Ark. Code Ann. § 26-58-113 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-113
Additional tax on stone and crushed stone - Deposit and allocation of funds
Status: in_force

(a) There is levied and there shall be collected from each producer of the following natural resources in this state an additional privilege or license tax to be known as an additional severance tax. (b) The additional severance tax is to be paid to the Secretary of the Department of Finance and Administration. (c) The additional severance tax on stone and crushed stone, including but without limitation thereto, chert, granite, slate, novaculite and limestone, excluding limestone used for agricultural purposes, construction sand, gravel, clay, chalk, shale, and marl, is to be predicated upon the quantity severed at the rate of three cents (3¢) per ton. (d) The tax levied by this section shall be in addition to the severance tax levied by § 26-58-107 . (e) (1) All taxes, penalties, and costs collected by the secretary under the provisions of this section shall be deposited into the State Treasury to the credit of the State Apportionment Fund. (2) The Treasurer of State on or before the fifth of the month next following the month during which such funds shall have been received by him or her shall allocate the same in the manner provided in this subdivision (e)(2): (A) Three percent (3%) of the amount thereof to the General Revenue Fund Account to be used for defraying the necessary expenses of the state government; and (B) Ninety-seven percent (97%) of the amount thereof, as follows: (i) (a) Twenty-five percent (25%) of such amount of the severance taxes, penalties, and costs, except those on timber and timber products, shall be special revenues and shall be allocated to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter, the Treasurer of State shall remit by state warrants to the various county treasurers all such funds received by the Treasurer of State during such quarterly period and transferred to the County Aid Fund in the proportions thereof as between the respective counties that, as certified by the secretary to the Treasurer of State, the total severance tax produced from each such county bears to the total of such taxes produced from all counties. (c) Upon receipt of any such taxes, each county treasurer shall credit fifty percent (50%) of that amount to the county general school fund and fifty percent (50%) of that amount to the county highway fund, for use for the same purposes as other moneys credited to the respective said future funds; and (ii) (a) Seventy-five percent (75%) shall be special revenues and shall be credited to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter these special revenues shall be remitted by the Treasurer of State by state warrant to the various county treasurers on the basis of the formula applied in allocating or distributing county aid highway funds from the County Aid Fund. (c) All such funds so received by each county shall be used exclusively for construction, reconstruction, maintenance, and repair of county roads and bridges in the county. (f) The additional severance taxes levied by this section shall be collected in the manner prescribed by this subchapter. (g) The violation of this section shall subject the violator to the penalties prescribed by this subchapter. Amended by Act 2019, No. 910,§ 4239, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4238, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4237, eff. 7/1/2019. Acts 1983, No. 761, §§ 1, 2; A.S.A. 1947, §§ 84-2102.12, 84-2102.13.

(a) There is levied and there shall be collected from each producer of the following natural resources in this state an additional privilege or license tax to be known as an additional severance tax.

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

(c) The additional severance tax on stone and crushed stone, including but without limitation thereto, chert, granite, slate, novaculite and limestone, excluding limestone used for agricultural purposes, construction sand, gravel, clay, chalk, shale, and marl, is to be predicated upon the quantity severed at the rate of three cents (3¢) per ton.

(d) The tax levied by this section shall be in addition to the severance tax levied by § 26-58-107 .

(e) (1) All taxes, penalties, and costs collected by the secretary under the provisions of this section shall be deposited into the State Treasury to the credit of the State Apportionment Fund. (2) The Treasurer of State on or before the fifth of the month next following the month during which such funds shall have been received by him or her shall allocate the same in the manner provided in this subdivision (e)(2): (A) Three percent (3%) of the amount thereof to the General Revenue Fund Account to be used for defraying the necessary expenses of the state government; and (B) Ninety-seven percent (97%) of the amount thereof, as follows: (i) (a) Twenty-five percent (25%) of such amount of the severance taxes, penalties, and costs, except those on timber and timber products, shall be special revenues and shall be allocated to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter, the Treasurer of State shall remit by state warrants to the various county treasurers all such funds received by the Treasurer of State during such quarterly period and transferred to the County Aid Fund in the proportions thereof as between the respective counties that, as certified by the secretary to the Treasurer of State, the total severance tax produced from each such county bears to the total of such taxes produced from all counties. (c) Upon receipt of any such taxes, each county treasurer shall credit fifty percent (50%) of that amount to the county general school fund and fifty percent (50%) of that amount to the county highway fund, for use for the same purposes as other moneys credited to the respective said future funds; and (ii) (a) Seventy-five percent (75%) shall be special revenues and shall be credited to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter these special revenues shall be remitted by the Treasurer of State by state warrant to the various county treasurers on the basis of the formula applied in allocating or distributing county aid highway funds from the County Aid Fund. (c) All such funds so received by each county shall be used exclusively for construction, reconstruction, maintenance, and repair of county roads and bridges in the county.

(1) All taxes, penalties, and costs collected by the secretary under the provisions of this section shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

(2) The Treasurer of State on or before the fifth of the month next following the month during which such funds shall have been received by him or her shall allocate the same in the manner provided in this subdivision (e)(2): (A) Three percent (3%) of the amount thereof to the General Revenue Fund Account to be used for defraying the necessary expenses of the state government; and (B) Ninety-seven percent (97%) of the amount thereof, as follows: (i) (a) Twenty-five percent (25%) of such amount of the severance taxes, penalties, and costs, except those on timber and timber products, shall be special revenues and shall be allocated to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter, the Treasurer of State shall remit by state warrants to the various county treasurers all such funds received by the Treasurer of State during such quarterly period and transferred to the County Aid Fund in the proportions thereof as between the respective counties that, as certified by the secretary to the Treasurer of State, the total severance tax produced from each such county bears to the total of such taxes produced from all counties. (c) Upon receipt of any such taxes, each county treasurer shall credit fifty percent (50%) of that amount to the county general school fund and fifty percent (50%) of that amount to the county highway fund, for use for the same purposes as other moneys credited to the respective said future funds; and (ii) (a) Seventy-five percent (75%) shall be special revenues and shall be credited to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter these special revenues shall be remitted by the Treasurer of State by state warrant to the various county treasurers on the basis of the formula applied in allocating or distributing county aid highway funds from the County Aid Fund. (c) All such funds so received by each county shall be used exclusively for construction, reconstruction, maintenance, and repair of county roads and bridges in the county.

(A) Three percent (3%) of the amount thereof to the General Revenue Fund Account to be used for defraying the necessary expenses of the state government; and

(B) Ninety-seven percent (97%) of the amount thereof, as follows: (i) (a) Twenty-five percent (25%) of such amount of the severance taxes, penalties, and costs, except those on timber and timber products, shall be special revenues and shall be allocated to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter, the Treasurer of State shall remit by state warrants to the various county treasurers all such funds received by the Treasurer of State during such quarterly period and transferred to the County Aid Fund in the proportions thereof as between the respective counties that, as certified by the secretary to the Treasurer of State, the total severance tax produced from each such county bears to the total of such taxes produced from all counties. (c) Upon receipt of any such taxes, each county treasurer shall credit fifty percent (50%) of that amount to the county general school fund and fifty percent (50%) of that amount to the county highway fund, for use for the same purposes as other moneys credited to the respective said future funds; and (ii) (a) Seventy-five percent (75%) shall be special revenues and shall be credited to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter these special revenues shall be remitted by the Treasurer of State by state warrant to the various county treasurers on the basis of the formula applied in allocating or distributing county aid highway funds from the County Aid Fund. (c) All such funds so received by each county shall be used exclusively for construction, reconstruction, maintenance, and repair of county roads and bridges in the county.

(i) (a) Twenty-five percent (25%) of such amount of the severance taxes, penalties, and costs, except those on timber and timber products, shall be special revenues and shall be allocated to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter, the Treasurer of State shall remit by state warrants to the various county treasurers all such funds received by the Treasurer of State during such quarterly period and transferred to the County Aid Fund in the proportions thereof as between the respective counties that, as certified by the secretary to the Treasurer of State, the total severance tax produced from each such county bears to the total of such taxes produced from all counties. (c) Upon receipt of any such taxes, each county treasurer shall credit fifty percent (50%) of that amount to the county general school fund and fifty percent (50%) of that amount to the county highway fund, for use for the same purposes as other moneys credited to the respective said future funds; and

(a) Twenty-five percent (25%) of such amount of the severance taxes, penalties, and costs, except those on timber and timber products, shall be special revenues and shall be allocated to the County Aid Fund.

(b) On or before the tenth of the month following the end of each calendar quarter, the Treasurer of State shall remit by state warrants to the various county treasurers all such funds received by the Treasurer of State during such quarterly period and transferred to the County Aid Fund in the proportions thereof as between the respective counties that, as certified by the secretary to the Treasurer of State, the total severance tax produced from each such county bears to the total of such taxes produced from all counties.

(c) Upon receipt of any such taxes, each county treasurer shall credit fifty percent (50%) of that amount to the county general school fund and fifty percent (50%) of that amount to the county highway fund, for use for the same purposes as other moneys credited to the respective said future funds; and

(ii) (a) Seventy-five percent (75%) shall be special revenues and shall be credited to the County Aid Fund. (b) On or before the tenth of the month following the end of each calendar quarter these special revenues shall be remitted by the Treasurer of State by state warrant to the various county treasurers on the basis of the formula applied in allocating or distributing county aid highway funds from the County Aid Fund. (c) All such funds so received by each county shall be used exclusively for construction, reconstruction, maintenance, and repair of county roads and bridges in the county.

(a) Seventy-five percent (75%) shall be special revenues and shall be credited to the County Aid Fund.

(b) On or before the tenth of the month following the end of each calendar quarter these special revenues shall be remitted by the Treasurer of State by state warrant to the various county treasurers on the basis of the formula applied in allocating or distributing county aid highway funds from the County Aid Fund.

(c) All such funds so received by each county shall be used exclusively for construction, reconstruction, maintenance, and repair of county roads and bridges in the county.

(f) The additional severance taxes levied by this section shall be collected in the manner prescribed by this subchapter.

(g) The violation of this section shall subject the violator to the penalties prescribed by this subchapter.

Amended by Act 2019, No. 910,§ 4239, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4238, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4237, eff. 7/1/2019.

Acts 1983, No. 761, §§ 1, 2; A.S.A. 1947, §§ 84-2102.12, 84-2102.13.
Ark. Code Ann. § 26-37-201 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-201
Publication of notice - Fee - Definition
Status: in_force

(a) (1) The Commissioner of State Lands shall publish a notice of sale of a parcel upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the parcel is located. (2) (A) The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands. (B) (i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed. (ii) As used in subdivision (a)(2)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands. (b) The notice shall: (1) Contain the amount of taxes, interest, penalties, and other costs due on the parcel; (2) (A) Contain the name of the owner, the legal description, and parcel number of the parcel. (B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed; (3) Contain a list of all interested parties; and (4) Indicate that the parcel will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale. (c) The successful bidder shall pay all taxes, interest, penalties, and other costs. (d) (1) Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the parcel unless an owner or interested party did not receive notice in substantial compliance with § 26-37-301 . (2) Only an owner or interested party that fails to receive notice in substantial compliance with § 26-37-301 may challenge the validity of the publication notice. (e) As used in this subchapter, "owner" and "interested party" mean the same as defined in § 26-37-301 . Amended by Act 2023, No. 172,§ 5, eff. 8/1/2023. Amended by Act 2023, No. 172,§ 4, eff. 8/1/2023. Amended by Act 2023, No. 172,§ 3, eff. 8/1/2023. Amended by Act 2021, No. 584,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 673,§ 3, eff. 7/24/2019. Amended by Act 2013, No. 1231,§ 2, eff. 8/16/2013. Amended by Act 2013, No. 1231,§ 1, eff. 8/16/2013. Acts 1983, No. 626, § 3; A.S.A. 1947, § 84-1128; Acts 1987, No. 814, § 5; 1995, No. 714, § 2; 2005, No. 1231, § 3; 2007, No. 706, § 1; 2011, No. 862, § 1.

(a) (1) The Commissioner of State Lands shall publish a notice of sale of a parcel upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the parcel is located. (2) (A) The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands. (B) (i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed. (ii) As used in subdivision (a)(2)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(1) The Commissioner of State Lands shall publish a notice of sale of a parcel upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the parcel is located.

(2) (A) The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands. (B) (i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed. (ii) As used in subdivision (a)(2)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(A) The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands.

(B) (i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed. (ii) As used in subdivision (a)(2)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(i) However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed.

(ii) As used in subdivision (a)(2)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(b) The notice shall: (1) Contain the amount of taxes, interest, penalties, and other costs due on the parcel; (2) (A) Contain the name of the owner, the legal description, and parcel number of the parcel. (B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed; (3) Contain a list of all interested parties; and (4) Indicate that the parcel will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale.

(1) Contain the amount of taxes, interest, penalties, and other costs due on the parcel;

(2) (A) Contain the name of the owner, the legal description, and parcel number of the parcel. (B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;

(A) Contain the name of the owner, the legal description, and parcel number of the parcel.

(B) A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;

(3) Contain a list of all interested parties; and

(4) Indicate that the parcel will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale.

(c) The successful bidder shall pay all taxes, interest, penalties, and other costs.

(d) (1) Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the parcel unless an owner or interested party did not receive notice in substantial compliance with § 26-37-301 . (2) Only an owner or interested party that fails to receive notice in substantial compliance with § 26-37-301 may challenge the validity of the publication notice.

(1) Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the parcel unless an owner or interested party did not receive notice in substantial compliance with § 26-37-301 .

(2) Only an owner or interested party that fails to receive notice in substantial compliance with § 26-37-301 may challenge the validity of the publication notice.

(e) As used in this subchapter, "owner" and "interested party" mean the same as defined in § 26-37-301 .

Amended by Act 2023, No. 172,§ 5, eff. 8/1/2023.

Amended by Act 2023, No. 172,§ 4, eff. 8/1/2023.

Amended by Act 2023, No. 172,§ 3, eff. 8/1/2023.

Amended by Act 2021, No. 584,§ 2, eff. 7/28/2021.

Amended by Act 2019, No. 673,§ 3, eff. 7/24/2019.

Amended by Act 2013, No. 1231,§ 2, eff. 8/16/2013.

Amended by Act 2013, No. 1231,§ 1, eff. 8/16/2013.

Acts 1983, No. 626, § 3; A.S.A. 1947, § 84-1128; Acts 1987, No. 814, § 5; 1995, No. 714, § 2; 2005, No. 1231, § 3; 2007, No. 706, § 1; 2011, No. 862, § 1.
Ark. Code Ann. § 26-58-108 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-108
Exception to imposition of tax
Status: in_force

The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements. Acts 1947, No. 136, § 2; 1967, No. 379, § 1; 1971, No. 147, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.

The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.

Acts 1947, No. 136, § 2; 1967, No. 379, § 1; 1971, No. 147, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.
Ark. Code Ann. § 26-26-706 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-706
Lists of motor vehicle licenses
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall institute a system in which the county assessor and the county collector shall notify the secretary that a vehicle owner has assessed a vehicle and has paid all personal property taxes that were due by the preceding October 15. Upon receipt of the notification, the secretary shall renew the vehicle license. (b) Notification by the county assessor and the county collector under subsection (a) of this section shall be in the form of an electronic notation placed on or removed from the Department of Finance and Administration's vehicle license record by the county assessor and the county collector denoting that the vehicle has been assessed and that the vehicle owner does not owe delinquent personal property taxes. Amended by Act 2019, No. 910,§ 3684, eff. 7/1/2019. Acts 1969, No. 38, §§ 1, 2; A.S.A. 1947, §§ 84-406, 84-406.1; Acts 1997, No. 974, § 5; 2011, No. 175, § 4.

(a) The Secretary of the Department of Finance and Administration shall institute a system in which the county assessor and the county collector shall notify the secretary that a vehicle owner has assessed a vehicle and has paid all personal property taxes that were due by the preceding October 15. Upon receipt of the notification, the secretary shall renew the vehicle license.

(b) Notification by the county assessor and the county collector under subsection (a) of this section shall be in the form of an electronic notation placed on or removed from the Department of Finance and Administration's vehicle license record by the county assessor and the county collector denoting that the vehicle has been assessed and that the vehicle owner does not owe delinquent personal property taxes.

Amended by Act 2019, No. 910,§ 3684, eff. 7/1/2019.

Acts 1969, No. 38, §§ 1, 2; A.S.A. 1947, §§ 84-406, 84-406.1; Acts 1997, No. 974, § 5; 2011, No. 175, § 4.
Ark. Code Ann. § 26-24-108 — AR Code / Title 26 / Chapter 24 / Section 26-24-108
Extension of time
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to extend to any official, individual, company, association, or corporation additional time, not to exceed sixty (60) days, within which to file any report required by law to be filed with the commission, in which event the attaching or taking effect of any penalty for failure to file the report or pay any tax or fee shall be postponed accordingly when deemed necessary or advisable. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to extend to any official, individual, company, association, or corporation additional time, not to exceed sixty (60) days, within which to file any report required by law to be filed with the commission, in which event the attaching or taking effect of any penalty for failure to file the report or pay any tax or fee shall be postponed accordingly when deemed necessary or advisable.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-82-109 — AR Code / Title 26 / Chapter 82 / Section 26-82-109
Administration of tax
Status: in_force

(a) On and after the effective date of a local sales and use tax imposed under this chapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the local sales and use tax. (b) In addition to the state gross receipts tax and compensating tax, the secretary shall collect the additional tax under this chapter on the receipts from the sale at retail or on the sale price or lease or rental price on the storage, use, distribution, or other consumption of all taxable items and services subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (c) (1) The local sales and use tax imposed under this chapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon the forms and under the administrative rules that are prescribed by the secretary and that are not inconsistent with this chapter. (2) Each vendor who is liable for one (1) or more sales or use taxes levied under this chapter, the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., shall report a combined city and county sales tax and a combined city and county use tax on his or her sales and use tax report. (3) The combined city sales tax or county sales tax is equal to the sum of all sales taxes levied by a city or county under this chapter and the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (4) The combined city or county use tax is equal to the sum of all use taxes levied by a city or county under this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (5) This subsection applies only to a tax collected by the secretary. (d) On and after the effective date of an ordinance to abolish a local sales and use tax in any levying entity, the secretary shall comply with the ordinance under this chapter. Amended by Act 2019, No. 910,§ 4479, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4478, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4477, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4476, eff. 7/1/2019. Amended by Act 2013, No. 1135,§ 18, eff. 8/16/2013. Acts 2011, No. 828, § 1.

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

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

(c) (1) The local sales and use tax imposed under this chapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon the forms and under the administrative rules that are prescribed by the secretary and that are not inconsistent with this chapter. (2) Each vendor who is liable for one (1) or more sales or use taxes levied under this chapter, the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., shall report a combined city and county sales tax and a combined city and county use tax on his or her sales and use tax report. (3) The combined city sales tax or county sales tax is equal to the sum of all sales taxes levied by a city or county under this chapter and the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (4) The combined city or county use tax is equal to the sum of all use taxes levied by a city or county under this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (5) This subsection applies only to a tax collected by the secretary.

(1) The local sales and use tax imposed under this chapter and the tax imposed under the gross receipts tax and compensating tax shall be collected together and reported upon the forms and under the administrative rules that are prescribed by the secretary and that are not inconsistent with this chapter.

(2) Each vendor who is liable for one (1) or more sales or use taxes levied under this chapter, the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., shall report a combined city and county sales tax and a combined city and county use tax on his or her sales and use tax report.

(3) The combined city sales tax or county sales tax is equal to the sum of all sales taxes levied by a city or county under this chapter and the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(4) The combined city or county use tax is equal to the sum of all use taxes levied by a city or county under this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

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

(d) On and after the effective date of an ordinance to abolish a local sales and use tax in any levying entity, the secretary shall comply with the ordinance under this chapter.

Amended by Act 2019, No. 910,§ 4479, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4478, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4477, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4476, eff. 7/1/2019.

Amended by Act 2013, No. 1135,§ 18, eff. 8/16/2013.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-51-450 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-450
Deductions - Small business guaranty fees - Definition
Status: in_force

(a) In computing net income, there shall be allowed as a deduction the amount paid during a taxable year to the United States Small Business Administration as a guaranty fee associated with the acquisition of United States Small Business Administration financing. (b) The deduction shall be taken only by the small business which is the primary obligor in the financing transaction and which paid the fee. (c) "Small business" means any corporation, partnership, sole proprietorship, limited liability corporation, or other business entity qualifying as "small" under the standards contained in 13 C.F.R. Part 121, as in effect on January 1, 2001. (d) The Revenue Division of the Department of Finance and Administration may promulgate rules as necessary to administer this section. Amended by Act 2019, No. 315,§ 2965, eff. 7/24/2019. Acts 2001, No. 1558, § 1.

(a) In computing net income, there shall be allowed as a deduction the amount paid during a taxable year to the United States Small Business Administration as a guaranty fee associated with the acquisition of United States Small Business Administration financing.

(b) The deduction shall be taken only by the small business which is the primary obligor in the financing transaction and which paid the fee.

(c) "Small business" means any corporation, partnership, sole proprietorship, limited liability corporation, or other business entity qualifying as "small" under the standards contained in 13 C.F.R. Part 121, as in effect on January 1, 2001.

(d) The Revenue Division of the Department of Finance and Administration may promulgate rules as necessary to administer this section.

Amended by Act 2019, No. 315,§ 2965, eff. 7/24/2019.

Acts 2001, No. 1558, § 1.
Ark. Code Ann. § 26-51-1104 — AR Code / Title 26 / Chapter 51 / Subchapter 11 / Section 26-51-1104
Documentation required
Status: in_force

(a) To claim the credit granted by § 26-51-1102 , the taxpayer shall provide the following for each piece of machinery and equipment donated, sold below cost, or purchased by a qualified educational institution with a cash donation: (1) An affidavit from the receiving qualified educational institution that: (A) The qualified educational institution has received the machinery and equipment; (B) The machinery and equipment is new machinery and equipment within the meaning of this subchapter; (C) The qualified educational institution received the machinery and equipment as a donation or, if the qualified educational institution purchased the machinery and equipment, a statement of the amount paid for the machinery and equipment; and (D) The machinery and equipment has been donated, purchased by the qualified educational institution with a cash donation provided by a taxpayer, or sold to the qualified educational institution for use in a qualified education program or a qualified research program; and (2) (A) In the case of a donation or sale by a retail or wholesale business, a copy of the invoice from the business' supplier showing the actual cost of the machinery and equipment. (B) In the case of a donation or sale below cost by a manufacturer, a copy of the manufacturer's wholesale price list showing the lowest price of the machinery and equipment for which credit is claimed. (C) In the case of a purchase by a qualified educational institution with a cash donation, itemized receipts documenting the amount of the cash donation and the purchase costs of the new machinery and equipment. (b) To claim the credit granted by § 26-51-1102 , the taxpayer shall show that the Director of the Arkansas Economic Development Commission and the Commissioner of the Division of Higher Education have approved the qualified research expenditure as a part of a qualified research program. (c) Copies of each of the above documents shall be filed by the taxpayer with the Arkansas Economic Development Commission and with his or her return as an attachment to the form prescribed by the Secretary of the Department of Finance and Administration. Amended by Act 2023, No. 786,§ 57, eff. 4/12/2023. Amended by Act 2019, No. 203,§ 5, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3775, eff. 7/1/2019. Amended by Act 2015EX1, No. 8,§ 120, eff. 7/1/2015. Amended by Act 2015EX1, No. 7,§ 120, eff. 7/1/2015. Acts 1985, No. 469, § 5; 1985, No. 759, § 5; A.S.A. 1947, § 84-2021.35.

(a) To claim the credit granted by § 26-51-1102 , the taxpayer shall provide the following for each piece of machinery and equipment donated, sold below cost, or purchased by a qualified educational institution with a cash donation: (1) An affidavit from the receiving qualified educational institution that: (A) The qualified educational institution has received the machinery and equipment; (B) The machinery and equipment is new machinery and equipment within the meaning of this subchapter; (C) The qualified educational institution received the machinery and equipment as a donation or, if the qualified educational institution purchased the machinery and equipment, a statement of the amount paid for the machinery and equipment; and (D) The machinery and equipment has been donated, purchased by the qualified educational institution with a cash donation provided by a taxpayer, or sold to the qualified educational institution for use in a qualified education program or a qualified research program; and (2) (A) In the case of a donation or sale by a retail or wholesale business, a copy of the invoice from the business' supplier showing the actual cost of the machinery and equipment. (B) In the case of a donation or sale below cost by a manufacturer, a copy of the manufacturer's wholesale price list showing the lowest price of the machinery and equipment for which credit is claimed. (C) In the case of a purchase by a qualified educational institution with a cash donation, itemized receipts documenting the amount of the cash donation and the purchase costs of the new machinery and equipment.

(1) An affidavit from the receiving qualified educational institution that: (A) The qualified educational institution has received the machinery and equipment; (B) The machinery and equipment is new machinery and equipment within the meaning of this subchapter; (C) The qualified educational institution received the machinery and equipment as a donation or, if the qualified educational institution purchased the machinery and equipment, a statement of the amount paid for the machinery and equipment; and (D) The machinery and equipment has been donated, purchased by the qualified educational institution with a cash donation provided by a taxpayer, or sold to the qualified educational institution for use in a qualified education program or a qualified research program; and

(A) The qualified educational institution has received the machinery and equipment;

(B) The machinery and equipment is new machinery and equipment within the meaning of this subchapter;

(C) The qualified educational institution received the machinery and equipment as a donation or, if the qualified educational institution purchased the machinery and equipment, a statement of the amount paid for the machinery and equipment; and

(D) The machinery and equipment has been donated, purchased by the qualified educational institution with a cash donation provided by a taxpayer, or sold to the qualified educational institution for use in a qualified education program or a qualified research program; and

(2) (A) In the case of a donation or sale by a retail or wholesale business, a copy of the invoice from the business' supplier showing the actual cost of the machinery and equipment. (B) In the case of a donation or sale below cost by a manufacturer, a copy of the manufacturer's wholesale price list showing the lowest price of the machinery and equipment for which credit is claimed. (C) In the case of a purchase by a qualified educational institution with a cash donation, itemized receipts documenting the amount of the cash donation and the purchase costs of the new machinery and equipment.

(A) In the case of a donation or sale by a retail or wholesale business, a copy of the invoice from the business' supplier showing the actual cost of the machinery and equipment.

(B) In the case of a donation or sale below cost by a manufacturer, a copy of the manufacturer's wholesale price list showing the lowest price of the machinery and equipment for which credit is claimed.

(C) In the case of a purchase by a qualified educational institution with a cash donation, itemized receipts documenting the amount of the cash donation and the purchase costs of the new machinery and equipment.

(b) To claim the credit granted by § 26-51-1102 , the taxpayer shall show that the Director of the Arkansas Economic Development Commission and the Commissioner of the Division of Higher Education have approved the qualified research expenditure as a part of a qualified research program.

(c) Copies of each of the above documents shall be filed by the taxpayer with the Arkansas Economic Development Commission and with his or her return as an attachment to the form prescribed by the Secretary of the Department of Finance and Administration.

Amended by Act 2023, No. 786,§ 57, eff. 4/12/2023.

Amended by Act 2019, No. 203,§ 5, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3775, eff. 7/1/2019.

Amended by Act 2015EX1, No. 8,§ 120, eff. 7/1/2015.

Amended by Act 2015EX1, No. 7,§ 120, eff. 7/1/2015.

Acts 1985, No. 469, § 5; 1985, No. 759, § 5; A.S.A. 1947, § 84-2021.35.
Ark. Code Ann. § 26-57-1504 — AR Code / Title 26 / Chapter 57 / Subchapter 15 / Section 26-57-1504
Levy of tax
Status: in_force

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019.

Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Ark. Code Ann. § 26-53-117 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-117
Exemption for motor fuels used in municipal buses - Penalties for abuse of exemption
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of motor fuel to the owner or operator of a motor bus operated on designated streets according to regular schedule under municipal franchise which is used for municipal transportation purposes shall be exempt from the tax levied in this subchapter. (b) However, it shall be unlawful for the owner or operator of a motor bus operating under municipal franchise as provided in this section to use any or permit the use of any motor fuel upon which the compensating tax has not been paid in any motor vehicle other than a motor bus operated on designated streets according to regular schedules under municipal franchise. (c) (1) Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000). (2) In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of compensating tax due the State of Arkansas on any motor fuel upon which the compensating taxes have not been paid and which was used in violation of the provisions of this section. Acts 1971, No. 600, § 3; A.S.A. 1947, § 75-1148.9; Acts 2005, No. 1994, § 174.

(a) The gross receipts or gross proceeds derived from the sale of motor fuel to the owner or operator of a motor bus operated on designated streets according to regular schedule under municipal franchise which is used for municipal transportation purposes shall be exempt from the tax levied in this subchapter.

(b) However, it shall be unlawful for the owner or operator of a motor bus operating under municipal franchise as provided in this section to use any or permit the use of any motor fuel upon which the compensating tax has not been paid in any motor vehicle other than a motor bus operated on designated streets according to regular schedules under municipal franchise.

(c) (1) Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000). (2) In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of compensating tax due the State of Arkansas on any motor fuel upon which the compensating taxes have not been paid and which was used in violation of the provisions of this section.

(1) Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000).

(2) In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of compensating tax due the State of Arkansas on any motor fuel upon which the compensating taxes have not been paid and which was used in violation of the provisions of this section.

Acts 1971, No. 600, § 3; A.S.A. 1947, § 75-1148.9; Acts 2005, No. 1994, § 174.
Ark. Code Ann. § 26-52-416 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-416
Electricity sold to low-income households - Definitions
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of the first five hundred kilowatt hours (500 kWh) of electricity per month and the total franchise taxes billed to each residential customer whose household income is no more than twelve thousand dollars ($12,000) per year are exempt from the Arkansas gross receipts tax levied by this chapter and all other state excise taxes that would otherwise be levied on the gross receipts or gross proceeds derived from the sale and the total franchise taxes. (b) As used in this section: (1) "Household income" means the combined income received by members of a household during a calendar year; and (2) (A) "Income" means gross income as defined in the Income Tax Act of 1929, § 26-51-101 et seq., less deductions allowed under § 26-51-423 . (B) "Income" includes: (i) Alimony; (ii) Support money; (iii) Cash public assistance and relief; (iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions; (v) All dividends and interest from whatever source derived not included in gross income; (vi) Workers' compensation benefits; and (vii) The gross amount of "loss of time insurance". (C) "Income" does not include: (i) Gifts from nongovernmental sources; (ii) Surplus food; (iii) In-kind relief supplied by a governmental agency; or (iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, pension benefits, disability benefits, railroad retirement benefits, or Social Security benefits. (c) The exemption in this section applies to sales by all electric utilities operating in this state, whether investor-owned utilities, electric cooperative corporations created or existing under the Electric Cooperative Corporation Act, § 23-18-301 et seq., or municipally owned electric utilities. (d) On forms provided by the Secretary of the Department of Finance and Administration, a residential customer qualifying for the exemption in this section shall notify the electric utility providing service to the residential customer of the residential customer's intention to claim the exemption in this section. (e) (1) After a residential customer has qualified for the exemption in this section, an additional application is not required. (2) When a residential customer who has qualified for the exemption in this section has household income exceeding the twelve-thousand-dollar limit, the residential customer is disqualified from the exemption in this section and shall notify the electric utility on forms provided by the secretary. The notice form shall be mailed to the electric utility on or before March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000). (f) (1) If a residential customer does not notify the electric utility as provided in subsection (e) of this section and continues to receive the exemption in this section after his or her household income exceeds twelve thousand dollars ($12,000), the residential customer is liable for the amount of the tax exemption received after March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000). (2) The electric utility shall bill a residential customer for the amount of tax due as a result of the residential customer's disqualification under this section and remit the tax to the secretary. Amended by Act 2019, No. 910,§ 3852, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3851, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3850, eff. 7/1/2019. Acts 1983 (1st Ex. Sess.), No. 120, §§ 1, 2; A.S.A. 1947, §§ 84-1904.12, 84-1904.13; Acts 1991, No. 304, §§ 1, 2; 2009, No. 655, § 19.

(a) The gross receipts or gross proceeds derived from the sale of the first five hundred kilowatt hours (500 kWh) of electricity per month and the total franchise taxes billed to each residential customer whose household income is no more than twelve thousand dollars ($12,000) per year are exempt from the Arkansas gross receipts tax levied by this chapter and all other state excise taxes that would otherwise be levied on the gross receipts or gross proceeds derived from the sale and the total franchise taxes.

(b) As used in this section: (1) "Household income" means the combined income received by members of a household during a calendar year; and (2) (A) "Income" means gross income as defined in the Income Tax Act of 1929, § 26-51-101 et seq., less deductions allowed under § 26-51-423 . (B) "Income" includes: (i) Alimony; (ii) Support money; (iii) Cash public assistance and relief; (iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions; (v) All dividends and interest from whatever source derived not included in gross income; (vi) Workers' compensation benefits; and (vii) The gross amount of "loss of time insurance". (C) "Income" does not include: (i) Gifts from nongovernmental sources; (ii) Surplus food; (iii) In-kind relief supplied by a governmental agency; or (iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, pension benefits, disability benefits, railroad retirement benefits, or Social Security benefits.

(1) "Household income" means the combined income received by members of a household during a calendar year; and

(2) (A) "Income" means gross income as defined in the Income Tax Act of 1929, § 26-51-101 et seq., less deductions allowed under § 26-51-423 . (B) "Income" includes: (i) Alimony; (ii) Support money; (iii) Cash public assistance and relief; (iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions; (v) All dividends and interest from whatever source derived not included in gross income; (vi) Workers' compensation benefits; and (vii) The gross amount of "loss of time insurance". (C) "Income" does not include: (i) Gifts from nongovernmental sources; (ii) Surplus food; (iii) In-kind relief supplied by a governmental agency; or (iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, pension benefits, disability benefits, railroad retirement benefits, or Social Security benefits.

(A) "Income" means gross income as defined in the Income Tax Act of 1929, § 26-51-101 et seq., less deductions allowed under § 26-51-423 .

(B) "Income" includes: (i) Alimony; (ii) Support money; (iii) Cash public assistance and relief; (iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions; (v) All dividends and interest from whatever source derived not included in gross income; (vi) Workers' compensation benefits; and (vii) The gross amount of "loss of time insurance".

(i) Alimony;

(ii) Support money;

(iii) Cash public assistance and relief;

(iv) The gross amount of any pension or annuity, including all monetary retirement benefits from whatever source derived, including without limitation railroad retirement benefits, all payments received under the Social Security Act, 42 U.S.C. § 301 et seq., and veterans' disability pensions;

(v) All dividends and interest from whatever source derived not included in gross income;

(vi) Workers' compensation benefits; and

(vii) The gross amount of "loss of time insurance".

(C) "Income" does not include: (i) Gifts from nongovernmental sources; (ii) Surplus food; (iii) In-kind relief supplied by a governmental agency; or (iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, pension benefits, disability benefits, railroad retirement benefits, or Social Security benefits.

(i) Gifts from nongovernmental sources;

(ii) Surplus food;

(iii) In-kind relief supplied by a governmental agency; or

(iv) For a World War I veteran of the United States Armed Forces or the widow of a World War I veteran of the United States Armed Forces, federal or state retirement benefits, pension benefits, disability benefits, railroad retirement benefits, or Social Security benefits.

(c) The exemption in this section applies to sales by all electric utilities operating in this state, whether investor-owned utilities, electric cooperative corporations created or existing under the Electric Cooperative Corporation Act, § 23-18-301 et seq., or municipally owned electric utilities.

(d) On forms provided by the Secretary of the Department of Finance and Administration, a residential customer qualifying for the exemption in this section shall notify the electric utility providing service to the residential customer of the residential customer's intention to claim the exemption in this section.

(e) (1) After a residential customer has qualified for the exemption in this section, an additional application is not required. (2) When a residential customer who has qualified for the exemption in this section has household income exceeding the twelve-thousand-dollar limit, the residential customer is disqualified from the exemption in this section and shall notify the electric utility on forms provided by the secretary. The notice form shall be mailed to the electric utility on or before March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000).

(1) After a residential customer has qualified for the exemption in this section, an additional application is not required.

(2) When a residential customer who has qualified for the exemption in this section has household income exceeding the twelve-thousand-dollar limit, the residential customer is disqualified from the exemption in this section and shall notify the electric utility on forms provided by the secretary. The notice form shall be mailed to the electric utility on or before March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000).

(f) (1) If a residential customer does not notify the electric utility as provided in subsection (e) of this section and continues to receive the exemption in this section after his or her household income exceeds twelve thousand dollars ($12,000), the residential customer is liable for the amount of the tax exemption received after March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000). (2) The electric utility shall bill a residential customer for the amount of tax due as a result of the residential customer's disqualification under this section and remit the tax to the secretary.

(1) If a residential customer does not notify the electric utility as provided in subsection (e) of this section and continues to receive the exemption in this section after his or her household income exceeds twelve thousand dollars ($12,000), the residential customer is liable for the amount of the tax exemption received after March 1 of the year following the year the household income exceeds twelve thousand dollars ($12,000).

(2) The electric utility shall bill a residential customer for the amount of tax due as a result of the residential customer's disqualification under this section and remit the tax to the secretary.

Amended by Act 2019, No. 910,§ 3852, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3851, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3850, eff. 7/1/2019.

Acts 1983 (1st Ex. Sess.), No. 120, §§ 1, 2; A.S.A. 1947, §§ 84-1904.12, 84-1904.13; Acts 1991, No. 304, §§ 1, 2; 2009, No. 655, § 19.
Ark. Code Ann. § 26-51-1211 — AR Code / Title 26 / Chapter 51 / Subchapter 12 / Section 26-51-1211
Definitions
Status: in_force

As used in this section and §§ 26-51-1212 - 26-51-1214 : (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; (2) "Production and processing equipment" includes machinery and equipment essential for the receiving, storing, processing, and testing of raw materials and the production, storage, testing, and shipping of finished products, including facilities for the production of steam, electricity, chemicals, and such other materials that are essential to the manufacturing process, but which are consumed in the manufacturing process and do not become essential components of the finished product; and (3) A taxpayer is a "qualified manufacturer of steel" if: (A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and (B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either: (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or (ii) In the preheating of steel for processing through a rolling mill. Acts 1991, No. 136, § 1; 1991, No. 137, § 1.

As used in this section and §§ 26-51-1212 - 26-51-1214 :

(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;

(2) "Production and processing equipment" includes machinery and equipment essential for the receiving, storing, processing, and testing of raw materials and the production, storage, testing, and shipping of finished products, including facilities for the production of steam, electricity, chemicals, and such other materials that are essential to the manufacturing process, but which are consumed in the manufacturing process and do not become essential components of the finished product; and

(3) A taxpayer is a "qualified manufacturer of steel" if: (A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and (B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either: (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or (ii) In the preheating of steel for processing through a rolling mill.

(A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and

(B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either: (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or (ii) In the preheating of steel for processing through a rolling mill.

(i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or

(ii) In the preheating of steel for processing through a rolling mill.

Acts 1991, No. 136, § 1; 1991, No. 137, § 1.
Ark. Code Ann. § 26-75-405 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-405
Items subject to tax
Status: in_force

(a) When any city or town levies a sales and use tax pursuant to the authority granted in this subchapter, the tax shall be levied upon the same sales and the same items and services as are subject to taxation under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) The local sales and use tax authorized by this subchapter will apply in the same manner as set out in § 26-75-216 as § 26-75-216 modifies the levy and collection of the tax. Acts 1985, No. 488, § 3; A.S.A. 1947, § 19-3649; Acts 2003, No. 1273, § 68.

(a) When any city or town levies a sales and use tax pursuant to the authority granted in this subchapter, the tax shall be levied upon the same sales and the same items and services as are subject to taxation under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) The local sales and use tax authorized by this subchapter will apply in the same manner as set out in § 26-75-216 as § 26-75-216 modifies the levy and collection of the tax.

Acts 1985, No. 488, § 3; A.S.A. 1947, § 19-3649; Acts 2003, No. 1273, § 68.
Ark. Code Ann. § 26-51-1302 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1302
Definitions
Status: in_force

As used in this subchapter: (1) "Gaming winnings" means winnings from electronic games of skill based on the amount paid with respect to the wager without reduction for the amount of the wager; and (2) "Racing winnings" means winnings from live dog racing or horse racing based on the amount paid with respect to the wager less the amount of the wager. Acts 1987, No. 899, § 2; 2007, No. 732, § 1.

As used in this subchapter:

(1) "Gaming winnings" means winnings from electronic games of skill based on the amount paid with respect to the wager without reduction for the amount of the wager; and

(2) "Racing winnings" means winnings from live dog racing or horse racing based on the amount paid with respect to the wager less the amount of the wager.

Acts 1987, No. 899, § 2; 2007, No. 732, § 1.
Ark. Code Ann. § 26-26-1307 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1307
Notice of reappraisal
Status: in_force

(a) (1) Prior to any countywide reappraisal of property for ad valorem tax purposes, the county assessor or the county assessor's employees or agents shall notify the property owners of the county assessor's intent to reappraise at least forty-five (45) calendar days prior to the reappraisal. (2) Prior to any reappraisal of an individual's property for ad valorem tax purposes other than a countywide reappraisal under subdivision (a)(1) of this section, the county assessor or the county assessor's employees or agents shall give the property owner reasonable notice of the county assessor's intent to reappraise the property owner's property. (3) The notice required by this section may be accomplished by publication in newspapers, by radio, by television, by direct mail, or by any other reasonable means. (b) (1) If a reappraisal under subsection (a) of this section results in an increase in the assessed value of the property, the county assessor shall note in writing on the assessment records the: (A) Justification for the increase; (B) Date the property was inspected; and (C) Details of the inspection. (2) The records of the appraisal shall be public records subject to inspection under the Freedom of Information Act of 1967, § 25-19-101 et seq. (c) Any property owner whose property is reappraised under this section may appeal to the county equalization board, and the county equalization board is required to grant an adequate hearing on the appeal. Acts 1999, No. 416, § 1.

(a) (1) Prior to any countywide reappraisal of property for ad valorem tax purposes, the county assessor or the county assessor's employees or agents shall notify the property owners of the county assessor's intent to reappraise at least forty-five (45) calendar days prior to the reappraisal. (2) Prior to any reappraisal of an individual's property for ad valorem tax purposes other than a countywide reappraisal under subdivision (a)(1) of this section, the county assessor or the county assessor's employees or agents shall give the property owner reasonable notice of the county assessor's intent to reappraise the property owner's property. (3) The notice required by this section may be accomplished by publication in newspapers, by radio, by television, by direct mail, or by any other reasonable means.

(1) Prior to any countywide reappraisal of property for ad valorem tax purposes, the county assessor or the county assessor's employees or agents shall notify the property owners of the county assessor's intent to reappraise at least forty-five (45) calendar days prior to the reappraisal.

(2) Prior to any reappraisal of an individual's property for ad valorem tax purposes other than a countywide reappraisal under subdivision (a)(1) of this section, the county assessor or the county assessor's employees or agents shall give the property owner reasonable notice of the county assessor's intent to reappraise the property owner's property.

(3) The notice required by this section may be accomplished by publication in newspapers, by radio, by television, by direct mail, or by any other reasonable means.

(b) (1) If a reappraisal under subsection (a) of this section results in an increase in the assessed value of the property, the county assessor shall note in writing on the assessment records the: (A) Justification for the increase; (B) Date the property was inspected; and (C) Details of the inspection. (2) The records of the appraisal shall be public records subject to inspection under the Freedom of Information Act of 1967, § 25-19-101 et seq.

(1) If a reappraisal under subsection (a) of this section results in an increase in the assessed value of the property, the county assessor shall note in writing on the assessment records the: (A) Justification for the increase; (B) Date the property was inspected; and (C) Details of the inspection.

(A) Justification for the increase;

(B) Date the property was inspected; and

(C) Details of the inspection.

(2) The records of the appraisal shall be public records subject to inspection under the Freedom of Information Act of 1967, § 25-19-101 et seq.

(c) Any property owner whose property is reappraised under this section may appeal to the county equalization board, and the county equalization board is required to grant an adequate hearing on the appeal.

Acts 1999, No. 416, § 1.
Ark. Code Ann. § 26-17-501 — AR Code / Title 26 / Chapter 17 / Subchapter 5 / Section 26-17-501
Penalty
Status: in_force

(a) If the Secretary of the Department of Finance and Administration, or any of his or her deputies or assistants shall collect or receive any tax, revenue, or funds by virtue of his or her official duties or position and shall neglect or fail to turn them over to the Treasurer of State within ten (10) days after the tax, revenue, or funds shall have come into his or her hands or possession, the offender shall be deemed guilty of a felony and be punished by confinement in the state penitentiary for a period of not less than one (1) year and not more than five (5) years. (b) The secretary shall be liable upon his or her official bond for all funds not turned into the Treasurer of State within ten (10) days after they may come into the hands of the secretary or any of his or her deputies or assistants. Amended by Act 2019, No. 910,§ 3602, eff. 7/1/2019. Acts 1925, No. 88, § 16; 1927, No. 115, § 15; Pope's Dig., §§ 7629, 13343; A.S.A. 1947, § 84-1715.

(a) If the Secretary of the Department of Finance and Administration, or any of his or her deputies or assistants shall collect or receive any tax, revenue, or funds by virtue of his or her official duties or position and shall neglect or fail to turn them over to the Treasurer of State within ten (10) days after the tax, revenue, or funds shall have come into his or her hands or possession, the offender shall be deemed guilty of a felony and be punished by confinement in the state penitentiary for a period of not less than one (1) year and not more than five (5) years.

(b) The secretary shall be liable upon his or her official bond for all funds not turned into the Treasurer of State within ten (10) days after they may come into the hands of the secretary or any of his or her deputies or assistants.

Amended by Act 2019, No. 910,§ 3602, eff. 7/1/2019.

Acts 1925, No. 88, § 16; 1927, No. 115, § 15; Pope's Dig., §§ 7629, 13343; A.S.A. 1947, § 84-1715.
Ark. Code Ann. § 26-51-2004 — AR Code / Title 26 / Chapter 51 / Subchapter 20 / Section 26-51-2004
Credit granted
Status: in_force

There is granted a credit against the state income tax liability of an eligible business of seven percent (7%) of the amount of the total project cost of any project, subject to the limit set out in § 26-51-2005 . Acts 2001, No. 1661, § 4.

There is granted a credit against the state income tax liability of an eligible business of seven percent (7%) of the amount of the total project cost of any project, subject to the limit set out in § 26-51-2005 .

Acts 2001, No. 1661, § 4.
Ark. Code Ann. § 26-51-1301 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1301
Title
Status: in_force

This subchapter may be cited as the "Winnings Withholding Act of 1987". Acts 1987, No. 899, § 1.

This subchapter may be cited as the "Winnings Withholding Act of 1987".

Acts 1987, No. 899, § 1.
Ark. Code Ann. § 26-18-210 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-210
Prosecutions - Where permitted
Status: in_force

Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County. Acts 1991, No. 3, § 10.

Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.

Acts 1991, No. 3, § 10.
Ark. Code Ann. § 26-24-115 — AR Code / Title 26 / Chapter 24 / Section 26-24-115
Investigation by agents
Status: in_force

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to conduct any number of investigations, contemporaneously, through different agents, and may delegate to any agent the taking of all testimony bearing upon any investigation or hearing. (b) The decision of the commission shall be based upon its examination of all testimony and records. (c) The recommendations made by an agent shall be advisory only and shall not preclude the taking of further testimony nor further investigation, if the commission so orders. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to conduct any number of investigations, contemporaneously, through different agents, and may delegate to any agent the taking of all testimony bearing upon any investigation or hearing.

(b) The decision of the commission shall be based upon its examination of all testimony and records.

(c) The recommendations made by an agent shall be advisory only and shall not preclude the taking of further testimony nor further investigation, if the commission so orders.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-82-112 — AR Code / Title 26 / Chapter 82 / Section 26-82-112
Enforcement and penalties
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing a local sales and use tax imposed under this chapter shall be the same as for the state gross receipts tax and compensating tax unless otherwise provided in this chapter. (b) (1) When property is seized by the secretary under any statute authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any local sales and use tax imposed under this chapter, the secretary shall sell sufficient property to pay the delinquent local sales and use taxes and penalties due to any levying entity under this chapter in addition to the amount required to pay any taxes due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds of a sale under subdivision (b)(1) of this section shall be applied first to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the levying entity. Amended by Act 2019, No. 910,§ 4482, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4481, eff. 7/1/2019. Amended by Act 2013, No. 1135,§ 19, eff. 8/16/2013. Acts 2011, No. 828, § 1.

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing a local sales and use tax imposed under this chapter shall be the same as for the state gross receipts tax and compensating tax unless otherwise provided in this chapter.

(b) (1) When property is seized by the secretary under any statute authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any local sales and use tax imposed under this chapter, the secretary shall sell sufficient property to pay the delinquent local sales and use taxes and penalties due to any levying entity under this chapter in addition to the amount required to pay any taxes due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds of a sale under subdivision (b)(1) of this section shall be applied first to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the levying entity.

(1) When property is seized by the secretary under any statute authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any local sales and use tax imposed under this chapter, the secretary shall sell sufficient property to pay the delinquent local sales and use taxes and penalties due to any levying entity under this chapter in addition to the amount required to pay any taxes due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(2) The proceeds of a sale under subdivision (b)(1) of this section shall be applied first to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the levying entity.

Amended by Act 2019, No. 910,§ 4482, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4481, eff. 7/1/2019.

Amended by Act 2013, No. 1135,§ 19, eff. 8/16/2013.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-56-306 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-306
Users' permits - Window decals
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall promulgate special serially numbered window decals to be issued for motor vehicles for which liquefied gas special fuels user's permits are issued, except motor vehicles of licensed liquefied gas special fuels suppliers, which distinctive window decals shall evidence not only the registration of the motor vehicle but shall evidence the fact that the special permit fee charged under § 26-56-304 has been paid. (b) Each motor vehicle bearing the special and distinctive window decals shall entitle the owner or user of the motor vehicle to purchase liquefied gas special fuels from licensed liquefied gas special fuels suppliers only without the necessity of paying the gallonage tax levied thereon under § 26-56-301 , it being the intent of that section that the payment of the special fee levied by § 26-56-304 shall be in lieu of and in full satisfaction of the liquefied gas special fuels gallonage taxes that would have otherwise been due on liquefied gas special fuels used in the motor vehicle during the period for which the license and permit is issued. (c) When a motor vehicle bearing a special and distinctive liquefied gas special fuels window decal is transferred, the liquefied gas special fuels window decal shall remain with the motor vehicle, and, when the registration of the motor vehicle is transferred to the new owner, the new owner shall be entitled to purchase liquefied gas special fuels for the motor vehicle without payment of the gallonage tax thereon the same as the former owner. Amended by Act 2019, No. 910,§ 4082, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 3; 1967, No. 316, § 1; 1981, No. 789, § 1; A.S.A. 1947, § 75-1256.

(a) The Secretary of the Department of Finance and Administration shall promulgate special serially numbered window decals to be issued for motor vehicles for which liquefied gas special fuels user's permits are issued, except motor vehicles of licensed liquefied gas special fuels suppliers, which distinctive window decals shall evidence not only the registration of the motor vehicle but shall evidence the fact that the special permit fee charged under § 26-56-304 has been paid.

(b) Each motor vehicle bearing the special and distinctive window decals shall entitle the owner or user of the motor vehicle to purchase liquefied gas special fuels from licensed liquefied gas special fuels suppliers only without the necessity of paying the gallonage tax levied thereon under § 26-56-301 , it being the intent of that section that the payment of the special fee levied by § 26-56-304 shall be in lieu of and in full satisfaction of the liquefied gas special fuels gallonage taxes that would have otherwise been due on liquefied gas special fuels used in the motor vehicle during the period for which the license and permit is issued.

(c) When a motor vehicle bearing a special and distinctive liquefied gas special fuels window decal is transferred, the liquefied gas special fuels window decal shall remain with the motor vehicle, and, when the registration of the motor vehicle is transferred to the new owner, the new owner shall be entitled to purchase liquefied gas special fuels for the motor vehicle without payment of the gallonage tax thereon the same as the former owner.

Amended by Act 2019, No. 910,§ 4082, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 3; 1967, No. 316, § 1; 1981, No. 789, § 1; A.S.A. 1947, § 75-1256.
Ark. Code Ann. § 26-26-1103 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1103
Reports of total assessments
Status: in_force

(a) The county assessor shall, on or before August 1 of each year, deliver to the clerk of the county equalization board his or her completed assessment tax record, showing the total assessment of the county as made by the county assessor. He or she shall also furnish such other information as the county equalization board may request of the county assessor. (b) The county assessor shall, on or before the third Monday in August of each year, report to the Arkansas Public Service Commission, by total of items and value, the total assessment of the county as made by the county assessor and the commission and in the manner as directed by the commission, as to kind, character, number, and value of all tangible property assessed for taxation in the county and such other information as the commission may demand of the county assessor. Acts 1919, No. 147, § 14; C. & M. Dig., § 9920; Acts 1929, No. 172, § 19; Pope's Dig., § 13687; Acts 1959, No. 246, § 4; A.S.A. 1947, §§ 84-463, 84-463.1.

(a) The county assessor shall, on or before August 1 of each year, deliver to the clerk of the county equalization board his or her completed assessment tax record, showing the total assessment of the county as made by the county assessor. He or she shall also furnish such other information as the county equalization board may request of the county assessor.

(b) The county assessor shall, on or before the third Monday in August of each year, report to the Arkansas Public Service Commission, by total of items and value, the total assessment of the county as made by the county assessor and the commission and in the manner as directed by the commission, as to kind, character, number, and value of all tangible property assessed for taxation in the county and such other information as the commission may demand of the county assessor.

Acts 1919, No. 147, § 14; C. & M. Dig., § 9920; Acts 1929, No. 172, § 19; Pope's Dig., § 13687; Acts 1959, No. 246, § 4; A.S.A. 1947, §§ 84-463, 84-463.1.
Ark. Code Ann. § 26-55-222 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-222
Bonds - Requirement - Amounts - Waiver
Status: in_force

(a) (1) Every distributor shall file with the Secretary of the Department of Finance and Administration a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average motor fuel tax due, based upon the gallonage of motor fuel to be sold or distributed as shown by the application for a permit if the applicant has not heretofore been engaged in the business of a distributor as herein defined, or as shown by sales for the previous year if the applicant theretofore has been engaged in the business in this state. (2) However, no bond shall be filed for less than one thousand dollars ($1,000). (3) If the secretary deems it necessary to protect the state in the collection of gasoline taxes, the secretary may require any distributor to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average motor fuel tax due. (b) (1) Provided further, the secretary or the secretary's authorized agent is authorized to waive the posting of bond by any licensed motor fuel distributor that is organized and operating under the laws of Arkansas and that is wholly owned by residents of this state and who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting motor fuel taxes during the three-year period immediately preceding application by the distributor for waiver of bond. (2) If any motor fuel distributor whose bond has been waived by the secretary or the secretary's agent as authorized in this subsection subsequently becomes delinquent in remitting motor fuel taxes to the secretary, the secretary or the secretary's agent may require that the distributor post a bond in the amount required in this section, and the distributor shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter. Amended by Act 2019, No. 910,§ 3949, eff. 7/1/2019. Acts 1941, No. 383, § 9; 1957, No. 393, § 1; 1965 (1st Ex. Sess.), No. 43, § 1; 1967, No. 311, § 1; 1971, No. 295, § 1; 1979, No. 644, § 1; 1981, No. 276, § 1; A.S.A. 1947, § 75-1111; Acts 1989, No. 168, § 1.

(a) (1) Every distributor shall file with the Secretary of the Department of Finance and Administration a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average motor fuel tax due, based upon the gallonage of motor fuel to be sold or distributed as shown by the application for a permit if the applicant has not heretofore been engaged in the business of a distributor as herein defined, or as shown by sales for the previous year if the applicant theretofore has been engaged in the business in this state. (2) However, no bond shall be filed for less than one thousand dollars ($1,000). (3) If the secretary deems it necessary to protect the state in the collection of gasoline taxes, the secretary may require any distributor to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average motor fuel tax due.

(1) Every distributor shall file with the Secretary of the Department of Finance and Administration a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average motor fuel tax due, based upon the gallonage of motor fuel to be sold or distributed as shown by the application for a permit if the applicant has not heretofore been engaged in the business of a distributor as herein defined, or as shown by sales for the previous year if the applicant theretofore has been engaged in the business in this state.

(2) However, no bond shall be filed for less than one thousand dollars ($1,000).

(3) If the secretary deems it necessary to protect the state in the collection of gasoline taxes, the secretary may require any distributor to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average motor fuel tax due.

(b) (1) Provided further, the secretary or the secretary's authorized agent is authorized to waive the posting of bond by any licensed motor fuel distributor that is organized and operating under the laws of Arkansas and that is wholly owned by residents of this state and who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting motor fuel taxes during the three-year period immediately preceding application by the distributor for waiver of bond. (2) If any motor fuel distributor whose bond has been waived by the secretary or the secretary's agent as authorized in this subsection subsequently becomes delinquent in remitting motor fuel taxes to the secretary, the secretary or the secretary's agent may require that the distributor post a bond in the amount required in this section, and the distributor shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(1) Provided further, the secretary or the secretary's authorized agent is authorized to waive the posting of bond by any licensed motor fuel distributor that is organized and operating under the laws of Arkansas and that is wholly owned by residents of this state and who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting motor fuel taxes during the three-year period immediately preceding application by the distributor for waiver of bond.

(2) If any motor fuel distributor whose bond has been waived by the secretary or the secretary's agent as authorized in this subsection subsequently becomes delinquent in remitting motor fuel taxes to the secretary, the secretary or the secretary's agent may require that the distributor post a bond in the amount required in this section, and the distributor shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

Amended by Act 2019, No. 910,§ 3949, eff. 7/1/2019.

Acts 1941, No. 383, § 9; 1957, No. 393, § 1; 1965 (1st Ex. Sess.), No. 43, § 1; 1967, No. 311, § 1; 1971, No. 295, § 1; 1979, No. 644, § 1; 1981, No. 276, § 1; A.S.A. 1947, § 75-1111; Acts 1989, No. 168, § 1.
Ark. Code Ann. § 26-51-2306 — AR Code / Title 26 / Chapter 51 / Subchapter 23 / Section 26-51-2306
Duties of claim centers and payees
Status: in_force

(a) (1) The Office of the Arkansas Lottery is liable for amounts required to be deducted and withheld by a claim center under this subchapter regardless of whether the amounts were in fact deducted or withheld. (2) Any sum withheld in accordance with this subchapter is deemed to be held in trust for the State of Arkansas and shall be recorded by the claim center in a ledger account so as to clearly indicate the amount of income tax withheld and that the amount is the property of the State of Arkansas. (b) Each person that is subject to this subchapter and who is to receive a payment of lottery winnings or is entitled to any portion of the payment of lottery winnings shall furnish the claim center making the payment a statement, made under penalty of perjury, containing his or her: (1) Name; (2) Address; and (3) Social Security number or taxpayer identification number. Amended by Act 2015, No. 218,§ 32, eff. 2/26/2015. Acts 2010, No. 265, § 37; 2010, No. 294, § 37.

(a) (1) The Office of the Arkansas Lottery is liable for amounts required to be deducted and withheld by a claim center under this subchapter regardless of whether the amounts were in fact deducted or withheld. (2) Any sum withheld in accordance with this subchapter is deemed to be held in trust for the State of Arkansas and shall be recorded by the claim center in a ledger account so as to clearly indicate the amount of income tax withheld and that the amount is the property of the State of Arkansas.

(1) The Office of the Arkansas Lottery is liable for amounts required to be deducted and withheld by a claim center under this subchapter regardless of whether the amounts were in fact deducted or withheld.

(2) Any sum withheld in accordance with this subchapter is deemed to be held in trust for the State of Arkansas and shall be recorded by the claim center in a ledger account so as to clearly indicate the amount of income tax withheld and that the amount is the property of the State of Arkansas.

(b) Each person that is subject to this subchapter and who is to receive a payment of lottery winnings or is entitled to any portion of the payment of lottery winnings shall furnish the claim center making the payment a statement, made under penalty of perjury, containing his or her: (1) Name; (2) Address; and (3) Social Security number or taxpayer identification number.

(1) Name;

(2) Address; and

(3) Social Security number or taxpayer identification number.

Amended by Act 2015, No. 218,§ 32, eff. 2/26/2015.

Acts 2010, No. 265, § 37; 2010, No. 294, § 37.
Ark. Code Ann. § 26-55-241 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-241
Unpaid tax - Lien on property - Enforcement
Status: in_force

(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to or thereafter acquired by the person whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors from the date the taxes are due and payable as provided in this subchapter. (b) (1) The lien may be enforced by the Secretary of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in § 26-18-701 or by any other legal means. (2) The action of the secretary in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies. Amended by Act 2019, No. 910,§ 3972, eff. 7/1/2019. Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120; Acts 2011, No. 788, § 7.

(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to or thereafter acquired by the person whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors from the date the taxes are due and payable as provided in this subchapter.

(b) (1) The lien may be enforced by the Secretary of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in § 26-18-701 or by any other legal means. (2) The action of the secretary in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies.

(1) The lien may be enforced by the Secretary of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in § 26-18-701 or by any other legal means.

(2) The action of the secretary in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies.

Amended by Act 2019, No. 910,§ 3972, eff. 7/1/2019.

Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120; Acts 2011, No. 788, § 7.
Ark. Code Ann. § 26-55-226 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-226
Bonds - Release or discharge of surety
Status: in_force

(a) (1) Any surety on any bond furnished by a distributor as provided in §§ 26-55-222 - 26-55-225 shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which the surety shall have lodged with the Secretary of the Department of Finance and Administration a written request to be released and discharged. (2) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period. (b) (1) The secretary shall promptly on receipt of notice of the request notify the distributor who furnished the bond, and unless the distributor on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form provided in § 26-55-222 , the secretary shall immediately cancel the license of the distributor. (2) If the new bond is furnished by the distributor as provided above, the secretary shall cancel and surrender the bond of the distributor for which the new bond shall be substituted. Amended by Act 2019, No. 910,§ 3953, eff. 7/1/2019. Acts 1941, No. 383, § 9; A.S.A. 1947, § 75-1111.

(a) (1) Any surety on any bond furnished by a distributor as provided in §§ 26-55-222 - 26-55-225 shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which the surety shall have lodged with the Secretary of the Department of Finance and Administration a written request to be released and discharged. (2) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period.

(1) Any surety on any bond furnished by a distributor as provided in §§ 26-55-222 - 26-55-225 shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which the surety shall have lodged with the Secretary of the Department of Finance and Administration a written request to be released and discharged.

(2) However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period.

(b) (1) The secretary shall promptly on receipt of notice of the request notify the distributor who furnished the bond, and unless the distributor on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form provided in § 26-55-222 , the secretary shall immediately cancel the license of the distributor. (2) If the new bond is furnished by the distributor as provided above, the secretary shall cancel and surrender the bond of the distributor for which the new bond shall be substituted.

(1) The secretary shall promptly on receipt of notice of the request notify the distributor who furnished the bond, and unless the distributor on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form provided in § 26-55-222 , the secretary shall immediately cancel the license of the distributor.

(2) If the new bond is furnished by the distributor as provided above, the secretary shall cancel and surrender the bond of the distributor for which the new bond shall be substituted.

Amended by Act 2019, No. 910,§ 3953, eff. 7/1/2019.

Acts 1941, No. 383, § 9; A.S.A. 1947, § 75-1111.
Ark. Code Ann. § 26-74-614 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-614
Limit on combined total sales and use tax levy
Status: in_force

Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%). Acts 2001, No. 1796, § 1.

Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%).

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-51-407 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-407
Financial institutions
Status: in_force

(a) A financial institution having its principal office in this state shall be taxed as a business corporation organized and existing under the laws of this state. (b) (1) A financial institution having its principal office outside this state but doing business in this state shall be taxed as a foreign business corporation doing business in this state. (2) However, this subsection is not intended to recognize the right of a foreign financial institution to conduct any business activities in this state except to the extent and under the conditions permitted by Acts 1953, No. 559, §§ 1-8 [unconstitutional] and any other applicable laws of this state. Acts 1973, No. 182, § 3; A.S.A. 1947, § 84-2086; Acts 1995, No. 495, § 3

(a) A financial institution having its principal office in this state shall be taxed as a business corporation organized and existing under the laws of this state.

(b) (1) A financial institution having its principal office outside this state but doing business in this state shall be taxed as a foreign business corporation doing business in this state. (2) However, this subsection is not intended to recognize the right of a foreign financial institution to conduct any business activities in this state except to the extent and under the conditions permitted by Acts 1953, No. 559, §§ 1-8 [unconstitutional] and any other applicable laws of this state.

(1) A financial institution having its principal office outside this state but doing business in this state shall be taxed as a foreign business corporation doing business in this state.

(2) However, this subsection is not intended to recognize the right of a foreign financial institution to conduct any business activities in this state except to the extent and under the conditions permitted by Acts 1953, No. 559, §§ 1-8 [unconstitutional] and any other applicable laws of this state.

Acts 1973, No. 182, § 3; A.S.A. 1947, § 84-2086; Acts 1995, No. 495, § 3
Ark. Code Ann. § 26-75-403 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-403
Tax authorized
Status: in_force

(a) (1) The governing body of any city of the first class, city of the second class, or incorporated town in the state by ordinance may levy a temporary local sales and use tax of either one percent (1%) or one-half of one percent (1/2%) for the purpose of providing funds for the acquisition, construction, or improvement of parks and recreation facilities within the city or town. (2) Such a tax may be levied for any period not to exceed two (2) years. (b) The ordinance levying the tax shall state the period for which the tax shall be levied and collected and shall contain a description of parks and recreation facilities to be acquired, constructed, or improved with the revenues from the tax. (c) Any tax levied pursuant to the authority granted in this section shall be effective only after approval of the tax by the qualified electors of such city or town in the manner provided in this subchapter. Acts 1985, No. 488, § 1; A.S.A. 1947, § 19-3647.

(a) (1) The governing body of any city of the first class, city of the second class, or incorporated town in the state by ordinance may levy a temporary local sales and use tax of either one percent (1%) or one-half of one percent (1/2%) for the purpose of providing funds for the acquisition, construction, or improvement of parks and recreation facilities within the city or town. (2) Such a tax may be levied for any period not to exceed two (2) years.

(1) The governing body of any city of the first class, city of the second class, or incorporated town in the state by ordinance may levy a temporary local sales and use tax of either one percent (1%) or one-half of one percent (1/2%) for the purpose of providing funds for the acquisition, construction, or improvement of parks and recreation facilities within the city or town.

(2) Such a tax may be levied for any period not to exceed two (2) years.

(b) The ordinance levying the tax shall state the period for which the tax shall be levied and collected and shall contain a description of parks and recreation facilities to be acquired, constructed, or improved with the revenues from the tax.

(c) Any tax levied pursuant to the authority granted in this section shall be effective only after approval of the tax by the qualified electors of such city or town in the manner provided in this subchapter.

Acts 1985, No. 488, § 1; A.S.A. 1947, § 19-3647.
Ark. Code Ann. § 26-26-703 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-703
Exempt lands to be abstracted
Status: in_force

Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner. Acts 1883, No. 114, § 85, p. 199; C. & M. Dig., § 9883; Pope's Dig., § 13650; A.S.A. 1947, § 84-403.

Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner.

Acts 1883, No. 114, § 85, p. 199; C. & M. Dig., § 9883; Pope's Dig., § 13650; A.S.A. 1947, § 84-403.
Ark. Code Ann. § 26-73-110 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-110
Special local sales and use tax - Levying ordinance
Status: in_force

(a) Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local sales or use tax for the use of such county or city or town in an amount not to exceed one-fourth of one percent (.25%), except that no city or town shall levy the tax herein authorized unless and until the quorum court of the county wherein said city or town is situated fails to pass an ordinance levying said tax on a county-wide basis or the county levying ordinance is defeated by the voters in a county-wide election. (b) The ordinance levying a tax herein authorized shall identify and set forth the purpose for which the levy is made. Acts 1991, No. 200, §§ 1, 2.

(a) Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local sales or use tax for the use of such county or city or town in an amount not to exceed one-fourth of one percent (.25%), except that no city or town shall levy the tax herein authorized unless and until the quorum court of the county wherein said city or town is situated fails to pass an ordinance levying said tax on a county-wide basis or the county levying ordinance is defeated by the voters in a county-wide election.

(b) The ordinance levying a tax herein authorized shall identify and set forth the purpose for which the levy is made.

Acts 1991, No. 200, §§ 1, 2.
Ark. Code Ann. § 26-18-1001 — AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1001
Business closure authority - Notice
Status: in_force

(a) In addition to all other remedies provided by law for the collection of unpaid taxes, the Secretary of the Department of Finance and Administration may close the business of a noncompliant taxpayer as defined by § 26-18-104 , subject to the administrative and judicial appeal procedures in this subchapter, if the noncompliant taxpayer for three (3) times within any consecutive twenty-four-month period fails to either: (1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or (2) Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees. (b) (1) The secretary shall give notice to the noncompliant taxpayer that the third delinquency in reporting or remitting tax in any consecutive twenty-four-month period will result in the closure of the business. (2) The notice must be in writing and delivered to the noncompliant taxpayer by the United States Postal Service or by hand delivery. (c) (1) If the noncompliant taxpayer has a third delinquency in reporting or remitting tax in any consecutive twenty-four-month period after the issuance of the notice provided in subsection (b) of this section, the secretary shall notify the noncompliant taxpayer by certified mail or by hand delivery that the business will be closed within five (5) business days from the date of the notice unless the noncompliant taxpayer makes arrangements with the secretary to satisfy the tax delinquency. (2) When the fifth day falls on a Saturday, Sunday, or legal holiday, the performance of the act is considered timely if it is performed on the next succeeding business day that is not a Saturday, Sunday, or legal holiday. (d) A noncompliant taxpayer may avoid closure of the business by: (1) Filing all delinquent reports and by remitting the delinquent tax including any interest and penalty; or (2) Entering into a payment agreement approved by the secretary to satisfy the tax delinquency. (e) After written notice delivered to a lottery retailer by the United States Postal Service or by hand delivery, the secretary may pursue a remedy under this subchapter against a lottery retailer as a noncompliant taxpayer upon receiving a referral from the Office of the Arkansas Lottery under § 23-115-605 . Amended by Act 2019, No. 910,§ 3645, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3644, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3643, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3642, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3641, eff. 7/1/2019. Amended by Act 2015, No. 218,§ 30, eff. 2/26/2015. Acts 2003 (2nd Ex. Sess.), No. 46, § 2; 2009, No. 360, § 3; 2009, No. 605, § 24; 2009, No. 606, § 24.

(a) In addition to all other remedies provided by law for the collection of unpaid taxes, the Secretary of the Department of Finance and Administration may close the business of a noncompliant taxpayer as defined by § 26-18-104 , subject to the administrative and judicial appeal procedures in this subchapter, if the noncompliant taxpayer for three (3) times within any consecutive twenty-four-month period fails to either: (1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or (2) Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees.

(1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or

(A) Gross receipts or compensating use tax; or

(B) State income tax withholding for employees; or

(2) Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees.

(A) Gross receipts or compensating use tax; or

(B) State income tax withholding for employees.

(b) (1) The secretary shall give notice to the noncompliant taxpayer that the third delinquency in reporting or remitting tax in any consecutive twenty-four-month period will result in the closure of the business. (2) The notice must be in writing and delivered to the noncompliant taxpayer by the United States Postal Service or by hand delivery.

(1) The secretary shall give notice to the noncompliant taxpayer that the third delinquency in reporting or remitting tax in any consecutive twenty-four-month period will result in the closure of the business.

(2) The notice must be in writing and delivered to the noncompliant taxpayer by the United States Postal Service or by hand delivery.

(c) (1) If the noncompliant taxpayer has a third delinquency in reporting or remitting tax in any consecutive twenty-four-month period after the issuance of the notice provided in subsection (b) of this section, the secretary shall notify the noncompliant taxpayer by certified mail or by hand delivery that the business will be closed within five (5) business days from the date of the notice unless the noncompliant taxpayer makes arrangements with the secretary to satisfy the tax delinquency. (2) When the fifth day falls on a Saturday, Sunday, or legal holiday, the performance of the act is considered timely if it is performed on the next succeeding business day that is not a Saturday, Sunday, or legal holiday.

(1) If the noncompliant taxpayer has a third delinquency in reporting or remitting tax in any consecutive twenty-four-month period after the issuance of the notice provided in subsection (b) of this section, the secretary shall notify the noncompliant taxpayer by certified mail or by hand delivery that the business will be closed within five (5) business days from the date of the notice unless the noncompliant taxpayer makes arrangements with the secretary to satisfy the tax delinquency.

(2) When the fifth day falls on a Saturday, Sunday, or legal holiday, the performance of the act is considered timely if it is performed on the next succeeding business day that is not a Saturday, Sunday, or legal holiday.

(d) A noncompliant taxpayer may avoid closure of the business by: (1) Filing all delinquent reports and by remitting the delinquent tax including any interest and penalty; or (2) Entering into a payment agreement approved by the secretary to satisfy the tax delinquency.

(1) Filing all delinquent reports and by remitting the delinquent tax including any interest and penalty; or

(2) Entering into a payment agreement approved by the secretary to satisfy the tax delinquency.

(e) After written notice delivered to a lottery retailer by the United States Postal Service or by hand delivery, the secretary may pursue a remedy under this subchapter against a lottery retailer as a noncompliant taxpayer upon receiving a referral from the Office of the Arkansas Lottery under § 23-115-605 .

Amended by Act 2019, No. 910,§ 3645, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3644, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3643, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3642, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3641, eff. 7/1/2019.

Amended by Act 2015, No. 218,§ 30, eff. 2/26/2015.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2; 2009, No. 360, § 3; 2009, No. 605, § 24; 2009, No. 606, § 24.
Ark. Code Ann. § 26-18-808 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-808
Civil damages for failure to release lien
Status: in_force

(a) In General. If any employee of the Secretary of the Department of Finance and Administration knowingly, or by reason of negligence, fails to release a lien under § 26-18-706 or § 26-18-811 on property of the taxpayer, such taxpayer may bring a civil action for damages against the secretary in court. (b) Damages. In any action brought under subsection (a) of this section, upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of the following: (1) Actual, direct, economic damages sustained by the plaintiff which, but for the action of the defendant, would not have been sustained; plus (2) The costs of the action. (c) Limitations. (1) Requirement that Administrative Remedies Be Exhausted. A judgment for damages shall not be awarded under subsection (b) of this section, unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff within the Revenue Division of the Department of Finance and Administration. (2) Mitigation of Damages. The amount of damages awarded under subdivision (b)(1) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff. (3) Period for Bringing Action. Notwithstanding any other provision of the law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within two (2) years after the date the right of action accrues. (d) Notice of Failure to Release Lien. The secretary shall by rule prescribe reasonable procedures for a taxpayer to notify the secretary of the failure to release a lien on property of the taxpayer. Amended by Act 2019, No. 315,§ 2945, eff. 7/24/2019. Acts 1989, No. 590, § 1.

(a) In General. If any employee of the Secretary of the Department of Finance and Administration knowingly, or by reason of negligence, fails to release a lien under § 26-18-706 or § 26-18-811 on property of the taxpayer, such taxpayer may bring a civil action for damages against the secretary in court.

(b) Damages. In any action brought under subsection (a) of this section, upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of the following: (1) Actual, direct, economic damages sustained by the plaintiff which, but for the action of the defendant, would not have been sustained; plus (2) The costs of the action.

(1) Actual, direct, economic damages sustained by the plaintiff which, but for the action of the defendant, would not have been sustained; plus

(2) The costs of the action.

(c) Limitations. (1) Requirement that Administrative Remedies Be Exhausted. A judgment for damages shall not be awarded under subsection (b) of this section, unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff within the Revenue Division of the Department of Finance and Administration. (2) Mitigation of Damages. The amount of damages awarded under subdivision (b)(1) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff. (3) Period for Bringing Action. Notwithstanding any other provision of the law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within two (2) years after the date the right of action accrues.

(1) Requirement that Administrative Remedies Be Exhausted. A judgment for damages shall not be awarded under subsection (b) of this section, unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff within the Revenue Division of the Department of Finance and Administration.

(2) Mitigation of Damages. The amount of damages awarded under subdivision (b)(1) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff.

(3) Period for Bringing Action. Notwithstanding any other provision of the law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within two (2) years after the date the right of action accrues.

(d) Notice of Failure to Release Lien. The secretary shall by rule prescribe reasonable procedures for a taxpayer to notify the secretary of the failure to release a lien on property of the taxpayer.

Amended by Act 2019, No. 315,§ 2945, eff. 7/24/2019.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-18-804 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-804
Abatement of penalty or addition to tax due to erroneous written advice by secretary - Limitations
Status: in_force

(a) In General. The Secretary of the Department of Finance and Administration shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an agent of the secretary acting in such agent's official capacity. (b) Limitations. The provisions of subsection (a) of this section shall apply only if: (1) The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and (2) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information. Acts 1989, No. 590, § 1.

(a) In General. The Secretary of the Department of Finance and Administration shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an agent of the secretary acting in such agent's official capacity.

(b) Limitations. The provisions of subsection (a) of this section shall apply only if: (1) The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and (2) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.

(1) The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and

(2) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-57-806 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-806
Additional tax of twenty-eight dollars on cigarettes
Status: in_force

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 , 26-57-802 , 26-57-803 , 26-57-804 , and 26-57-1101 , there is levied an additional tax of twenty-eight dollars ($28.00) per one thousand (1,000) cigarettes sold in the state. (b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section. (c) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (d) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month in accordance with the Revenue Stabilization Law, § 19-5-201 et seq. (e) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes. Amended by Act 2019, No. 580,§ 16, eff. 9/1/2019. Amended by Act 2019, No. 910,§ 4191, eff. 7/1/2019. Acts 2009, No. 180, § 4; 2009, No. 940, § 4.

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 , 26-57-802 , 26-57-803 , 26-57-804 , and 26-57-1101 , there is levied an additional tax of twenty-eight dollars ($28.00) per one thousand (1,000) cigarettes sold in the state.

(b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.

(c) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(d) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections for that month in accordance with the Revenue Stabilization Law, § 19-5-201 et seq.

(e) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.

Amended by Act 2019, No. 580,§ 16, eff. 9/1/2019.

Amended by Act 2019, No. 910,§ 4191, eff. 7/1/2019.

Acts 2009, No. 180, § 4; 2009, No. 940, § 4.
Ark. Code Ann. § 26-51-2601 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2601
Title
Status: in_force

This subchapter shall be known and may be cited as the "Arkansas Major Historic Rehabilitation Income Tax Credit Act". Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

This subchapter shall be known and may be cited as the "Arkansas Major Historic Rehabilitation Income Tax Credit Act".

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-55-206 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-206
Purpose of tax - Allocation
Status: in_force

(a) The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways, and retiring highway indebtedness of this state. (b) (1) The funds collected by this subchapter shall be allocated and distributed only in the manner now established by existing laws relating to motor fuel taxes. (2) One cent (1¢) of the tax levied on each gallon of motor fuel under this subchapter shall be remitted to the Treasurer of State separate and apart from other motor fuel and distillate special fuel taxes, and the gross amount thereof, without making any deduction therefrom for credit to the Constitutional Officers Fund and the State Central Services Fund, shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq. Acts 1941, No. 383, § 3; 1979, No. 437, § 3; A.S.A. 1947, §§ 75-1105, 75-1241.1.

(a) The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways, and retiring highway indebtedness of this state.

(b) (1) The funds collected by this subchapter shall be allocated and distributed only in the manner now established by existing laws relating to motor fuel taxes. (2) One cent (1¢) of the tax levied on each gallon of motor fuel under this subchapter shall be remitted to the Treasurer of State separate and apart from other motor fuel and distillate special fuel taxes, and the gross amount thereof, without making any deduction therefrom for credit to the Constitutional Officers Fund and the State Central Services Fund, shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

(1) The funds collected by this subchapter shall be allocated and distributed only in the manner now established by existing laws relating to motor fuel taxes.

(2) One cent (1¢) of the tax levied on each gallon of motor fuel under this subchapter shall be remitted to the Treasurer of State separate and apart from other motor fuel and distillate special fuel taxes, and the gross amount thereof, without making any deduction therefrom for credit to the Constitutional Officers Fund and the State Central Services Fund, shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

Acts 1941, No. 383, § 3; 1979, No. 437, § 3; A.S.A. 1947, §§ 75-1105, 75-1241.1.
Ark. Code Ann. § 26-56-801 — AR Code / Title 26 / Chapter 56 / Subchapter 8 / Section 26-56-801
Definition
Status: in_force

As used in this subchapter, "distillate special fuel" means distillate special fuel as defined in § 26-56-102 , except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes. Acts 2011, No. 773, § 2.

As used in this subchapter, "distillate special fuel" means distillate special fuel as defined in § 26-56-102 , except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes.

Acts 2011, No. 773, § 2.
Ark. Code Ann. § 26-56-212 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-212
Bonded and unbonded interstate users - Penalty for insufficient purchase
Status: in_force

Any distillate special fuel user who is a bonded or unbonded interstate distillate fuel user operating Class B vehicles as described in § 26-56-214 , who upon arriving at a point of exit from this state shall have failed to purchase sufficient gallons of distillate special fuel in this state and pay the tax thereon as required by law, as determined in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state: (1) The unbonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon on each gallon of distillate special fuel which he or she failed to buy in this state, in addition to paying the tax on the distillate special fuel at the point of exit from this state upon which the tax has not been paid; and (2) Any bonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon of the total number of gallons of distillate special fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the distillate special fuel upon which tax has not been paid. Acts 1977, No. 354, § 2; A.S.A. 1947, § 75-1187.1.

Any distillate special fuel user who is a bonded or unbonded interstate distillate fuel user operating Class B vehicles as described in § 26-56-214 , who upon arriving at a point of exit from this state shall have failed to purchase sufficient gallons of distillate special fuel in this state and pay the tax thereon as required by law, as determined in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state:

(1) The unbonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon on each gallon of distillate special fuel which he or she failed to buy in this state, in addition to paying the tax on the distillate special fuel at the point of exit from this state upon which the tax has not been paid; and

(2) Any bonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon of the total number of gallons of distillate special fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the distillate special fuel upon which tax has not been paid.

Acts 1977, No. 354, § 2; A.S.A. 1947, § 75-1187.1.
Ark. Code Ann. § 26-51-909 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-909
Annual withholding statement
Status: in_force

(a) Every employer shall file an annual statement of withholding for each employee. (b) (1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration. (2) (A) The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year. (B) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer. (3) (A) The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year. (B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment. (c) The statement shall show: (1) The name and withholding account number of the employer; (2) The name of the employee and his or her Social Security account number; (3) The total compensation paid the employee; (4) The total amount withheld by the employer pursuant to this subchapter for the year or part of a calendar year when the employee worked for less than a full calendar year; and (5) Such other information as the secretary shall require by rule. (d) An annual withholding statement shall not be required for wages less than six hundred dollars ($600) for services rendered as agricultural labor. Amended by Act 2023, No. 644,§ 1, eff. 1/1/2024. Amended by Act 2019, No. 315,§ 2976, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3759, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3758, eff. 7/1/2019. Amended by Act 2017, No. 433,§ 1, eff. 8/1/2017. Acts 1965, No. 132, § 7; 1967, No. 636, § 2; A.S.A. 1947, § 84-2077; Acts 1993, No. 785, § 15; 2005, No. 1309, § 2.

(a) Every employer shall file an annual statement of withholding for each employee.

(b) (1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration. (2) (A) The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year. (B) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer. (3) (A) The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year. (B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment.

(1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration.

(2) (A) The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year. (B) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement: (C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer.

(A) The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year.

(B) An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement:

(C) The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer.

(3) (A) The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year. (B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment.

(A) The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year.

(B) However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment.

(c) The statement shall show: (1) The name and withholding account number of the employer; (2) The name of the employee and his or her Social Security account number; (3) The total compensation paid the employee; (4) The total amount withheld by the employer pursuant to this subchapter for the year or part of a calendar year when the employee worked for less than a full calendar year; and (5) Such other information as the secretary shall require by rule.

(1) The name and withholding account number of the employer;

(2) The name of the employee and his or her Social Security account number;

(3) The total compensation paid the employee;

(4) The total amount withheld by the employer pursuant to this subchapter for the year or part of a calendar year when the employee worked for less than a full calendar year; and

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

(d) An annual withholding statement shall not be required for wages less than six hundred dollars ($600) for services rendered as agricultural labor.

Amended by Act 2023, No. 644,§ 1, eff. 1/1/2024.

Amended by Act 2019, No. 315,§ 2976, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3759, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3758, eff. 7/1/2019.

Amended by Act 2017, No. 433,§ 1, eff. 8/1/2017.

Acts 1965, No. 132, § 7; 1967, No. 636, § 2; A.S.A. 1947, § 84-2077; Acts 1993, No. 785, § 15; 2005, No. 1309, § 2.
Ark. Code Ann. § 26-55-709 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-709
Interstate carrier certificates or permits
Status: in_force

When the Arkansas Department of Transportation receives an application for an interstate carrier certificate or permit, with the appropriate fees for the certificate or permit, and also receives an application for a fuel user permit from that same applicant, the Arkansas Department of Transportation shall deliver the application for a fuel user permit to the Motor Fuel Tax Section of the Department of Finance and Administration for issuance of the fuel user permit. Amended by Act 2017, No. 707,§ 297, eff. 8/1/2017. Acts 1979, No. 434, § 2; A.S.A. 1947, § 75-1154.1; Acts 1991, No. 928, § 2.

When the Arkansas Department of Transportation receives an application for an interstate carrier certificate or permit, with the appropriate fees for the certificate or permit, and also receives an application for a fuel user permit from that same applicant, the Arkansas Department of Transportation shall deliver the application for a fuel user permit to the Motor Fuel Tax Section of the Department of Finance and Administration for issuance of the fuel user permit.

Amended by Act 2017, No. 707,§ 297, eff. 8/1/2017.

Acts 1979, No. 434, § 2; A.S.A. 1947, § 75-1154.1; Acts 1991, No. 928, § 2.
Ark. Code Ann. § 26-82-115 — AR Code / Title 26 / Chapter 82 / Section 26-82-115
Maximum tax limitation
Status: in_force

(a) A sales and use tax levied under this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (1) Motor vehicles; (2) Aircraft; (3) Watercraft; (4) Modular homes; (5) Manufactured homes; or (6) Mobile homes. (b) (1) (A) For a taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the state for storage until the tangible personal property is subsequently initially used in the state, the use tax portion of the local sales and use tax authorized under this chapter shall be computed on each purchase of the tangible personal property by the taxpayer as if all the tangible personal property was subject upon purchase to the use tax portion of the local sales and use tax. (B) However, the use tax portion of the local sales and use tax authorized under this chapter shall be computed only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (i) Motor vehicles; (ii) Aircraft; (iii) Watercraft; (iv) Modular homes; (v) Manufactured homes; or (vi) Mobile homes. (2) The use tax portion of the local sales and use tax computed under subdivision (b)(1) of this section shall be aggregated on a monthly basis, and the aggregate monthly amount shall be divided by the sum of the total purchases of the tangible personal property on which the use tax portion of the local sales and use tax is computed, and the quotient shall be multiplied by the amount of the taxpayer's tangible personal property subsequently initially used and subject to levy of the use tax portion of the local sales and use tax within the city or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of the use tax portion of the local sales and use tax liability for the taxpayer for the month computed. Amended by Act 2013, No. 1135,§ 22, eff. 8/16/2013. Amended by Act 2013, No. 1135,§ 21, eff. 8/16/2013. Acts 2011, No. 828, § 1.

(a) A sales and use tax levied under this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (1) Motor vehicles; (2) Aircraft; (3) Watercraft; (4) Modular homes; (5) Manufactured homes; or (6) Mobile homes.

(1) Motor vehicles;

(2) Aircraft;

(3) Watercraft;

(4) Modular homes;

(5) Manufactured homes; or

(6) Mobile homes.

(b) (1) (A) For a taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the state for storage until the tangible personal property is subsequently initially used in the state, the use tax portion of the local sales and use tax authorized under this chapter shall be computed on each purchase of the tangible personal property by the taxpayer as if all the tangible personal property was subject upon purchase to the use tax portion of the local sales and use tax. (B) However, the use tax portion of the local sales and use tax authorized under this chapter shall be computed only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (i) Motor vehicles; (ii) Aircraft; (iii) Watercraft; (iv) Modular homes; (v) Manufactured homes; or (vi) Mobile homes. (2) The use tax portion of the local sales and use tax computed under subdivision (b)(1) of this section shall be aggregated on a monthly basis, and the aggregate monthly amount shall be divided by the sum of the total purchases of the tangible personal property on which the use tax portion of the local sales and use tax is computed, and the quotient shall be multiplied by the amount of the taxpayer's tangible personal property subsequently initially used and subject to levy of the use tax portion of the local sales and use tax within the city or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of the use tax portion of the local sales and use tax liability for the taxpayer for the month computed.

(1) (A) For a taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the state for storage until the tangible personal property is subsequently initially used in the state, the use tax portion of the local sales and use tax authorized under this chapter shall be computed on each purchase of the tangible personal property by the taxpayer as if all the tangible personal property was subject upon purchase to the use tax portion of the local sales and use tax. (B) However, the use tax portion of the local sales and use tax authorized under this chapter shall be computed only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (i) Motor vehicles; (ii) Aircraft; (iii) Watercraft; (iv) Modular homes; (v) Manufactured homes; or (vi) Mobile homes.

(A) For a taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the state for storage until the tangible personal property is subsequently initially used in the state, the use tax portion of the local sales and use tax authorized under this chapter shall be computed on each purchase of the tangible personal property by the taxpayer as if all the tangible personal property was subject upon purchase to the use tax portion of the local sales and use tax.

(B) However, the use tax portion of the local sales and use tax authorized under this chapter shall be computed only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (i) Motor vehicles; (ii) Aircraft; (iii) Watercraft; (iv) Modular homes; (v) Manufactured homes; or (vi) Mobile homes.

(i) Motor vehicles;

(ii) Aircraft;

(iii) Watercraft;

(iv) Modular homes;

(v) Manufactured homes; or

(vi) Mobile homes.

(2) The use tax portion of the local sales and use tax computed under subdivision (b)(1) of this section shall be aggregated on a monthly basis, and the aggregate monthly amount shall be divided by the sum of the total purchases of the tangible personal property on which the use tax portion of the local sales and use tax is computed, and the quotient shall be multiplied by the amount of the taxpayer's tangible personal property subsequently initially used and subject to levy of the use tax portion of the local sales and use tax within the city or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of the use tax portion of the local sales and use tax liability for the taxpayer for the month computed.

Amended by Act 2013, No. 1135,§ 22, eff. 8/16/2013.

Amended by Act 2013, No. 1135,§ 21, eff. 8/16/2013.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-50-103 — AR Code / Title 26 / Chapter 50 / Section 26-50-103
Biennial report on certain state taxes
Status: in_force

(a) Before each regular session of the General Assembly, the Secretary of the Department of Finance and Administration shall report to the Legislative Council and the Governor on the effect of each exemption, discount, credit, and deduction relating to state income tax and state sales and use tax. (b) (1) In preparing the report required under subsection (a) of this section, if actual data is not available, the secretary shall use available statistical data to estimate the effect of each exemption, discount, credit, and deduction. (2) If the secretary concludes that the effect of an exemption, discount, credit, or deduction cannot be determined, the secretary shall include in the report a complete explanation of why he or she reached that conclusion. (c) The report required under subsection (a) of this section: (1) Shall include: (A) An analysis of each exemption, discount, credit, and deduction that reduces the amount of tax payable, including without limitation: (i) An estimate of the loss of revenue for a six-year period beginning with the fiscal year in which the report is submitted; and (ii) A citation to the statutory or other legal authority for the exemption, discount, credit, or deduction; and (B) For an exemption, discount, credit, or deduction that reduces revenue by more than one percent (1%) of the total revenue for the relevant tax, the effect of the exemption, discount, credit, or deduction on: (i) The distribution of the tax burden by: (a) Income class; and (b) Industry or business class; and (ii) Total income by income class; and (2) May include: (A) An assessment of the intended purpose of each exemption, discount, credit, and deduction and whether the exemption, discount, credit, or deduction is achieving that purpose; and (B) A recommendation for retaining, eliminating, or amending the law related to each exemption, discount, credit, and deduction. (d) (1) The secretary may request from any state officer or state agency information necessary to complete the report required under subsection (a) of this section. (2) Each state officer and state agency shall cooperate with the secretary in providing information or analysis for the report required under subsection (a) of this section. Added by Act 2019, No. 819,§ 17, eff. 5/1/2021.

(a) Before each regular session of the General Assembly, the Secretary of the Department of Finance and Administration shall report to the Legislative Council and the Governor on the effect of each exemption, discount, credit, and deduction relating to state income tax and state sales and use tax.

(b) (1) In preparing the report required under subsection (a) of this section, if actual data is not available, the secretary shall use available statistical data to estimate the effect of each exemption, discount, credit, and deduction. (2) If the secretary concludes that the effect of an exemption, discount, credit, or deduction cannot be determined, the secretary shall include in the report a complete explanation of why he or she reached that conclusion.

(1) In preparing the report required under subsection (a) of this section, if actual data is not available, the secretary shall use available statistical data to estimate the effect of each exemption, discount, credit, and deduction.

(2) If the secretary concludes that the effect of an exemption, discount, credit, or deduction cannot be determined, the secretary shall include in the report a complete explanation of why he or she reached that conclusion.

(c) The report required under subsection (a) of this section: (1) Shall include: (A) An analysis of each exemption, discount, credit, and deduction that reduces the amount of tax payable, including without limitation: (i) An estimate of the loss of revenue for a six-year period beginning with the fiscal year in which the report is submitted; and (ii) A citation to the statutory or other legal authority for the exemption, discount, credit, or deduction; and (B) For an exemption, discount, credit, or deduction that reduces revenue by more than one percent (1%) of the total revenue for the relevant tax, the effect of the exemption, discount, credit, or deduction on: (i) The distribution of the tax burden by: (a) Income class; and (b) Industry or business class; and (ii) Total income by income class; and (2) May include: (A) An assessment of the intended purpose of each exemption, discount, credit, and deduction and whether the exemption, discount, credit, or deduction is achieving that purpose; and (B) A recommendation for retaining, eliminating, or amending the law related to each exemption, discount, credit, and deduction.

(1) Shall include: (A) An analysis of each exemption, discount, credit, and deduction that reduces the amount of tax payable, including without limitation: (i) An estimate of the loss of revenue for a six-year period beginning with the fiscal year in which the report is submitted; and (ii) A citation to the statutory or other legal authority for the exemption, discount, credit, or deduction; and (B) For an exemption, discount, credit, or deduction that reduces revenue by more than one percent (1%) of the total revenue for the relevant tax, the effect of the exemption, discount, credit, or deduction on: (i) The distribution of the tax burden by: (a) Income class; and (b) Industry or business class; and (ii) Total income by income class; and

(A) An analysis of each exemption, discount, credit, and deduction that reduces the amount of tax payable, including without limitation: (i) An estimate of the loss of revenue for a six-year period beginning with the fiscal year in which the report is submitted; and (ii) A citation to the statutory or other legal authority for the exemption, discount, credit, or deduction; and

(i) An estimate of the loss of revenue for a six-year period beginning with the fiscal year in which the report is submitted; and

(ii) A citation to the statutory or other legal authority for the exemption, discount, credit, or deduction; and

(B) For an exemption, discount, credit, or deduction that reduces revenue by more than one percent (1%) of the total revenue for the relevant tax, the effect of the exemption, discount, credit, or deduction on: (i) The distribution of the tax burden by: (a) Income class; and (b) Industry or business class; and (ii) Total income by income class; and

(i) The distribution of the tax burden by: (a) Income class; and (b) Industry or business class; and

(a) Income class; and

(b) Industry or business class; and

(ii) Total income by income class; and

(2) May include: (A) An assessment of the intended purpose of each exemption, discount, credit, and deduction and whether the exemption, discount, credit, or deduction is achieving that purpose; and (B) A recommendation for retaining, eliminating, or amending the law related to each exemption, discount, credit, and deduction.

(A) An assessment of the intended purpose of each exemption, discount, credit, and deduction and whether the exemption, discount, credit, or deduction is achieving that purpose; and

(B) A recommendation for retaining, eliminating, or amending the law related to each exemption, discount, credit, and deduction.

(d) (1) The secretary may request from any state officer or state agency information necessary to complete the report required under subsection (a) of this section. (2) Each state officer and state agency shall cooperate with the secretary in providing information or analysis for the report required under subsection (a) of this section.

(1) The secretary may request from any state officer or state agency information necessary to complete the report required under subsection (a) of this section.

(2) Each state officer and state agency shall cooperate with the secretary in providing information or analysis for the report required under subsection (a) of this section.

Added by Act 2019, No. 819,§ 17, eff. 5/1/2021.
Ark. Code Ann. § 26-78-102 — AR Code / Title 26 / Chapter 78 / Section 26-78-102
Authority to levy vehicle tax
Status: in_force

(a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are authorized, respectively, to levy a tax to the maximum amount specified in § 26-78-104 upon the owners of motor vehicles for the privilege of using and operating their vehicles upon the public roads, streets, and other public ways in the county or municipality. (b) The levy of the tax authorized by this chapter when made by a county shall be by resolution adopted by the quorum court of the county, and when made by a municipality shall be by resolution adopted by the governing body of the municipality. (c) The tax authorized in this chapter to be levied shall be designated and known as the "County and Municipality Vehicle Tax". Acts 1965, No. 446, § 1; A.S.A. 1947, § 76-2301.

(a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, the counties of the state and municipalities therein under the conditions set forth in this chapter are authorized, respectively, to levy a tax to the maximum amount specified in § 26-78-104 upon the owners of motor vehicles for the privilege of using and operating their vehicles upon the public roads, streets, and other public ways in the county or municipality.

(b) The levy of the tax authorized by this chapter when made by a county shall be by resolution adopted by the quorum court of the county, and when made by a municipality shall be by resolution adopted by the governing body of the municipality.

(c) The tax authorized in this chapter to be levied shall be designated and known as the "County and Municipality Vehicle Tax".

Acts 1965, No. 446, § 1; A.S.A. 1947, § 76-2301.
Ark. Code Ann. § 26-52-515 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-515
Refund of sales tax on vehicles returned as defective
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which the manufacturer refunded to the consumer, lessee, or lessor pursuant to the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, if the manufacturer provides to the Department of Finance and Administration: (1) A written request for a refund in accordance with § 26-18-507 ; (2) Evidence that the sales tax was paid when the vehicle was registered; (3) Assignment of the tax refund by the taxpayer; (4) Proof that the manufacturer refunded the sales tax to the consumer, lessee, or lessor; and (5) Such other information as shall be required by the secretary. (b) (1) Claims for refund of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (2) Any claim under subdivision (b)(1) of this section shall be made in writing and filed within three (3) years from the date the vehicle was first registered. (c) (1) When a consumer has tendered a trade-in vehicle toward the purchase of the vehicle which is refunded under the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, the consumer may apply to the secretary for a voucher in the amount of the trade-in vehicle's consideration. (2) The secretary shall prescribe the forms and other information necessary to issue the voucher. (3) In calculating the sales tax due upon registration of a subsequent replacement vehicle, the voucher shall be used to reduce the sales price of the subsequent replacement vehicle. (4) The voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued. Amended by Act 2021, No. 593,§ 25, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 3880, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3879, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3878, eff. 7/1/2019. Acts 1993, No. 285, § 9; 1993, No. 297, § 9.

(a) The Secretary of the Department of Finance and Administration shall refund to a manufacturer any state and local sales or use tax which the manufacturer refunded to the consumer, lessee, or lessor pursuant to the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, if the manufacturer provides to the Department of Finance and Administration: (1) A written request for a refund in accordance with § 26-18-507 ; (2) Evidence that the sales tax was paid when the vehicle was registered; (3) Assignment of the tax refund by the taxpayer; (4) Proof that the manufacturer refunded the sales tax to the consumer, lessee, or lessor; and (5) Such other information as shall be required by the secretary.

(1) A written request for a refund in accordance with § 26-18-507 ;

(2) Evidence that the sales tax was paid when the vehicle was registered;

(3) Assignment of the tax refund by the taxpayer;

(4) Proof that the manufacturer refunded the sales tax to the consumer, lessee, or lessor; and

(5) Such other information as shall be required by the secretary.

(b) (1) Claims for refund of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (2) Any claim under subdivision (b)(1) of this section shall be made in writing and filed within three (3) years from the date the vehicle was first registered.

(1) Claims for refund of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(2) Any claim under subdivision (b)(1) of this section shall be made in writing and filed within three (3) years from the date the vehicle was first registered.

(c) (1) When a consumer has tendered a trade-in vehicle toward the purchase of the vehicle which is refunded under the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, the consumer may apply to the secretary for a voucher in the amount of the trade-in vehicle's consideration. (2) The secretary shall prescribe the forms and other information necessary to issue the voucher. (3) In calculating the sales tax due upon registration of a subsequent replacement vehicle, the voucher shall be used to reduce the sales price of the subsequent replacement vehicle. (4) The voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued.

(1) When a consumer has tendered a trade-in vehicle toward the purchase of the vehicle which is refunded under the Arkansas New Motor Vehicle Quality Assurance Act, § 4-90-401 et seq., or other defective vehicle buy-back agreement, the consumer may apply to the secretary for a voucher in the amount of the trade-in vehicle's consideration.

(2) The secretary shall prescribe the forms and other information necessary to issue the voucher.

(3) In calculating the sales tax due upon registration of a subsequent replacement vehicle, the voucher shall be used to reduce the sales price of the subsequent replacement vehicle.

(4) The voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued.

Amended by Act 2021, No. 593,§ 25, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 3880, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3879, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3878, eff. 7/1/2019.

Acts 1993, No. 285, § 9; 1993, No. 297, § 9.
Ark. Code Ann. § 26-51-314 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-314
Payments from an agricultural disaster program to a cattle farmer or cattle rancher - Definition
Status: in_force

(a) As used in this section, "agricultural disaster program" means a program that provides compensation to a cattle farmer or cattle rancher who has suffered a loss as the result of an emergency, a disaster, or declining market prices or value, including without limitation the following programs: (1) Livestock Forage Disaster Program; (2) Livestock Indemnity Program; (3) Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish; (4) Emergency Conservation Program; (5) Noninsured Crop Disaster Assistance Program; (6) Pasture, Rangeland, Forage Pilot Insurance Program; (7) Annual Forage pilot program; (8) Livestock Risk Protection insurance plan; and (9) Livestock Gross Margin insurance plan. (b) There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for payments made to a cattle farmer or cattle rancher from an agricultural disaster program. (c) Expenses for losses related to the receipt of a payment from an agricultural disaster program to a cattle farmer or cattle rancher are not deductible or otherwise permitted to offset any other income from the tax year in which the loss or expenses are incurred. Added by Act 2015, No. 891,§ 1, eff. for tax years beginning on or after January 1, 2015.

(a) As used in this section, "agricultural disaster program" means a program that provides compensation to a cattle farmer or cattle rancher who has suffered a loss as the result of an emergency, a disaster, or declining market prices or value, including without limitation the following programs: (1) Livestock Forage Disaster Program; (2) Livestock Indemnity Program; (3) Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish; (4) Emergency Conservation Program; (5) Noninsured Crop Disaster Assistance Program; (6) Pasture, Rangeland, Forage Pilot Insurance Program; (7) Annual Forage pilot program; (8) Livestock Risk Protection insurance plan; and (9) Livestock Gross Margin insurance plan.

(1) Livestock Forage Disaster Program;

(2) Livestock Indemnity Program;

(3) Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish;

(4) Emergency Conservation Program;

(5) Noninsured Crop Disaster Assistance Program;

(6) Pasture, Rangeland, Forage Pilot Insurance Program;

(7) Annual Forage pilot program;

(8) Livestock Risk Protection insurance plan; and

(9) Livestock Gross Margin insurance plan.

(b) There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for payments made to a cattle farmer or cattle rancher from an agricultural disaster program.

(c) Expenses for losses related to the receipt of a payment from an agricultural disaster program to a cattle farmer or cattle rancher are not deductible or otherwise permitted to offset any other income from the tax year in which the loss or expenses are incurred.

Added by Act 2015, No. 891,§ 1, eff. for tax years beginning on or after January 1, 2015.
Ark. Code Ann. § 26-53-111 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-111
Deduction for bad debts
Status: in_force

A bad debt deduction from a taxable sale under this subchapter is allowed and shall be taken in the same manner as provided in § 26-52-309 . Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.

A bad debt deduction from a taxable sale under this subchapter is allowed and shall be taken in the same manner as provided in § 26-52-309 .

Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, §§ 18-21; 2007, No. 181, § 33.
Ark. Code Ann. § 26-36-212 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-212
Delinquent ad valorem taxes on interests in oil or gas
Status: in_force

(a) (1) When the ad valorem taxes on working interests, royalty interests, or overriding royalty interests in oil or gas of any taxpayer is delinquent for a period of one hundred eighty (180) days or more, any one (1) or more taxing units which are entitled to a portion of the delinquent taxes when collected shall have a cause of action against the delinquent taxpayer for that portion of the delinquent taxes and costs of collection, including the penalty and interest thereon, to which the taxing units are entitled, plus a reasonable attorney's fee. (2) (A) Any such action shall be brought in the circuit court of the county in which the delinquent taxpayer resides or in which property of the delinquent taxpayer is situated. (B) Any judgment awarded a taxing unit in such cause of action shall be enforceable to the same extent and in the same manner as other civil judgments. (b) (1) Any taxpayer offering to redeem tax-delinquent property after an action has been filed as authorized in this section shall be required to pay costs, including attorney fees, incurred by any taxing unit in pursuing its remedies under this section. (2) When any judgment rendered against a delinquent taxpayer pursuant to this section is satisfied, the tax liability on the property and the amount required to be paid to redeem the property shall be reduced by the amount of the taxes, penalty, and interest included in the judgment. Acts 1985, No. 1089, §§ 1, 2; A.S.A. 1947, §§ 84-1022, 84-1023.

(a) (1) When the ad valorem taxes on working interests, royalty interests, or overriding royalty interests in oil or gas of any taxpayer is delinquent for a period of one hundred eighty (180) days or more, any one (1) or more taxing units which are entitled to a portion of the delinquent taxes when collected shall have a cause of action against the delinquent taxpayer for that portion of the delinquent taxes and costs of collection, including the penalty and interest thereon, to which the taxing units are entitled, plus a reasonable attorney's fee. (2) (A) Any such action shall be brought in the circuit court of the county in which the delinquent taxpayer resides or in which property of the delinquent taxpayer is situated. (B) Any judgment awarded a taxing unit in such cause of action shall be enforceable to the same extent and in the same manner as other civil judgments.

(1) When the ad valorem taxes on working interests, royalty interests, or overriding royalty interests in oil or gas of any taxpayer is delinquent for a period of one hundred eighty (180) days or more, any one (1) or more taxing units which are entitled to a portion of the delinquent taxes when collected shall have a cause of action against the delinquent taxpayer for that portion of the delinquent taxes and costs of collection, including the penalty and interest thereon, to which the taxing units are entitled, plus a reasonable attorney's fee.

(2) (A) Any such action shall be brought in the circuit court of the county in which the delinquent taxpayer resides or in which property of the delinquent taxpayer is situated. (B) Any judgment awarded a taxing unit in such cause of action shall be enforceable to the same extent and in the same manner as other civil judgments.

(A) Any such action shall be brought in the circuit court of the county in which the delinquent taxpayer resides or in which property of the delinquent taxpayer is situated.

(B) Any judgment awarded a taxing unit in such cause of action shall be enforceable to the same extent and in the same manner as other civil judgments.

(b) (1) Any taxpayer offering to redeem tax-delinquent property after an action has been filed as authorized in this section shall be required to pay costs, including attorney fees, incurred by any taxing unit in pursuing its remedies under this section. (2) When any judgment rendered against a delinquent taxpayer pursuant to this section is satisfied, the tax liability on the property and the amount required to be paid to redeem the property shall be reduced by the amount of the taxes, penalty, and interest included in the judgment.

(1) Any taxpayer offering to redeem tax-delinquent property after an action has been filed as authorized in this section shall be required to pay costs, including attorney fees, incurred by any taxing unit in pursuing its remedies under this section.

(2) When any judgment rendered against a delinquent taxpayer pursuant to this section is satisfied, the tax liability on the property and the amount required to be paid to redeem the property shall be reduced by the amount of the taxes, penalty, and interest included in the judgment.

Acts 1985, No. 1089, §§ 1, 2; A.S.A. 1947, §§ 84-1022, 84-1023.
Ark. Code Ann. § 26-59-105 — AR Code / Title 26 / Chapter 59 / Section 26-59-105
Administration and enforcement of chapter
Status: in_force

Except as otherwise provided in this chapter, the Secretary of the Department of Finance and Administration shall have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter. Amended by Act 2019, No. 910,§ 4277, eff. 7/1/2019. Acts 1941, No. 136, § 6; A.S.A. 1947, § 63-105.

Except as otherwise provided in this chapter, the Secretary of the Department of Finance and Administration shall have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter.

Amended by Act 2019, No. 910,§ 4277, eff. 7/1/2019.

Acts 1941, No. 136, § 6; A.S.A. 1947, § 63-105.
Ark. Code Ann. § 26-19-106 — AR Code / Title 26 / Chapter 19 / Section 26-19-106
Payment by corporation
Status: in_force

(a) If the Secretary of the Department of Finance and Administration determines that a corporation's estimated quarterly state income tax liability under § 26-51-911 et seq. equals or exceeds twenty thousand dollars ($20,000), the corporation shall pay the quarterly income taxes due by electronic funds transfer. (b) A corporation's quarterly liability shall be determined on the basis of average quarterly liability for the preceding year. (c) (1) The transfer shall be made no later than the day before the due date for payment of the taxes so that payment of the taxes is received by the secretary on or before the due date for payment of the taxes as required by the laws of this state. (2) If the corporation's income tax payment is timely made by electronic funds transfer, the corporation is not required to file a quarterly estimated tax declaration. Amended by Act 2019, No. 910,§ 3667, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3666, eff. 7/1/2019. Acts 1993, No. 848, § 6.

(a) If the Secretary of the Department of Finance and Administration determines that a corporation's estimated quarterly state income tax liability under § 26-51-911 et seq. equals or exceeds twenty thousand dollars ($20,000), the corporation shall pay the quarterly income taxes due by electronic funds transfer.

(b) A corporation's quarterly liability shall be determined on the basis of average quarterly liability for the preceding year.

(c) (1) The transfer shall be made no later than the day before the due date for payment of the taxes so that payment of the taxes is received by the secretary on or before the due date for payment of the taxes as required by the laws of this state. (2) If the corporation's income tax payment is timely made by electronic funds transfer, the corporation is not required to file a quarterly estimated tax declaration.

(1) The transfer shall be made no later than the day before the due date for payment of the taxes so that payment of the taxes is received by the secretary on or before the due date for payment of the taxes as required by the laws of this state.

(2) If the corporation's income tax payment is timely made by electronic funds transfer, the corporation is not required to file a quarterly estimated tax declaration.

Amended by Act 2019, No. 910,§ 3667, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3666, eff. 7/1/2019.

Acts 1993, No. 848, § 6.
Ark. Code Ann. § 26-52-417 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-417
Motor fuels used in municipal buses
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of motor fuel to an owner or operator of a motor bus operated on designated streets according to regular schedule and under municipal franchise which is used for municipal transportation purposes shall be exempt from the tax levied in this chapter. (b) However, it shall be unlawful for the owner or operator of a motor bus operating under municipal franchise as provided in this section to use any or permit the use of any motor fuel upon which the gross receipts tax has not been paid in any motor vehicle other than a motor bus operated on designated streets according to regular schedules under municipal franchise. (c) (1) Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000). (2) In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of gross receipts tax due the State of Arkansas on any motor fuel upon which the gross receipts tax has not been paid and which was used in violation of the provisions of this section. Acts 1971, No. 600, § 3; A.S.A. 1947, § 75-1148.9; Acts 2005, No. 1994, § 173.

(a) The gross receipts or gross proceeds derived from the sale of motor fuel to an owner or operator of a motor bus operated on designated streets according to regular schedule and under municipal franchise which is used for municipal transportation purposes shall be exempt from the tax levied in this chapter.

(b) However, it shall be unlawful for the owner or operator of a motor bus operating under municipal franchise as provided in this section to use any or permit the use of any motor fuel upon which the gross receipts tax has not been paid in any motor vehicle other than a motor bus operated on designated streets according to regular schedules under municipal franchise.

(c) (1) Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000). (2) In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of gross receipts tax due the State of Arkansas on any motor fuel upon which the gross receipts tax has not been paid and which was used in violation of the provisions of this section.

(1) Any owner or operator of a motor bus permitting motor fuel to be used in violation of this section shall be guilty of a violation and upon conviction shall be fined in an amount of not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000).

(2) In addition to the fine in subdivision (c)(1) of this section, the owner or operator shall be liable to the State of Arkansas for a penalty of triple the amount of gross receipts tax due the State of Arkansas on any motor fuel upon which the gross receipts tax has not been paid and which was used in violation of the provisions of this section.

Acts 1971, No. 600, § 3; A.S.A. 1947, § 75-1148.9; Acts 2005, No. 1994, § 173.
Ark. Code Ann. § 26-37-317 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-317
Dishonored payment instruments - Penalty - Definition
Status: in_force

(a) As used in this section, "payment instrument" means a check, draft, order of payment, debit card order, electronic funds transfer, or other acceptable form of payment that is authorized by rule by the Commissioner of State Lands to be used for payment. (b) The Commissioner of State Lands may cancel, set aside, and hold for naught a redemption deed or sale deed he or she issued for a tax-delinquent parcel if: (1) The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is refused by the drawee because of insufficient funds, insufficient credit, or lack of an account; (2) The maker or drawer stops payment on the payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel; or (3) The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is otherwise dishonored. (c) Upon the failure or dishonor of a payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel, the Commissioner of State Lands may: (1) (A) Issue a cancellation deed cancelling and setting aside the redemption deed or sale deed. (B) The Commissioner of State Lands shall: (i) File any cancellation deed issued under subdivision (c)(1)(A) of this section for record in the county in which the parcel is located; and (ii) Pay the expense for filing a cancellation deed under subdivision (c)(1)(B)(i) of this section from the maintenance fund of the office of the Commissioner of State Lands; and (2) Impose a penalty against the maker or drawer of the payment instrument in an amount equal to the greater of ten percent (10%) of the face value of the payment instrument or twenty dollars ($20.00). Added by Act 2023, No. 173,§ 1, eff. 8/1/2023.

(a) As used in this section, "payment instrument" means a check, draft, order of payment, debit card order, electronic funds transfer, or other acceptable form of payment that is authorized by rule by the Commissioner of State Lands to be used for payment.

(b) The Commissioner of State Lands may cancel, set aside, and hold for naught a redemption deed or sale deed he or she issued for a tax-delinquent parcel if: (1) The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is refused by the drawee because of insufficient funds, insufficient credit, or lack of an account; (2) The maker or drawer stops payment on the payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel; or (3) The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is otherwise dishonored.

(1) The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is refused by the drawee because of insufficient funds, insufficient credit, or lack of an account;

(2) The maker or drawer stops payment on the payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel; or

(3) The payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel is otherwise dishonored.

(c) Upon the failure or dishonor of a payment instrument tendered to and accepted by the Commissioner of State Lands in payment of the redemption amount or purchase price of a tax-delinquent parcel, the Commissioner of State Lands may: (1) (A) Issue a cancellation deed cancelling and setting aside the redemption deed or sale deed. (B) The Commissioner of State Lands shall: (i) File any cancellation deed issued under subdivision (c)(1)(A) of this section for record in the county in which the parcel is located; and (ii) Pay the expense for filing a cancellation deed under subdivision (c)(1)(B)(i) of this section from the maintenance fund of the office of the Commissioner of State Lands; and (2) Impose a penalty against the maker or drawer of the payment instrument in an amount equal to the greater of ten percent (10%) of the face value of the payment instrument or twenty dollars ($20.00).

(1) (A) Issue a cancellation deed cancelling and setting aside the redemption deed or sale deed. (B) The Commissioner of State Lands shall: (i) File any cancellation deed issued under subdivision (c)(1)(A) of this section for record in the county in which the parcel is located; and (ii) Pay the expense for filing a cancellation deed under subdivision (c)(1)(B)(i) of this section from the maintenance fund of the office of the Commissioner of State Lands; and

(A) Issue a cancellation deed cancelling and setting aside the redemption deed or sale deed.

(B) The Commissioner of State Lands shall: (i) File any cancellation deed issued under subdivision (c)(1)(A) of this section for record in the county in which the parcel is located; and (ii) Pay the expense for filing a cancellation deed under subdivision (c)(1)(B)(i) of this section from the maintenance fund of the office of the Commissioner of State Lands; and

(i) File any cancellation deed issued under subdivision (c)(1)(A) of this section for record in the county in which the parcel is located; and

(ii) Pay the expense for filing a cancellation deed under subdivision (c)(1)(B)(i) of this section from the maintenance fund of the office of the Commissioner of State Lands; and

(2) Impose a penalty against the maker or drawer of the payment instrument in an amount equal to the greater of ten percent (10%) of the face value of the payment instrument or twenty dollars ($20.00).

Added by Act 2023, No. 173,§ 1, eff. 8/1/2023.
Ark. Code Ann. § 26-51-915 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-915
Deposits of payments - Refunds
Status: in_force

(a) All payments received by the Secretary of the Department of Finance and Administration from employers for taxes withheld from employees and all payments received by the secretary from taxpayers as herein provided shall be deposited into the State Treasury as general revenues to the credit of the State Apportionment Fund. (b) Based upon information provided by the secretary, the Chief Fiscal Officer of the State shall determine the amount estimated to be necessary to meet any refunds of state income taxes under the provisions of this subchapter, and, upon certification of the Chief Fiscal Officer of the State, the Treasurer of State shall transfer from any general revenues in the General Revenue Allotment Reserve Fund the amount so certified to the Individual Income Tax Withholding Fund, from which the secretary is authorized to make refunds as provided for by law and by this subchapter. (c) All refund warrants drawn against the Individual Income Tax Withholding Fund which are not presented for payment within one (1) year of issuance shall be void. (d) Neither the secretary nor any member or employee of the Revenue Division of the Department of Finance and Administration shall be held personally liable for making any refund by reason of a fraudulent withholding certificate being used as a basis for the refund. Amended by Act 2019, No. 910,§ 3765, eff. 7/1/2019. Acts 1965, No. 132, § 22; 1965 (1st Ex. Sess.), No. 5, § 7; 1969, No. 620, § 17; A.S.A. 1947, § 84-2084.

(a) All payments received by the Secretary of the Department of Finance and Administration from employers for taxes withheld from employees and all payments received by the secretary from taxpayers as herein provided shall be deposited into the State Treasury as general revenues to the credit of the State Apportionment Fund.

(b) Based upon information provided by the secretary, the Chief Fiscal Officer of the State shall determine the amount estimated to be necessary to meet any refunds of state income taxes under the provisions of this subchapter, and, upon certification of the Chief Fiscal Officer of the State, the Treasurer of State shall transfer from any general revenues in the General Revenue Allotment Reserve Fund the amount so certified to the Individual Income Tax Withholding Fund, from which the secretary is authorized to make refunds as provided for by law and by this subchapter.

(c) All refund warrants drawn against the Individual Income Tax Withholding Fund which are not presented for payment within one (1) year of issuance shall be void.

(d) Neither the secretary nor any member or employee of the Revenue Division of the Department of Finance and Administration shall be held personally liable for making any refund by reason of a fraudulent withholding certificate being used as a basis for the refund.

Amended by Act 2019, No. 910,§ 3765, eff. 7/1/2019.

Acts 1965, No. 132, § 22; 1965 (1st Ex. Sess.), No. 5, § 7; 1969, No. 620, § 17; A.S.A. 1947, § 84-2084.
Ark. Code Ann. § 26-52-505 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-505
Sales of aircraft
Status: in_force

(a) Every person selling new or used aircraft in this state, whether from an established business, under a dealership, as a flying service, or as a private individual, shall obtain and hold a permit as provided in § 26-52-202 and shall make a monthly report and remittance to the Secretary of the Department of Finance and Administration as provided in this chapter, together with copies of invoices, sales tickets, or bills of sale reflecting the date of all sales of aircraft, the purchaser's name and address, the make, year, model, serial number, and gross sales price of each aircraft, and the amount of tax collected from the purchaser. (b) When a used aircraft is taken in trade as a credit or part payment on the sale of a new or used aircraft, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used aircraft sold and the credit for the used aircraft taken in trade. However, if the total consideration for the sale of the new or used aircraft is less than two thousand dollars ($2,000), no tax shall be due. (c) However, the gross receipts or gross proceeds derived from the sale of new aircraft manufactured or substantially completed within the State of Arkansas shall not be subject to the gross receipts tax when sold by the manufacturer or substantial completer to a purchaser for use exclusively outside this state, notwithstanding the fact that possession may be taken in the state for the sole purpose of removing the aircraft from the state under its own power. Amended by Act 2019, No. 910,§ 3868, eff. 7/1/2019. Acts 1959, No. 270, § 1; 1981, No. 377, § 1; A.S.A. 1947, § 84-1929; Acts 1991, No. 3, § 5.

(a) Every person selling new or used aircraft in this state, whether from an established business, under a dealership, as a flying service, or as a private individual, shall obtain and hold a permit as provided in § 26-52-202 and shall make a monthly report and remittance to the Secretary of the Department of Finance and Administration as provided in this chapter, together with copies of invoices, sales tickets, or bills of sale reflecting the date of all sales of aircraft, the purchaser's name and address, the make, year, model, serial number, and gross sales price of each aircraft, and the amount of tax collected from the purchaser.

(b) When a used aircraft is taken in trade as a credit or part payment on the sale of a new or used aircraft, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used aircraft sold and the credit for the used aircraft taken in trade. However, if the total consideration for the sale of the new or used aircraft is less than two thousand dollars ($2,000), no tax shall be due.

(c) However, the gross receipts or gross proceeds derived from the sale of new aircraft manufactured or substantially completed within the State of Arkansas shall not be subject to the gross receipts tax when sold by the manufacturer or substantial completer to a purchaser for use exclusively outside this state, notwithstanding the fact that possession may be taken in the state for the sole purpose of removing the aircraft from the state under its own power.

Amended by Act 2019, No. 910,§ 3868, eff. 7/1/2019.

Acts 1959, No. 270, § 1; 1981, No. 377, § 1; A.S.A. 1947, § 84-1929; Acts 1991, No. 3, § 5.
Ark. Code Ann. § 26-58-123 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-123
Lien for taxes, penalties, and costs upon natural resources and equipment
Status: in_force

The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed. Acts 1947, No. 136, § 10; 1983, No. 254, § 8; A.S.A. 1947, § 84-2110.

The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.

Acts 1947, No. 136, § 10; 1983, No. 254, § 8; A.S.A. 1947, § 84-2110.
Ark. Code Ann. § 26-37-109 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-109
Redemption of tax-delinquent lands not transferred
Status: repealed

(a) (1) A county collector may charge a fee of two dollars and fifty cents ($2.50) for the issuance of each certificate of land redemption for each parcel of tax-delinquent land redeemed in the county collector's office. (2) The fee under this subsection shall be deposited into the county general fund. (b) The county collector shall accept payment for the redemption of tax-delinquent land that has not been transferred to the Commissioner of State Lands. (c) The county collector shall pay over to the county treasurer on the first of each month or within ten (10) days thereafter all amounts collected under this section. However, upon a certificate of distribution of the amounts collected under this section being prepared by the county clerk, county collector, or other county officer designated pursuant to § 26-28-102(a) , which certificate of distribution shall be issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds the amount due each fund, such as the county, school, or municipality fund, from the amounts collected under this section. Amended by Act 2023, No. 472,§ 5, eff. 8/1/2023. Acts 1987, No. 361, § 1; 1989, No. 393, § 1; 1995, No. 232, § 10; 2011, No. 617, § 3.

(a) (1) A county collector may charge a fee of two dollars and fifty cents ($2.50) for the issuance of each certificate of land redemption for each parcel of tax-delinquent land redeemed in the county collector's office. (2) The fee under this subsection shall be deposited into the county general fund.

(1) A county collector may charge a fee of two dollars and fifty cents ($2.50) for the issuance of each certificate of land redemption for each parcel of tax-delinquent land redeemed in the county collector's office.

(2) The fee under this subsection shall be deposited into the county general fund.

(b) The county collector shall accept payment for the redemption of tax-delinquent land that has not been transferred to the Commissioner of State Lands.

(c) The county collector shall pay over to the county treasurer on the first of each month or within ten (10) days thereafter all amounts collected under this section. However, upon a certificate of distribution of the amounts collected under this section being prepared by the county clerk, county collector, or other county officer designated pursuant to § 26-28-102(a) , which certificate of distribution shall be issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds the amount due each fund, such as the county, school, or municipality fund, from the amounts collected under this section.

Amended by Act 2023, No. 472,§ 5, eff. 8/1/2023.

Acts 1987, No. 361, § 1; 1989, No. 393, § 1; 1995, No. 232, § 10; 2011, No. 617, § 3.
Ark. Code Ann. § 26-53-127 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-127
Refunds to governmental agencies
Status: in_force

A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law. Amended by Act 2019, No. 910,§ 3912, eff. 7/1/2019. Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2007, No. 181, § 36.

A governmental agency may apply to the Secretary of the Department of Finance and Administration for refund of the amount of the tax levied and paid upon sales to it for food and food ingredients used for free distribution to the poor and needy or to public penal and eleemosynary institutions, as provided by law.

Amended by Act 2019, No. 910,§ 3912, eff. 7/1/2019.

Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2007, No. 181, § 36.
Ark. Code Ann. § 26-61-103 — AR Code / Title 26 / Chapter 61 / Section 26-61-103
Levy of tax
Status: in_force

There is levied on all timberlands in this state an annual tax of twenty cents (20¢) per acre to be collected under this chapter for deposit into the State Treasury for credit to the State Forestry Fund as special revenues to be used for the maintenance, operation, and improvement of the Arkansas Forestry Commission in its statewide program for the detection, prevention, and suppression of forest fires. Amended by Act 2013, No. 1391,§ 1, eff. for assessment years beginning on and after 2013. Acts 1969, No. 354, § 1; 1977, No. 388, § 2; 1981, No. 426, § 1; 1985, No. 1010, § 1; A.S.A. 1947, § 84-310; Acts 1993, No. 865, § 1; 1993, No. 1112, § 1.

There is levied on all timberlands in this state an annual tax of twenty cents (20¢) per acre to be collected under this chapter for deposit into the State Treasury for credit to the State Forestry Fund as special revenues to be used for the maintenance, operation, and improvement of the Arkansas Forestry Commission in its statewide program for the detection, prevention, and suppression of forest fires.

Amended by Act 2013, No. 1391,§ 1, eff. for assessment years beginning on and after 2013.

Acts 1969, No. 354, § 1; 1977, No. 388, § 2; 1981, No. 426, § 1; 1985, No. 1010, § 1; A.S.A. 1947, § 84-310; Acts 1993, No. 865, § 1; 1993, No. 1112, § 1.
Ark. Code Ann. § 26-36-302 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-302
Construction
Status: in_force

This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible. Acts 1983, No. 372, § 1; A.S.A. 1947, § 84-4901.

This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.

Acts 1983, No. 372, § 1; A.S.A. 1947, § 84-4901.