Ark. Code Ann. § 26-51-511 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-511
Coal mining, producing, and extracting - Definitions
Status: in_force

(a) As used in this section: (1) "Coal mining enterprise" means: (A) An Arkansas taxpayer primarily engaged in surface or highwall mining, producing, or extracting coal in Arkansas; and (B) A holder of a valid mining permit issued by the Division of Environmental Quality to allow surface or highwall mining; (2) "Eligible transferee" means any Arkansas taxpayer subject to the Income Tax Act of 1929, § 26-51-101 et seq., the premium tax imposed by § 23-75-119 , or the premium tax imposed by § 23-63-1614 ; and (3) "Taxpayer" means a coal mining enterprise or an eligible transferee. (b) (1) There shall be allowed a credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., the premium tax imposed by § 23-75-119 , or the premium tax imposed by § 23-63-1614 in an amount as determined in subsection (c) of this section for a taxpayer. (2) A credit allowed under this section shall expire after five (5) tax years following the tax year in which the tax credit was earned. (c) (1) (A) A credit of two dollars ($2.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas by a coal mining enterprise in a tax year. (B) An additional credit of three dollars ($3.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas in excess of fifty thousand (50,000) tons by a coal mining enterprise in a tax year. (2) A credit under this section is earned only if the coal is sold to an electric generation plant for less than forty dollars ($40.00) per ton excluding freight charges. (3) At the election of the taxpayer, the credit may be treated as: (A) Payment of a tax; (B) Prepayment of a tax; or (C) Prepayment of an estimated tax. (d) (1) The credits allowed under this section shall be freely transferable by written agreement to subsequent transferees at any time during the five (5) years following the year the credit was earned. (2) A coal mining enterprise that has earned a credit under this section may transfer the credit in writing to an eligible transferee. (3) (A) The coal mining enterprise and the eligible transferee shall jointly file a copy of the written credit transfer agreement with the Secretary of the Department of Finance and Administration within thirty (30) days of the credit transfer. (B) The written credit transfer agreement shall contain: (i) The name of the parties to the transfer; (ii) The amount of the credit transferred; (iii) The tax year that the credit was originally earned by the coal mining enterprise; and (iv) The tax year or years in which the credit may be claimed. (C) (i) The Department of Finance and Administration shall promulgate rules to permit the verification of the validity and timeliness of a claimed tax credit that has been transferred under this subsection. (ii) The rules shall not unduly restrict or hinder the transfers of credits under this section. Amended by Act 2019, No. 315,§ 2969, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3259, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3258, eff. 7/1/2019. Acts 2003, No. 993, § 1.

(a) As used in this section: (1) "Coal mining enterprise" means: (A) An Arkansas taxpayer primarily engaged in surface or highwall mining, producing, or extracting coal in Arkansas; and (B) A holder of a valid mining permit issued by the Division of Environmental Quality to allow surface or highwall mining; (2) "Eligible transferee" means any Arkansas taxpayer subject to the Income Tax Act of 1929, § 26-51-101 et seq., the premium tax imposed by § 23-75-119 , or the premium tax imposed by § 23-63-1614 ; and (3) "Taxpayer" means a coal mining enterprise or an eligible transferee.

(1) "Coal mining enterprise" means: (A) An Arkansas taxpayer primarily engaged in surface or highwall mining, producing, or extracting coal in Arkansas; and (B) A holder of a valid mining permit issued by the Division of Environmental Quality to allow surface or highwall mining;

(A) An Arkansas taxpayer primarily engaged in surface or highwall mining, producing, or extracting coal in Arkansas; and

(B) A holder of a valid mining permit issued by the Division of Environmental Quality to allow surface or highwall mining;

(2) "Eligible transferee" means any Arkansas taxpayer subject to the Income Tax Act of 1929, § 26-51-101 et seq., the premium tax imposed by § 23-75-119 , or the premium tax imposed by § 23-63-1614 ; and

(3) "Taxpayer" means a coal mining enterprise or an eligible transferee.

(b) (1) There shall be allowed a credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., the premium tax imposed by § 23-75-119 , or the premium tax imposed by § 23-63-1614 in an amount as determined in subsection (c) of this section for a taxpayer. (2) A credit allowed under this section shall expire after five (5) tax years following the tax year in which the tax credit was earned.

(1) There shall be allowed a credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., the premium tax imposed by § 23-75-119 , or the premium tax imposed by § 23-63-1614 in an amount as determined in subsection (c) of this section for a taxpayer.

(2) A credit allowed under this section shall expire after five (5) tax years following the tax year in which the tax credit was earned.

(c) (1) (A) A credit of two dollars ($2.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas by a coal mining enterprise in a tax year. (B) An additional credit of three dollars ($3.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas in excess of fifty thousand (50,000) tons by a coal mining enterprise in a tax year. (2) A credit under this section is earned only if the coal is sold to an electric generation plant for less than forty dollars ($40.00) per ton excluding freight charges. (3) At the election of the taxpayer, the credit may be treated as: (A) Payment of a tax; (B) Prepayment of a tax; or (C) Prepayment of an estimated tax.

(1) (A) A credit of two dollars ($2.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas by a coal mining enterprise in a tax year. (B) An additional credit of three dollars ($3.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas in excess of fifty thousand (50,000) tons by a coal mining enterprise in a tax year.

(A) A credit of two dollars ($2.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas by a coal mining enterprise in a tax year.

(B) An additional credit of three dollars ($3.00) per ton of coal mined, produced, or extracted shall be allowed on each ton of coal mined in Arkansas in excess of fifty thousand (50,000) tons by a coal mining enterprise in a tax year.

(2) A credit under this section is earned only if the coal is sold to an electric generation plant for less than forty dollars ($40.00) per ton excluding freight charges.

(3) At the election of the taxpayer, the credit may be treated as: (A) Payment of a tax; (B) Prepayment of a tax; or (C) Prepayment of an estimated tax.

(A) Payment of a tax;

(B) Prepayment of a tax; or

(C) Prepayment of an estimated tax.

(d) (1) The credits allowed under this section shall be freely transferable by written agreement to subsequent transferees at any time during the five (5) years following the year the credit was earned. (2) A coal mining enterprise that has earned a credit under this section may transfer the credit in writing to an eligible transferee. (3) (A) The coal mining enterprise and the eligible transferee shall jointly file a copy of the written credit transfer agreement with the Secretary of the Department of Finance and Administration within thirty (30) days of the credit transfer. (B) The written credit transfer agreement shall contain: (i) The name of the parties to the transfer; (ii) The amount of the credit transferred; (iii) The tax year that the credit was originally earned by the coal mining enterprise; and (iv) The tax year or years in which the credit may be claimed. (C) (i) The Department of Finance and Administration shall promulgate rules to permit the verification of the validity and timeliness of a claimed tax credit that has been transferred under this subsection. (ii) The rules shall not unduly restrict or hinder the transfers of credits under this section.

(1) The credits allowed under this section shall be freely transferable by written agreement to subsequent transferees at any time during the five (5) years following the year the credit was earned.

(2) A coal mining enterprise that has earned a credit under this section may transfer the credit in writing to an eligible transferee.

(3) (A) The coal mining enterprise and the eligible transferee shall jointly file a copy of the written credit transfer agreement with the Secretary of the Department of Finance and Administration within thirty (30) days of the credit transfer. (B) The written credit transfer agreement shall contain: (i) The name of the parties to the transfer; (ii) The amount of the credit transferred; (iii) The tax year that the credit was originally earned by the coal mining enterprise; and (iv) The tax year or years in which the credit may be claimed. (C) (i) The Department of Finance and Administration shall promulgate rules to permit the verification of the validity and timeliness of a claimed tax credit that has been transferred under this subsection. (ii) The rules shall not unduly restrict or hinder the transfers of credits under this section.

(A) The coal mining enterprise and the eligible transferee shall jointly file a copy of the written credit transfer agreement with the Secretary of the Department of Finance and Administration within thirty (30) days of the credit transfer.

(B) The written credit transfer agreement shall contain: (i) The name of the parties to the transfer; (ii) The amount of the credit transferred; (iii) The tax year that the credit was originally earned by the coal mining enterprise; and (iv) The tax year or years in which the credit may be claimed.

(i) The name of the parties to the transfer;

(ii) The amount of the credit transferred;

(iii) The tax year that the credit was originally earned by the coal mining enterprise; and

(iv) The tax year or years in which the credit may be claimed.

(C) (i) The Department of Finance and Administration shall promulgate rules to permit the verification of the validity and timeliness of a claimed tax credit that has been transferred under this subsection. (ii) The rules shall not unduly restrict or hinder the transfers of credits under this section.

(i) The Department of Finance and Administration shall promulgate rules to permit the verification of the validity and timeliness of a claimed tax credit that has been transferred under this subsection.

(ii) The rules shall not unduly restrict or hinder the transfers of credits under this section.

Amended by Act 2019, No. 315,§ 2969, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3259, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3258, eff. 7/1/2019.

Acts 2003, No. 993, § 1.
Ark. Code Ann. § 26-18-1113 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1113
Pleadings
Status: in_force

(a) (1) A taxpayer may commence an action under this subchapter by filing a petition with the Tax Appeals Commission protesting an action or decision by the Secretary of the Department of Finance and Administration, including without limitation the issuance of a proposed assessment under § 26-18-403 or a refund claim denial under §§ 26-18-507 and 26-36-315 . (2) The commission shall not impose a filing fee for petitions filed with the commission. (b) (1) A petition under subsection (a) of this section shall: (A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and (B) Contain: (i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and (ii) The specific items at issue. (2) The commission shall notify and serve a copy of the petition on the department within fifteen (15) days of receipt of the petition by the commission. (c) (1) The department shall file an answer to a petition filed under this section within sixty (60) days of receipt of the notice from the commission under subdivision (b)(2) of this section. (2) (A) The department shall serve a copy of the answer on the taxpayer's representative, or, if the taxpayer is not represented, on the taxpayer directly. (B) An attorney's certification that the attorney sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (c)(2)(A) of this section. (d) (1) A taxpayer may: (A) File a reply to an answer filed under subsection (c) of this section within thirty (30) days of the date the answer was served on the taxpayer or the authorized representative of the taxpayer; or (B) Move for default judgment if no answer was filed. (2) The taxpayer shall: (A) Serve a copy of a reply filed under subdivision (d)(1) of this section on the authorized representative of the department; and (B) (i) File proof of service of the reply filed under subdivision (d)(1) of this section with the reply. (ii) A certification by the taxpayer or the authorized representative of the taxpayer stating that he or she sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (d)(2)(B)(i) of this section. (e) (1) Within thirty (30) days after a reply has been filed or the deadline to file a reply has passed, the commission shall schedule a hearing to be held within ninety (90) days of the date the reply was filed or the deadline to file a reply passed. (2) (A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc, depending on the nature and significance of the proceeding. (B) There is a presumption that proceedings: (i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner; (ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and (iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc. (3) Before a hearing is held, the chief commissioner may reassign the proceeding to one (1) commissioner or to all commissioners sitting en banc. (f) (1) Either party may amend a pleading one (1) time without leave at any time before the period for responding to the pleading expires. (2) After the period for responding to a pleading expires, a pleading may be amended only with the written consent of the adverse party or with the permission of the commission. (3) The commission shall allow a party to file an answer or reply, or both, to an amended pleading, and the commission shall specify a deadline for filing the answer or reply, or both. (4) A taxpayer shall not amend the taxpayer's petition after the expiration of the time for filing a petition if the amended petition would have the effect of conferring jurisdiction over a matter that would otherwise not come within the jurisdiction of the commission because of the statute of limitations or otherwise. (5) The commission shall provide notice of an amended pleading to the adverse party. (g) Except as provided in subdivision (e)(2)(B)(ii) of this section, this section does not apply to the following administrative hearings before the commission for which an expedited process is available: (1) A jeopardy assessment by the secretary under § 26-18-402 ; (2) A cancellation or refusal to issue, extend, or reinstate a license, permit, or registration under § 26-18-601 ; (3) A decision by the secretary to close a noncompliant taxpayer's business under §§ 26-18-1001 and 26-18-1002 ; (4) A joint refund offset under § 26-18-507 or § 26-36-315 ; (5) A demand for an additional bond under § 26-55-224 , § 26-56-204 , or § 26-62-204 ; (6) The revocation or cancellation of a license under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 ; (7) The confiscation of equipment under § 26-55-247 ; or (8) The seizure or forfeiture of a vending device under § 26-57-1212 . Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) (1) A taxpayer may commence an action under this subchapter by filing a petition with the Tax Appeals Commission protesting an action or decision by the Secretary of the Department of Finance and Administration, including without limitation the issuance of a proposed assessment under § 26-18-403 or a refund claim denial under §§ 26-18-507 and 26-36-315 . (2) The commission shall not impose a filing fee for petitions filed with the commission.

(1) A taxpayer may commence an action under this subchapter by filing a petition with the Tax Appeals Commission protesting an action or decision by the Secretary of the Department of Finance and Administration, including without limitation the issuance of a proposed assessment under § 26-18-403 or a refund claim denial under §§ 26-18-507 and 26-36-315 .

(2) The commission shall not impose a filing fee for petitions filed with the commission.

(b) (1) A petition under subsection (a) of this section shall: (A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and (B) Contain: (i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and (ii) The specific items at issue. (2) The commission shall notify and serve a copy of the petition on the department within fifteen (15) days of receipt of the petition by the commission.

(1) A petition under subsection (a) of this section shall: (A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and (B) Contain: (i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and (ii) The specific items at issue.

(A) Be filed with the commission no later than ninety (90) days from the date the Department of Finance and Administration issues a proposed assessment or refund claim denial or takes other action or proposed action that the taxpayer is protesting; and

(B) Contain: (i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and (ii) The specific items at issue.

(i) Facts sufficiently clear to identify the taxpayer and the taxpayer's reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the secretary; and

(ii) The specific items at issue.

(2) The commission shall notify and serve a copy of the petition on the department within fifteen (15) days of receipt of the petition by the commission.

(c) (1) The department shall file an answer to a petition filed under this section within sixty (60) days of receipt of the notice from the commission under subdivision (b)(2) of this section. (2) (A) The department shall serve a copy of the answer on the taxpayer's representative, or, if the taxpayer is not represented, on the taxpayer directly. (B) An attorney's certification that the attorney sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (c)(2)(A) of this section.

(1) The department shall file an answer to a petition filed under this section within sixty (60) days of receipt of the notice from the commission under subdivision (b)(2) of this section.

(2) (A) The department shall serve a copy of the answer on the taxpayer's representative, or, if the taxpayer is not represented, on the taxpayer directly. (B) An attorney's certification that the attorney sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (c)(2)(A) of this section.

(A) The department shall serve a copy of the answer on the taxpayer's representative, or, if the taxpayer is not represented, on the taxpayer directly.

(B) An attorney's certification that the attorney sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (c)(2)(A) of this section.

(d) (1) A taxpayer may: (A) File a reply to an answer filed under subsection (c) of this section within thirty (30) days of the date the answer was served on the taxpayer or the authorized representative of the taxpayer; or (B) Move for default judgment if no answer was filed. (2) The taxpayer shall: (A) Serve a copy of a reply filed under subdivision (d)(1) of this section on the authorized representative of the department; and (B) (i) File proof of service of the reply filed under subdivision (d)(1) of this section with the reply. (ii) A certification by the taxpayer or the authorized representative of the taxpayer stating that he or she sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (d)(2)(B)(i) of this section.

(1) A taxpayer may: (A) File a reply to an answer filed under subsection (c) of this section within thirty (30) days of the date the answer was served on the taxpayer or the authorized representative of the taxpayer; or (B) Move for default judgment if no answer was filed.

(A) File a reply to an answer filed under subsection (c) of this section within thirty (30) days of the date the answer was served on the taxpayer or the authorized representative of the taxpayer; or

(B) Move for default judgment if no answer was filed.

(2) The taxpayer shall: (A) Serve a copy of a reply filed under subdivision (d)(1) of this section on the authorized representative of the department; and (B) (i) File proof of service of the reply filed under subdivision (d)(1) of this section with the reply. (ii) A certification by the taxpayer or the authorized representative of the taxpayer stating that he or she sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (d)(2)(B)(i) of this section.

(A) Serve a copy of a reply filed under subdivision (d)(1) of this section on the authorized representative of the department; and

(B) (i) File proof of service of the reply filed under subdivision (d)(1) of this section with the reply. (ii) A certification by the taxpayer or the authorized representative of the taxpayer stating that he or she sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (d)(2)(B)(i) of this section.

(i) File proof of service of the reply filed under subdivision (d)(1) of this section with the reply.

(ii) A certification by the taxpayer or the authorized representative of the taxpayer stating that he or she sent the pleading by a means of service authorized under § 26-18-1112 is sufficient proof of service under subdivision (d)(2)(B)(i) of this section.

(e) (1) Within thirty (30) days after a reply has been filed or the deadline to file a reply has passed, the commission shall schedule a hearing to be held within ninety (90) days of the date the reply was filed or the deadline to file a reply passed. (2) (A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc, depending on the nature and significance of the proceeding. (B) There is a presumption that proceedings: (i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner; (ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and (iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc. (3) Before a hearing is held, the chief commissioner may reassign the proceeding to one (1) commissioner or to all commissioners sitting en banc.

(1) Within thirty (30) days after a reply has been filed or the deadline to file a reply has passed, the commission shall schedule a hearing to be held within ninety (90) days of the date the reply was filed or the deadline to file a reply passed.

(2) (A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc, depending on the nature and significance of the proceeding. (B) There is a presumption that proceedings: (i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner; (ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and (iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.

(A) Before scheduling a hearing under this section, the Chief Commissioner of the Tax Appeals Commission shall assign the proceeding to one (1) commissioner or to all available commissioners sitting en banc, depending on the nature and significance of the proceeding.

(B) There is a presumption that proceedings: (i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner; (ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and (iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.

(i) For which the net amount of the tax deficiencies and claimed refunds in controversy does not exceed twenty-five thousand dollars ($25,000), exclusive of interest and penalties, should be assigned to one (1) commissioner;

(ii) Identified in subsection (g) of this section should be assigned to one (1) commissioner; and

(iii) For which the net amount of the tax deficiencies and claimed refunds in controversy exceeds two hundred fifty thousand dollars ($250,000), exclusive of interest and penalties, should be assigned to all commissioners sitting en banc.

(3) Before a hearing is held, the chief commissioner may reassign the proceeding to one (1) commissioner or to all commissioners sitting en banc.

(f) (1) Either party may amend a pleading one (1) time without leave at any time before the period for responding to the pleading expires. (2) After the period for responding to a pleading expires, a pleading may be amended only with the written consent of the adverse party or with the permission of the commission. (3) The commission shall allow a party to file an answer or reply, or both, to an amended pleading, and the commission shall specify a deadline for filing the answer or reply, or both. (4) A taxpayer shall not amend the taxpayer's petition after the expiration of the time for filing a petition if the amended petition would have the effect of conferring jurisdiction over a matter that would otherwise not come within the jurisdiction of the commission because of the statute of limitations or otherwise. (5) The commission shall provide notice of an amended pleading to the adverse party.

(1) Either party may amend a pleading one (1) time without leave at any time before the period for responding to the pleading expires.

(2) After the period for responding to a pleading expires, a pleading may be amended only with the written consent of the adverse party or with the permission of the commission.

(3) The commission shall allow a party to file an answer or reply, or both, to an amended pleading, and the commission shall specify a deadline for filing the answer or reply, or both.

(4) A taxpayer shall not amend the taxpayer's petition after the expiration of the time for filing a petition if the amended petition would have the effect of conferring jurisdiction over a matter that would otherwise not come within the jurisdiction of the commission because of the statute of limitations or otherwise.

(5) The commission shall provide notice of an amended pleading to the adverse party.

(g) Except as provided in subdivision (e)(2)(B)(ii) of this section, this section does not apply to the following administrative hearings before the commission for which an expedited process is available: (1) A jeopardy assessment by the secretary under § 26-18-402 ; (2) A cancellation or refusal to issue, extend, or reinstate a license, permit, or registration under § 26-18-601 ; (3) A decision by the secretary to close a noncompliant taxpayer's business under §§ 26-18-1001 and 26-18-1002 ; (4) A joint refund offset under § 26-18-507 or § 26-36-315 ; (5) A demand for an additional bond under § 26-55-224 , § 26-56-204 , or § 26-62-204 ; (6) The revocation or cancellation of a license under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 ; (7) The confiscation of equipment under § 26-55-247 ; or (8) The seizure or forfeiture of a vending device under § 26-57-1212 .

(1) A jeopardy assessment by the secretary under § 26-18-402 ;

(2) A cancellation or refusal to issue, extend, or reinstate a license, permit, or registration under § 26-18-601 ;

(3) A decision by the secretary to close a noncompliant taxpayer's business under §§ 26-18-1001 and 26-18-1002 ;

(4) A joint refund offset under § 26-18-507 or § 26-36-315 ;

(5) A demand for an additional bond under § 26-55-224 , § 26-56-204 , or § 26-62-204 ;

(6) The revocation or cancellation of a license under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 ;

(7) The confiscation of equipment under § 26-55-247 ; or

(8) The seizure or forfeiture of a vending device under § 26-57-1212 .

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-258 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-258
[Repealed]
Status: repealed

Repealed by Act 2019, No. 1071,§ 27, eff. 7/24/2019. Acts 1997, No. 1337, § 23.

Repealed by Act 2019, No. 1071,§ 27, eff. 7/24/2019.

Acts 1997, No. 1337, § 23.
Ark. Code Ann. § 26-55-607 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-607
Documentation to be retained in vehicle - Exception
Status: in_force

(a) (1) All transporters of fuels shall be responsible for retaining and safeguarding in their possession a clear and legible copy of all documentation required by this subchapter covering the cargo being transported. (2) If transportation is by motor vehicle, the responsibility for the retention and safeguarding shall commence at the time the driver of the vehicle enters the boundaries of the State of Arkansas or assumes responsibility for the transport of the cargo which shall continue unabated until that point at which the driver of the vehicle's responsibility for the transport of the cargo is terminated. (3) In all cases of highway transport by motor vehicle, the copy of the bill of lading and import/export load permit shall be retained in the cab of the vehicle during the period of the operator's responsibility. (b) Fuels transported in interstate commerce through Arkansas, the origin of which is outside of Arkansas and destination of which is outside of Arkansas, shall be exempt from the import/export load permit requirements of § 26-55-605 . Acts 1987, No. 977, § 4.

(a) (1) All transporters of fuels shall be responsible for retaining and safeguarding in their possession a clear and legible copy of all documentation required by this subchapter covering the cargo being transported. (2) If transportation is by motor vehicle, the responsibility for the retention and safeguarding shall commence at the time the driver of the vehicle enters the boundaries of the State of Arkansas or assumes responsibility for the transport of the cargo which shall continue unabated until that point at which the driver of the vehicle's responsibility for the transport of the cargo is terminated. (3) In all cases of highway transport by motor vehicle, the copy of the bill of lading and import/export load permit shall be retained in the cab of the vehicle during the period of the operator's responsibility.

(1) All transporters of fuels shall be responsible for retaining and safeguarding in their possession a clear and legible copy of all documentation required by this subchapter covering the cargo being transported.

(2) If transportation is by motor vehicle, the responsibility for the retention and safeguarding shall commence at the time the driver of the vehicle enters the boundaries of the State of Arkansas or assumes responsibility for the transport of the cargo which shall continue unabated until that point at which the driver of the vehicle's responsibility for the transport of the cargo is terminated.

(3) In all cases of highway transport by motor vehicle, the copy of the bill of lading and import/export load permit shall be retained in the cab of the vehicle during the period of the operator's responsibility.

(b) Fuels transported in interstate commerce through Arkansas, the origin of which is outside of Arkansas and destination of which is outside of Arkansas, shall be exempt from the import/export load permit requirements of § 26-55-605 .

Acts 1987, No. 977, § 4.
Ark. Code Ann. § 26-75-209 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-209
Effective date of ordinance
Status: in_force

In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax: (1) (A) The ordinance or petition described in § 26-75-207 levying the tax shall not be effective until after the election has been held. (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city. (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation. (D) (i) The mayor of the city shall notify the secretary of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-207 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-207(d) . (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and (2) (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order. (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time. Amended by Act 2019, No. 910,§ 4420, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4419, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4418, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1993, No. 266, § 4; 1995, No. 565, § 7; 2003, No. 1273, §§ 53, 54; Acts 2007, No. 116, §§ 4, 5; 2009, No. 957, § 3.

In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:

(1) (A) The ordinance or petition described in § 26-75-207 levying the tax shall not be effective until after the election has been held. (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city. (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation. (D) (i) The mayor of the city shall notify the secretary of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-207 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-207(d) . (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and

(A) The ordinance or petition described in § 26-75-207 levying the tax shall not be effective until after the election has been held.

(B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.

(C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation.

(D) (i) The mayor of the city shall notify the secretary of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-207 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-207(d) .

(i) The mayor of the city shall notify the secretary of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.

(ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-207 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge.

(iii) The effective date of the ordinance or petition may be delayed under § 26-75-207(d) .

(E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and

(2) (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order. (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time.

(A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order.

(B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time.

Amended by Act 2019, No. 910,§ 4420, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4419, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4418, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1993, No. 266, § 4; 1995, No. 565, § 7; 2003, No. 1273, §§ 53, 54; Acts 2007, No. 116, §§ 4, 5; 2009, No. 957, § 3.
Ark. Code Ann. § 26-51-306 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-306
Compensation and benefits from military service - Definitions
Status: in_force

(a) (1) (A) For tax years beginning before January 1, 2007, no member of the armed services of the United States shall be liable for or required to pay any income tax on the first six thousand dollars ($6,000) of service pay or allowances. (B) (i) For tax years 2005 and 2006, enlisted personnel of the armed services of the State of Arkansas or of the United States shall not be liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowances. (ii) For tax years 2005 and 2006, an officer or a warrant officer of the armed services of the State of Arkansas or of the United States is only entitled to the exemption in subdivision (a)(1)(A) of this section and is not entitled to the exemption in subdivision (a)(1)(B)(i) of this section. (C) For tax years beginning on and after January 1, 2007, any member of the armed services of the State of Arkansas or the United States is not liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowance. (D) The service pay or allowance received by an active duty member of the armed forces is exempt from the income tax imposed under this chapter. (2) The compensation and benefits are declared exempt, to the extent of the amounts provided in subdivision (a)(1) of this section, from the state income tax. (3) All service pay or allowances of members of the armed services of the State of Arkansas or the United States in excess of the amounts provided in subdivision (a)(1) of this section shall be subject to the state income tax, unless otherwise provided for in this section. (4) (A) Title 26 U.S.C. §§ 112 and 692 , as in effect on January 1, 2007, regarding combat zone compensation of members of the armed forces and income taxes of members of the armed forces on death are adopted. (B) The provisions contained in 26 U.S.C. § 112 are in addition to all other provisions contained in this section. (b) Nothing in this section shall exempt from taxation the income of members of the armed services derived from other sources than their service pay and allowances. (c) As used in this section: (1) "Active duty member of the armed forces" means a member in the armed forces of the United States, including without limitation full-time training duty, annual training duty, and attendance while in the active military service at a school designated as a service school by law or by the secretary of the relevant military department; (2) (A) "Armed forces" means the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard, the National Guard, and the reserve components of the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard. (B) "Armed forces" does not include: (i) A military technician (dual status) under 10 U.S.C. § 10216(a)(1) , as it existed on January 1, 2019; (ii) The National Oceanic and Atmospheric Administration Commissioned Officer Corps; or (iii) The United States Commissioned Corps of the Public Health Service; and (3) "Armed services" means the National Guard, reserve components of the armed forces, United States Army, United States Navy, United States Marine Corps, United States Coast Guard, United States Air Force, National Oceanic and Atmospheric Administration Commissioned Officer Corps, and United States Commissioned Corps of the Public Health Service. Amended by Act 2019, No. 669,§ 2, eff. for tax years beginning on or after 1/1/2020. Amended by Act 2019, No. 669,§ 1, eff. for tax years beginning on or after 1/1/2020. Amended by Act 2013, No. 1408,§ 1, eff. for tax years beginning on or after January 1, 2014. Acts 1943, No. 61, §§ 1-3; 1971, No. 226, § 1; 1973, No. 587, § 1; A.S.A. 1947, §§ 84-2009 -- 84-2011; Acts 1989 (3rd Ex. Sess.), No. 27, § 2; 1991, No. 386, § 1; 1997, No. 951, § 19; 2005, No. 29, § 1; 2005, No. 2187, § 2; 2007, No. 160, § 1; 2007, No. 218, § 11.

(a) (1) (A) For tax years beginning before January 1, 2007, no member of the armed services of the United States shall be liable for or required to pay any income tax on the first six thousand dollars ($6,000) of service pay or allowances. (B) (i) For tax years 2005 and 2006, enlisted personnel of the armed services of the State of Arkansas or of the United States shall not be liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowances. (ii) For tax years 2005 and 2006, an officer or a warrant officer of the armed services of the State of Arkansas or of the United States is only entitled to the exemption in subdivision (a)(1)(A) of this section and is not entitled to the exemption in subdivision (a)(1)(B)(i) of this section. (C) For tax years beginning on and after January 1, 2007, any member of the armed services of the State of Arkansas or the United States is not liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowance. (D) The service pay or allowance received by an active duty member of the armed forces is exempt from the income tax imposed under this chapter. (2) The compensation and benefits are declared exempt, to the extent of the amounts provided in subdivision (a)(1) of this section, from the state income tax. (3) All service pay or allowances of members of the armed services of the State of Arkansas or the United States in excess of the amounts provided in subdivision (a)(1) of this section shall be subject to the state income tax, unless otherwise provided for in this section. (4) (A) Title 26 U.S.C. §§ 112 and 692 , as in effect on January 1, 2007, regarding combat zone compensation of members of the armed forces and income taxes of members of the armed forces on death are adopted. (B) The provisions contained in 26 U.S.C. § 112 are in addition to all other provisions contained in this section.

(1) (A) For tax years beginning before January 1, 2007, no member of the armed services of the United States shall be liable for or required to pay any income tax on the first six thousand dollars ($6,000) of service pay or allowances. (B) (i) For tax years 2005 and 2006, enlisted personnel of the armed services of the State of Arkansas or of the United States shall not be liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowances. (ii) For tax years 2005 and 2006, an officer or a warrant officer of the armed services of the State of Arkansas or of the United States is only entitled to the exemption in subdivision (a)(1)(A) of this section and is not entitled to the exemption in subdivision (a)(1)(B)(i) of this section. (C) For tax years beginning on and after January 1, 2007, any member of the armed services of the State of Arkansas or the United States is not liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowance. (D) The service pay or allowance received by an active duty member of the armed forces is exempt from the income tax imposed under this chapter.

(A) For tax years beginning before January 1, 2007, no member of the armed services of the United States shall be liable for or required to pay any income tax on the first six thousand dollars ($6,000) of service pay or allowances.

(B) (i) For tax years 2005 and 2006, enlisted personnel of the armed services of the State of Arkansas or of the United States shall not be liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowances. (ii) For tax years 2005 and 2006, an officer or a warrant officer of the armed services of the State of Arkansas or of the United States is only entitled to the exemption in subdivision (a)(1)(A) of this section and is not entitled to the exemption in subdivision (a)(1)(B)(i) of this section.

(i) For tax years 2005 and 2006, enlisted personnel of the armed services of the State of Arkansas or of the United States shall not be liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowances.

(ii) For tax years 2005 and 2006, an officer or a warrant officer of the armed services of the State of Arkansas or of the United States is only entitled to the exemption in subdivision (a)(1)(A) of this section and is not entitled to the exemption in subdivision (a)(1)(B)(i) of this section.

(C) For tax years beginning on and after January 1, 2007, any member of the armed services of the State of Arkansas or the United States is not liable for or required to pay any income tax on the first nine thousand dollars ($9,000) of service pay or allowance.

(D) The service pay or allowance received by an active duty member of the armed forces is exempt from the income tax imposed under this chapter.

(2) The compensation and benefits are declared exempt, to the extent of the amounts provided in subdivision (a)(1) of this section, from the state income tax.

(3) All service pay or allowances of members of the armed services of the State of Arkansas or the United States in excess of the amounts provided in subdivision (a)(1) of this section shall be subject to the state income tax, unless otherwise provided for in this section.

(4) (A) Title 26 U.S.C. §§ 112 and 692 , as in effect on January 1, 2007, regarding combat zone compensation of members of the armed forces and income taxes of members of the armed forces on death are adopted. (B) The provisions contained in 26 U.S.C. § 112 are in addition to all other provisions contained in this section.

(A) Title 26 U.S.C. §§ 112 and 692 , as in effect on January 1, 2007, regarding combat zone compensation of members of the armed forces and income taxes of members of the armed forces on death are adopted.

(B) The provisions contained in 26 U.S.C. § 112 are in addition to all other provisions contained in this section.

(b) Nothing in this section shall exempt from taxation the income of members of the armed services derived from other sources than their service pay and allowances.

(c) As used in this section: (1) "Active duty member of the armed forces" means a member in the armed forces of the United States, including without limitation full-time training duty, annual training duty, and attendance while in the active military service at a school designated as a service school by law or by the secretary of the relevant military department; (2) (A) "Armed forces" means the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard, the National Guard, and the reserve components of the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard. (B) "Armed forces" does not include: (i) A military technician (dual status) under 10 U.S.C. § 10216(a)(1) , as it existed on January 1, 2019; (ii) The National Oceanic and Atmospheric Administration Commissioned Officer Corps; or (iii) The United States Commissioned Corps of the Public Health Service; and (3) "Armed services" means the National Guard, reserve components of the armed forces, United States Army, United States Navy, United States Marine Corps, United States Coast Guard, United States Air Force, National Oceanic and Atmospheric Administration Commissioned Officer Corps, and United States Commissioned Corps of the Public Health Service.

(1) "Active duty member of the armed forces" means a member in the armed forces of the United States, including without limitation full-time training duty, annual training duty, and attendance while in the active military service at a school designated as a service school by law or by the secretary of the relevant military department;

(2) (A) "Armed forces" means the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard, the National Guard, and the reserve components of the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard. (B) "Armed forces" does not include: (i) A military technician (dual status) under 10 U.S.C. § 10216(a)(1) , as it existed on January 1, 2019; (ii) The National Oceanic and Atmospheric Administration Commissioned Officer Corps; or (iii) The United States Commissioned Corps of the Public Health Service; and

(A) "Armed forces" means the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard, the National Guard, and the reserve components of the United States Army, United States Navy, United States Air Force, United States Marine Corps, and United States Coast Guard.

(B) "Armed forces" does not include: (i) A military technician (dual status) under 10 U.S.C. § 10216(a)(1) , as it existed on January 1, 2019; (ii) The National Oceanic and Atmospheric Administration Commissioned Officer Corps; or (iii) The United States Commissioned Corps of the Public Health Service; and

(i) A military technician (dual status) under 10 U.S.C. § 10216(a)(1) , as it existed on January 1, 2019;

(ii) The National Oceanic and Atmospheric Administration Commissioned Officer Corps; or

(iii) The United States Commissioned Corps of the Public Health Service; and

(3) "Armed services" means the National Guard, reserve components of the armed forces, United States Army, United States Navy, United States Marine Corps, United States Coast Guard, United States Air Force, National Oceanic and Atmospheric Administration Commissioned Officer Corps, and United States Commissioned Corps of the Public Health Service.

Amended by Act 2019, No. 669,§ 2, eff. for tax years beginning on or after 1/1/2020.

Amended by Act 2019, No. 669,§ 1, eff. for tax years beginning on or after 1/1/2020.

Amended by Act 2013, No. 1408,§ 1, eff. for tax years beginning on or after January 1, 2014.

Acts 1943, No. 61, §§ 1-3; 1971, No. 226, § 1; 1973, No. 587, § 1; A.S.A. 1947, §§ 84-2009 -- 84-2011; Acts 1989 (3rd Ex. Sess.), No. 27, § 2; 1991, No. 386, § 1; 1997, No. 951, § 19; 2005, No. 29, § 1; 2005, No. 2187, § 2; 2007, No. 160, § 1; 2007, No. 218, § 11.
Ark. Code Ann. § 26-55-1001 — AR Code / Title 26 / Chapter 55 / Subchapter 10 / Section 26-55-1001
Applicability
Status: in_force

The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuels, liquefied petroleum gas special fuel, and vehicles using liquefied petroleum gas special fuel shall be applicable to motor fuel and distillate special motor fuels sold and to liquefied petroleum gas vehicles which are registered or for which registration is renewed on and after April 1, 1985. Acts 1985, No. 456, § 4; A.S.A. 1947, § 75-1281.

The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuels, liquefied petroleum gas special fuel, and vehicles using liquefied petroleum gas special fuel shall be applicable to motor fuel and distillate special motor fuels sold and to liquefied petroleum gas vehicles which are registered or for which registration is renewed on and after April 1, 1985.

Acts 1985, No. 456, § 4; A.S.A. 1947, § 75-1281.
Ark. Code Ann. § 26-82-111 — AR Code / Title 26 / Chapter 82 / Section 26-82-111
Disposition of funds
Status: in_force

(a) (1) (A) The Treasurer of State shall transmit to the treasurer or financial officer of each levying entity the levying entity's share of local sales and use taxes collected under this chapter. (B) Transmittals required under this chapter shall be made at least monthly in each state fiscal year. (C) Funds transmitted under this chapter may be used by the levying entity for any purpose authorized under this chapter. (2) Before transmitting the funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each levying entity during the period as a charge by the state for its services specified in this chapter, and the amount deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund. (b) (1) (A) The Treasurer of State may retain in the suspense account of any levying entity a portion of the levying entity's share of the local sales and use tax collected under this chapter. (B) A balance retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the levying entity. (2) The Treasurer of State may make refunds from the suspense account of any levying entity: (A) For overpayments made to the account after the refunds have been approved by the Secretary of the Department of Finance and Administration; and (B) To redeem dishonored checks and drafts deposited to the credit of the suspense account of the levying entity. (c) (1) When any city or county adopts a local sales and use tax and then abolishes the tax, the Treasurer of State shall retain in the suspense account of the levying entity for a period of one (1) year five percent (5%) of the final remittance to the levying entity at the time of termination of collection of the tax within the levying entity to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of the account. (2) (A) After one (1) year has elapsed after the effective date of abolishment of the local sales and use tax, the Treasurer of State shall: (i) Remit the balance of the account to the levying entity; and (ii) Close the account. (B) A refund shall not be allowed after the one-year period under subdivision (c)(2)(A) of this section has lapsed and the account is closed. Amended by Act 2019, No. 910,§ 4480, eff. 7/1/2019. Acts 2011, No. 828, § 1.

(a) (1) (A) The Treasurer of State shall transmit to the treasurer or financial officer of each levying entity the levying entity's share of local sales and use taxes collected under this chapter. (B) Transmittals required under this chapter shall be made at least monthly in each state fiscal year. (C) Funds transmitted under this chapter may be used by the levying entity for any purpose authorized under this chapter. (2) Before transmitting the funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each levying entity during the period as a charge by the state for its services specified in this chapter, and the amount deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund.

(1) (A) The Treasurer of State shall transmit to the treasurer or financial officer of each levying entity the levying entity's share of local sales and use taxes collected under this chapter. (B) Transmittals required under this chapter shall be made at least monthly in each state fiscal year. (C) Funds transmitted under this chapter may be used by the levying entity for any purpose authorized under this chapter.

(A) The Treasurer of State shall transmit to the treasurer or financial officer of each levying entity the levying entity's share of local sales and use taxes collected under this chapter.

(B) Transmittals required under this chapter shall be made at least monthly in each state fiscal year.

(C) Funds transmitted under this chapter may be used by the levying entity for any purpose authorized under this chapter.

(2) Before transmitting the funds, the Treasurer of State shall deduct three percent (3%) of the sum collected from each levying entity during the period as a charge by the state for its services specified in this chapter, and the amount deducted shall be deposited by the Treasurer of State to the credit of the account of the Constitutional Officers Fund and the State Central Services Fund.

(b) (1) (A) The Treasurer of State may retain in the suspense account of any levying entity a portion of the levying entity's share of the local sales and use tax collected under this chapter. (B) A balance retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the levying entity. (2) The Treasurer of State may make refunds from the suspense account of any levying entity: (A) For overpayments made to the account after the refunds have been approved by the Secretary of the Department of Finance and Administration; and (B) To redeem dishonored checks and drafts deposited to the credit of the suspense account of the levying entity.

(1) (A) The Treasurer of State may retain in the suspense account of any levying entity a portion of the levying entity's share of the local sales and use tax collected under this chapter. (B) A balance retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the levying entity.

(A) The Treasurer of State may retain in the suspense account of any levying entity a portion of the levying entity's share of the local sales and use tax collected under this chapter.

(B) A balance retained in the suspense account shall not exceed five percent (5%) of the amount remitted to the levying entity.

(2) The Treasurer of State may make refunds from the suspense account of any levying entity: (A) For overpayments made to the account after the refunds have been approved by the Secretary of the Department of Finance and Administration; and (B) To redeem dishonored checks and drafts deposited to the credit of the suspense account of the levying entity.

(A) For overpayments made to the account after the refunds have been approved by the Secretary of the Department of Finance and Administration; and

(B) To redeem dishonored checks and drafts deposited to the credit of the suspense account of the levying entity.

(c) (1) When any city or county adopts a local sales and use tax and then abolishes the tax, the Treasurer of State shall retain in the suspense account of the levying entity for a period of one (1) year five percent (5%) of the final remittance to the levying entity at the time of termination of collection of the tax within the levying entity to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of the account. (2) (A) After one (1) year has elapsed after the effective date of abolishment of the local sales and use tax, the Treasurer of State shall: (i) Remit the balance of the account to the levying entity; and (ii) Close the account. (B) A refund shall not be allowed after the one-year period under subdivision (c)(2)(A) of this section has lapsed and the account is closed.

(1) When any city or county adopts a local sales and use tax and then abolishes the tax, the Treasurer of State shall retain in the suspense account of the levying entity for a period of one (1) year five percent (5%) of the final remittance to the levying entity at the time of termination of collection of the tax within the levying entity to cover possible refunds for overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of the account.

(2) (A) After one (1) year has elapsed after the effective date of abolishment of the local sales and use tax, the Treasurer of State shall: (i) Remit the balance of the account to the levying entity; and (ii) Close the account. (B) A refund shall not be allowed after the one-year period under subdivision (c)(2)(A) of this section has lapsed and the account is closed.

(A) After one (1) year has elapsed after the effective date of abolishment of the local sales and use tax, the Treasurer of State shall: (i) Remit the balance of the account to the levying entity; and (ii) Close the account.

(i) Remit the balance of the account to the levying entity; and

(ii) Close the account.

(B) A refund shall not be allowed after the one-year period under subdivision (c)(2)(A) of this section has lapsed and the account is closed.

Amended by Act 2019, No. 910,§ 4480, eff. 7/1/2019.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-26-1505 — AR Code / Title 26 / Chapter 26 / Subchapter 15 / Section 26-26-1505
Statement of capital stock
Status: in_force

(a) Bridge, savings banks, mutual loan, building, transportation, construction, and all other companies, corporations, or associations incorporated under the laws of this state, or under the laws of any other state, and doing business in this state, other than the companies, corporations, or associations whose taxation is specifically provided for in this subchapter, shall, through their president, secretary, principal accounting officer, or agent, annually, during the month of July, make out and deliver to the county assessor of the county where the company or corporation is located or doing business a sworn statement of the capital stock setting forth particularly: (1) The name and the location of the company or association; (2) The amount of capital stock authorized, and the number of shares into which the capital stock is divided; (3) The amount of capital stock paid up, its market value, and, if no market value, then the actual value of the shares of stock; (4) The total amount of all the indebtedness, except the indebtedness for current expenses, excluding from the indebtedness the amount paid for the purchase or improvement of the property; and (5) True valuation of all tangible property belonging to the company or corporation. The schedule shall be made in conformity to instructions and forms as may be prescribed by the Auditor of State and shall also show in what county the property is situated. (b) Corporations doing business in this state engaged exclusively in the manufacture of cotton or fiber goods or yards, which is commonly called the textile manufacturing business, having mills located in this state, and other corporations to the extent of their assets invested in textile mills located in this state, shall not be required to comply with the provisions of this section for a period of seven (7) years after the location of its textile mills in this state. (c) (1) The county assessor shall, annually, at least by June 20, deliver to the president, secretary, accounting officer, or agent of any such company, corporation, or association located in or doing business in the county a notice in writing to return the schedule by July 31 next ensuing. (2) (A) Any president, secretary, principal accounting officer, or agent of any companies or corporations, upon whom notice shall have been served, willfully neglecting or refusing to make the return by July 31 next ensuing after the delivery of the notice, shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum not exceeding one hundred dollars ($100) or imprisoned not exceeding three (3) months, or both. (B) The county assessor shall, from the best information he or she can obtain, make out and enter upon the proper assessment roll a list, with the valuation of all tangible and intangible property belonging to a defaulting company or corporation subject to taxation by the provisions of this section, with fifty percent (50%) penalty. Acts 1883, No. 114, §§ 42, 43, p. 199; 1887, No. 92, §§ 17, 18, p. 143; 1907, No. 451, § 1, p. 1225; C. & M. Dig., §§ 9961, 9963; Acts 1929, No. 74, § 1; Pope's Dig., §§ 13741, 13742; A.S.A. 1947, §§ 84-501, 84-502.

(a) Bridge, savings banks, mutual loan, building, transportation, construction, and all other companies, corporations, or associations incorporated under the laws of this state, or under the laws of any other state, and doing business in this state, other than the companies, corporations, or associations whose taxation is specifically provided for in this subchapter, shall, through their president, secretary, principal accounting officer, or agent, annually, during the month of July, make out and deliver to the county assessor of the county where the company or corporation is located or doing business a sworn statement of the capital stock setting forth particularly: (1) The name and the location of the company or association; (2) The amount of capital stock authorized, and the number of shares into which the capital stock is divided; (3) The amount of capital stock paid up, its market value, and, if no market value, then the actual value of the shares of stock; (4) The total amount of all the indebtedness, except the indebtedness for current expenses, excluding from the indebtedness the amount paid for the purchase or improvement of the property; and (5) True valuation of all tangible property belonging to the company or corporation. The schedule shall be made in conformity to instructions and forms as may be prescribed by the Auditor of State and shall also show in what county the property is situated.

(1) The name and the location of the company or association;

(2) The amount of capital stock authorized, and the number of shares into which the capital stock is divided;

(3) The amount of capital stock paid up, its market value, and, if no market value, then the actual value of the shares of stock;

(4) The total amount of all the indebtedness, except the indebtedness for current expenses, excluding from the indebtedness the amount paid for the purchase or improvement of the property; and

(5) True valuation of all tangible property belonging to the company or corporation. The schedule shall be made in conformity to instructions and forms as may be prescribed by the Auditor of State and shall also show in what county the property is situated.

(b) Corporations doing business in this state engaged exclusively in the manufacture of cotton or fiber goods or yards, which is commonly called the textile manufacturing business, having mills located in this state, and other corporations to the extent of their assets invested in textile mills located in this state, shall not be required to comply with the provisions of this section for a period of seven (7) years after the location of its textile mills in this state.

(c) (1) The county assessor shall, annually, at least by June 20, deliver to the president, secretary, accounting officer, or agent of any such company, corporation, or association located in or doing business in the county a notice in writing to return the schedule by July 31 next ensuing. (2) (A) Any president, secretary, principal accounting officer, or agent of any companies or corporations, upon whom notice shall have been served, willfully neglecting or refusing to make the return by July 31 next ensuing after the delivery of the notice, shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum not exceeding one hundred dollars ($100) or imprisoned not exceeding three (3) months, or both. (B) The county assessor shall, from the best information he or she can obtain, make out and enter upon the proper assessment roll a list, with the valuation of all tangible and intangible property belonging to a defaulting company or corporation subject to taxation by the provisions of this section, with fifty percent (50%) penalty.

(1) The county assessor shall, annually, at least by June 20, deliver to the president, secretary, accounting officer, or agent of any such company, corporation, or association located in or doing business in the county a notice in writing to return the schedule by July 31 next ensuing.

(2) (A) Any president, secretary, principal accounting officer, or agent of any companies or corporations, upon whom notice shall have been served, willfully neglecting or refusing to make the return by July 31 next ensuing after the delivery of the notice, shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum not exceeding one hundred dollars ($100) or imprisoned not exceeding three (3) months, or both. (B) The county assessor shall, from the best information he or she can obtain, make out and enter upon the proper assessment roll a list, with the valuation of all tangible and intangible property belonging to a defaulting company or corporation subject to taxation by the provisions of this section, with fifty percent (50%) penalty.

(A) Any president, secretary, principal accounting officer, or agent of any companies or corporations, upon whom notice shall have been served, willfully neglecting or refusing to make the return by July 31 next ensuing after the delivery of the notice, shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum not exceeding one hundred dollars ($100) or imprisoned not exceeding three (3) months, or both.

(B) The county assessor shall, from the best information he or she can obtain, make out and enter upon the proper assessment roll a list, with the valuation of all tangible and intangible property belonging to a defaulting company or corporation subject to taxation by the provisions of this section, with fifty percent (50%) penalty.

Acts 1883, No. 114, §§ 42, 43, p. 199; 1887, No. 92, §§ 17, 18, p. 143; 1907, No. 451, § 1, p. 1225; C. & M. Dig., §§ 9961, 9963; Acts 1929, No. 74, § 1; Pope's Dig., §§ 13741, 13742; A.S.A. 1947, §§ 84-501, 84-502.
Ark. Code Ann. § 26-60-110 — AR Code / Title 26 / Chapter 60 / Section 26-60-110
Recordation of deed
Status: in_force

(a) Before an instrument evidencing a transfer of real property is accepted by a county recorder for recordation, the grantee, buyer, or the agent of the grantee or buyer shall furnish proof of payment of tax or proof of an exemption from payment of the tax required in this chapter. (b) The county recorder shall not record any instrument evidencing a transfer of title subject to this chapter unless: (1) (A) The instrument has: (i) An attached or accompanying affidavit in the form containing the information required in this chapter; and (ii) Documentary stamps or a documentary symbol attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction. (B) The instrument shall contain a notation on its face, which shall be recorded as part of the instrument, that the affidavit was completed; or (2) (A) In the alternative, the instrument has marked on the instrument or attached to the instrument in a manner that will cause it to be recorded as a part of the instrument the following statement: "I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument." (B) This statement shall be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown on the instrument. (C) An affidavit or compliance form from the Department of Finance and Administration or a receipt showing proof of tax paid is not required to be attached to an instrument that is exempt from the payment of the real property transfer tax if the instrument contains the following statement or a substantially similar statement, acknowledged in the same manner required under subdivision (b)(2)(B) of this section: "This instrument is exempt from the real property transfer tax." (c) The county recorder shall not record any instrument on which a documentary stamp or a documentary symbol is attached in a manner that the amount printed on or within each documentary stamp or documentary symbol is not visible. Amended by Act 2017, No. 656,§ 1, eff. 8/1/2017. Acts 1971, No. 275, §§ 3, 4; 1983, No. 754, §§ 2, 3; 1985, No. 926, §§ 2, 3; 1985, No. 1063, §§ 1, 2; 1985, No. 1081, §§ 1, 2; A.S.A. 1947, §§ 84-4303, 84-4304; Acts 1995, No. 1299, §§ 1, 2; 2011, No. 700, § 4.

(a) Before an instrument evidencing a transfer of real property is accepted by a county recorder for recordation, the grantee, buyer, or the agent of the grantee or buyer shall furnish proof of payment of tax or proof of an exemption from payment of the tax required in this chapter.

(b) The county recorder shall not record any instrument evidencing a transfer of title subject to this chapter unless: (1) (A) The instrument has: (i) An attached or accompanying affidavit in the form containing the information required in this chapter; and (ii) Documentary stamps or a documentary symbol attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction. (B) The instrument shall contain a notation on its face, which shall be recorded as part of the instrument, that the affidavit was completed; or (2) (A) In the alternative, the instrument has marked on the instrument or attached to the instrument in a manner that will cause it to be recorded as a part of the instrument the following statement: "I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument." (B) This statement shall be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown on the instrument. (C) An affidavit or compliance form from the Department of Finance and Administration or a receipt showing proof of tax paid is not required to be attached to an instrument that is exempt from the payment of the real property transfer tax if the instrument contains the following statement or a substantially similar statement, acknowledged in the same manner required under subdivision (b)(2)(B) of this section: "This instrument is exempt from the real property transfer tax."

(1) (A) The instrument has: (i) An attached or accompanying affidavit in the form containing the information required in this chapter; and (ii) Documentary stamps or a documentary symbol attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction. (B) The instrument shall contain a notation on its face, which shall be recorded as part of the instrument, that the affidavit was completed; or

(A) The instrument has: (i) An attached or accompanying affidavit in the form containing the information required in this chapter; and (ii) Documentary stamps or a documentary symbol attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction.

(i) An attached or accompanying affidavit in the form containing the information required in this chapter; and

(ii) Documentary stamps or a documentary symbol attached to the face of the instrument evidencing full payment of the real property transfer tax on the transaction.

(B) The instrument shall contain a notation on its face, which shall be recorded as part of the instrument, that the affidavit was completed; or

(2) (A) In the alternative, the instrument has marked on the instrument or attached to the instrument in a manner that will cause it to be recorded as a part of the instrument the following statement: "I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument." (B) This statement shall be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown on the instrument. (C) An affidavit or compliance form from the Department of Finance and Administration or a receipt showing proof of tax paid is not required to be attached to an instrument that is exempt from the payment of the real property transfer tax if the instrument contains the following statement or a substantially similar statement, acknowledged in the same manner required under subdivision (b)(2)(B) of this section: "This instrument is exempt from the real property transfer tax."

(A) In the alternative, the instrument has marked on the instrument or attached to the instrument in a manner that will cause it to be recorded as a part of the instrument the following statement: "I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument."

"I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument."

(B) This statement shall be signed by the grantee or his or her agent, and the grantee's address shall be clearly shown on the instrument.

(C) An affidavit or compliance form from the Department of Finance and Administration or a receipt showing proof of tax paid is not required to be attached to an instrument that is exempt from the payment of the real property transfer tax if the instrument contains the following statement or a substantially similar statement, acknowledged in the same manner required under subdivision (b)(2)(B) of this section: "This instrument is exempt from the real property transfer tax."

"This instrument is exempt from the real property transfer tax."

(c) The county recorder shall not record any instrument on which a documentary stamp or a documentary symbol is attached in a manner that the amount printed on or within each documentary stamp or documentary symbol is not visible.

Amended by Act 2017, No. 656,§ 1, eff. 8/1/2017.

Acts 1971, No. 275, §§ 3, 4; 1983, No. 754, §§ 2, 3; 1985, No. 926, §§ 2, 3; 1985, No. 1063, §§ 1, 2; 1985, No. 1081, §§ 1, 2; A.S.A. 1947, §§ 84-4303, 84-4304; Acts 1995, No. 1299, §§ 1, 2; 2011, No. 700, § 4.
Ark. Code Ann. § 26-75-309 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-309
Effective date of ordinance
Status: in_force

In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax: (1) (A) The ordinance or petition described in § 26-75-307 levying the tax shall not be effective until after the election has been held. (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city. (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation. (D) (i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d) . (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and (2) (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order. (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time. Amended by Act 2019, No. 910,§ 4440, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4439, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4438, eff. 7/1/2019. Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1993, No. 266, § 5; 1995, No. 565, § 9; 2003, No. 1273, §§ 60, 61; 2007, No. 116, § 9; 2009, No. 957, § 4[5].

In order to provide time for the preparations for election set forth in this subchapter and to provide for the accomplishment of the administrative duties of the Secretary of the Department of Finance and Administration, the following effective dates are applicable with reference to any such ordinance levying such tax:

(1) (A) The ordinance or petition described in § 26-75-307 levying the tax shall not be effective until after the election has been held. (B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city. (C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation. (D) (i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d) . (E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and

(A) The ordinance or petition described in § 26-75-307 levying the tax shall not be effective until after the election has been held.

(B) Following the election, the mayor of the city shall issue his or her proclamation of the results of the election with reference to the local sales and use tax, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city.

(C) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county where the city is located within thirty (30) days of the date of publication of the proclamation.

(D) (i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge. (iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d) .

(i) The mayor of the city shall notify the secretary after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.

(ii) If an election challenge is not filed within the thirty-day challenge period, the ordinance or petition described in § 26-75-307 shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the full thirty-day period of challenge.

(iii) The effective date of the ordinance or petition may be delayed under § 26-75-308(d) .

(E) The rate change shall become applicable on the first day of a quarter after one hundred twenty (120) days' notice by the secretary to sellers on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog; and

(2) (A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order. (B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time.

(A) In the event of an election contest, the tax shall be collected as prescribed in subdivision (1) of this section unless enjoined by a court order.

(B) A hearing of these matters of litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time.

Amended by Act 2019, No. 910,§ 4440, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4439, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4438, eff. 7/1/2019.

Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1993, No. 266, § 5; 1995, No. 565, § 9; 2003, No. 1273, §§ 60, 61; 2007, No. 116, § 9; 2009, No. 957, § 4[5].
Ark. Code Ann. § 26-55-702 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-702
Liability for tax
Status: in_force

Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710 . Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150; Acts 1993, No. 618, § 8; 2009, No. 655, § 56.

Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710 .

Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150; Acts 1993, No. 618, § 8; 2009, No. 655, § 56.
Ark. Code Ann. § 26-55-211 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-211
Border tax rate applicable within corporate boundaries
Status: in_force

(a) Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border tax rate on motor fuel, as provided for in § 26-55-210 , or by any other law of this state governing the border area tax rate on motor fuel, the same rate of tax on motor fuel that applies in the border tax area of the city, incorporated town, or planned community shall also apply to all sales of motor fuel within the boundaries of the city, incorporated town, or planned community. (b) Except in a city bordering a state line that is the main channel of the Mississippi River, the provisions of this section shall apply only to that territory included within the limits of the city, incorporated town, or planned community on July 1, 2001, and shall not apply to territory added to or annexed to the city, incorporated town, or planned community after July 1, 2001. Acts 1953, No. 246, § 1; 1965 (1st Ex. Sess.), No. 41, § 8; 1967, No. 45, § 1; 1973, No. 507, § 1; 1977, No. 378, § 2; A.S.A. 1947, § 75-1107.1; Acts 1997, No. 727, § 2; 2001, No. 1498, § 1.

(a) Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border tax rate on motor fuel, as provided for in § 26-55-210 , or by any other law of this state governing the border area tax rate on motor fuel, the same rate of tax on motor fuel that applies in the border tax area of the city, incorporated town, or planned community shall also apply to all sales of motor fuel within the boundaries of the city, incorporated town, or planned community.

(b) Except in a city bordering a state line that is the main channel of the Mississippi River, the provisions of this section shall apply only to that territory included within the limits of the city, incorporated town, or planned community on July 1, 2001, and shall not apply to territory added to or annexed to the city, incorporated town, or planned community after July 1, 2001.

Acts 1953, No. 246, § 1; 1965 (1st Ex. Sess.), No. 41, § 8; 1967, No. 45, § 1; 1973, No. 507, § 1; 1977, No. 378, § 2; A.S.A. 1947, § 75-1107.1; Acts 1997, No. 727, § 2; 2001, No. 1498, § 1.
Ark. Code Ann. § 26-51-315 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-315
Community Match Rural Physician Recruitment Program incentives
Status: in_force

There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722 . Added by Act 2017, No. 763,§ 1, eff. for tax years beginning on and after 1/1/2017.

There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 - 6-81-722 .

Added by Act 2017, No. 763,§ 1, eff. for tax years beginning on and after 1/1/2017.
Ark. Code Ann. § 26-57-805 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-805
Additional tax of seven percent on tobacco products other than cigarettes
Status: in_force

(a) (1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price to a wholesaler or retailer, before discounts. (2) However, the excise or privilege tax levied under subdivision (a)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B) . (3) As used in this subsection, "invoice price" means the same as defined in § 26-57-203 . (b) (1) The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 . (2) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 . (c) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section. (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. (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 an untaxed tobacco product. (f) (1) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from a person other than a wholesaler that is licensed under § 26-57-214 is subject to the following penalties: (A) For the first offense, five percent (5%) of the total tobacco tax due; (B) For the second offense, twenty percent (20%) of the total tobacco tax due; and (C) For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due. (2) In addition, a taxpayer's cigarette or tobacco permit shall be revoked for a period of ninety (90) days for the third and subsequent offenses. Amended by Act 2019, No. 910,§ 4190, eff. 7/1/2019. Amended by Act 2015, No. 1119,§ 11, eff. 4/6/2015. Amended by Act 2015, No. 1119,§ 10, eff. 4/6/2015. Amended by Act 2013, No. 510,§ 3, eff. the first day of the second calendar month following the effective date of the act. Acts 2003 (1st Ex. Sess.), No. 38, § 2; 2007, No. 817, § 6.

(a) (1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price to a wholesaler or retailer, before discounts. (2) However, the excise or privilege tax levied under subdivision (a)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B) . (3) As used in this subsection, "invoice price" means the same as defined in § 26-57-203 .

(1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price to a wholesaler or retailer, before discounts.

(2) However, the excise or privilege tax levied under subdivision (a)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B) .

(3) As used in this subsection, "invoice price" means the same as defined in § 26-57-203 .

(b) (1) The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 . (2) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 .

(1) The tax levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 .

(2) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying this tax when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 .

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

(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.

(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 an untaxed tobacco product.

(f) (1) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from a person other than a wholesaler that is licensed under § 26-57-214 is subject to the following penalties: (A) For the first offense, five percent (5%) of the total tobacco tax due; (B) For the second offense, twenty percent (20%) of the total tobacco tax due; and (C) For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due. (2) In addition, a taxpayer's cigarette or tobacco permit shall be revoked for a period of ninety (90) days for the third and subsequent offenses.

(1) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from a person other than a wholesaler that is licensed under § 26-57-214 is subject to the following penalties: (A) For the first offense, five percent (5%) of the total tobacco tax due; (B) For the second offense, twenty percent (20%) of the total tobacco tax due; and (C) For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due.

(A) For the first offense, five percent (5%) of the total tobacco tax due;

(B) For the second offense, twenty percent (20%) of the total tobacco tax due; and

(C) For the third and any subsequent offenses, twenty-five percent (25%) of the total tobacco tax due.

(2) In addition, a taxpayer's cigarette or tobacco permit shall be revoked for a period of ninety (90) days for the third and subsequent offenses.

Amended by Act 2019, No. 910,§ 4190, eff. 7/1/2019.

Amended by Act 2015, No. 1119,§ 11, eff. 4/6/2015.

Amended by Act 2015, No. 1119,§ 10, eff. 4/6/2015.

Amended by Act 2013, No. 510,§ 3, eff. the first day of the second calendar month following the effective date of the act.

Acts 2003 (1st Ex. Sess.), No. 38, § 2; 2007, No. 817, § 6.
Ark. Code Ann. § 26-26-1905 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1905
Rules relating to reappraisal procedures
Status: in_force

(a) To carry out the provisions of this subchapter, the Assessment Coordination Division, as it deems necessary, appropriate, and consistent with the objectives of this subchapter, shall: (1) Develop and implement rules relating to reappraisal procedures to be followed by counties, specifying annual objectives with respect to the discovery, listing, and valuation of real property for assessment purposes; (2) (A) Develop and implement rules relating to training, experience, and testing requirements for determining whether a person is qualified to manage a reappraisal. (B) Any division personnel responsible for approving reappraisal plans or property values resulting from those reappraisals shall be required to meet the same criteria; and (3) (A) Enter into contracts with private entities for appraisal services on behalf of counties on such terms and conditions as the division deems are consistent with the provisions of this subchapter and are necessary and appropriate in its implementation. (B) Section 19-11-101 et seq. shall not apply to a contract made under this subchapter and to the expenditure of funds from the Arkansas Real Property Reappraisal Fund. (b) (1) Each county shall follow the reappraisal procedures established by the division and file a reappraisal management plan with the division no later than November 1 of the year preceding the commencement of the reappraisal. (2) The reappraisal management plan shall specify a proposed budget, personnel needs, and projected annual progress with respect to the discovery, listing, and valuation of property. (c) The division shall follow preestablished division rules to determine whether a reappraisal management plan is approved or rejected. (d) (1) The division shall establish training, experience, and testing requirements, and such other criteria as it deems necessary to determine whether a person is qualified to manage a reappraisal performed under this subchapter. (2) The division shall not approve a reappraisal management plan that does not name a qualified manager. (e) (1) Employees of the county assessor may be used to reappraise the county and the county assessor or a designated employee may manage the reappraisal if the county assessor or the designated employee meets the qualifications established in this subchapter and the rules established under this subchapter. (2) (A) If the initial reappraisal management plan required in subsection (b) of this section as submitted by the county assessor is rejected by the division, the county assessor shall be allowed to submit an alternate reappraisal management plan within thirty (30) days of the rejection of the initial reappraisal management plan. (B) If the alternate reappraisal management plan is rejected by the division, the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county as set forth in subsection (f) of this section. (f) (1) The county assessor may enter into a contract for professional services with a professional reappraisal company when both the proposed contract and the reappraisal management plan submitted by the contractor have been approved by the division. (2) (A) If the initial reappraisal management plan submitted by the contractor is rejected by the division, the contractor shall be allowed to submit an alternate reappraisal management plan. (B) If the second reappraisal management plan is rejected by the division, the division shall write a reappraisal management plan that the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county. (3) The reappraisal contract must be accompanied by an approved reappraisal management plan. Acts 1999, No. 1185, § 4; 2005, No. 1445, § 1.

(a) To carry out the provisions of this subchapter, the Assessment Coordination Division, as it deems necessary, appropriate, and consistent with the objectives of this subchapter, shall: (1) Develop and implement rules relating to reappraisal procedures to be followed by counties, specifying annual objectives with respect to the discovery, listing, and valuation of real property for assessment purposes; (2) (A) Develop and implement rules relating to training, experience, and testing requirements for determining whether a person is qualified to manage a reappraisal. (B) Any division personnel responsible for approving reappraisal plans or property values resulting from those reappraisals shall be required to meet the same criteria; and (3) (A) Enter into contracts with private entities for appraisal services on behalf of counties on such terms and conditions as the division deems are consistent with the provisions of this subchapter and are necessary and appropriate in its implementation. (B) Section 19-11-101 et seq. shall not apply to a contract made under this subchapter and to the expenditure of funds from the Arkansas Real Property Reappraisal Fund.

(1) Develop and implement rules relating to reappraisal procedures to be followed by counties, specifying annual objectives with respect to the discovery, listing, and valuation of real property for assessment purposes;

(2) (A) Develop and implement rules relating to training, experience, and testing requirements for determining whether a person is qualified to manage a reappraisal. (B) Any division personnel responsible for approving reappraisal plans or property values resulting from those reappraisals shall be required to meet the same criteria; and

(A) Develop and implement rules relating to training, experience, and testing requirements for determining whether a person is qualified to manage a reappraisal.

(B) Any division personnel responsible for approving reappraisal plans or property values resulting from those reappraisals shall be required to meet the same criteria; and

(3) (A) Enter into contracts with private entities for appraisal services on behalf of counties on such terms and conditions as the division deems are consistent with the provisions of this subchapter and are necessary and appropriate in its implementation. (B) Section 19-11-101 et seq. shall not apply to a contract made under this subchapter and to the expenditure of funds from the Arkansas Real Property Reappraisal Fund.

(A) Enter into contracts with private entities for appraisal services on behalf of counties on such terms and conditions as the division deems are consistent with the provisions of this subchapter and are necessary and appropriate in its implementation.

(B) Section 19-11-101 et seq. shall not apply to a contract made under this subchapter and to the expenditure of funds from the Arkansas Real Property Reappraisal Fund.

(b) (1) Each county shall follow the reappraisal procedures established by the division and file a reappraisal management plan with the division no later than November 1 of the year preceding the commencement of the reappraisal. (2) The reappraisal management plan shall specify a proposed budget, personnel needs, and projected annual progress with respect to the discovery, listing, and valuation of property.

(1) Each county shall follow the reappraisal procedures established by the division and file a reappraisal management plan with the division no later than November 1 of the year preceding the commencement of the reappraisal.

(2) The reappraisal management plan shall specify a proposed budget, personnel needs, and projected annual progress with respect to the discovery, listing, and valuation of property.

(c) The division shall follow preestablished division rules to determine whether a reappraisal management plan is approved or rejected.

(d) (1) The division shall establish training, experience, and testing requirements, and such other criteria as it deems necessary to determine whether a person is qualified to manage a reappraisal performed under this subchapter. (2) The division shall not approve a reappraisal management plan that does not name a qualified manager.

(1) The division shall establish training, experience, and testing requirements, and such other criteria as it deems necessary to determine whether a person is qualified to manage a reappraisal performed under this subchapter.

(2) The division shall not approve a reappraisal management plan that does not name a qualified manager.

(e) (1) Employees of the county assessor may be used to reappraise the county and the county assessor or a designated employee may manage the reappraisal if the county assessor or the designated employee meets the qualifications established in this subchapter and the rules established under this subchapter. (2) (A) If the initial reappraisal management plan required in subsection (b) of this section as submitted by the county assessor is rejected by the division, the county assessor shall be allowed to submit an alternate reappraisal management plan within thirty (30) days of the rejection of the initial reappraisal management plan. (B) If the alternate reappraisal management plan is rejected by the division, the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county as set forth in subsection (f) of this section.

(1) Employees of the county assessor may be used to reappraise the county and the county assessor or a designated employee may manage the reappraisal if the county assessor or the designated employee meets the qualifications established in this subchapter and the rules established under this subchapter.

(2) (A) If the initial reappraisal management plan required in subsection (b) of this section as submitted by the county assessor is rejected by the division, the county assessor shall be allowed to submit an alternate reappraisal management plan within thirty (30) days of the rejection of the initial reappraisal management plan. (B) If the alternate reappraisal management plan is rejected by the division, the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county as set forth in subsection (f) of this section.

(A) If the initial reappraisal management plan required in subsection (b) of this section as submitted by the county assessor is rejected by the division, the county assessor shall be allowed to submit an alternate reappraisal management plan within thirty (30) days of the rejection of the initial reappraisal management plan.

(B) If the alternate reappraisal management plan is rejected by the division, the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county as set forth in subsection (f) of this section.

(f) (1) The county assessor may enter into a contract for professional services with a professional reappraisal company when both the proposed contract and the reappraisal management plan submitted by the contractor have been approved by the division. (2) (A) If the initial reappraisal management plan submitted by the contractor is rejected by the division, the contractor shall be allowed to submit an alternate reappraisal management plan. (B) If the second reappraisal management plan is rejected by the division, the division shall write a reappraisal management plan that the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county. (3) The reappraisal contract must be accompanied by an approved reappraisal management plan.

(1) The county assessor may enter into a contract for professional services with a professional reappraisal company when both the proposed contract and the reappraisal management plan submitted by the contractor have been approved by the division.

(2) (A) If the initial reappraisal management plan submitted by the contractor is rejected by the division, the contractor shall be allowed to submit an alternate reappraisal management plan. (B) If the second reappraisal management plan is rejected by the division, the division shall write a reappraisal management plan that the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county.

(A) If the initial reappraisal management plan submitted by the contractor is rejected by the division, the contractor shall be allowed to submit an alternate reappraisal management plan.

(B) If the second reappraisal management plan is rejected by the division, the division shall write a reappraisal management plan that the county shall employ and enter into a contract for professional services with a professional reappraisal company on behalf of all taxing units in the county.

(3) The reappraisal contract must be accompanied by an approved reappraisal management plan.

Acts 1999, No. 1185, § 4; 2005, No. 1445, § 1.
Ark. Code Ann. § 26-18-401 — AR Code / Title 26 / Chapter 18 / Subchapter 4 / Section 26-18-401
Assessment and collection of taxes generally
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed by all state tax laws. (2) The proposed assessment shall be made by recording the liability of the taxpayer in the office of the secretary in accordance with rules prescribed by the secretary. (3) Upon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment. (b) (1) The secretary shall collect all taxes imposed by any state tax law. (2) (A) (i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax. (ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment. (iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (B) If the taxpayer has requested administrative relief under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., the final assessment shall be issued according to § 26-18-405 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (C) (i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued. (ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies. (3) Upon receipt of the final assessment from the secretary, the person liable for the tax shall pay the stated amount including any interest, additions to tax, and assessable penalties at the place and time stated in the final assessment. Amended by Act 2021, No. 593,§ 8, eff. 1/1/2023. Amended by Act 2019, No. 315,§ 2942, eff. 7/24/2019. Acts 1979, No. 401, § 12; A.S.A. 1947, § 84-4712; Acts 2003, No. 1718, §§ 3-5.

(a) (1) The Secretary of the Department of Finance and Administration shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed by all state tax laws. (2) The proposed assessment shall be made by recording the liability of the taxpayer in the office of the secretary in accordance with rules prescribed by the secretary. (3) Upon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment.

(1) The Secretary of the Department of Finance and Administration shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed by all state tax laws.

(2) The proposed assessment shall be made by recording the liability of the taxpayer in the office of the secretary in accordance with rules prescribed by the secretary.

(3) Upon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment.

(b) (1) The secretary shall collect all taxes imposed by any state tax law. (2) (A) (i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax. (ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment. (iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (B) If the taxpayer has requested administrative relief under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., the final assessment shall be issued according to § 26-18-405 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (C) (i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued. (ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies. (3) Upon receipt of the final assessment from the secretary, the person liable for the tax shall pay the stated amount including any interest, additions to tax, and assessable penalties at the place and time stated in the final assessment.

(1) The secretary shall collect all taxes imposed by any state tax law.

(2) (A) (i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax. (ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment. (iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (B) If the taxpayer has requested administrative relief under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., the final assessment shall be issued according to § 26-18-405 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable. (C) (i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued. (ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies.

(A) (i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax. (ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment. (iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax.

(ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment.

(iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(B) If the taxpayer has requested administrative relief under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., the final assessment shall be issued according to § 26-18-405 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable.

(C) (i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued. (ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies.

(i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued.

(ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies.

(3) Upon receipt of the final assessment from the secretary, the person liable for the tax shall pay the stated amount including any interest, additions to tax, and assessable penalties at the place and time stated in the final assessment.

Amended by Act 2021, No. 593,§ 8, eff. 1/1/2023.

Amended by Act 2019, No. 315,§ 2942, eff. 7/24/2019.

Acts 1979, No. 401, § 12; A.S.A. 1947, § 84-4712; Acts 2003, No. 1718, §§ 3-5.
Ark. Code Ann. § 26-51-204 — AR Code / Title 26 / Chapter 51 / Subchapter 2 / Section 26-51-204
Railroads and public utilities - Apportionment - Definitions
Status: in_force

(a) Every railroad or other public utility, whether organized under the laws of this state or any other state or the federal government, shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall pay the state income tax levied by this subchapter upon that proportion of its entire net income applicable to the State of Arkansas. (b) (1) An organization operating a railroad partly within this state and partly without this state shall apportion the net operating income attributable to this state by multiplying the organization's income by: (A) The sales factor described in subdivision (b)(2) of this section; or (B) A fraction, the numerator of which is the sum of the property factor described in subdivision (b)(3) of this section, the payroll factor described in subdivision (b)(4) of this section, and two (2) times the sales factor described in subdivision (b)(2) of this section, and the denominator of which is four (4). (2) The sales factor is a fraction, the numerator of which is the sum of the taxpayer's gross revenue from within this state and the proportionate part of the taxpayer's interstate revenues determined on the basis of the taxpayer's miles operated within this state compared to the taxpayer's total miles operated within the railway system, and the denominator of which is the total operating revenues of the taxpayer. (3) (A) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax year, and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax year. (B) The average value of the taxpayer's operating equipment, including without limitation locomotives, freight and passenger cars, and work and miscellaneous equipment, shall be apportioned to this state in the ratio of the total miles the taxpayer's property is operated within this state to the total miles the taxpayer's property is operated throughout the railway system. (C) The average value of the taxpayer's real and tangible personal property owned in this state is the average of the original cost of the real and tangible personal property at the beginning and the end of the tax year. (D) The taxpayer's real and tangible personal property rented and used in this state is valued at eight (8) times the net annual rental amount. (4) The payroll factor is a fraction, the numerator of which is the sum of the compensation paid by the taxpayer for services performed entirely within the state and a proportionate part of the compensation paid by the taxpayer for services performed both within and without the state based on the ratio of the taxpayer's total miles traveled within the state to the taxpayer's total miles traveled, and the denominator of which is total compensation paid by the taxpayer during the tax year. (5) As used in this subsection: (A) "Nonoperating income" means all income other than operating income; and (B) "Operating income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations. (c) The Secretary of the Department of Finance and Administration may promulgate rules to administer this section. Amended by Act 2023, No. 658,§ 3, eff. for tax years beginning on or after 1/1/2023. Acts 1929, No. 118, Art. 2, § 3; Pope's Dig., § 14026; A.S.A. 1947, § 84-2003; Acts 2007, No. 218, § 10.

(a) Every railroad or other public utility, whether organized under the laws of this state or any other state or the federal government, shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall pay the state income tax levied by this subchapter upon that proportion of its entire net income applicable to the State of Arkansas.

(b) (1) An organization operating a railroad partly within this state and partly without this state shall apportion the net operating income attributable to this state by multiplying the organization's income by: (A) The sales factor described in subdivision (b)(2) of this section; or (B) A fraction, the numerator of which is the sum of the property factor described in subdivision (b)(3) of this section, the payroll factor described in subdivision (b)(4) of this section, and two (2) times the sales factor described in subdivision (b)(2) of this section, and the denominator of which is four (4). (2) The sales factor is a fraction, the numerator of which is the sum of the taxpayer's gross revenue from within this state and the proportionate part of the taxpayer's interstate revenues determined on the basis of the taxpayer's miles operated within this state compared to the taxpayer's total miles operated within the railway system, and the denominator of which is the total operating revenues of the taxpayer. (3) (A) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax year, and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax year. (B) The average value of the taxpayer's operating equipment, including without limitation locomotives, freight and passenger cars, and work and miscellaneous equipment, shall be apportioned to this state in the ratio of the total miles the taxpayer's property is operated within this state to the total miles the taxpayer's property is operated throughout the railway system. (C) The average value of the taxpayer's real and tangible personal property owned in this state is the average of the original cost of the real and tangible personal property at the beginning and the end of the tax year. (D) The taxpayer's real and tangible personal property rented and used in this state is valued at eight (8) times the net annual rental amount. (4) The payroll factor is a fraction, the numerator of which is the sum of the compensation paid by the taxpayer for services performed entirely within the state and a proportionate part of the compensation paid by the taxpayer for services performed both within and without the state based on the ratio of the taxpayer's total miles traveled within the state to the taxpayer's total miles traveled, and the denominator of which is total compensation paid by the taxpayer during the tax year. (5) As used in this subsection: (A) "Nonoperating income" means all income other than operating income; and (B) "Operating income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

(1) An organization operating a railroad partly within this state and partly without this state shall apportion the net operating income attributable to this state by multiplying the organization's income by: (A) The sales factor described in subdivision (b)(2) of this section; or (B) A fraction, the numerator of which is the sum of the property factor described in subdivision (b)(3) of this section, the payroll factor described in subdivision (b)(4) of this section, and two (2) times the sales factor described in subdivision (b)(2) of this section, and the denominator of which is four (4).

(A) The sales factor described in subdivision (b)(2) of this section; or

(B) A fraction, the numerator of which is the sum of the property factor described in subdivision (b)(3) of this section, the payroll factor described in subdivision (b)(4) of this section, and two (2) times the sales factor described in subdivision (b)(2) of this section, and the denominator of which is four (4).

(2) The sales factor is a fraction, the numerator of which is the sum of the taxpayer's gross revenue from within this state and the proportionate part of the taxpayer's interstate revenues determined on the basis of the taxpayer's miles operated within this state compared to the taxpayer's total miles operated within the railway system, and the denominator of which is the total operating revenues of the taxpayer.

(3) (A) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax year, and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax year. (B) The average value of the taxpayer's operating equipment, including without limitation locomotives, freight and passenger cars, and work and miscellaneous equipment, shall be apportioned to this state in the ratio of the total miles the taxpayer's property is operated within this state to the total miles the taxpayer's property is operated throughout the railway system. (C) The average value of the taxpayer's real and tangible personal property owned in this state is the average of the original cost of the real and tangible personal property at the beginning and the end of the tax year. (D) The taxpayer's real and tangible personal property rented and used in this state is valued at eight (8) times the net annual rental amount.

(A) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax year, and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax year.

(B) The average value of the taxpayer's operating equipment, including without limitation locomotives, freight and passenger cars, and work and miscellaneous equipment, shall be apportioned to this state in the ratio of the total miles the taxpayer's property is operated within this state to the total miles the taxpayer's property is operated throughout the railway system.

(C) The average value of the taxpayer's real and tangible personal property owned in this state is the average of the original cost of the real and tangible personal property at the beginning and the end of the tax year.

(D) The taxpayer's real and tangible personal property rented and used in this state is valued at eight (8) times the net annual rental amount.

(4) The payroll factor is a fraction, the numerator of which is the sum of the compensation paid by the taxpayer for services performed entirely within the state and a proportionate part of the compensation paid by the taxpayer for services performed both within and without the state based on the ratio of the taxpayer's total miles traveled within the state to the taxpayer's total miles traveled, and the denominator of which is total compensation paid by the taxpayer during the tax year.

(5) As used in this subsection: (A) "Nonoperating income" means all income other than operating income; and (B) "Operating income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

(A) "Nonoperating income" means all income other than operating income; and

(B) "Operating income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

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

Amended by Act 2023, No. 658,§ 3, eff. for tax years beginning on or after 1/1/2023.

Acts 1929, No. 118, Art. 2, § 3; Pope's Dig., § 14026; A.S.A. 1947, § 84-2003; Acts 2007, No. 218, § 10.
Ark. Code Ann. § 26-26-1611 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1611
Assignment or apportionment of assessed value
Status: in_force

The Tax Division of the Arkansas Public Service Commission shall assign or apportion the assessed value of the property of all persons, firms, companies, copartnerships, associations, and corporations which it is required to assess in the following manner: (1) There shall be deducted from the true market or actual value of the entire property, tangible and intangible, ascertained as provided in this subchapter, the true market or actual value as ascertained from the information furnished by report or otherwise of all real and personal property of the company not used in its business as a public utility, and the remainder shall be treated as the true market or actual value of all its property, tangible or intangible, actually used or employed in its public utility business; (2) The division shall then ascertain and fix the value of the total utility operating property, tangible and intangible, in this state by taking such proportion of the true market or actual value of the entire operating property, tangible or intangible, of the company actually used in its public utility business as its total lines within this state bear to the total lines, both within and without this state, or as its total receipts or income from operation, both within and without this state, or by using such other recognized method or combination of methods as will, in the judgment of the division, result in a just and equitable apportionment to this state of its due proportion of the value of the total utility operating property; and (3) (A) When the value of the total utility operating property, tangible and intangible, in this state has been determined, or when the property and operations of the company are wholly within this state, there shall be assigned or apportioned to the several counties, towns, school districts, and other taxing districts through or in which the company operates the value of all real estate and all tangible personal property which had a fixed situs therein on January 1 of the current tax year. The remaining part of the assessment, if any, shall be assigned or apportioned among the several taxing districts in proportion to the value of the tangible property assigned or apportioned thereto. (B) (i) The value assigned to rolling stock of street, suburban, or interurban railroads and railroad companies shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein. (ii) The value of the personal property of any express or sleeping car company shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein. Acts 1927, No. 129, § 22; Pope's Dig., § 2048; Acts 1961, No. 129, § 4; A.S.A. 1947, § 84-610.

The Tax Division of the Arkansas Public Service Commission shall assign or apportion the assessed value of the property of all persons, firms, companies, copartnerships, associations, and corporations which it is required to assess in the following manner:

(1) There shall be deducted from the true market or actual value of the entire property, tangible and intangible, ascertained as provided in this subchapter, the true market or actual value as ascertained from the information furnished by report or otherwise of all real and personal property of the company not used in its business as a public utility, and the remainder shall be treated as the true market or actual value of all its property, tangible or intangible, actually used or employed in its public utility business;

(2) The division shall then ascertain and fix the value of the total utility operating property, tangible and intangible, in this state by taking such proportion of the true market or actual value of the entire operating property, tangible or intangible, of the company actually used in its public utility business as its total lines within this state bear to the total lines, both within and without this state, or as its total receipts or income from operation, both within and without this state, or by using such other recognized method or combination of methods as will, in the judgment of the division, result in a just and equitable apportionment to this state of its due proportion of the value of the total utility operating property; and

(3) (A) When the value of the total utility operating property, tangible and intangible, in this state has been determined, or when the property and operations of the company are wholly within this state, there shall be assigned or apportioned to the several counties, towns, school districts, and other taxing districts through or in which the company operates the value of all real estate and all tangible personal property which had a fixed situs therein on January 1 of the current tax year. The remaining part of the assessment, if any, shall be assigned or apportioned among the several taxing districts in proportion to the value of the tangible property assigned or apportioned thereto. (B) (i) The value assigned to rolling stock of street, suburban, or interurban railroads and railroad companies shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein. (ii) The value of the personal property of any express or sleeping car company shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein.

(A) When the value of the total utility operating property, tangible and intangible, in this state has been determined, or when the property and operations of the company are wholly within this state, there shall be assigned or apportioned to the several counties, towns, school districts, and other taxing districts through or in which the company operates the value of all real estate and all tangible personal property which had a fixed situs therein on January 1 of the current tax year. The remaining part of the assessment, if any, shall be assigned or apportioned among the several taxing districts in proportion to the value of the tangible property assigned or apportioned thereto.

(B) (i) The value assigned to rolling stock of street, suburban, or interurban railroads and railroad companies shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein. (ii) The value of the personal property of any express or sleeping car company shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein.

(i) The value assigned to rolling stock of street, suburban, or interurban railroads and railroad companies shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein.

(ii) The value of the personal property of any express or sleeping car company shall be apportioned among the several counties, towns, and school districts through or in which the company operated in proportion to the mileage operated therein.

Acts 1927, No. 129, § 22; Pope's Dig., § 2048; Acts 1961, No. 129, § 4; A.S.A. 1947, § 84-610.
Ark. Code Ann. § 26-78-108 — AR Code / Title 26 / Chapter 78 / Section 26-78-108
Disbursement of revenues
Status: in_force

(a) In the case of the County and Municipality Vehicle Tax, the county treasurer not later than the tenth day next following the end of each calendar month shall distribute the revenues so received by the county treasurer as follows: (1) Each municipality shall receive by deposit with the municipal treasurer the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 within the corporate limits of the municipality; and (2) The county shall receive the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 in the county but outside of the corporate limits of any municipality in the county. (b) Except in the case of the issuance of bonds, as provided, proceeds of the vehicle tax shall be handled as follows: (1) Proceeds of the vehicle tax received by the county treasurer shall be credited to the county highway fund, there to be used for the maintenance, construction, and reconstruction of roads, bridges, and other public ways in the county highway system. The county treasurer shall be entitled to a commission of two percent (2%) for handling the funds; (2) Proceeds of the tax received by the treasurer of each municipality from collections pursuant to the levy by the county quorum court shall be credited to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality; and (3) Proceeds received from a levy made directly by the governing body of a municipality, pursuant to the authority and subject to the conditions set forth in this chapter, shall be credited by the treasurer of the municipality to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality. (c) All vehicle tax revenues received by the county and the municipality shall be revenues of the year in which received by the respective treasurers thereof. Acts 1965, No. 446, § 7; A.S.A. 1947, § 76-2307.

(a) In the case of the County and Municipality Vehicle Tax, the county treasurer not later than the tenth day next following the end of each calendar month shall distribute the revenues so received by the county treasurer as follows: (1) Each municipality shall receive by deposit with the municipal treasurer the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 within the corporate limits of the municipality; and (2) The county shall receive the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 in the county but outside of the corporate limits of any municipality in the county.

(1) Each municipality shall receive by deposit with the municipal treasurer the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 within the corporate limits of the municipality; and

(2) The county shall receive the full amount paid by a taxpayer residing at the time of payment as reflected by the address of the taxpayer on the receipt referred to in § 26-78-106 in the county but outside of the corporate limits of any municipality in the county.

(b) Except in the case of the issuance of bonds, as provided, proceeds of the vehicle tax shall be handled as follows: (1) Proceeds of the vehicle tax received by the county treasurer shall be credited to the county highway fund, there to be used for the maintenance, construction, and reconstruction of roads, bridges, and other public ways in the county highway system. The county treasurer shall be entitled to a commission of two percent (2%) for handling the funds; (2) Proceeds of the tax received by the treasurer of each municipality from collections pursuant to the levy by the county quorum court shall be credited to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality; and (3) Proceeds received from a levy made directly by the governing body of a municipality, pursuant to the authority and subject to the conditions set forth in this chapter, shall be credited by the treasurer of the municipality to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality.

(1) Proceeds of the vehicle tax received by the county treasurer shall be credited to the county highway fund, there to be used for the maintenance, construction, and reconstruction of roads, bridges, and other public ways in the county highway system. The county treasurer shall be entitled to a commission of two percent (2%) for handling the funds;

(2) Proceeds of the tax received by the treasurer of each municipality from collections pursuant to the levy by the county quorum court shall be credited to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality; and

(3) Proceeds received from a levy made directly by the governing body of a municipality, pursuant to the authority and subject to the conditions set forth in this chapter, shall be credited by the treasurer of the municipality to the street fund, there to be used for the maintenance, construction, and reconstruction of streets and other public ways in the municipality.

(c) All vehicle tax revenues received by the county and the municipality shall be revenues of the year in which received by the respective treasurers thereof.

Acts 1965, No. 446, § 7; A.S.A. 1947, § 76-2307.
Ark. Code Ann. § 26-17-303 — AR Code / Title 26 / Chapter 17 / Subchapter 3 / Section 26-17-303
Petroleum products
Status: in_force

Inspection of petroleum oils and products required to be made by law shall devolve on the Secretary of the Department of Finance and Administration who shall collect the fees therefor provided by law. Amended by Act 2019, No. 910,§ 3598, eff. 7/1/2019. Acts 1933, No. 12, § 5; Pope's Dig., § 13356; A.S.A. 1947, § 84-1706.

Inspection of petroleum oils and products required to be made by law shall devolve on the Secretary of the Department of Finance and Administration who shall collect the fees therefor provided by law.

Amended by Act 2019, No. 910,§ 3598, eff. 7/1/2019.

Acts 1933, No. 12, § 5; Pope's Dig., § 13356; A.S.A. 1947, § 84-1706.
Ark. Code Ann. § 26-51-2503 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2503
Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf
Status: in_force

(a) (1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas School for the Blind and the Arkansas School for the Deaf. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas School for the Blind and the Arkansas School for the Deaf. If you wish to make a contribution to the schools, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration." (2) The Arkansas School for the Blind and the Arkansas School for the Deaf check-off program on state income tax returns shall be effective beginning with the returns for the 2001 income year and each income year thereafter. (3) The Secretary of the Department of Finance and Administration may promulgate all rules and all income tax forms, returns, and schedules necessary to implement this section. (b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas School for the Blind and the Arkansas School for the Deaf through this state income tax check-off during the quarter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified. (c) The Treasurer of State shall credit fifty percent (50%) of the amount certified each quarter to the School for the Blind Fund Account and fifty percent (50%) to the School for the Deaf Fund Account. Amended by Act 2019, No. 315,§ 2987, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3806, eff. 7/1/2019. Acts 2001, No. 1556, § 1.

(a) (1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas School for the Blind and the Arkansas School for the Deaf. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas School for the Blind and the Arkansas School for the Deaf. If you wish to make a contribution to the schools, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration." (2) The Arkansas School for the Blind and the Arkansas School for the Deaf check-off program on state income tax returns shall be effective beginning with the returns for the 2001 income year and each income year thereafter. (3) The Secretary of the Department of Finance and Administration may promulgate all rules and all income tax forms, returns, and schedules necessary to implement this section.

(1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: (A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas School for the Blind and the Arkansas School for the Deaf. Your refund will be reduced by this amount. (B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas School for the Blind and the Arkansas School for the Deaf. If you wish to make a contribution to the schools, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration."

(A) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas School for the Blind and the Arkansas School for the Deaf. Your refund will be reduced by this amount.

(B) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas School for the Blind and the Arkansas School for the Deaf. If you wish to make a contribution to the schools, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration."

(2) The Arkansas School for the Blind and the Arkansas School for the Deaf check-off program on state income tax returns shall be effective beginning with the returns for the 2001 income year and each income year thereafter.

(3) The Secretary of the Department of Finance and Administration may promulgate all rules and all income tax forms, returns, and schedules necessary to implement this section.

(b) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas School for the Blind and the Arkansas School for the Deaf through this state income tax check-off during the quarter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.

(c) The Treasurer of State shall credit fifty percent (50%) of the amount certified each quarter to the School for the Blind Fund Account and fifty percent (50%) to the School for the Deaf Fund Account.

Amended by Act 2019, No. 315,§ 2987, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3806, eff. 7/1/2019.

Acts 2001, No. 1556, § 1.
Ark. Code Ann. § 26-75-305 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-305
Voters' approval of bonds
Status: in_force

No ordinance shall be passed by the governing body of a city under § 26-75-304 until a majority of the qualified electors of the city voting on the question shall have approved at an election called for that purpose and conducted in accordance with the general municipal election laws the principal amount of the bonds and the purpose for which the bonds will be issued. Acts 1975, No. 990, § 17, as added by Acts 1983, No. 722, § 8; A.S.A. 1947, § 19-4522.4.

No ordinance shall be passed by the governing body of a city under § 26-75-304 until a majority of the qualified electors of the city voting on the question shall have approved at an election called for that purpose and conducted in accordance with the general municipal election laws the principal amount of the bonds and the purpose for which the bonds will be issued.

Acts 1975, No. 990, § 17, as added by Acts 1983, No. 722, § 8; A.S.A. 1947, § 19-4522.4.
Ark. Code Ann. § 26-20-104 — AR Code / Title 26 / Chapter 20 / Section 26-20-104
Authority to enter agreement
Status: in_force

(a) The Secretary of the Department of Finance and Administration is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. (b) In furtherance of the agreement, the secretary is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. (c) The secretary is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. (d) Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. (e) The secretary or his or her designee is authorized to represent this state before the other states that are signatories to the agreement. Amended by Act 2019, No. 910,§ 3673, eff. 7/1/2019. Acts 2001, No. 1279, § 4.

(a) The Secretary of the Department of Finance and Administration is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

(b) In furtherance of the agreement, the secretary is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.

(c) The secretary is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter.

(d) Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.

(e) The secretary or his or her designee is authorized to represent this state before the other states that are signatories to the agreement.

Amended by Act 2019, No. 910,§ 3673, eff. 7/1/2019.

Acts 2001, No. 1279, § 4.
Ark. Code Ann. § 26-51-423 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-423
Deductions - Expenses
Status: in_force

(a) In computing net income, there shall be allowed as deductions the following expenses: (1) Business Expenses. All of 26 U.S.C. § 162 , except subsection (n), as in effect on January 1, 2019, regarding trade or business expenses, is adopted for the purpose of computing Arkansas income tax liability; (2) Medical and Dental Expenses. Title 26 U.S.C. § 213 , as in effect on January 1, 2011, is adopted in computing the medical and dental expense deduction under the state income tax law; (3) Travel Expenses. In determining travel expenses deductible as a business expense in computing net income as provided under subdivision (a)(1) of this section, the deduction for vehicle miles shall be determined by the Secretary of the Department of Finance and Administration under his or her regulatory authority in § 26-18-301 ; and (4) Moving Expenses. Title 26 U.S.C. § 217 , as in effect on January 1, 2011, regarding the deduction of moving expenses, is adopted for the purpose of computing Arkansas income tax liability. (b) Title 26 U.S.C. § 274 , as in effect on January 1, 2019, regarding the deduction of expenses for entertainment, amusement, recreation, business meals, travel, et cetera, is adopted for the purpose of computing Arkansas income tax liability. (c) (1) An individual who is self-employed shall be allowed a deduction equal to the applicable percentage as set forth in 26 U.S.C. § 162(l)(1)(B) as in effect on January 1, 1999, of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his or her spouse, and his or her dependents. (2) (A) No deduction shall be allowed under this subsection to the extent that the amount of the deduction exceeds the taxpayer's earned income derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established. (B) This subsection shall not apply to any taxpayer who is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or the spouse of the taxpayer. (3) Any amount paid by the taxpayer for insurance to which this subsection applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under subdivision (a)(2) of this section. (d) Title 26 U.S.C. § 221 , as in effect on January 2, 2013, regarding the deduction of interest paid on qualified education loans, is adopted for the purpose of computing Arkansas income tax liability. (e) Title 26 U.S.C. § 198 , as in effect on January 1, 2011, regarding the deduction of costs paid or incurred for the cleanup of certain hazardous substances, is adopted for the purpose of computing Arkansas income tax liability. (f) Title 26 U.S.C. § 190 , as in effect on January 1, 2001, regarding the deduction of costs paid or incurred to improve access to vehicles and facilities for handicapped and elderly persons, is adopted for the purpose of computing Arkansas income tax liability. (g) (1) A deduction pursuant to subdivision (a)(1) of this section for interest or intangible-related expenses paid by the taxpayer to a related party shall be allowed only if: (A) The interest or intangible-related income received by the related party is subject to income tax imposed by the State of Arkansas, another state, or a foreign government that has entered into a comprehensive income tax treaty with the United States; (B) The interest or intangible-related income received by the related party was received pursuant to: (i) An "arm's length" contract or at an "arm's length" rate of interest; and (ii) A transaction not intended to avoid the payment of Arkansas income tax otherwise due; (C) The taxpayer and the secretary enter into a written agreement prior to the due date of the taxpayer's Arkansas income tax return: (i) Authorizing the taxpayer to take the deduction for the tax year at issue; or (ii) Requiring the use of an alternative method of income apportionment by the taxpayer for the tax year at issue; or (D) During the taxable year, the related party recipient of interest or intangible related income, in a location not described in subdivision (g)(1)(A) of this section, a "non-tax location": (i) Operates an active trade or business in the non-tax location; (ii) Has a minimum of fifty (50) full-time-equivalent employees in the non-tax location; (iii) Owns real or tangible personal property with a fair market value in excess of one million dollars ($1,000,000) located in the non-tax location; and (iv) Has revenues generated from sources within the non-tax location in excess of one million dollars ($1,000,000). (2) "Related party" means a related party as defined by 26 U.S.C. § 267 , as in effect on January 1, 2003. (h) Title 26 U.S.C. § 194 , as in effect on January 1, 2007, regarding the amortization of qualified reforestation expenses, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2019, No. 910,§ 3718, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3717, eff. 7/1/2019. Amended by Act 2019, No. 870,§ 7, eff. for tax years beginning on or after 1/1/2019. Amended by Act 2019, No. 870,§ 6, eff. for tax years beginning on or after 1/1/2019. Amended by Act 2013, No. 1254,§ 9, eff. 8/16/2013, op. for tax years beginning on or after 1/1/2013. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1957, No. 550, § 1; 1967, No. 95, §§ 1, 2; 1968 (1st Ex. Sess.), No. 22, § 1; 1971, No. 457, § 1; 1975, No. 271, § 1; 1979, No. 912, § 1; 1981, No. 469, § 1; 1983, No. 379, §§ 8, 9; A.S.A. 1947, §§ 84-2016, 84-2016.11; Acts 1987, No. 382, §§ 14, 23, 25; 1989, No. 826, §§ 4, 26-28; 1991, No. 685, § 5; 1993, No. 785, § 8; 1995, No. 1160, § 2; 1997, No. 951, §§ 7-10; 1997, No. 1000, § 15; 1999, No. 1126, § 30; 2001, No. 773, § 8; 2003, No. 663, § 9; 2003, No. 1286, § 1; 2005, No. 675, § 9; 2007, No. 218, §§ 24, 25; 2009, No. 372, §§ 15, 16; 2011, No. 787, §§ 20-24.

(a) In computing net income, there shall be allowed as deductions the following expenses: (1) Business Expenses. All of 26 U.S.C. § 162 , except subsection (n), as in effect on January 1, 2019, regarding trade or business expenses, is adopted for the purpose of computing Arkansas income tax liability; (2) Medical and Dental Expenses. Title 26 U.S.C. § 213 , as in effect on January 1, 2011, is adopted in computing the medical and dental expense deduction under the state income tax law; (3) Travel Expenses. In determining travel expenses deductible as a business expense in computing net income as provided under subdivision (a)(1) of this section, the deduction for vehicle miles shall be determined by the Secretary of the Department of Finance and Administration under his or her regulatory authority in § 26-18-301 ; and (4) Moving Expenses. Title 26 U.S.C. § 217 , as in effect on January 1, 2011, regarding the deduction of moving expenses, is adopted for the purpose of computing Arkansas income tax liability.

(1) Business Expenses. All of 26 U.S.C. § 162 , except subsection (n), as in effect on January 1, 2019, regarding trade or business expenses, is adopted for the purpose of computing Arkansas income tax liability;

(2) Medical and Dental Expenses. Title 26 U.S.C. § 213 , as in effect on January 1, 2011, is adopted in computing the medical and dental expense deduction under the state income tax law;

(3) Travel Expenses. In determining travel expenses deductible as a business expense in computing net income as provided under subdivision (a)(1) of this section, the deduction for vehicle miles shall be determined by the Secretary of the Department of Finance and Administration under his or her regulatory authority in § 26-18-301 ; and

(4) Moving Expenses. Title 26 U.S.C. § 217 , as in effect on January 1, 2011, regarding the deduction of moving expenses, is adopted for the purpose of computing Arkansas income tax liability.

(b) Title 26 U.S.C. § 274 , as in effect on January 1, 2019, regarding the deduction of expenses for entertainment, amusement, recreation, business meals, travel, et cetera, is adopted for the purpose of computing Arkansas income tax liability.

(c) (1) An individual who is self-employed shall be allowed a deduction equal to the applicable percentage as set forth in 26 U.S.C. § 162(l)(1)(B) as in effect on January 1, 1999, of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his or her spouse, and his or her dependents. (2) (A) No deduction shall be allowed under this subsection to the extent that the amount of the deduction exceeds the taxpayer's earned income derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established. (B) This subsection shall not apply to any taxpayer who is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or the spouse of the taxpayer. (3) Any amount paid by the taxpayer for insurance to which this subsection applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under subdivision (a)(2) of this section.

(1) An individual who is self-employed shall be allowed a deduction equal to the applicable percentage as set forth in 26 U.S.C. § 162(l)(1)(B) as in effect on January 1, 1999, of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his or her spouse, and his or her dependents.

(2) (A) No deduction shall be allowed under this subsection to the extent that the amount of the deduction exceeds the taxpayer's earned income derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established. (B) This subsection shall not apply to any taxpayer who is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or the spouse of the taxpayer.

(A) No deduction shall be allowed under this subsection to the extent that the amount of the deduction exceeds the taxpayer's earned income derived by the taxpayer from the trade or business with respect to which the plan providing the medical care coverage is established.

(B) This subsection shall not apply to any taxpayer who is eligible to participate in any subsidized health plan maintained by any employer of the taxpayer or the spouse of the taxpayer.

(3) Any amount paid by the taxpayer for insurance to which this subsection applies shall not be taken into account in computing the amount allowable to the taxpayer as a deduction under subdivision (a)(2) of this section.

(d) Title 26 U.S.C. § 221 , as in effect on January 2, 2013, regarding the deduction of interest paid on qualified education loans, is adopted for the purpose of computing Arkansas income tax liability.

(e) Title 26 U.S.C. § 198 , as in effect on January 1, 2011, regarding the deduction of costs paid or incurred for the cleanup of certain hazardous substances, is adopted for the purpose of computing Arkansas income tax liability.

(f) Title 26 U.S.C. § 190 , as in effect on January 1, 2001, regarding the deduction of costs paid or incurred to improve access to vehicles and facilities for handicapped and elderly persons, is adopted for the purpose of computing Arkansas income tax liability.

(g) (1) A deduction pursuant to subdivision (a)(1) of this section for interest or intangible-related expenses paid by the taxpayer to a related party shall be allowed only if: (A) The interest or intangible-related income received by the related party is subject to income tax imposed by the State of Arkansas, another state, or a foreign government that has entered into a comprehensive income tax treaty with the United States; (B) The interest or intangible-related income received by the related party was received pursuant to: (i) An "arm's length" contract or at an "arm's length" rate of interest; and (ii) A transaction not intended to avoid the payment of Arkansas income tax otherwise due; (C) The taxpayer and the secretary enter into a written agreement prior to the due date of the taxpayer's Arkansas income tax return: (i) Authorizing the taxpayer to take the deduction for the tax year at issue; or (ii) Requiring the use of an alternative method of income apportionment by the taxpayer for the tax year at issue; or (D) During the taxable year, the related party recipient of interest or intangible related income, in a location not described in subdivision (g)(1)(A) of this section, a "non-tax location": (i) Operates an active trade or business in the non-tax location; (ii) Has a minimum of fifty (50) full-time-equivalent employees in the non-tax location; (iii) Owns real or tangible personal property with a fair market value in excess of one million dollars ($1,000,000) located in the non-tax location; and (iv) Has revenues generated from sources within the non-tax location in excess of one million dollars ($1,000,000). (2) "Related party" means a related party as defined by 26 U.S.C. § 267 , as in effect on January 1, 2003.

(1) A deduction pursuant to subdivision (a)(1) of this section for interest or intangible-related expenses paid by the taxpayer to a related party shall be allowed only if: (A) The interest or intangible-related income received by the related party is subject to income tax imposed by the State of Arkansas, another state, or a foreign government that has entered into a comprehensive income tax treaty with the United States; (B) The interest or intangible-related income received by the related party was received pursuant to: (i) An "arm's length" contract or at an "arm's length" rate of interest; and (ii) A transaction not intended to avoid the payment of Arkansas income tax otherwise due; (C) The taxpayer and the secretary enter into a written agreement prior to the due date of the taxpayer's Arkansas income tax return: (i) Authorizing the taxpayer to take the deduction for the tax year at issue; or (ii) Requiring the use of an alternative method of income apportionment by the taxpayer for the tax year at issue; or (D) During the taxable year, the related party recipient of interest or intangible related income, in a location not described in subdivision (g)(1)(A) of this section, a "non-tax location": (i) Operates an active trade or business in the non-tax location; (ii) Has a minimum of fifty (50) full-time-equivalent employees in the non-tax location; (iii) Owns real or tangible personal property with a fair market value in excess of one million dollars ($1,000,000) located in the non-tax location; and (iv) Has revenues generated from sources within the non-tax location in excess of one million dollars ($1,000,000).

(A) The interest or intangible-related income received by the related party is subject to income tax imposed by the State of Arkansas, another state, or a foreign government that has entered into a comprehensive income tax treaty with the United States;

(B) The interest or intangible-related income received by the related party was received pursuant to: (i) An "arm's length" contract or at an "arm's length" rate of interest; and (ii) A transaction not intended to avoid the payment of Arkansas income tax otherwise due;

(i) An "arm's length" contract or at an "arm's length" rate of interest; and

(ii) A transaction not intended to avoid the payment of Arkansas income tax otherwise due;

(C) The taxpayer and the secretary enter into a written agreement prior to the due date of the taxpayer's Arkansas income tax return: (i) Authorizing the taxpayer to take the deduction for the tax year at issue; or (ii) Requiring the use of an alternative method of income apportionment by the taxpayer for the tax year at issue; or

(i) Authorizing the taxpayer to take the deduction for the tax year at issue; or

(ii) Requiring the use of an alternative method of income apportionment by the taxpayer for the tax year at issue; or

(D) During the taxable year, the related party recipient of interest or intangible related income, in a location not described in subdivision (g)(1)(A) of this section, a "non-tax location": (i) Operates an active trade or business in the non-tax location; (ii) Has a minimum of fifty (50) full-time-equivalent employees in the non-tax location; (iii) Owns real or tangible personal property with a fair market value in excess of one million dollars ($1,000,000) located in the non-tax location; and (iv) Has revenues generated from sources within the non-tax location in excess of one million dollars ($1,000,000).

(i) Operates an active trade or business in the non-tax location;

(ii) Has a minimum of fifty (50) full-time-equivalent employees in the non-tax location;

(iii) Owns real or tangible personal property with a fair market value in excess of one million dollars ($1,000,000) located in the non-tax location; and

(iv) Has revenues generated from sources within the non-tax location in excess of one million dollars ($1,000,000).

(2) "Related party" means a related party as defined by 26 U.S.C. § 267 , as in effect on January 1, 2003.

(h) Title 26 U.S.C. § 194 , as in effect on January 1, 2007, regarding the amortization of qualified reforestation expenses, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2019, No. 910,§ 3718, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3717, eff. 7/1/2019.

Amended by Act 2019, No. 870,§ 7, eff. for tax years beginning on or after 1/1/2019.

Amended by Act 2019, No. 870,§ 6, eff. for tax years beginning on or after 1/1/2019.

Amended by Act 2013, No. 1254,§ 9, eff. 8/16/2013, op. for tax years beginning on or after 1/1/2013.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1957, No. 550, § 1; 1967, No. 95, §§ 1, 2; 1968 (1st Ex. Sess.), No. 22, § 1; 1971, No. 457, § 1; 1975, No. 271, § 1; 1979, No. 912, § 1; 1981, No. 469, § 1; 1983, No. 379, §§ 8, 9; A.S.A. 1947, §§ 84-2016, 84-2016.11; Acts 1987, No. 382, §§ 14, 23, 25; 1989, No. 826, §§ 4, 26-28; 1991, No. 685, § 5; 1993, No. 785, § 8; 1995, No. 1160, § 2; 1997, No. 951, §§ 7-10; 1997, No. 1000, § 15; 1999, No. 1126, § 30; 2001, No. 773, § 8; 2003, No. 663, § 9; 2003, No. 1286, § 1; 2005, No. 675, § 9; 2007, No. 218, §§ 24, 25; 2009, No. 372, §§ 15, 16; 2011, No. 787, §§ 20-24.
Ark. Code Ann. § 26-53-110 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-110
Financial institutions
Status: in_force

Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations. Amended by Act 2017, No. 141,§ 49, eff. for tax years beginning on and after 1/1/2018. Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.

Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the state compensating tax levied in this subchapter, the same as such sales to other business corporations.

Amended by Act 2017, No. 141,§ 49, eff. for tax years beginning on and after 1/1/2018.

Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.
Ark. Code Ann. § 26-53-105 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-105
Sales and Use Tax Section
Status: in_force

The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter. Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019. Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.

The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.

Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019.

Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.
Ark. Code Ann. § 26-57-263 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-263
Cigarette inputs - Cigarette rolling machines
Status: in_force

(a) (1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state. (2) A cigarette input sold, possessed, transported, caused to be transported, or purchased in violation of this section is contraband and is subject to seizure and forfeiture to the state. (b) (1) A person licensed, permitted, appointed, or commissioned under this subchapter and a person that directly or indirectly controls a person licensed, permitted, appointed, or commissioned under this subchapter shall not possess or otherwise utilize a cigarette rolling machine. (2) A person that knowingly violates subdivision (b)(1) of this section shall be subject to the following civil penalties: (A) The revocation or termination of any license, permit, appointment, or commission under this subchapter; and (B) (i) A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Secretary of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or the Attorney General. (ii) Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state. (3) A person that violates subdivision (b)(1) of this section shall also be guilty of a criminal offense that is: (A) A Class C felony if the tax value of any cigarettes produced by means of the cigarette rolling machine is one hundred dollars ($100) or more; or (B) A Class A misdemeanor if the tax value of any cigarettes produced by means of the cigarette rolling machine is less than one hundred dollars ($100). (4) (A) This subsection does not apply to cigarette rolling machines intended and designed for use by individual consumers who do not intend to offer the resulting product for resale. (B) A cigarette rolling machine that has the capability to roll two hundred (200) cigarettes in less than fifteen (15) minutes is presumed to be for commercial use. Amended by Act 2019, No. 910,§ 4166, eff. 7/1/2019. Acts 2011, No. 836, § 11.

(a) (1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state. (2) A cigarette input sold, possessed, transported, caused to be transported, or purchased in violation of this section is contraband and is subject to seizure and forfeiture to the state.

(1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state.

(2) A cigarette input sold, possessed, transported, caused to be transported, or purchased in violation of this section is contraband and is subject to seizure and forfeiture to the state.

(b) (1) A person licensed, permitted, appointed, or commissioned under this subchapter and a person that directly or indirectly controls a person licensed, permitted, appointed, or commissioned under this subchapter shall not possess or otherwise utilize a cigarette rolling machine. (2) A person that knowingly violates subdivision (b)(1) of this section shall be subject to the following civil penalties: (A) The revocation or termination of any license, permit, appointment, or commission under this subchapter; and (B) (i) A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Secretary of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or the Attorney General. (ii) Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state. (3) A person that violates subdivision (b)(1) of this section shall also be guilty of a criminal offense that is: (A) A Class C felony if the tax value of any cigarettes produced by means of the cigarette rolling machine is one hundred dollars ($100) or more; or (B) A Class A misdemeanor if the tax value of any cigarettes produced by means of the cigarette rolling machine is less than one hundred dollars ($100). (4) (A) This subsection does not apply to cigarette rolling machines intended and designed for use by individual consumers who do not intend to offer the resulting product for resale. (B) A cigarette rolling machine that has the capability to roll two hundred (200) cigarettes in less than fifteen (15) minutes is presumed to be for commercial use.

(1) A person licensed, permitted, appointed, or commissioned under this subchapter and a person that directly or indirectly controls a person licensed, permitted, appointed, or commissioned under this subchapter shall not possess or otherwise utilize a cigarette rolling machine.

(2) A person that knowingly violates subdivision (b)(1) of this section shall be subject to the following civil penalties: (A) The revocation or termination of any license, permit, appointment, or commission under this subchapter; and (B) (i) A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Secretary of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or the Attorney General. (ii) Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state.

(A) The revocation or termination of any license, permit, appointment, or commission under this subchapter; and

(B) (i) A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Secretary of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or the Attorney General. (ii) Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state.

(i) A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Secretary of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or the Attorney General.

(ii) Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state.

(3) A person that violates subdivision (b)(1) of this section shall also be guilty of a criminal offense that is: (A) A Class C felony if the tax value of any cigarettes produced by means of the cigarette rolling machine is one hundred dollars ($100) or more; or (B) A Class A misdemeanor if the tax value of any cigarettes produced by means of the cigarette rolling machine is less than one hundred dollars ($100).

(A) A Class C felony if the tax value of any cigarettes produced by means of the cigarette rolling machine is one hundred dollars ($100) or more; or

(B) A Class A misdemeanor if the tax value of any cigarettes produced by means of the cigarette rolling machine is less than one hundred dollars ($100).

(4) (A) This subsection does not apply to cigarette rolling machines intended and designed for use by individual consumers who do not intend to offer the resulting product for resale. (B) A cigarette rolling machine that has the capability to roll two hundred (200) cigarettes in less than fifteen (15) minutes is presumed to be for commercial use.

(A) This subsection does not apply to cigarette rolling machines intended and designed for use by individual consumers who do not intend to offer the resulting product for resale.

(B) A cigarette rolling machine that has the capability to roll two hundred (200) cigarettes in less than fifteen (15) minutes is presumed to be for commercial use.

Amended by Act 2019, No. 910,§ 4166, eff. 7/1/2019.

Acts 2011, No. 836, § 11.
Ark. Code Ann. § 26-26-1204 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1204
Accounts and notes included in merchant's valuation
Status: in_force

Each merchant in giving a list of value of personal property as provided in § 26-26-1203 shall include in the valuation all good balances of accounts on his or her books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property. Acts 1883, No. 114, § 27, p. 199; C. & M. Dig., § 9943; Pope's Dig., § 13727; A.S.A. 1947, § 84-430.

Each merchant in giving a list of value of personal property as provided in § 26-26-1203 shall include in the valuation all good balances of accounts on his or her books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property.

Acts 1883, No. 114, § 27, p. 199; C. & M. Dig., § 9943; Pope's Dig., § 13727; A.S.A. 1947, § 84-430.
Ark. Code Ann. § 26-52-602 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-602
Vote to equalize taxes authorized
Status: in_force

Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter. Acts 1977, No. 48, § 2; A.S.A. 1947, § 84-1946.

Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.

Acts 1977, No. 48, § 2; A.S.A. 1947, § 84-1946.
Ark. Code Ann. § 26-51-446 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-446
Long-term intergenerational security
Status: in_force

(a) (1) All distributions of funds other than principal from the long-term intergenerational trust shall be taxable as provided in the Income Tax Act of 1929, § 26-51-101 et seq. (2) All distributions from the long-term intergenerational trust shall be deemed principal until all contributions of principal have been withdrawn. (b) (1) In addition to any income tax imposed for distributions from the long-term intergenerational trust as provided in subsection (a) of this section, there is hereby imposed a twenty percent (20%) penalty on all distributions from the long-term intergenerational trust in violation of this section or the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq. (2) The penalty shall be collected by the Department of Finance and Administration and shall be deposited into the State Treasury as general revenue. (c) A beneficiary must file a copy of the long-term intergenerational security trust agreement with his or her income tax return for each taxable year the beneficiary claims the tax benefits provided in this section and the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq. (d) Upon the death of the beneficiary, all funds remaining in the long-term intergenerational security trust shall be distributed to the beneficiary's estate, and all undistributed income shall be included in the beneficiary's final tax return. Acts 1995, No. 1303, §§ 4, 5, 7, 8.

(a) (1) All distributions of funds other than principal from the long-term intergenerational trust shall be taxable as provided in the Income Tax Act of 1929, § 26-51-101 et seq. (2) All distributions from the long-term intergenerational trust shall be deemed principal until all contributions of principal have been withdrawn.

(1) All distributions of funds other than principal from the long-term intergenerational trust shall be taxable as provided in the Income Tax Act of 1929, § 26-51-101 et seq.

(2) All distributions from the long-term intergenerational trust shall be deemed principal until all contributions of principal have been withdrawn.

(b) (1) In addition to any income tax imposed for distributions from the long-term intergenerational trust as provided in subsection (a) of this section, there is hereby imposed a twenty percent (20%) penalty on all distributions from the long-term intergenerational trust in violation of this section or the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq. (2) The penalty shall be collected by the Department of Finance and Administration and shall be deposited into the State Treasury as general revenue.

(1) In addition to any income tax imposed for distributions from the long-term intergenerational trust as provided in subsection (a) of this section, there is hereby imposed a twenty percent (20%) penalty on all distributions from the long-term intergenerational trust in violation of this section or the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq.

(2) The penalty shall be collected by the Department of Finance and Administration and shall be deposited into the State Treasury as general revenue.

(c) A beneficiary must file a copy of the long-term intergenerational security trust agreement with his or her income tax return for each taxable year the beneficiary claims the tax benefits provided in this section and the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq.

(d) Upon the death of the beneficiary, all funds remaining in the long-term intergenerational security trust shall be distributed to the beneficiary's estate, and all undistributed income shall be included in the beneficiary's final tax return.

Acts 1995, No. 1303, §§ 4, 5, 7, 8.
Ark. Code Ann. § 26-57-228 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-228
Purchases from unregistered, unpermitted dealers unlawful
Status: in_force

(a) It is unlawful for a retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products to purchase tobacco products, vapor products, alternative nicotine products, or e-liquid products from a person other than a permitted manufacturer, permitted wholesaler, or other permitted retailer. (b) Any retailer violating this subchapter upon conviction is guilty of a Class A misdemeanor for each purchase defined in subsection (a) of this section. Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 19, eff. 8/16/2013. Acts 1977, No. 546, § 9; A.S.A. 1947, § 84-4509.

(a) It is unlawful for a retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products to purchase tobacco products, vapor products, alternative nicotine products, or e-liquid products from a person other than a permitted manufacturer, permitted wholesaler, or other permitted retailer.

(b) Any retailer violating this subchapter upon conviction is guilty of a Class A misdemeanor for each purchase defined in subsection (a) of this section.

Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 19, eff. 8/16/2013.

Acts 1977, No. 546, § 9; A.S.A. 1947, § 84-4509.
Ark. Code Ann. § 26-74-315 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-315
Existing county sales taxes
Status: in_force

All county sales taxes adopted under the provisions of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq. However, these taxes shall be administered in accordance with § 26-74-201 et seq. and this subchapter. Acts 1981 (1st Ex. Sess.), No. 26, § 16; A.S.A. 1947, § 17-2036.

All county sales taxes adopted under the provisions of this subchapter which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of § 26-74-201 et seq. However, these taxes shall be administered in accordance with § 26-74-201 et seq. and this subchapter.

Acts 1981 (1st Ex. Sess.), No. 26, § 16; A.S.A. 1947, § 17-2036.
Ark. Code Ann. § 26-75-501 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-501
Tax additional
Status: in_force

The tax authorized by this subchapter shall be in addition to all other fees and taxes which cities of the first class and cities of the second class are now authorized by law to levy, whether levied in the form of excise, license, or privilege taxes. Acts 1968 (1st Ex. Sess.), No. 4, § 5; A.S.A. 1947, § 19-4512.

The tax authorized by this subchapter shall be in addition to all other fees and taxes which cities of the first class and cities of the second class are now authorized by law to levy, whether levied in the form of excise, license, or privilege taxes.

Acts 1968 (1st Ex. Sess.), No. 4, § 5; A.S.A. 1947, § 19-4512.