be collected at the modified rate until another rate is approved.

(A) The board of directors shall submit the tax at the annual school election or at such other time as may be provided by law. If a majority of the qualified voters in the school district voting in the school election approve the rate of tax proposed by the board of directors, then the tax at the rate approved shall be collected as provided by law. In the event a majority of the qualified electors voting in the school election disapprove the proposed rate of tax, then the tax shall be collected at the rate approved at the last preceding school election.

(B) However, if the rate approved has been modified pursuant to the uniform rate of tax calculated by the Division of Elementary and Secondary Education, then the tax shall be collected at the modified rate until another rate is approved.

(b) No tax levied pursuant to subsection (a) of this section shall be appropriated to any other district than that for which it is levied.

Amended by Act 2019, No. 910,§ 2405, eff. 7/1/2019.

Acts 1931, No. 169, § 139; Pope's Dig., § 11581; A.S.A. 1947, § 80-602; Acts 1997, No. 1300, § 7.
Ark. Code Ann. § 26-57-1601 — AR Code / Title 26 / Chapter 57 / Subchapter 16 / Section 26-57-1601
Definitions
Status: in_force

As used in this subchapter: (1) "Automatic car wash" means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary; (2) "Car wash tunnel" means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and (3) "Public water system" means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f , as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation: (A) A municipality; (B) A public facilities board; (C) A public water authority; (D) A water association; (E) A regional water distribution district; (F) A rural development authority; (G) A sanitation authority; (H) An improvement district; (I) A regional wastewater treatment district; or (J) A consolidated waterworks. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.

As used in this subchapter:

(1) "Automatic car wash" means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;

(2) "Car wash tunnel" means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and

(3) "Public water system" means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f , as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation: (A) A municipality; (B) A public facilities board; (C) A public water authority; (D) A water association; (E) A regional water distribution district; (F) A rural development authority; (G) A sanitation authority; (H) An improvement district; (I) A regional wastewater treatment district; or (J) A consolidated waterworks.

(A) A municipality;

(B) A public facilities board;

(C) A public water authority;

(D) A water association;

(E) A regional water distribution district;

(F) A rural development authority;

(G) A sanitation authority;

(H) An improvement district;

(I) A regional wastewater treatment district; or

(J) A consolidated waterworks.

Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Ark. Code Ann. § 26-26-715 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-715
Information gathered by county assessor
Status: in_force

From time to time, the county assessor shall, by personal inspection and examination of persons, property, or records, gather and record in writing any and all available data and information bearing upon the location, number, amount, kind, and value of any and all property and persons which he or she is by law required to assess. This data and information shall be and remain permanently a part of the records of the county assessor's office and shall be filed in such manner as may be readily referred to and utilized by the county equalization board, county clerk, county court, or other interested parties. Acts 1929, No. 172, § 17; Pope's Dig., § 13678; A.S.A. 1947, § 84-446.

From time to time, the county assessor shall, by personal inspection and examination of persons, property, or records, gather and record in writing any and all available data and information bearing upon the location, number, amount, kind, and value of any and all property and persons which he or she is by law required to assess. This data and information shall be and remain permanently a part of the records of the county assessor's office and shall be filed in such manner as may be readily referred to and utilized by the county equalization board, county clerk, county court, or other interested parties.

Acts 1929, No. 172, § 17; Pope's Dig., § 13678; A.S.A. 1947, § 84-446.
Ark. Code Ann. § 26-53-120 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-120
Feedstuffs used for livestock - Definition
Status: in_force

(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the state compensating tax as levied by this subchapter. (b) As used in this section, "feedstuffs" means: (1) Processed or unprocessed grains; (2) Mixed or unmixed grains; (3) Whole or ground hay; (4) Whole or ground straw; (5) Hulls, whether or not mixed with other materials; and (6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock. Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.

(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the state compensating tax as levied by this subchapter.

(b) As used in this section, "feedstuffs" means: (1) Processed or unprocessed grains; (2) Mixed or unmixed grains; (3) Whole or ground hay; (4) Whole or ground straw; (5) Hulls, whether or not mixed with other materials; and (6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.

(1) Processed or unprocessed grains;

(2) Mixed or unmixed grains;

(3) Whole or ground hay;

(4) Whole or ground straw;

(5) Hulls, whether or not mixed with other materials; and

(6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.

Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.
Ark. Code Ann. § 26-51-917 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-917
Employer's withholding account number
Status: in_force

Every employer, as defined in this subchapter, shall make application to the Revenue Division of the Department of Finance and Administration for and be assigned an employer's withholding account number. The account number assigned to an employer shall be used by the employer on all returns, reports, and inquiries addressed to the Secretary of the Department of Finance and Administration or the division. Amended by Act 2019, No. 910,§ 3766, eff. 7/1/2019. Acts 1965, No. 132, § 18; A.S.A. 1947, § 84-2081.

Every employer, as defined in this subchapter, shall make application to the Revenue Division of the Department of Finance and Administration for and be assigned an employer's withholding account number. The account number assigned to an employer shall be used by the employer on all returns, reports, and inquiries addressed to the Secretary of the Department of Finance and Administration or the division.

Amended by Act 2019, No. 910,§ 3766, eff. 7/1/2019.

Acts 1965, No. 132, § 18; A.S.A. 1947, § 84-2081.
Ark. Code Ann. § 26-57-207 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-207
Privilege to do business
Status: in_force

The business of handling, receiving, possessing, storing, distributing, taking orders for, soliciting orders of, selling, offering for sale, and dealing in, through sale, barter, or exchange, tobacco products, vapor products, alternative nicotine products, or e-liquid products is declared to be a privilege under the Arkansas Constitution and laws of the State of Arkansas. Amended by Act 2019, No. 1071,§ 8, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 3, eff. 5/1/2015. Acts 1977, No. 546, § 3; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.

The business of handling, receiving, possessing, storing, distributing, taking orders for, soliciting orders of, selling, offering for sale, and dealing in, through sale, barter, or exchange, tobacco products, vapor products, alternative nicotine products, or e-liquid products is declared to be a privilege under the Arkansas Constitution and laws of the State of Arkansas.

Amended by Act 2019, No. 1071,§ 8, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 3, eff. 5/1/2015.

Acts 1977, No. 546, § 3; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.
Ark. Code Ann. § 26-52-445 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-445
Kegs used by wholesale manufacturer of beer
Status: in_force

The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer 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 2017, No. 672,§ 1, eff. 8/1/2017. Amended by Act 2013, No. 1135,§ 13, eff. 8/16/2013. Acts 2011, No. 1226, § 1.

The gross receipts or gross proceeds derived from the sale, lease, or rental of a keg that is used to sell beer at wholesale by a wholesale manufacturer of beer 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 2017, No. 672,§ 1, eff. 8/1/2017.

Amended by Act 2013, No. 1135,§ 13, eff. 8/16/2013.

Acts 2011, No. 1226, § 1.
Ark. Code Ann. § 26-18-308 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-308
Disposition of revenues
Status: in_force

All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, § 19-5-101 et seq. Acts 1979, No. 401, § 43; A.S.A. 1947, § 84-4743.

All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, § 19-5-101 et seq.

Acts 1979, No. 401, § 43; A.S.A. 1947, § 84-4743.
Ark. Code Ann. § 26-52-901 — AR Code / Title 26 / Chapter 52 / Subchapter 9 / Section 26-52-901
Definitions
Status: in_force

As used in this subchapter: (1) "Invested" includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal binding obligation, directly or indirectly, of the taxpayer; and (2) "Qualified manufacturer of steel" means any natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel whenever more than fifty percent (50%) of the electricity or more than fifty percent (50%) of the natural gas consumed in the manufacture, refinement, or processing of steel is used to power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with the melting, continuous casting, or rolling of steel or in the preheating of steel for processing through a rolling mill or rolling mills, or both. Acts 1987, No. 48, § 1; 1987, No. 575, § 1.

As used in this subchapter:

(1) "Invested" includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal binding obligation, directly or indirectly, of the taxpayer; and

(2) "Qualified manufacturer of steel" means any natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel whenever more than fifty percent (50%) of the electricity or more than fifty percent (50%) of the natural gas consumed in the manufacture, refinement, or processing of steel is used to power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with the melting, continuous casting, or rolling of steel or in the preheating of steel for processing through a rolling mill or rolling mills, or both.

Acts 1987, No. 48, § 1; 1987, No. 575, § 1.
Ark. Code Ann. § 26-57-1211 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1211
Vending devices without decal affixed - Seizure and forfeiture
Status: in_force

(a) When any vending device as defined in § 26-57-1203 is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending device decal affixed thereon as may otherwise be provided for by the laws of this state, the vending device, including all cash in the receptacle thereof, if any, shall be considered forfeited to the State of Arkansas because of the absence of the required vending device decal from the vending device. (b) The vending device may be seized and sealed on site at its location by the Secretary of the Department of Finance and Administration or his or her authorized agent, and the vending device shall not be removed from the location by any person until the vending device is released from seizure by the secretary or his or her authorized agent. (c) The vending device may be seized by any authorized agent of the secretary, or by any sheriff or other law enforcement officer of this state acting upon the request and at the direction of the secretary. Amended by Act 2019, No. 910,§ 4218, eff. 7/1/2019. Acts 1997, No. 928, § 11.

(a) When any vending device as defined in § 26-57-1203 is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending device decal affixed thereon as may otherwise be provided for by the laws of this state, the vending device, including all cash in the receptacle thereof, if any, shall be considered forfeited to the State of Arkansas because of the absence of the required vending device decal from the vending device.

(b) The vending device may be seized and sealed on site at its location by the Secretary of the Department of Finance and Administration or his or her authorized agent, and the vending device shall not be removed from the location by any person until the vending device is released from seizure by the secretary or his or her authorized agent.

(c) The vending device may be seized by any authorized agent of the secretary, or by any sheriff or other law enforcement officer of this state acting upon the request and at the direction of the secretary.

Amended by Act 2019, No. 910,§ 4218, eff. 7/1/2019.

Acts 1997, No. 928, § 11.
Ark. Code Ann. § 26-75-301 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-301
Purpose
Status: in_force

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature. (b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any city as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the city, or any commission or agency of the city, to issue bonds, for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature. (c) (1) This subchapter is intended to supplement and be levying authority for all Arkansas municipalities in addition to all other statutes authorizing municipal sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof. Acts 1975, No. 990, § 16, as added by Acts 1983, No. 722, § 7; A.S.A. 1947, § 19-4522.3; Acts 2001, No. 1561, § 4.

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature.

(b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any city as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the city, or any commission or agency of the city, to issue bonds, for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.

(c) (1) This subchapter is intended to supplement and be levying authority for all Arkansas municipalities in addition to all other statutes authorizing municipal sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof.

(1) This subchapter is intended to supplement and be levying authority for all Arkansas municipalities in addition to all other statutes authorizing municipal sales and use taxes.

(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof.

Acts 1975, No. 990, § 16, as added by Acts 1983, No. 722, § 7; A.S.A. 1947, § 19-4522.3; Acts 2001, No. 1561, § 4.
Ark. Code Ann. § 26-57-1002 — AR Code / Title 26 / Chapter 57 / Subchapter 10 / Section 26-57-1002
Registration - Records - Amount of tax
Status: in_force

(a) Any person who sells tangible personal property through vending devices may elect to register with the Secretary of the Department of Finance and Administration as a vending device operator and pay the state and local sales and use taxes as provided in this section. (b) Any person who elects to register as a vending device operator shall obtain a gross receipts tax permit from the secretary as provided in § 26-52-201 et seq. (c) (1) All tangible personal property purchased by a vending device operator for resale through a vending device shall be purchased exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any local sales and use taxes pursuant to the sale-for-resale exemption provided for in § 26-52-401(12) . (2) The vending device operator shall maintain suitable records reflecting all purchases of tangible personal property during each calendar month for resale through a vending device. (d) (1) (A) (i) A tax of four and one-half percent (41/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (ii) (a) An additional tax of one and one-half percent (11/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (b) The additional tax levied under subdivision (d)(1)(A)(ii) (a) of this section shall be special revenue and credited to the Educational Adequacy Fund. (B) The taxes levied in subdivision (d)(1)(A) of this section shall be in lieu of any state gross receipts tax on the gross receipts or gross proceeds derived from the sale of the tangible personal property by the vending device operator through a vending device. (2) (A) An additional tax of one percent (1%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month for resale through a vending device. (B) This tax shall be in lieu of any local gross receipts taxes imposed by any city or county of this state on the gross receipts or gross proceeds derived from the sale of the property by the vending device operator through a vending device. (e) The taxes levied by subsection (d) of this section shall be reported and paid in the same manner and at the same time as prescribed by law for the reporting and payment of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (f) When calculating the taxes due under this section, a vending device operator shall be allowed to deduct any manufacturer's rebates received which lower the final purchase price paid by the vending device operator for tangible personal property sold through a vending device. (g) Any vending device operator who manufactures the product which is withdrawn from stock for sale through a vending device shall calculate the tax due by multiplying the tax rate set out in subsection (d) of this section by the selling price for which the person would sell the product to another vending device operator for resale through a vending device. Amended by Act 2019, No. 910,§ 4198, eff. 7/1/2019. Acts 1995, No. 934, § 2; 2003 (2nd Ex. Sess.), No. 107, § 8.

(a) Any person who sells tangible personal property through vending devices may elect to register with the Secretary of the Department of Finance and Administration as a vending device operator and pay the state and local sales and use taxes as provided in this section.

(b) Any person who elects to register as a vending device operator shall obtain a gross receipts tax permit from the secretary as provided in § 26-52-201 et seq.

(c) (1) All tangible personal property purchased by a vending device operator for resale through a vending device shall be purchased exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any local sales and use taxes pursuant to the sale-for-resale exemption provided for in § 26-52-401(12) . (2) The vending device operator shall maintain suitable records reflecting all purchases of tangible personal property during each calendar month for resale through a vending device.

(1) All tangible personal property purchased by a vending device operator for resale through a vending device shall be purchased exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any local sales and use taxes pursuant to the sale-for-resale exemption provided for in § 26-52-401(12) .

(2) The vending device operator shall maintain suitable records reflecting all purchases of tangible personal property during each calendar month for resale through a vending device.

(d) (1) (A) (i) A tax of four and one-half percent (41/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (ii) (a) An additional tax of one and one-half percent (11/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (b) The additional tax levied under subdivision (d)(1)(A)(ii) (a) of this section shall be special revenue and credited to the Educational Adequacy Fund. (B) The taxes levied in subdivision (d)(1)(A) of this section shall be in lieu of any state gross receipts tax on the gross receipts or gross proceeds derived from the sale of the tangible personal property by the vending device operator through a vending device. (2) (A) An additional tax of one percent (1%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month for resale through a vending device. (B) This tax shall be in lieu of any local gross receipts taxes imposed by any city or county of this state on the gross receipts or gross proceeds derived from the sale of the property by the vending device operator through a vending device.

(1) (A) (i) A tax of four and one-half percent (41/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (ii) (a) An additional tax of one and one-half percent (11/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (b) The additional tax levied under subdivision (d)(1)(A)(ii) (a) of this section shall be special revenue and credited to the Educational Adequacy Fund. (B) The taxes levied in subdivision (d)(1)(A) of this section shall be in lieu of any state gross receipts tax on the gross receipts or gross proceeds derived from the sale of the tangible personal property by the vending device operator through a vending device.

(A) (i) A tax of four and one-half percent (41/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (ii) (a) An additional tax of one and one-half percent (11/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (b) The additional tax levied under subdivision (d)(1)(A)(ii) (a) of this section shall be special revenue and credited to the Educational Adequacy Fund.

(i) A tax of four and one-half percent (41/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device.

(ii) (a) An additional tax of one and one-half percent (11/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device. (b) The additional tax levied under subdivision (d)(1)(A)(ii) (a) of this section shall be special revenue and credited to the Educational Adequacy Fund.

(a) An additional tax of one and one-half percent (11/2%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month by a vending device operator for resale through a vending device.

(b) The additional tax levied under subdivision (d)(1)(A)(ii) (a) of this section shall be special revenue and credited to the Educational Adequacy Fund.

(B) The taxes levied in subdivision (d)(1)(A) of this section shall be in lieu of any state gross receipts tax on the gross receipts or gross proceeds derived from the sale of the tangible personal property by the vending device operator through a vending device.

(2) (A) An additional tax of one percent (1%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month for resale through a vending device. (B) This tax shall be in lieu of any local gross receipts taxes imposed by any city or county of this state on the gross receipts or gross proceeds derived from the sale of the property by the vending device operator through a vending device.

(A) An additional tax of one percent (1%) is levied on the purchase price of all tangible personal property purchased or withdrawn from inventory during each calendar month for resale through a vending device.

(B) This tax shall be in lieu of any local gross receipts taxes imposed by any city or county of this state on the gross receipts or gross proceeds derived from the sale of the property by the vending device operator through a vending device.

(e) The taxes levied by subsection (d) of this section shall be reported and paid in the same manner and at the same time as prescribed by law for the reporting and payment of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(f) When calculating the taxes due under this section, a vending device operator shall be allowed to deduct any manufacturer's rebates received which lower the final purchase price paid by the vending device operator for tangible personal property sold through a vending device.

(g) Any vending device operator who manufactures the product which is withdrawn from stock for sale through a vending device shall calculate the tax due by multiplying the tax rate set out in subsection (d) of this section by the selling price for which the person would sell the product to another vending device operator for resale through a vending device.

Amended by Act 2019, No. 910,§ 4198, eff. 7/1/2019.

Acts 1995, No. 934, § 2; 2003 (2nd Ex. Sess.), No. 107, § 8.
Ark. Code Ann. § 26-57-1107 — AR Code / Title 26 / Chapter 57 / Subchapter 11 / Section 26-57-1107
Rules
Status: in_force

The Department of Finance and Administration is hereby authorized to promulgate rules as necessary to implement the tax provisions of this subchapter. Amended by Act 2019, No. 315,§ 3038, eff. 7/24/2019. Acts 1997, No. 434, § 13.

The Department of Finance and Administration is hereby authorized to promulgate rules as necessary to implement the tax provisions of this subchapter.

Amended by Act 2019, No. 315,§ 3038, eff. 7/24/2019.

Acts 1997, No. 434, § 13.
Ark. Code Ann. § 26-75-705 — AR Code / Title 26 / Chapter 75 / Subchapter 7 / Section 26-75-705
Use of funds
Status: in_force

All funds derived from the levy of the tax authorized and imposed under the provisions of this subchapter shall be credited to the city advertising and promotion fund and shall be used in accordance with the provisions of §§ 26-75-602 - 26-75-613 , it being the intent of this subchapter that the provisions of §§ 26-75-602 - 26-75-613 shall be applicable to the purposes for which the taxes levied under the provisions of this subchapter may be used. Acts 1985, No. 478, § 5; 1985, No. 696, § 5; A.S.A. 1947, § 19-4626.

All funds derived from the levy of the tax authorized and imposed under the provisions of this subchapter shall be credited to the city advertising and promotion fund and shall be used in accordance with the provisions of §§ 26-75-602 - 26-75-613 , it being the intent of this subchapter that the provisions of §§ 26-75-602 - 26-75-613 shall be applicable to the purposes for which the taxes levied under the provisions of this subchapter may be used.

Acts 1985, No. 478, § 5; 1985, No. 696, § 5; A.S.A. 1947, § 19-4626.
Ark. Code Ann. § 26-37-214 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-214
Limitation on liability
Status: in_force

(a) (1) Except as provided in § 26-37-204(a) and (b) , the Commissioner of State Lands and the county from which tax-delinquent real property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the tax-delinquent real property. (2) Subdivision (a)(1) of this section applies whether or not the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county. (b) The Commissioner of State Lands is immune from liability for damages, costs, fees, and compensation arising from work undertaken by a town or city to correct, remove, or abate a condition concerning tax-delinquent real property certified to the Commissioner of State Lands that violates local codes or ordinances. Amended by Act 2015, No. 1228,§ 1, eff. 7/22/2015. Acts 2003, No. 1215, § 4.

(a) (1) Except as provided in § 26-37-204(a) and (b) , the Commissioner of State Lands and the county from which tax-delinquent real property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the tax-delinquent real property. (2) Subdivision (a)(1) of this section applies whether or not the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.

(1) Except as provided in § 26-37-204(a) and (b) , the Commissioner of State Lands and the county from which tax-delinquent real property is certified shall be immune from liability for damages, costs, fees, or compensation for improvements made to the tax-delinquent real property.

(2) Subdivision (a)(1) of this section applies whether or not the sale is found to be invalid or void as a result of error by the Commissioner of State Lands or the county.

(b) The Commissioner of State Lands is immune from liability for damages, costs, fees, and compensation arising from work undertaken by a town or city to correct, remove, or abate a condition concerning tax-delinquent real property certified to the Commissioner of State Lands that violates local codes or ordinances.

Amended by Act 2015, No. 1228,§ 1, eff. 7/22/2015.

Acts 2003, No. 1215, § 4.
Ark. Code Ann. § 26-19-108 — AR Code / Title 26 / Chapter 19 / Section 26-19-108
Rules
Status: in_force

The Secretary of the Department of Finance and Administration is authorized to adopt rules which he or she deems necessary to implement and enforce the provisions of this chapter. Amended by Act 2019, No. 315,§ 2948, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3671, eff. 7/1/2019. Acts 1993, No. 848, § 9.

The Secretary of the Department of Finance and Administration is authorized to adopt rules which he or she deems necessary to implement and enforce the provisions of this chapter.

Amended by Act 2019, No. 315,§ 2948, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3671, eff. 7/1/2019.

Acts 1993, No. 848, § 9.
Ark. Code Ann. § 26-56-405 — AR Code / Title 26 / Chapter 56 / Subchapter 4 / Section 26-56-405
Payment of tax by Arkansas Department of Transportation
Status: in_force

(a) The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the Arkansas Department of Transportation. (b) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the Secretary of the Department of Finance and Administration an appropriate monthly report stating the gallons used in the Arkansas Department of Transportation's motor vehicles and the tax due and payable. (c) The Arkansas Department of Transportation shall remit the tax due each month to the secretary. Amended by Act 2019, No. 910,§ 4093, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 300, eff. 8/1/2017. Acts 1979, No. 903, § 5; A.S.A. 1947, § 75-1276.

(a) The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in § 26-56-102 owned by the Arkansas Department of Transportation.

(b) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the Secretary of the Department of Finance and Administration an appropriate monthly report stating the gallons used in the Arkansas Department of Transportation's motor vehicles and the tax due and payable.

(c) The Arkansas Department of Transportation shall remit the tax due each month to the secretary.

Amended by Act 2019, No. 910,§ 4093, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 300, eff. 8/1/2017.

Acts 1979, No. 903, § 5; A.S.A. 1947, § 75-1276.
Ark. Code Ann. § 26-78-113 — AR Code / Title 26 / Chapter 78 / Section 26-78-113
Issuance of bonds
Status: in_force

(a) The bonds may be issued in one (1) or more series, and there may be successive bond issues for the purpose of accomplishing the authorized purposes, subject however, to the provisions and restrictions set forth in the authorizing order or ordinance, as the case may be, controlling priority between and among issues and successive issues as to security. (b) The order or ordinance may provide for the execution by the county or municipality of an indenture which, among other matters, defines the rights of the bondholders and provides for the appointment of a trustee for the bondholders. (c) The indenture may control the priority between and among issues and successive issues and may contain any other terms, covenants, and conditions that are deemed desirable including, without limitation, those pertaining to: (1) The custody and application of the proceeds of the bonds; (2) The disposition of pledged revenues; (3) The maintenance of various funds and reserves; (4) The nature and extent of the security; (5) The rights, duties, and obligations of the county or the municipality and the trustee for the holders and registered owners of the bonds; and (6) The rights of the holders and registered owners of the bonds. (d) In the event the county court of the county or the governing body of the municipality, as the case may be, determines that an indenture is not necessary or desirable, then the details set forth in this section which may be included in the indenture in lieu of the indenture may be included in the authorizing order of the county court or the authorizing ordinance of the municipality, as the case may be. (e) It shall not be necessary for any municipality to publish any indenture if the ordinance authorizing the indenture is published as required by law governing the publication of ordinances of a municipality and the ordinance advises that a copy of the indenture is on file in the office of the clerk or recorder of the municipality for inspection by any interested person, and the copy of the indenture is filed with the clerk or recorder of the municipality. Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.

(a) The bonds may be issued in one (1) or more series, and there may be successive bond issues for the purpose of accomplishing the authorized purposes, subject however, to the provisions and restrictions set forth in the authorizing order or ordinance, as the case may be, controlling priority between and among issues and successive issues as to security.

(b) The order or ordinance may provide for the execution by the county or municipality of an indenture which, among other matters, defines the rights of the bondholders and provides for the appointment of a trustee for the bondholders.

(c) The indenture may control the priority between and among issues and successive issues and may contain any other terms, covenants, and conditions that are deemed desirable including, without limitation, those pertaining to: (1) The custody and application of the proceeds of the bonds; (2) The disposition of pledged revenues; (3) The maintenance of various funds and reserves; (4) The nature and extent of the security; (5) The rights, duties, and obligations of the county or the municipality and the trustee for the holders and registered owners of the bonds; and (6) The rights of the holders and registered owners of the bonds.

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

(2) The disposition of pledged revenues;

(3) The maintenance of various funds and reserves;

(4) The nature and extent of the security;

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

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

(d) In the event the county court of the county or the governing body of the municipality, as the case may be, determines that an indenture is not necessary or desirable, then the details set forth in this section which may be included in the indenture in lieu of the indenture may be included in the authorizing order of the county court or the authorizing ordinance of the municipality, as the case may be.

(e) It shall not be necessary for any municipality to publish any indenture if the ordinance authorizing the indenture is published as required by law governing the publication of ordinances of a municipality and the ordinance advises that a copy of the indenture is on file in the office of the clerk or recorder of the municipality for inspection by any interested person, and the copy of the indenture is filed with the clerk or recorder of the municipality.

Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
Ark. Code Ann. § 26-57-416 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-416
Lessor's records - Sales taxes
Status: in_force

(a) In all cases in which a licensee under this subchapter leases amusement devices to others, it shall be the duty of the licensee to keep records of the amount of rent received by the licensee and the amount retained by the lessee and to furnish carbon copies of the records to the lessee. (b) (1) A licensee shall ascertain the amount of sales tax due on the receipts of the amusement device and withhold the amount of the sales tax due from the receipts and remit the sales tax due to the Revenue Division of the Department of Finance and Administration. (2) The amount of sales tax shall not be taken into consideration in determining the rent due the licensee. (c) All records required to be kept by the licensee under the provision of this subchapter shall be made available to the Secretary of the Department of Finance and Administration within a reasonable time after request or the license of the offending licensee may be revoked as provided in this subchapter. Amended by Act 2019, No. 910,§ 4178, eff. 7/1/2019. Acts 1977, No. 553, § 7; A.S.A. 1947, § 84-2639; Acts 2009, No. 655, § 88.

(a) In all cases in which a licensee under this subchapter leases amusement devices to others, it shall be the duty of the licensee to keep records of the amount of rent received by the licensee and the amount retained by the lessee and to furnish carbon copies of the records to the lessee.

(b) (1) A licensee shall ascertain the amount of sales tax due on the receipts of the amusement device and withhold the amount of the sales tax due from the receipts and remit the sales tax due to the Revenue Division of the Department of Finance and Administration. (2) The amount of sales tax shall not be taken into consideration in determining the rent due the licensee.

(1) A licensee shall ascertain the amount of sales tax due on the receipts of the amusement device and withhold the amount of the sales tax due from the receipts and remit the sales tax due to the Revenue Division of the Department of Finance and Administration.

(2) The amount of sales tax shall not be taken into consideration in determining the rent due the licensee.

(c) All records required to be kept by the licensee under the provision of this subchapter shall be made available to the Secretary of the Department of Finance and Administration within a reasonable time after request or the license of the offending licensee may be revoked as provided in this subchapter.

Amended by Act 2019, No. 910,§ 4178, eff. 7/1/2019.

Acts 1977, No. 553, § 7; A.S.A. 1947, § 84-2639; Acts 2009, No. 655, § 88.
Ark. Code Ann. § 26-57-1005 — AR Code / Title 26 / Chapter 57 / Subchapter 10 / Section 26-57-1005
Disposition of revenues
Status: in_force

(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) . Acts 1995, No. 934, § 4; 2011, No. 828, § 9.

(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(b) All revenues derived from § 26-57-1002(d)(2) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that fund shall be distributed to the cities and counties of this state under §§ 26-74-221(a)(2)(C)(ii) , 26-75-223(a)(2)(C)(ii) , and 26-82-113(a)(2)(A)(ii) .

Acts 1995, No. 934, § 4; 2011, No. 828, § 9.
Ark. Code Ann. § 26-57-506 — AR Code / Title 26 / Chapter 57 / Subchapter 5 / Section 26-57-506
Disposition of tax
Status: in_force

The Secretary of the Department of Finance and Administration shall remit the funds so collected to the State Treasury, and the Treasurer of State is directed to credit all the moneys to the Old Age Pension Fund. Amended by Act 2019, No. 910,§ 4185, eff. 7/1/2019. Acts 1939, No. 151, § 5; A.S.A. 1947, § 84-2218.

The Secretary of the Department of Finance and Administration shall remit the funds so collected to the State Treasury, and the Treasurer of State is directed to credit all the moneys to the Old Age Pension Fund.

Amended by Act 2019, No. 910,§ 4185, eff. 7/1/2019.

Acts 1939, No. 151, § 5; A.S.A. 1947, § 84-2218.
Ark. Code Ann. § 26-63-105 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-105
Cost of administration of chapter - Distribution of surplus annually
Status: in_force

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected under this chapter. (b) If any funds appropriated for the administration of this chapter remain in the possession of the Secretary of the Department of Finance and Administration at the end of each fiscal year that have not been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-63-106 . Amended by Act 2019, No. 910,§ 4352, eff. 7/1/2019. Acts 2007, No. 182, § 1.

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected under this chapter.

(b) If any funds appropriated for the administration of this chapter remain in the possession of the Secretary of the Department of Finance and Administration at the end of each fiscal year that have not been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-63-106 .

Amended by Act 2019, No. 910,§ 4352, eff. 7/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-59-114 — AR Code / Title 26 / Chapter 59 / Section 26-59-114
Payment of tax - Discharge of executor
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall issue to the executor upon payment of the tax imposed by this chapter receipts in triplicate any of which shall be sufficient evidence of the payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle the executor's accounts. (b) If the executor files a complete return and makes written application to the secretary for determination of the amount of the tax and discharge from personal liability, the secretary as soon as possible, and in any event within one (1) year after receipt of such application, shall notify the executor of the amount of the tax and, upon payment thereof, the executor shall be discharged from personal liability for any additional tax thereafter found to be due and shall be entitled to receive from the secretary a receipt in writing showing such discharge. (c) The discharge shall not operate to release the gross estate of the lien of any additional tax that may thereafter be found to be due while the title to such gross estate remains in the executor or in the heirs, devisees, or distributees thereof. However, after the discharge is given no part of the gross estate shall be subject to the lien or to any claim or demand for any such tax after the title thereto has passed to a bona fide purchaser for value. Amended by Act 2019, No. 910,§ 4285, eff. 7/1/2019. Acts 1941, No. 136, § 30; A.S.A. 1947, § 63-129.

(a) The Secretary of the Department of Finance and Administration shall issue to the executor upon payment of the tax imposed by this chapter receipts in triplicate any of which shall be sufficient evidence of the payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle the executor's accounts.

(b) If the executor files a complete return and makes written application to the secretary for determination of the amount of the tax and discharge from personal liability, the secretary as soon as possible, and in any event within one (1) year after receipt of such application, shall notify the executor of the amount of the tax and, upon payment thereof, the executor shall be discharged from personal liability for any additional tax thereafter found to be due and shall be entitled to receive from the secretary a receipt in writing showing such discharge.

(c) The discharge shall not operate to release the gross estate of the lien of any additional tax that may thereafter be found to be due while the title to such gross estate remains in the executor or in the heirs, devisees, or distributees thereof. However, after the discharge is given no part of the gross estate shall be subject to the lien or to any claim or demand for any such tax after the title thereto has passed to a bona fide purchaser for value.

Amended by Act 2019, No. 910,§ 4285, eff. 7/1/2019.

Acts 1941, No. 136, § 30; A.S.A. 1947, § 63-129.
Ark. Code Ann. § 26-55-605 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-605
Import/export load permit required - Exception
Status: in_force

(a) No person shall import or export fuels into or out of this state, other than by pipeline or rail, for sale or use within this state without: (1) Being a supplier or distributor, licensed by the Secretary of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq.; and (2) Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load. (b) (1) No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the director. (2) Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors. (c) (1) The director or his or her designee shall issue import/export load permits at no charge and on those forms provided by the director and in the manner provided by him or her. (2) The director shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits. (3) (A) The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter. (B) The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the director. (d) The director shall have the authority to station one (1) or more representatives at each port of entry or pipeline terminal to assist in the enforcement of this subchapter. (e) The import/export load permit shall be on a form issued by the director. Amended by Act 2019, No. 315,§ 3011, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3984, eff. 7/1/2019. Acts 1987, No. 977, §§ 2, 3.

(a) No person shall import or export fuels into or out of this state, other than by pipeline or rail, for sale or use within this state without: (1) Being a supplier or distributor, licensed by the Secretary of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq.; and (2) Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load.

(1) Being a supplier or distributor, licensed by the Secretary of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq.; and

(2) Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load.

(b) (1) No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the director. (2) Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors.

(1) No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the director.

(2) Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors.

(c) (1) The director or his or her designee shall issue import/export load permits at no charge and on those forms provided by the director and in the manner provided by him or her. (2) The director shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits. (3) (A) The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter. (B) The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the director.

(1) The director or his or her designee shall issue import/export load permits at no charge and on those forms provided by the director and in the manner provided by him or her.

(2) The director shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits.

(3) (A) The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter. (B) The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the director.

(A) The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter.

(B) The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the director.

(d) The director shall have the authority to station one (1) or more representatives at each port of entry or pipeline terminal to assist in the enforcement of this subchapter.

(e) The import/export load permit shall be on a form issued by the director.

Amended by Act 2019, No. 315,§ 3011, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3984, eff. 7/1/2019.

Acts 1987, No. 977, §§ 2, 3.
Ark. Code Ann. § 26-26-403 — AR Code / Title 26 / Chapter 26 / Subchapter 4 / Section 26-26-403
Certification of assessed value data
Status: in_force

(a) In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the county equalization board hearings and county court hearings, on the first Monday in November. (b) On or before the second Monday in November of the base year, the county clerk shall report to the governing body of each taxing unit the following completed form, accurately listing the required data on each line: Base Year Certification of Assessment Data on Real Estate COUNTY: _____________________________________ TAXING UNIT: _____________________________________ DATE: _____________________________________ 1. Total Assessment _____________________________________ 2. Total Newly Discovered Property List _____________________________________ 3. Total Taxes Certified for Collection _____________________________________ 4. Millage Levy for Maintenance and Operations _____________________________________ 5. Millage Levy for Bonds or Debt Service _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ County Clerk Certification: _____________________________________ Signature Acts 1981, No. 848, § 2; A.S.A. 1947, § 84-493.1; Acts 2003 (2nd Ex. Sess.), No. 28, § 4; 2003 (2nd Ex. Sess.), No. 105, § 6.

(a) In the base year of an approved countywide reassessment program, the county clerk shall certify the assessed value by taxing unit after the county equalization board hearings and county court hearings, on the first Monday in November.

(b) On or before the second Monday in November of the base year, the county clerk shall report to the governing body of each taxing unit the following completed form, accurately listing the required data on each line: Base Year Certification of Assessment Data on Real Estate COUNTY: _____________________________________ TAXING UNIT: _____________________________________ DATE: _____________________________________ 1. Total Assessment _____________________________________ 2. Total Newly Discovered Property List _____________________________________ 3. Total Taxes Certified for Collection _____________________________________ 4. Millage Levy for Maintenance and Operations _____________________________________ 5. Millage Levy for Bonds or Debt Service _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ County Clerk Certification: _____________________________________ Signature

Base Year Certification of Assessment Data on Real Estate COUNTY: _____________________________________ TAXING UNIT: _____________________________________ DATE: _____________________________________ 1. Total Assessment _____________________________________ 2. Total Newly Discovered Property List _____________________________________ 3. Total Taxes Certified for Collection _____________________________________ 4. Millage Levy for Maintenance and Operations _____________________________________ 5. Millage Levy for Bonds or Debt Service _____________________________________ _____________________________________ _____________________________________ _____________________________________ _____________________________________ County Clerk Certification: _____________________________________ Signature

Base Year Certification of Assessment Data on Real Estate

COUNTY:

_____________________________________

TAXING UNIT:

_____________________________________

DATE:

_____________________________________

1. Total Assessment

_____________________________________

2. Total Newly Discovered Property List

_____________________________________

3. Total Taxes Certified for Collection

_____________________________________

4. Millage Levy for Maintenance and Operations

_____________________________________

5. Millage Levy for Bonds or Debt Service

_____________________________________

County Clerk Certification:

_____________________________________

Signature

Acts 1981, No. 848, § 2; A.S.A. 1947, § 84-493.1; Acts 2003 (2nd Ex. Sess.), No. 28, § 4; 2003 (2nd Ex. Sess.), No. 105, § 6.
Ark. Code Ann. § 26-75-220 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-220
Existing taxing powers not limited
Status: in_force

No provision of this subchapter shall be construed to abolish or limit existing powers of taxation of the city. Acts 1981 (1st Ex. Sess.), No. 25, § 8; A.S.A. 1947, § 19-4530.

No provision of this subchapter shall be construed to abolish or limit existing powers of taxation of the city.

Acts 1981 (1st Ex. Sess.), No. 25, § 8; A.S.A. 1947, § 19-4530.