Ark. Code Ann. § 26-53-114 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-114
Exemption for certain machinery and equipment - Definitions
Status: in_force

(a) There is specifically exempted from the taxes levied in this subchapter: (1) (A) Only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1), machinery and equipment used directly in the producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing feed, processing of poultry and eggs and livestock, and the hatching of poultry. (B) The machinery and equipment will be exempt under this section if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state; (2) (A) Machinery purchased to replace existing machinery in its entirety and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this section. (B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components which can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation and minor components; and (3) (A) Machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing or processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town. (B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product. (b) As used in this section, "manufacturing" or "processing" refers to and includes those operations commonly understood within their ordinary meaning and shall also include: (1) Mining; (2) Quarrying; (3) Refining; (4) Extracting oil and gas; (5) Cotton ginning; (6) Drying of rice, soybeans, and other grains; (7) Manufacturing of feed; (8) Processing of poultry and eggs and the hatching of poultry; (9) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing; (10) Processing of scrap metal into grades and bales for further processing into steel and other metals; (11) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale; (12) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors; and (13) Producing of protective coatings which increase the quality and durability of a finished product. (c) (1) It is the intent of this section to exempt only such machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product. (2) As used in this section, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold in the commercial market. (3) For purposes of this subsection, the following definitions, specific inclusions, and specific exclusions shall apply and represent the intent of the General Assembly as to its interpretation of the term "used directly": (A) (i) Machinery and equipment used in actual production include machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle product while manufacturing is taking place are used directly; (B) Further, machinery and equipment used directly in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the product or its packaging materials at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or part of a unit of machinery that determine the physical characteristics of the product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; and (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; (C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section; and (ix) Machinery and equipment used by a manufacturer to produce or repair replacement dies, molds, repair parts or replacement parts, used or consumed in the manufacturer's own manufacturing process. (d) The Secretary of the Department of Finance and Administration may promulgate rules for the orderly and efficient administration of this section. Amended by Act 2023, No. 351,§ 1, eff. 10/1/2023. Amended by Act 2019, No. 315,§ 3000, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 2999, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3900, eff. 7/1/2019. Amended by Act 2013, No. 233,§ 2, eff. 10/1/2013. Acts 1949, No. 487, § 6; 1955, No. 55, § 1; 1957, No. 141, § 1; 1959, No. 35, § 1; 1959, No. 462, § 1; 1961, No. 140, § 1; 1967, No. 113, § 2; 1968 (1st Ex. Sess.), No. 5, § 2; 1971, No. 222, § 3; 1975, No. 760, § 2; 1983, No. 791, § 2; 1983, No. 870, § 2; 1985, No. 492, § 2; 1985, No. 841, § 2; A.S.A. 1947, § 84-3106; Acts 1987, No. 911, § 1; 1993, No. 1250, § 2; 1997, No. 1233, § 2; 1999, No. 854, § 3.; 2009, No. 1208, § 2.

(a) There is specifically exempted from the taxes levied in this subchapter: (1) (A) Only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1), machinery and equipment used directly in the producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing feed, processing of poultry and eggs and livestock, and the hatching of poultry. (B) The machinery and equipment will be exempt under this section if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state; (2) (A) Machinery purchased to replace existing machinery in its entirety and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this section. (B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components which can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation and minor components; and (3) (A) Machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing or processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town. (B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(1) (A) Only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1), machinery and equipment used directly in the producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing feed, processing of poultry and eggs and livestock, and the hatching of poultry. (B) The machinery and equipment will be exempt under this section if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state;

(A) Only to the extent that the machinery and equipment is purchased and used for the purposes set forth in this subdivision (a)(1), machinery and equipment used directly in the producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas, including facilities and plants for manufacturing feed, processing of poultry and eggs and livestock, and the hatching of poultry.

(B) The machinery and equipment will be exempt under this section if it is purchased and used to create new manufacturing or processing plants or facilities within this state or to expand existing manufacturing or processing plants or facilities within this state;

(2) (A) Machinery purchased to replace existing machinery in its entirety and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this section. (B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components which can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation and minor components; and

(A) Machinery purchased to replace existing machinery in its entirety and used directly in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in this state will be exempt under this section.

(B) (i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery. (ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components which can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation and minor components; and

(i) As used in subdivision (a)(2)(A) of this section, "machinery purchased to replace existing machinery" means that substantially all of the machinery and equipment required to perform an essential function is physically replaced with new machinery.

(ii) As used in subdivision (a)(2)(B)(i) of this section, "substantially" is intended to exclude routine repairs and maintenance and partial replacements that do not improve efficiency or extend the useful life of the entire machine, but it is not intended to mean that foundations and minor components which can be economically adapted, rebuilt, or refurbished must be completely replaced when replacement would be more expensive or impracticable than adapting, rebuilding, or refurbishing the old foundation and minor components; and

(3) (A) Machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing or processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town. (B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(A) Machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing or processing plants or facilities, cities, or towns in this state to prevent or reduce air or water pollution or contamination that might otherwise result from the operation of the plant, facility, city, or town.

(B) As used in this subdivision (a)(3), "machinery and equipment required by state or federal law, rules, or regulations to be installed and utilized by manufacturing and processing plants or facilities" includes: (i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and (ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(i) Machinery and equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product; and

(ii) Any repair parts and repair labor for machinery or equipment required by state or federal law, rules, or regulations to be used in the refining of petroleum-based products to remove sulfur pollutants from the refined product.

(b) As used in this section, "manufacturing" or "processing" refers to and includes those operations commonly understood within their ordinary meaning and shall also include: (1) Mining; (2) Quarrying; (3) Refining; (4) Extracting oil and gas; (5) Cotton ginning; (6) Drying of rice, soybeans, and other grains; (7) Manufacturing of feed; (8) Processing of poultry and eggs and the hatching of poultry; (9) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing; (10) Processing of scrap metal into grades and bales for further processing into steel and other metals; (11) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale; (12) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors; and (13) Producing of protective coatings which increase the quality and durability of a finished product.

(1) Mining;

(2) Quarrying;

(3) Refining;

(4) Extracting oil and gas;

(5) Cotton ginning;

(6) Drying of rice, soybeans, and other grains;

(7) Manufacturing of feed;

(8) Processing of poultry and eggs and the hatching of poultry;

(9) Printing of all kinds, types, and characters, including the services of overprinting and photographic processing incidental to printing;

(10) Processing of scrap metal into grades and bales for further processing into steel and other metals;

(11) Rebuilding or remanufacturing of used parts for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors if the rebuilt or remanufactured parts are not sold directly to the consumer but are sold for resale;

(12) Retreading of tires for automobiles, trucks, and other mobile equipment powered by electrical or internal combustion engines or motors; and

(13) Producing of protective coatings which increase the quality and durability of a finished product.

(c) (1) It is the intent of this section to exempt only such machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product. (2) As used in this section, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold in the commercial market. (3) For purposes of this subsection, the following definitions, specific inclusions, and specific exclusions shall apply and represent the intent of the General Assembly as to its interpretation of the term "used directly": (A) (i) Machinery and equipment used in actual production include machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle product while manufacturing is taking place are used directly; (B) Further, machinery and equipment used directly in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the product or its packaging materials at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or part of a unit of machinery that determine the physical characteristics of the product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; and (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; (C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section; and (ix) Machinery and equipment used by a manufacturer to produce or repair replacement dies, molds, repair parts or replacement parts, used or consumed in the manufacturer's own manufacturing process.

(1) It is the intent of this section to exempt only such machinery and equipment as shall be used directly in the actual manufacturing or processing operation at any time from the initial stage when actual manufacturing or processing begins through the completion of the finished article of commerce and the packaging of the finished end product.

(2) As used in this section, "directly" is used to limit the exemption to only the machinery and equipment used in actual production during processing, fabricating, or assembling raw materials or semifinished materials into the form in which the personal property is to be sold in the commercial market.

(3) For purposes of this subsection, the following definitions, specific inclusions, and specific exclusions shall apply and represent the intent of the General Assembly as to its interpretation of the term "used directly": (A) (i) Machinery and equipment used in actual production include machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle product while manufacturing is taking place are used directly; (B) Further, machinery and equipment used directly in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the product or its packaging materials at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or part of a unit of machinery that determine the physical characteristics of the product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; and (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product; (C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section; and (ix) Machinery and equipment used by a manufacturer to produce or repair replacement dies, molds, repair parts or replacement parts, used or consumed in the manufacturer's own manufacturing process.

(A) (i) Machinery and equipment used in actual production include machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease. (ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product. (iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process. (iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process. (v) Machinery and equipment used to transport or handle product while manufacturing is taking place are used directly;

(i) Machinery and equipment used in actual production include machinery and equipment that meet all other applicable requirements and which cause a recognizable and measurable mechanical, chemical, electrical, or electronic action to take place as a necessary and integral part of manufacturing, the absence of which would cause the manufacturing operation to cease.

(ii) "Directly" does not mean that the machinery and equipment must come into direct physical contact with any of the materials that become necessary and integral parts of the finished product.

(iii) Machinery and equipment which handle raw, semifinished, or finished materials or property before the manufacturing process begins are not used directly in the manufacturing process.

(iv) Machinery and equipment which are necessary for purposes of storing the finished product are not used directly in the manufacturing process.

(v) Machinery and equipment used to transport or handle product while manufacturing is taking place are used directly;

(B) Further, machinery and equipment used directly in the manufacturing process includes without limitation the following: (i) Molds, frames, cavities, and forms that determine the physical characteristics of the product or its packaging materials at any stage of the manufacturing process; (ii) Dies, tools, and devices attached to or part of a unit of machinery that determine the physical characteristics of the product or its packaging material at any stage of the manufacturing process; (iii) Testing equipment to measure the quality of the product at any stage of the manufacturing process; (iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; and (v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product;

(i) Molds, frames, cavities, and forms that determine the physical characteristics of the product or its packaging materials at any stage of the manufacturing process;

(ii) Dies, tools, and devices attached to or part of a unit of machinery that determine the physical characteristics of the product or its packaging material at any stage of the manufacturing process;

(iii) Testing equipment to measure the quality of the product at any stage of the manufacturing process;

(iv) Computers and related peripheral equipment that directly control or measure the manufacturing process; and

(v) Machinery and equipment that produce steam, electricity, or chemical catalysts and solutions that are essential to the manufacturing process but which are consumed during the course of the manufacturing process and do not become necessary and integral parts of the finished product;

(C) Machinery and equipment "used directly" in the manufacturing process shall not include the following: (i) Hand tools; (ii) Machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment; (iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed; (iv) Office machines and equipment including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process; (v) Buildings; (vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business; (vii) All furniture; (viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section; and (ix) Machinery and equipment used by a manufacturer to produce or repair replacement dies, molds, repair parts or replacement parts, used or consumed in the manufacturer's own manufacturing process.

(i) Hand tools;

(ii) Machinery, equipment, and tools used in maintaining and repairing any type of machinery and equipment;

(iii) Transportation equipment, including conveyors, used solely before or after the manufacturing process has been started or completed;

(iv) Office machines and equipment including computers and related peripheral equipment not directly used in controlling or measuring the manufacturing process;

(v) Buildings;

(vi) Machinery and equipment used in administrative, accounting, sales, or other such activities of the business;

(vii) All furniture;

(viii) All other machinery and equipment not used directly in manufacturing or processing operations as defined in this section; and

(ix) Machinery and equipment used by a manufacturer to produce or repair replacement dies, molds, repair parts or replacement parts, used or consumed in the manufacturer's own manufacturing process.

(d) The Secretary of the Department of Finance and Administration may promulgate rules for the orderly and efficient administration of this section.

Amended by Act 2023, No. 351,§ 1, eff. 10/1/2023.

Amended by Act 2019, No. 315,§ 3000, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 2999, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3900, eff. 7/1/2019.

Amended by Act 2013, No. 233,§ 2, eff. 10/1/2013.

Acts 1949, No. 487, § 6; 1955, No. 55, § 1; 1957, No. 141, § 1; 1959, No. 35, § 1; 1959, No. 462, § 1; 1961, No. 140, § 1; 1967, No. 113, § 2; 1968 (1st Ex. Sess.), No. 5, § 2; 1971, No. 222, § 3; 1975, No. 760, § 2; 1983, No. 791, § 2; 1983, No. 870, § 2; 1985, No. 492, § 2; 1985, No. 841, § 2; A.S.A. 1947, § 84-3106; Acts 1987, No. 911, § 1; 1993, No. 1250, § 2; 1997, No. 1233, § 2; 1999, No. 854, § 3.; 2009, No. 1208, § 2.
Ark. Code Ann. § 26-53-134 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-134
Exemption for natural gas used in manufacture of glass
Status: in_force

The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. Acts 1993, No. 1140, § 1; 2007, No. 182, § 24.

The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from:

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

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

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

Acts 1993, No. 1140, § 1; 2007, No. 182, § 24.
Ark. Code Ann. § 26-52-519 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-519
Credit voucher for sales tax on motor vehicles destroyed by catastrophic events - Definition
Status: in_force

(a) When a consumer has paid sales taxes on a motor vehicle within the last one hundred eighty (180) days and the motor vehicle is destroyed or damaged by some catastrophic event resulting from a natural cause to the extent that the value of the motor vehicle is less than thirty percent (30%) of its retail value, as found in the National Automobile Dealers Association's Official Price Guide, or other source approved by the Office of Motor Vehicle, the consumer may apply to the Secretary of the Department of Finance and Administration for a sales tax credit voucher in the amount of any state and local sales or use taxes paid on the motor vehicle transaction, if the consumer provides to the Department of Finance and Administration: (1) A written request for a credit voucher in accordance with § 26-18-507 ; (2) Evidence that the sales tax was paid when the motor vehicle was registered; (3) Evidence as to the extent of the destruction or damage to the value of the motor vehicle which is satisfactory to the department to prove the value of the motor vehicle prior to the event and the value after the destruction or damage occurred; (4) Evidence that the catastrophic event occurred within one hundred eighty (180) days of the motor vehicle's being first registered; and (5) Any other information as shall be required by the secretary as necessary to issue the voucher. (b) Claims for credit vouchers of sales or use tax under this section shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Any claim must be made in writing and filed within one (1) year from the date the vehicle was first registered. (c) When a consumer has tendered a trade-in motor vehicle toward the purchase of the vehicle which is credited under subsection (a) of this section, the consumer may apply to the secretary for a credit voucher in the amount of the trade-in vehicle's consideration also. (d) The sales and use tax credit vouchers issued under this section shall be used only to reduce any sales and use taxes due upon registration of a subsequent replacement vehicle. In no event shall a cash refund be given for the sales tax credit voucher or for any excess value of the credit voucher. The credit voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued. (e) The secretary shall prescribe the forms, the nature of satisfactory proof of the vehicle's values, and any other information as is necessary to issue the credit vouchers under this section. (f) As used in this section, "natural cause" means an act occasioned exclusively by the violence of nature in which all human agency is excluded from creating or entering into the cause of the damage or injury. Amended by Act 2021, No. 593,§ 26, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 3890, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3889, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3888, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3887, eff. 7/1/2019. Acts 1997, No. 1348, § 1.

(a) When a consumer has paid sales taxes on a motor vehicle within the last one hundred eighty (180) days and the motor vehicle is destroyed or damaged by some catastrophic event resulting from a natural cause to the extent that the value of the motor vehicle is less than thirty percent (30%) of its retail value, as found in the National Automobile Dealers Association's Official Price Guide, or other source approved by the Office of Motor Vehicle, the consumer may apply to the Secretary of the Department of Finance and Administration for a sales tax credit voucher in the amount of any state and local sales or use taxes paid on the motor vehicle transaction, if the consumer provides to the Department of Finance and Administration: (1) A written request for a credit voucher in accordance with § 26-18-507 ; (2) Evidence that the sales tax was paid when the motor vehicle was registered; (3) Evidence as to the extent of the destruction or damage to the value of the motor vehicle which is satisfactory to the department to prove the value of the motor vehicle prior to the event and the value after the destruction or damage occurred; (4) Evidence that the catastrophic event occurred within one hundred eighty (180) days of the motor vehicle's being first registered; and (5) Any other information as shall be required by the secretary as necessary to issue the voucher.

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

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

(3) Evidence as to the extent of the destruction or damage to the value of the motor vehicle which is satisfactory to the department to prove the value of the motor vehicle prior to the event and the value after the destruction or damage occurred;

(4) Evidence that the catastrophic event occurred within one hundred eighty (180) days of the motor vehicle's being first registered; and

(5) Any other information as shall be required by the secretary as necessary to issue the voucher.

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

(c) When a consumer has tendered a trade-in motor vehicle toward the purchase of the vehicle which is credited under subsection (a) of this section, the consumer may apply to the secretary for a credit voucher in the amount of the trade-in vehicle's consideration also.

(d) The sales and use tax credit vouchers issued under this section shall be used only to reduce any sales and use taxes due upon registration of a subsequent replacement vehicle. In no event shall a cash refund be given for the sales tax credit voucher or for any excess value of the credit voucher. The credit voucher shall be valid for six (6) months from the date of issuance and may only be used by the consumer to whom it was issued.

(e) The secretary shall prescribe the forms, the nature of satisfactory proof of the vehicle's values, and any other information as is necessary to issue the credit vouchers under this section.

(f) As used in this section, "natural cause" means an act occasioned exclusively by the violence of nature in which all human agency is excluded from creating or entering into the cause of the damage or injury.

Amended by Act 2021, No. 593,§ 26, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 3890, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3889, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3888, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3887, eff. 7/1/2019.

Acts 1997, No. 1348, § 1.
Ark. Code Ann. § 26-75-401 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-401
Authority supplemental
Status: in_force

The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes. Acts 1985, No. 488, § 9; A.S.A. 1947, § 19-3655.

The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes.

Acts 1985, No. 488, § 9; A.S.A. 1947, § 19-3655.
Ark. Code Ann. § 26-54-102 — AR Code / Title 26 / Chapter 54 / Section 26-54-102
Definition
Status: in_force

(a) As used in this chapter, "corporation" means any corporation or limited liability company, domestic and foreign, active and inactive, which is organized in or qualified under the laws of the State of Arkansas and includes, but is not limited to, any person or group of persons, any association, joint-stock company, business trust, or other organizations with or without charter constituting a separate legal entity of relationship with the purpose of obtaining some corporate privilege or franchise which is not allowed to them as individuals and which is exercising, or attempting to exercise, corporate-type acts, whether or not existing by virtue of a particular statute. (b) However, "corporation" does not include: (1) Nonprofit corporations; (2) Corporations which are organizations exempt from the federal income tax; or (3) Organizations formed under or governed by the Uniform Partnership Act (1996), § 4-46-101 et seq., or the Uniform Limited Partnership Act (2001), § 4-47-101 et seq. Amended by Act 2023, No. 459,§ 4, eff. 8/1/2023. Acts 1979, No. 889, § 2; A.S.A. 1947, § 84-1834; Acts 1987, No. 19, § 1; 2009, No. 655, § 40.

(a) As used in this chapter, "corporation" means any corporation or limited liability company, domestic and foreign, active and inactive, which is organized in or qualified under the laws of the State of Arkansas and includes, but is not limited to, any person or group of persons, any association, joint-stock company, business trust, or other organizations with or without charter constituting a separate legal entity of relationship with the purpose of obtaining some corporate privilege or franchise which is not allowed to them as individuals and which is exercising, or attempting to exercise, corporate-type acts, whether or not existing by virtue of a particular statute.

(b) However, "corporation" does not include: (1) Nonprofit corporations; (2) Corporations which are organizations exempt from the federal income tax; or (3) Organizations formed under or governed by the Uniform Partnership Act (1996), § 4-46-101 et seq., or the Uniform Limited Partnership Act (2001), § 4-47-101 et seq.

(1) Nonprofit corporations;

(2) Corporations which are organizations exempt from the federal income tax; or

(3) Organizations formed under or governed by the Uniform Partnership Act (1996), § 4-46-101 et seq., or the Uniform Limited Partnership Act (2001), § 4-47-101 et seq.

Amended by Act 2023, No. 459,§ 4, eff. 8/1/2023.

Acts 1979, No. 889, § 2; A.S.A. 1947, § 84-1834; Acts 1987, No. 19, § 1; 2009, No. 655, § 40.
Ark. Code Ann. § 26-58-115 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-115
Reports and payment due from producer actually severing or from primary processor - Methods of accumulating tax payment - Penalty for noncompliance
Status: in_force

(a) Except as otherwise provided in this subchapter, the report required by § 26-58-114 shall be filed and the payment of the severance tax shall be made by the producer actually severing the natural resources whether as owner, lessee, concessionaire, or contractor and, in the case of severance taxes on timber, the report required by § 26-58-114 shall be filed and the severance tax shall be paid by the primary processor. (b) The reporting taxpayer shall collect or withhold out of the proceeds of the sale of the natural resources severed the proportionate parts of the total severance tax due by the respective owners of the natural resources at the time of severance. (c) Every producer actually operating any oil or gas well, quarry, or other property from which natural resources are severed but under contract or other obligation in which direct payment to the owner of any royalty, excess royalty, or working interest, either in money or in kind is required, is authorized, empowered, and required to deduct the amount of the severance tax in respect thereto from any such royalty or other interest before making the direct payment. (d) Notwithstanding the sale or delivery, all severed oil or gas sold or delivered to any pipeline company for transportation by it through pipes connected with the oil or gas well of the owner is subject to the severance tax on the severed oil or gas. (e) A primary processor of timber shall be responsible for the payment of severance taxes on all timber processed or acquired for processing by him or her whether or not the primary processor collects or withholds the tax from the producer. (f) Any producer or primary processor failing or refusing to comply with any provision of this section shall be guilty of a violation and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense. Acts 1947, No. 136, § 5; 1983, No. 254, § 5; A.S.A. 1947, § 84-2105; Acts 2005, No. 1994, § 179; 2007, No. 827, §§ 232, 233; 2011, No. 278, § 2.

(a) Except as otherwise provided in this subchapter, the report required by § 26-58-114 shall be filed and the payment of the severance tax shall be made by the producer actually severing the natural resources whether as owner, lessee, concessionaire, or contractor and, in the case of severance taxes on timber, the report required by § 26-58-114 shall be filed and the severance tax shall be paid by the primary processor.

(b) The reporting taxpayer shall collect or withhold out of the proceeds of the sale of the natural resources severed the proportionate parts of the total severance tax due by the respective owners of the natural resources at the time of severance.

(c) Every producer actually operating any oil or gas well, quarry, or other property from which natural resources are severed but under contract or other obligation in which direct payment to the owner of any royalty, excess royalty, or working interest, either in money or in kind is required, is authorized, empowered, and required to deduct the amount of the severance tax in respect thereto from any such royalty or other interest before making the direct payment.

(d) Notwithstanding the sale or delivery, all severed oil or gas sold or delivered to any pipeline company for transportation by it through pipes connected with the oil or gas well of the owner is subject to the severance tax on the severed oil or gas.

(e) A primary processor of timber shall be responsible for the payment of severance taxes on all timber processed or acquired for processing by him or her whether or not the primary processor collects or withholds the tax from the producer.

(f) Any producer or primary processor failing or refusing to comply with any provision of this section shall be guilty of a violation and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense.

Acts 1947, No. 136, § 5; 1983, No. 254, § 5; A.S.A. 1947, § 84-2105; Acts 2005, No. 1994, § 179; 2007, No. 827, §§ 232, 233; 2011, No. 278, § 2.
Ark. Code Ann. § 26-36-203 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-203
Publication of delinquent personal property tax list
Status: in_force

(a) (1) (A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper of the county. (B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type. (C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication. (2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (b) The publication shall show, besides the name of the taxpayer, the taxpayer's school district and the total amount of taxes delinquent, including penalties. The publication shall be in substance as follows: Click here to view form. (c) (1) The newspaper publishing this list shall receive as publication cost the sum of one dollar and twenty-five cents ($1.25) per name, per insertion, which sum, together with fifty cents (50¢) per name for the county collector preparing and furnishing the list, shall be charged to the delinquent taxpayer and shall be paid by the county collector from any moneys in the county collector's possession derived from payment of personal property taxes. (2) The receipt for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid. (d) This section shall be cumulative to all existing laws relative to the collection of personal property taxes. Acts 1935, No. 169, §§ 1, 2; 1937, No. 345, § 1; Pope's Dig., § 13834; Acts 1947, No. 379, § 3; 1949, No. 93, § 1; 1955, No. 81, § 1; 1969, No. 116, § 3; 1975, No. 574, § 4; 1981, No. 467, § 1; 1985, No. 953, § 1; A.S.A. 1947, §§ 84-1003, 84-1003n; Acts 1991, No. 1045, § 1; 1993, No. 986, § 1; 2001, No. 985, § 2.

(a) (1) (A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper of the county. (B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type. (C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication. (2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published.

(1) (A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper of the county. (B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type. (C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication.

(A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper of the county.

(B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type.

(i) Within seven (7) days thereafter, the newspaper shall publish the list.

(ii) The newspaper shall publish the list in at least seven-point type.

(C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication.

(2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published.

(b) The publication shall show, besides the name of the taxpayer, the taxpayer's school district and the total amount of taxes delinquent, including penalties. The publication shall be in substance as follows: Click here to view form.

Click here to view form.

(c) (1) The newspaper publishing this list shall receive as publication cost the sum of one dollar and twenty-five cents ($1.25) per name, per insertion, which sum, together with fifty cents (50¢) per name for the county collector preparing and furnishing the list, shall be charged to the delinquent taxpayer and shall be paid by the county collector from any moneys in the county collector's possession derived from payment of personal property taxes. (2) The receipt for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid.

(1) The newspaper publishing this list shall receive as publication cost the sum of one dollar and twenty-five cents ($1.25) per name, per insertion, which sum, together with fifty cents (50¢) per name for the county collector preparing and furnishing the list, shall be charged to the delinquent taxpayer and shall be paid by the county collector from any moneys in the county collector's possession derived from payment of personal property taxes.

(2) The receipt for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid.

(d) This section shall be cumulative to all existing laws relative to the collection of personal property taxes.

Acts 1935, No. 169, §§ 1, 2; 1937, No. 345, § 1; Pope's Dig., § 13834; Acts 1947, No. 379, § 3; 1949, No. 93, § 1; 1955, No. 81, § 1; 1969, No. 116, § 3; 1975, No. 574, § 4; 1981, No. 467, § 1; 1985, No. 953, § 1; A.S.A. 1947, §§ 84-1003, 84-1003n; Acts 1991, No. 1045, § 1; 1993, No. 986, § 1; 2001, No. 985, § 2.

36_203_1 - Attachment
Ark. Code Ann. § 26-4-206 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-206
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 5; 1985, No. 895, § 1; A.S.A. 1947, § 84-4805; Acts 1991, No. 989, § 1.

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.

Acts 1983, No. 276, § 5; 1985, No. 895, § 1; A.S.A. 1947, § 84-4805; Acts 1991, No. 989, § 1.
Ark. Code Ann. § 26-26-1906 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1906
Computer-assisted mass appraisal systems
Status: in_force

(a) County assessors or those otherwise responsible for the valuation of real property for assessment purposes shall employ computer-assisted mass appraisal systems approved by the Assessment Coordination Division. (b) Information stored in the electronic database used in the computer-assisted mass appraisal system shall include, but not be limited to, pertinent physical characteristics and historical sales prices of each property in the county. (c) The division shall have access to view and obtain the data stored in each county's computer-assisted mass appraisal system via common-use technologies as determined by the division, including without limitation: (1) The internet; (2) Network technologies; (3) Phone line and modem technologies; (4) Compact disk technologies; (5) Magnetic tape technologies; or (6) Other similar common-use technologies. Acts 1999, No. 1185, § 5; 2007, No. 685, § 1.

(a) County assessors or those otherwise responsible for the valuation of real property for assessment purposes shall employ computer-assisted mass appraisal systems approved by the Assessment Coordination Division.

(b) Information stored in the electronic database used in the computer-assisted mass appraisal system shall include, but not be limited to, pertinent physical characteristics and historical sales prices of each property in the county.

(c) The division shall have access to view and obtain the data stored in each county's computer-assisted mass appraisal system via common-use technologies as determined by the division, including without limitation: (1) The internet; (2) Network technologies; (3) Phone line and modem technologies; (4) Compact disk technologies; (5) Magnetic tape technologies; or (6) Other similar common-use technologies.

(1) The internet;

(2) Network technologies;

(3) Phone line and modem technologies;

(4) Compact disk technologies;

(5) Magnetic tape technologies; or

(6) Other similar common-use technologies.

Acts 1999, No. 1185, § 5; 2007, No. 685, § 1.
Ark. Code Ann. § 26-37-212 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-212
Dedication of land as public park
Status: in_force

(a) If an owner of land dedicates the land to the city where the land is located for park purposes by a filed and recorded plat and bill of assurance, the city approves the dedication, and there are any delinquent general taxes of the state or a political subdivision of the state against the land, upon a showing that title to the land is dedicated to the city as a public park and the city has approved the dedication, the Commissioner of State Lands and the proper county officials of the county where the land lies shall cancel any delinquent general taxes. (b) If the city fails or refuses to approve a dedication of land for park purposes within one (1) year of receiving notice of the dedication, the land shall revert to the owner of the land or the owner's heirs, successors, and assigns. Amended by Act 2015, No. 916,§ 1, eff. 7/22/2015. Acts 1941, No. 437, § 1, A.S.A. 1947, § 84-1124; Acts 2007, No. 827, § 212.

(a) If an owner of land dedicates the land to the city where the land is located for park purposes by a filed and recorded plat and bill of assurance, the city approves the dedication, and there are any delinquent general taxes of the state or a political subdivision of the state against the land, upon a showing that title to the land is dedicated to the city as a public park and the city has approved the dedication, the Commissioner of State Lands and the proper county officials of the county where the land lies shall cancel any delinquent general taxes.

(b) If the city fails or refuses to approve a dedication of land for park purposes within one (1) year of receiving notice of the dedication, the land shall revert to the owner of the land or the owner's heirs, successors, and assigns.

Amended by Act 2015, No. 916,§ 1, eff. 7/22/2015.

Acts 1941, No. 437, § 1, A.S.A. 1947, § 84-1124; Acts 2007, No. 827, § 212.
Ark. Code Ann. § 26-56-708 — AR Code / Title 26 / Chapter 56 / Subchapter 7 / Section 26-56-708
Authority of secretary
Status: in_force

The Secretary of the Department of Finance and Administration may make, amend, and enforce rules, subpoena witnesses and documents, administer oaths, and do and perform all other acts necessary to carry out the purpose and intent of this subchapter. Amended by Act 2019, No. 315,§ 3033, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4106, eff. 7/1/2019. Acts 2001, No. 419, § 8.

The Secretary of the Department of Finance and Administration may make, amend, and enforce rules, subpoena witnesses and documents, administer oaths, and do and perform all other acts necessary to carry out the purpose and intent of this subchapter.

Amended by Act 2019, No. 315,§ 3033, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4106, eff. 7/1/2019.

Acts 2001, No. 419, § 8.
Ark. Code Ann. § 26-74-312 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-312
Administration, collection, etc., of tax
Status: in_force

(a) On and after the effective date of any tax imposed under the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax. (b) In addition to the state gross receipts tax, the secretary shall collect an additional tax under the authority of this subchapter on the gross receipts from the sale of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (c) (1) The tax imposed under this subchapter and the tax imposed under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter. (2) (A) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (B) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (C) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection only applies to a tax collected by the secretary. (d) On and after the effective date of any proposition to abolish a tax levied pursuant to this subchapter, the secretary shall comply with the proposition as provided in this subchapter. Amended by Act 2019, No. 315,§ 3062, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4385, eff. 7/1/2019. Acts 1981, No. 991, § 9; A.S.A. 1947, § 17-2018; Acts 1997, No. 1176, § 6; 2003, No. 1273, § 41.

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

(b) In addition to the state gross receipts tax, the secretary shall collect an additional tax under the authority of this subchapter on the gross receipts from the sale of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(c) (1) The tax imposed under this subchapter and the tax imposed under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter. (2) (A) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (B) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (C) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection only applies to a tax collected by the secretary.

(1) The tax imposed under this subchapter and the tax imposed under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., shall be collected together and reported upon such forms and under such administrative rules as may be prescribed by the secretary not inconsistent with the provisions of this subchapter.

(2) (A) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (B) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (C) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

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

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

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

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

(d) On and after the effective date of any proposition to abolish a tax levied pursuant to this subchapter, the secretary shall comply with the proposition as provided in this subchapter.

Amended by Act 2019, No. 315,§ 3062, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4385, eff. 7/1/2019.

Acts 1981, No. 991, § 9; A.S.A. 1947, § 17-2018; Acts 1997, No. 1176, § 6; 2003, No. 1273, § 41.
Ark. Code Ann. § 26-37-101 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-101
Transfer of tax-delinquent lands
Status: in_force

(a) (1) (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale. (B) The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county. (2) Tax-delinquent lands shall not be sold at the county level. (b) The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands. (c) Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands. Amended by Act 2013, No. 553,§ 2, eff. 8/16/2013. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 2; 1995, No. 660, § 1; 2011, No. 175, § 13.

(a) (1) (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale. (B) The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county. (2) Tax-delinquent lands shall not be sold at the county level.

(1) (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale. (B) The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county.

(A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale.

(B) The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county.

(2) Tax-delinquent lands shall not be sold at the county level.

(b) The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands.

(c) Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands.

Amended by Act 2013, No. 553,§ 2, eff. 8/16/2013.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 2; 1995, No. 660, § 1; 2011, No. 175, § 13.
Ark. Code Ann. § 26-74-606 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-606
Abolishment of tax
Status: in_force

(a) Subject to the restriction on the ballot for the levy of the tax as set forth in § 26-74-604 , the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax. (b) The termination date shall be the last day of a calendar quarter determined by using the provisions of § 26-74-605(c) -(e) as if the tax were being approved. Acts 2001, No. 1796, § 1.

(a) Subject to the restriction on the ballot for the levy of the tax as set forth in § 26-74-604 , the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax.

(b) The termination date shall be the last day of a calendar quarter determined by using the provisions of § 26-74-605(c) -(e) as if the tax were being approved.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-26-1107 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1107
Change in or damage to property
Status: in_force

(a) All lands that shall have been purchased from owners, the property of whom or which was by law exempt, all new improvements over the actual value of one hundred dollars ($100), and all town or city lots as may have been platted, as the case may be, subsequent to January 1 of any year shall be subject to assessment and taxation for the year immediately following the purchase, improvement, or platting. (b) (1) (A) In each year, all real estate or improvements on real estate which have been damaged by fire, flood, tornado, or other act of God, if the property is then on the assessment record at a value determined prior to the damage and if the damage occurred prior to the date the county assessor is required by law to deliver his or her report of assessment to the county clerk, then that property shall be revalued and assessed by the county assessor. (B) Nothing in this subsection shall be construed as requiring a county assessor to seek to identify property which may have been damaged. (2) An appeal shall lie from the action of the county assessor as in the case of other property in that year assessed. Acts 1883, No. 114, § 67, p. 199; C. & M. Dig., § 9918; Acts 1929, No. 172, § 4; Pope's Dig., § 13685; Acts 1943, No. 278, § 4; A.S.A. 1947, § 84-436; Acts 1999, No. 974, § 1.

(a) All lands that shall have been purchased from owners, the property of whom or which was by law exempt, all new improvements over the actual value of one hundred dollars ($100), and all town or city lots as may have been platted, as the case may be, subsequent to January 1 of any year shall be subject to assessment and taxation for the year immediately following the purchase, improvement, or platting.

(b) (1) (A) In each year, all real estate or improvements on real estate which have been damaged by fire, flood, tornado, or other act of God, if the property is then on the assessment record at a value determined prior to the damage and if the damage occurred prior to the date the county assessor is required by law to deliver his or her report of assessment to the county clerk, then that property shall be revalued and assessed by the county assessor. (B) Nothing in this subsection shall be construed as requiring a county assessor to seek to identify property which may have been damaged. (2) An appeal shall lie from the action of the county assessor as in the case of other property in that year assessed.

(1) (A) In each year, all real estate or improvements on real estate which have been damaged by fire, flood, tornado, or other act of God, if the property is then on the assessment record at a value determined prior to the damage and if the damage occurred prior to the date the county assessor is required by law to deliver his or her report of assessment to the county clerk, then that property shall be revalued and assessed by the county assessor. (B) Nothing in this subsection shall be construed as requiring a county assessor to seek to identify property which may have been damaged.

(A) In each year, all real estate or improvements on real estate which have been damaged by fire, flood, tornado, or other act of God, if the property is then on the assessment record at a value determined prior to the damage and if the damage occurred prior to the date the county assessor is required by law to deliver his or her report of assessment to the county clerk, then that property shall be revalued and assessed by the county assessor.

(B) Nothing in this subsection shall be construed as requiring a county assessor to seek to identify property which may have been damaged.

(2) An appeal shall lie from the action of the county assessor as in the case of other property in that year assessed.

Acts 1883, No. 114, § 67, p. 199; C. & M. Dig., § 9918; Acts 1929, No. 172, § 4; Pope's Dig., § 13685; Acts 1943, No. 278, § 4; A.S.A. 1947, § 84-436; Acts 1999, No. 974, § 1.
Ark. Code Ann. § 26-5-108 — AR Code / Title 26 / Chapter 5 / Section 26-5-108
Authorized forms
Status: in_force

The Secretary of the Department of Finance and Administration is authorized to adopt and use forms promulgated by the Multistate Tax Commission pursuant to Article VII of the Multistate Tax Compact, § 26-5-101 . Amended by Act 2019, No. 910,§ 3591, eff. 7/1/2019. Acts 1967, No. 410, § 6; 1979, No. 401, § 46; A.S.A. 1947, § 84-4106.

The Secretary of the Department of Finance and Administration is authorized to adopt and use forms promulgated by the Multistate Tax Commission pursuant to Article VII of the Multistate Tax Compact, § 26-5-101 .

Amended by Act 2019, No. 910,§ 3591, eff. 7/1/2019.

Acts 1967, No. 410, § 6; 1979, No. 401, § 46; A.S.A. 1947, § 84-4106.
Ark. Code Ann. § 26-55-710 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-710
Quarterly mileage reports - Tax computation
Status: in_force

(a) (1) Every person, firm, or corporation licensed under this subchapter on or before the last day of the month following the end of each calendar quarter shall file with the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, a report showing the quantities of gasoline purchased and used in this state during the preceding calendar quarter, together with payment of the tax due thereon. (2) The number of gallons of motor fuel upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a licensed dealer or licensed bulk distributor within the state. This form must contain the information required by § 26-56-209 . (b) If it shall be determined by the quarterly reports filed with the secretary that the interstate user has used more gallons of gasoline in this state than the gasoline tax due thereon has been paid, the interstate user shall remit to the secretary an excise tax of eighteen and one-half cents (181/2¢) per gallon on the gasoline. (c) Interstate users may not take credit on reports at a tax rate in excess of that actually paid. (d) (1) For the purpose of determining whether a licensed interstate user owes tax or is entitled to a credit or refund, the licensed interstate user shall determine the average miles per gallon of fuel used. The average miles per gallon shall be determined by dividing the total miles traveled in all jurisdictions by the total gallons of fuel used in all jurisdictions. (2) The licensed interstate user shall then determine the total amount of fuel used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per gallon. (3) The taxpayer's tax liability shall be calculated by multiplying the number of gallons of fuel used within the State of Arkansas by eighteen and one-half cents (181/2¢) per gallon. A taxpayer shall be entitled to credits against his or her tax liability for tax-paid fuel purchased within the State of Arkansas. (e) For any licensed interstate user who fails to maintain adequate mileage or fuel records as required by § 26-55-719 for the purpose of determining the amount the interstate user owes the State of Arkansas for tax on motor fuel used in this state as provided in this section, the number of gallons of motor fuel used in this state shall be determined by an assessment based on the following mileage factors per gallon of motor fuel as compared to the appropriate class of vehicle set out in subsection (f) of this section. (f) (1) For the purposes of this section: (A) All automobiles, except buses, with a capacity of less than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles. (2) The mileage factor per gallon of motor fuel for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles. (3) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source. (g) (1) For the purposes of determining the amount any unlicensed or unbonded user owes the State of Arkansas for tax on motor fuel used in this state, only the above mileage factors per gallon of motor fuel for the applicable vehicle shall be utilized. (2) If a quarterly report of an interstate user results in a net credit, the interstate user may elect to have the credit carried forward and applied against the motor fuel tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel use tax report may elect to have the amount of credit refunded to him or her. (3) An interstate user who had a total tax liability for motor fuel taxes during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report the interstate user's motor fuel tax liability on an annual basis. The annual report shall be due on or before the last day of the month following the end of each fiscal year. (h) The secretary shall prescribe the appropriate forms necessary for the administration of this subchapter. The secretary may make appropriate rules necessary to ensure the accurate reporting of mileage traveled and gallons used and purchased by the licensed interstate users. Amended by Act 2019, No. 315,§ 3015, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3993, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3992, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3991, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3990, eff. 7/1/2019. Acts 1953, No. 112, § 7; 1957, No. 213, § 3; 1967, No. 356, § 2; 1968 (1st Ex. Sess.), No. 36, § 6; 1977, No. 354, § 1; 1979, No. 764, § 1; A.S.A. 1947, §§ 75-1155, 75-1187; Acts 1987, No. 803, § 1; 1991, No. 364, § 2; 1991, No. 382, § 2; 1995, No. 777, § 3.

(a) (1) Every person, firm, or corporation licensed under this subchapter on or before the last day of the month following the end of each calendar quarter shall file with the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, a report showing the quantities of gasoline purchased and used in this state during the preceding calendar quarter, together with payment of the tax due thereon. (2) The number of gallons of motor fuel upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a licensed dealer or licensed bulk distributor within the state. This form must contain the information required by § 26-56-209 .

(1) Every person, firm, or corporation licensed under this subchapter on or before the last day of the month following the end of each calendar quarter shall file with the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, a report showing the quantities of gasoline purchased and used in this state during the preceding calendar quarter, together with payment of the tax due thereon.

(2) The number of gallons of motor fuel upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a licensed dealer or licensed bulk distributor within the state. This form must contain the information required by § 26-56-209 .

(b) If it shall be determined by the quarterly reports filed with the secretary that the interstate user has used more gallons of gasoline in this state than the gasoline tax due thereon has been paid, the interstate user shall remit to the secretary an excise tax of eighteen and one-half cents (181/2¢) per gallon on the gasoline.

(c) Interstate users may not take credit on reports at a tax rate in excess of that actually paid.

(d) (1) For the purpose of determining whether a licensed interstate user owes tax or is entitled to a credit or refund, the licensed interstate user shall determine the average miles per gallon of fuel used. The average miles per gallon shall be determined by dividing the total miles traveled in all jurisdictions by the total gallons of fuel used in all jurisdictions. (2) The licensed interstate user shall then determine the total amount of fuel used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per gallon. (3) The taxpayer's tax liability shall be calculated by multiplying the number of gallons of fuel used within the State of Arkansas by eighteen and one-half cents (181/2¢) per gallon. A taxpayer shall be entitled to credits against his or her tax liability for tax-paid fuel purchased within the State of Arkansas.

(1) For the purpose of determining whether a licensed interstate user owes tax or is entitled to a credit or refund, the licensed interstate user shall determine the average miles per gallon of fuel used. The average miles per gallon shall be determined by dividing the total miles traveled in all jurisdictions by the total gallons of fuel used in all jurisdictions.

(2) The licensed interstate user shall then determine the total amount of fuel used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per gallon.

(3) The taxpayer's tax liability shall be calculated by multiplying the number of gallons of fuel used within the State of Arkansas by eighteen and one-half cents (181/2¢) per gallon. A taxpayer shall be entitled to credits against his or her tax liability for tax-paid fuel purchased within the State of Arkansas.

(e) For any licensed interstate user who fails to maintain adequate mileage or fuel records as required by § 26-55-719 for the purpose of determining the amount the interstate user owes the State of Arkansas for tax on motor fuel used in this state as provided in this section, the number of gallons of motor fuel used in this state shall be determined by an assessment based on the following mileage factors per gallon of motor fuel as compared to the appropriate class of vehicle set out in subsection (f) of this section.

(f) (1) For the purposes of this section: (A) All automobiles, except buses, with a capacity of less than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles. (2) The mileage factor per gallon of motor fuel for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles. (3) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source.

(1) For the purposes of this section: (A) All automobiles, except buses, with a capacity of less than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles.

(A) All automobiles, except buses, with a capacity of less than eight (8) passengers shall be deemed to be Class A vehicles;

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

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

(D) All buses rated and licensed as such shall be deemed to be Class D vehicles.

(2) The mileage factor per gallon of motor fuel for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles.

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

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

(C) Class C vehicles shall be five (5) miles; and

(D) Class D vehicles shall be six (6) miles.

(3) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source.

(g) (1) For the purposes of determining the amount any unlicensed or unbonded user owes the State of Arkansas for tax on motor fuel used in this state, only the above mileage factors per gallon of motor fuel for the applicable vehicle shall be utilized. (2) If a quarterly report of an interstate user results in a net credit, the interstate user may elect to have the credit carried forward and applied against the motor fuel tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel use tax report may elect to have the amount of credit refunded to him or her. (3) An interstate user who had a total tax liability for motor fuel taxes during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report the interstate user's motor fuel tax liability on an annual basis. The annual report shall be due on or before the last day of the month following the end of each fiscal year.

(1) For the purposes of determining the amount any unlicensed or unbonded user owes the State of Arkansas for tax on motor fuel used in this state, only the above mileage factors per gallon of motor fuel for the applicable vehicle shall be utilized.

(2) If a quarterly report of an interstate user results in a net credit, the interstate user may elect to have the credit carried forward and applied against the motor fuel tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel use tax report may elect to have the amount of credit refunded to him or her.

(3) An interstate user who had a total tax liability for motor fuel taxes during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report the interstate user's motor fuel tax liability on an annual basis. The annual report shall be due on or before the last day of the month following the end of each fiscal year.

(h) The secretary shall prescribe the appropriate forms necessary for the administration of this subchapter. The secretary may make appropriate rules necessary to ensure the accurate reporting of mileage traveled and gallons used and purchased by the licensed interstate users.

Amended by Act 2019, No. 315,§ 3015, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3993, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3992, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3991, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3990, eff. 7/1/2019.

Acts 1953, No. 112, § 7; 1957, No. 213, § 3; 1967, No. 356, § 2; 1968 (1st Ex. Sess.), No. 36, § 6; 1977, No. 354, § 1; 1979, No. 764, § 1; A.S.A. 1947, §§ 75-1155, 75-1187; Acts 1987, No. 803, § 1; 1991, No. 364, § 2; 1991, No. 382, § 2; 1995, No. 777, § 3.
Ark. Code Ann. § 26-26-1802 — AR Code / Title 26 / Chapter 26 / Subchapter 18 / Section 26-26-1802
Jurisdiction
Status: in_force

The Arkansas Public Service Commission shall have no jurisdiction over or duties as regards cable television systems other than the duty to make original assessments of the property incorporated in or used by those systems as herein provided. Acts 1975, No. 175, § 4; A.S.A. 1947, § 84-103.3.

The Arkansas Public Service Commission shall have no jurisdiction over or duties as regards cable television systems other than the duty to make original assessments of the property incorporated in or used by those systems as herein provided.

Acts 1975, No. 175, § 4; A.S.A. 1947, § 84-103.3.
Ark. Code Ann. § 26-57-252 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-252
No bond for costs required
Status: in_force

A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in any court in this state for the prosecution of a violation of this subchapter. Amended by Act 2013, No. 1273,§ 27, eff. 8/16/2013. Acts 1977, No. 546, § 33; A.S.A. 1947, § 84-4533; Acts 1997, No. 1337, § 22.

A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in any court in this state for the prosecution of a violation of this subchapter.

Amended by Act 2013, No. 1273,§ 27, eff. 8/16/2013.

Acts 1977, No. 546, § 33; A.S.A. 1947, § 84-4533; Acts 1997, No. 1337, § 22.
Ark. Code Ann. § 26-52-210 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-210
Automatic expiration of permit
Status: in_force

(a) (1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales. (B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary. (2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services. (b) (1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification. (2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business. Amended by Act 2019, No. 910,§ 3831, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3830, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 14, eff. for tax years beginning on and after 1/1/2018. Acts 1999, No. 1031, § 1.

(a) (1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales. (B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary. (2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.

(1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales. (B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.

(A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales.

(B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.

(i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired.

(ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.

(2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.

(b) (1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification. (2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.

(1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification.

(2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.

Amended by Act 2019, No. 910,§ 3831, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3830, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 14, eff. for tax years beginning on and after 1/1/2018.

Acts 1999, No. 1031, § 1.
Ark. Code Ann. § 26-37-203 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-203
Conveyance to purchaser - Contest
Status: in_force

(a) If the tax-delinquent land is sold, the Commissioner of State Lands shall convey the tax-delinquent land by issuing a limited warranty deed to the land. (b) (1) Except as provided in subdivision (b)(2) of this section, an action to contest the validity of a conveyance under this section or a negotiated-price sale under § 26-37-202 is barred if not commenced within ninety (90) days after the date of the conveyance. (2) A cause of action by a person suffering a mental incapacity, a minor, or a person serving in the United States Armed Forces during time of war during the ninety-day period under subdivision (b)(1) of this section is barred if not commenced within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war. (c) A deed issued after January 1, 1987, by the Commissioner of State Lands is not void or voidable on the ground that the county did not strictly comply with the laws governing tax-delinquent land. (d) This section does not prevent a taxpayer from contesting the validity of a deed issued by the Commissioner of State Lands on the ground that taxes have actually been paid. Amended by Act 2021, No. 447,§ 2, eff. 3/24/2021. Amended by Act 2015, No. 1226,§ 1, eff. 7/22/2015. Amended by Act 2013, No. 1231,§ 4, eff. 8/16/2013. Amended by Act 2013, No. 1135,§ 5, eff. 8/16/2013. Acts 1983, No. 626, § 4; A.S.A. 1947, § 84-1129; Acts 1987, No. 814, § 5; 1989, No. 938, § 1; 1993, No. 791, § 4; 2003, No. 1215, § 1; 2005, No. 1231, § 4; 2007, No. 1036, § 3; 2011, No. 862, § 2.

(a) If the tax-delinquent land is sold, the Commissioner of State Lands shall convey the tax-delinquent land by issuing a limited warranty deed to the land.

(b) (1) Except as provided in subdivision (b)(2) of this section, an action to contest the validity of a conveyance under this section or a negotiated-price sale under § 26-37-202 is barred if not commenced within ninety (90) days after the date of the conveyance. (2) A cause of action by a person suffering a mental incapacity, a minor, or a person serving in the United States Armed Forces during time of war during the ninety-day period under subdivision (b)(1) of this section is barred if not commenced within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war.

(1) Except as provided in subdivision (b)(2) of this section, an action to contest the validity of a conveyance under this section or a negotiated-price sale under § 26-37-202 is barred if not commenced within ninety (90) days after the date of the conveyance.

(2) A cause of action by a person suffering a mental incapacity, a minor, or a person serving in the United States Armed Forces during time of war during the ninety-day period under subdivision (b)(1) of this section is barred if not commenced within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war.

(c) A deed issued after January 1, 1987, by the Commissioner of State Lands is not void or voidable on the ground that the county did not strictly comply with the laws governing tax-delinquent land.

(d) This section does not prevent a taxpayer from contesting the validity of a deed issued by the Commissioner of State Lands on the ground that taxes have actually been paid.

Amended by Act 2021, No. 447,§ 2, eff. 3/24/2021.

Amended by Act 2015, No. 1226,§ 1, eff. 7/22/2015.

Amended by Act 2013, No. 1231,§ 4, eff. 8/16/2013.

Amended by Act 2013, No. 1135,§ 5, eff. 8/16/2013.

Acts 1983, No. 626, § 4; A.S.A. 1947, § 84-1129; Acts 1987, No. 814, § 5; 1989, No. 938, § 1; 1993, No. 791, § 4; 2003, No. 1215, § 1; 2005, No. 1231, § 4; 2007, No. 1036, § 3; 2011, No. 862, § 2.
Ark. Code Ann. § 26-55-401 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-401
Applicability of existing motor fuel refund laws
Status: in_force

All provisions of § 26-55-301 et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection of dealers' records, and all other provisions thereof, so far as they are adaptable, shall be equally applicable to motor fuel tax refunds pursuant to this subchapter. Acts 1963, No. 269, § 6; A.S.A. 1947, § 75-1148.6.

All provisions of § 26-55-301 et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection of dealers' records, and all other provisions thereof, so far as they are adaptable, shall be equally applicable to motor fuel tax refunds pursuant to this subchapter.

Acts 1963, No. 269, § 6; A.S.A. 1947, § 75-1148.6.
Ark. Code Ann. § 26-18-507 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-507
Claims for refunds of overpayments
Status: in_force

(a) (1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject to the requirements of this chapter, shall be refunded the overpayment of the state tax determined by the Secretary of the Department of Finance and Administration to be erroneously paid upon the filing of an amended return or a verified claim for refund, subject to subsection (e) of this section. (2) This subsection does not include an action based on Arkansas Constitution, Article 16, § 13. (b) The claim shall specify: (1) The name of the taxpayer; (2) The time when and the period for which the state tax was paid; (3) The nature and kind of state tax paid; (4) The amount of the state tax that the taxpayer claimed was erroneously paid; (5) The grounds upon which a refund is claimed; and (6) Any other information relative to the payment as may be prescribed by the secretary. (c) The secretary shall determine what amount of refund, if any, is due as soon as practicable after a claim has been filed, but in no event shall the taxpayer be entitled to file a suit for refund under § 26-18-406 until at least six (6) months have elapsed from the date of the filing of the claim for refund or the secretary has issued a notice of denial of a claim for refund. (d) Notwithstanding any provisions of the law to the contrary, a taxpayer who acts only as an agent of the state in the collection of any state tax shall be entitled to claim a credit or refund of the state tax only if the taxpayer establishes that he or she has: (1) Borne the state tax in question; (2) Repaid the amount of the state tax to the person from whom he or she collected it; or (3) Obtained the consent of the person to the allowance of the credit or refund. (e) (1) (A) The secretary shall make a written determination and give notice to the taxpayer concerning whether a refund is due. (B) (i) If a refund is due, the secretary shall certify that the claim is to be paid to the taxpayer as provided by law or credited against state taxes due or to become due. (ii) (a) If the secretary determines that the taxpayer entitled to the refund has an outstanding state tax delinquency for which a final assessment has been issued or a certificate of indebtedness has been filed, the secretary shall apply the refund due as payment against the outstanding state tax delinquency. If the amount of the state tax refund exceeds the amount of the outstanding state tax delinquency, the excess amount shall be paid to the taxpayer in accordance with subdivision (e)(1)(B)(i) of this section. (b) The secretary shall notify each taxpayer in writing whose refund results from the filing of a joint return that the joint refund will be applied against the outstanding state tax delinquency. (c) A taxpayer who claims that only the taxpayer's spouse owes the delinquent state tax debt may seek administrative relief by filing a written protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within thirty (30) days after the notice under subdivision (e)(1)(B)(ii) (b) of this section is received that includes information regarding why the taxpayer does not owe the delinquent state tax debt and either requests a hearing in person or based upon the information submitted with the protest or petition. (d) A hearing on a written protest or petition made under this subdivision (e)(1)(B)(ii) and any judicial relief requested following the administrative hearing process shall be provided in accordance with the applicable provisions of §§ 26-18-405 and 26-18-406 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (2) (A) If the secretary's determination is to disallow the claim for refund, in whole or in part, then the secretary shall immediately issue a written decision giving notice to the taxpayer of the denial of the claim for refund. (B) The taxpayer may seek administrative review and relief from the secretary's decision to deny a claim for refund by protesting as provided in §§ 26-18-404 and 26-18-405 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (3) The taxpayer may seek judicial relief under the provisions of § 26-18-406 from: (A) A notice of a denial of a claim for refund issued by the secretary; or (B) The secretary's failure to issue a written decision after the claim for refund has been filed for six (6) months. (f) (1) This section shall not apply to state taxes paid as a result of an audit or proposed assessment. (2) State taxes paid as a result of an audit or proposed assessment may not be recovered unless § 26-18-406 applies. Amended by Act 2021, No. 718,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 718,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 593,§ 17, eff. 1/1/2023. Amended by Act 2021, No. 593,§ 16, eff. 1/1/2023. Acts 1979, No. 401, § 26; 1983, No. 379, § 24; A.S.A. 1947, § 84-4726; Acts 1997, No. 1139, §§ 8, 9; 1999, No. 1277, §§ 7, 8; 1999, No. 1373, § 1; 2003, No. 1718, § 9; 2011, No. 789, § 1.

(a) (1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject to the requirements of this chapter, shall be refunded the overpayment of the state tax determined by the Secretary of the Department of Finance and Administration to be erroneously paid upon the filing of an amended return or a verified claim for refund, subject to subsection (e) of this section. (2) This subsection does not include an action based on Arkansas Constitution, Article 16, § 13.

(1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject to the requirements of this chapter, shall be refunded the overpayment of the state tax determined by the Secretary of the Department of Finance and Administration to be erroneously paid upon the filing of an amended return or a verified claim for refund, subject to subsection (e) of this section.

(2) This subsection does not include an action based on Arkansas Constitution, Article 16, § 13.

(b) The claim shall specify: (1) The name of the taxpayer; (2) The time when and the period for which the state tax was paid; (3) The nature and kind of state tax paid; (4) The amount of the state tax that the taxpayer claimed was erroneously paid; (5) The grounds upon which a refund is claimed; and (6) Any other information relative to the payment as may be prescribed by the secretary.

(1) The name of the taxpayer;

(2) The time when and the period for which the state tax was paid;

(3) The nature and kind of state tax paid;

(4) The amount of the state tax that the taxpayer claimed was erroneously paid;

(5) The grounds upon which a refund is claimed; and

(6) Any other information relative to the payment as may be prescribed by the secretary.

(c) The secretary shall determine what amount of refund, if any, is due as soon as practicable after a claim has been filed, but in no event shall the taxpayer be entitled to file a suit for refund under § 26-18-406 until at least six (6) months have elapsed from the date of the filing of the claim for refund or the secretary has issued a notice of denial of a claim for refund.

(d) Notwithstanding any provisions of the law to the contrary, a taxpayer who acts only as an agent of the state in the collection of any state tax shall be entitled to claim a credit or refund of the state tax only if the taxpayer establishes that he or she has: (1) Borne the state tax in question; (2) Repaid the amount of the state tax to the person from whom he or she collected it; or (3) Obtained the consent of the person to the allowance of the credit or refund.

(1) Borne the state tax in question;

(2) Repaid the amount of the state tax to the person from whom he or she collected it; or

(3) Obtained the consent of the person to the allowance of the credit or refund.

(e) (1) (A) The secretary shall make a written determination and give notice to the taxpayer concerning whether a refund is due. (B) (i) If a refund is due, the secretary shall certify that the claim is to be paid to the taxpayer as provided by law or credited against state taxes due or to become due. (ii) (a) If the secretary determines that the taxpayer entitled to the refund has an outstanding state tax delinquency for which a final assessment has been issued or a certificate of indebtedness has been filed, the secretary shall apply the refund due as payment against the outstanding state tax delinquency. If the amount of the state tax refund exceeds the amount of the outstanding state tax delinquency, the excess amount shall be paid to the taxpayer in accordance with subdivision (e)(1)(B)(i) of this section. (b) The secretary shall notify each taxpayer in writing whose refund results from the filing of a joint return that the joint refund will be applied against the outstanding state tax delinquency. (c) A taxpayer who claims that only the taxpayer's spouse owes the delinquent state tax debt may seek administrative relief by filing a written protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within thirty (30) days after the notice under subdivision (e)(1)(B)(ii) (b) of this section is received that includes information regarding why the taxpayer does not owe the delinquent state tax debt and either requests a hearing in person or based upon the information submitted with the protest or petition. (d) A hearing on a written protest or petition made under this subdivision (e)(1)(B)(ii) and any judicial relief requested following the administrative hearing process shall be provided in accordance with the applicable provisions of §§ 26-18-405 and 26-18-406 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (2) (A) If the secretary's determination is to disallow the claim for refund, in whole or in part, then the secretary shall immediately issue a written decision giving notice to the taxpayer of the denial of the claim for refund. (B) The taxpayer may seek administrative review and relief from the secretary's decision to deny a claim for refund by protesting as provided in §§ 26-18-404 and 26-18-405 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (3) The taxpayer may seek judicial relief under the provisions of § 26-18-406 from: (A) A notice of a denial of a claim for refund issued by the secretary; or (B) The secretary's failure to issue a written decision after the claim for refund has been filed for six (6) months.

(1) (A) The secretary shall make a written determination and give notice to the taxpayer concerning whether a refund is due. (B) (i) If a refund is due, the secretary shall certify that the claim is to be paid to the taxpayer as provided by law or credited against state taxes due or to become due. (ii) (a) If the secretary determines that the taxpayer entitled to the refund has an outstanding state tax delinquency for which a final assessment has been issued or a certificate of indebtedness has been filed, the secretary shall apply the refund due as payment against the outstanding state tax delinquency. If the amount of the state tax refund exceeds the amount of the outstanding state tax delinquency, the excess amount shall be paid to the taxpayer in accordance with subdivision (e)(1)(B)(i) of this section. (b) The secretary shall notify each taxpayer in writing whose refund results from the filing of a joint return that the joint refund will be applied against the outstanding state tax delinquency. (c) A taxpayer who claims that only the taxpayer's spouse owes the delinquent state tax debt may seek administrative relief by filing a written protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within thirty (30) days after the notice under subdivision (e)(1)(B)(ii) (b) of this section is received that includes information regarding why the taxpayer does not owe the delinquent state tax debt and either requests a hearing in person or based upon the information submitted with the protest or petition. (d) A hearing on a written protest or petition made under this subdivision (e)(1)(B)(ii) and any judicial relief requested following the administrative hearing process shall be provided in accordance with the applicable provisions of §§ 26-18-405 and 26-18-406 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(A) The secretary shall make a written determination and give notice to the taxpayer concerning whether a refund is due.

(B) (i) If a refund is due, the secretary shall certify that the claim is to be paid to the taxpayer as provided by law or credited against state taxes due or to become due. (ii) (a) If the secretary determines that the taxpayer entitled to the refund has an outstanding state tax delinquency for which a final assessment has been issued or a certificate of indebtedness has been filed, the secretary shall apply the refund due as payment against the outstanding state tax delinquency. If the amount of the state tax refund exceeds the amount of the outstanding state tax delinquency, the excess amount shall be paid to the taxpayer in accordance with subdivision (e)(1)(B)(i) of this section. (b) The secretary shall notify each taxpayer in writing whose refund results from the filing of a joint return that the joint refund will be applied against the outstanding state tax delinquency. (c) A taxpayer who claims that only the taxpayer's spouse owes the delinquent state tax debt may seek administrative relief by filing a written protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within thirty (30) days after the notice under subdivision (e)(1)(B)(ii) (b) of this section is received that includes information regarding why the taxpayer does not owe the delinquent state tax debt and either requests a hearing in person or based upon the information submitted with the protest or petition. (d) A hearing on a written protest or petition made under this subdivision (e)(1)(B)(ii) and any judicial relief requested following the administrative hearing process shall be provided in accordance with the applicable provisions of §§ 26-18-405 and 26-18-406 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(i) If a refund is due, the secretary shall certify that the claim is to be paid to the taxpayer as provided by law or credited against state taxes due or to become due.

(ii) (a) If the secretary determines that the taxpayer entitled to the refund has an outstanding state tax delinquency for which a final assessment has been issued or a certificate of indebtedness has been filed, the secretary shall apply the refund due as payment against the outstanding state tax delinquency. If the amount of the state tax refund exceeds the amount of the outstanding state tax delinquency, the excess amount shall be paid to the taxpayer in accordance with subdivision (e)(1)(B)(i) of this section. (b) The secretary shall notify each taxpayer in writing whose refund results from the filing of a joint return that the joint refund will be applied against the outstanding state tax delinquency. (c) A taxpayer who claims that only the taxpayer's spouse owes the delinquent state tax debt may seek administrative relief by filing a written protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within thirty (30) days after the notice under subdivision (e)(1)(B)(ii) (b) of this section is received that includes information regarding why the taxpayer does not owe the delinquent state tax debt and either requests a hearing in person or based upon the information submitted with the protest or petition. (d) A hearing on a written protest or petition made under this subdivision (e)(1)(B)(ii) and any judicial relief requested following the administrative hearing process shall be provided in accordance with the applicable provisions of §§ 26-18-405 and 26-18-406 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(a) If the secretary determines that the taxpayer entitled to the refund has an outstanding state tax delinquency for which a final assessment has been issued or a certificate of indebtedness has been filed, the secretary shall apply the refund due as payment against the outstanding state tax delinquency. If the amount of the state tax refund exceeds the amount of the outstanding state tax delinquency, the excess amount shall be paid to the taxpayer in accordance with subdivision (e)(1)(B)(i) of this section.

(b) The secretary shall notify each taxpayer in writing whose refund results from the filing of a joint return that the joint refund will be applied against the outstanding state tax delinquency.

(c) A taxpayer who claims that only the taxpayer's spouse owes the delinquent state tax debt may seek administrative relief by filing a written protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within thirty (30) days after the notice under subdivision (e)(1)(B)(ii) (b) of this section is received that includes information regarding why the taxpayer does not owe the delinquent state tax debt and either requests a hearing in person or based upon the information submitted with the protest or petition.

(d) A hearing on a written protest or petition made under this subdivision (e)(1)(B)(ii) and any judicial relief requested following the administrative hearing process shall be provided in accordance with the applicable provisions of §§ 26-18-405 and 26-18-406 and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(2) (A) If the secretary's determination is to disallow the claim for refund, in whole or in part, then the secretary shall immediately issue a written decision giving notice to the taxpayer of the denial of the claim for refund. (B) The taxpayer may seek administrative review and relief from the secretary's decision to deny a claim for refund by protesting as provided in §§ 26-18-404 and 26-18-405 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(A) If the secretary's determination is to disallow the claim for refund, in whole or in part, then the secretary shall immediately issue a written decision giving notice to the taxpayer of the denial of the claim for refund.

(B) The taxpayer may seek administrative review and relief from the secretary's decision to deny a claim for refund by protesting as provided in §§ 26-18-404 and 26-18-405 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(3) The taxpayer may seek judicial relief under the provisions of § 26-18-406 from: (A) A notice of a denial of a claim for refund issued by the secretary; or (B) The secretary's failure to issue a written decision after the claim for refund has been filed for six (6) months.

(A) A notice of a denial of a claim for refund issued by the secretary; or

(B) The secretary's failure to issue a written decision after the claim for refund has been filed for six (6) months.

(f) (1) This section shall not apply to state taxes paid as a result of an audit or proposed assessment. (2) State taxes paid as a result of an audit or proposed assessment may not be recovered unless § 26-18-406 applies.

(1) This section shall not apply to state taxes paid as a result of an audit or proposed assessment.

(2) State taxes paid as a result of an audit or proposed assessment may not be recovered unless § 26-18-406 applies.

Amended by Act 2021, No. 718,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 718,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 593,§ 17, eff. 1/1/2023.

Amended by Act 2021, No. 593,§ 16, eff. 1/1/2023.

Acts 1979, No. 401, § 26; 1983, No. 379, § 24; A.S.A. 1947, § 84-4726; Acts 1997, No. 1139, §§ 8, 9; 1999, No. 1277, §§ 7, 8; 1999, No. 1373, § 1; 2003, No. 1718, § 9; 2011, No. 789, § 1.
Ark. Code Ann. § 26-5-103 — AR Code / Title 26 / Chapter 5 / Section 26-5-103
State representative
Status: in_force

The Secretary of the Department of Finance and Administration of the State of Arkansas shall represent this state on the Multistate Tax Commission. The secretary may, with the approval of the Governor, designate an alternate to serve on the commission in his or her place if there is on file with the commission written notification of the designation and the identity of the alternate. Amended by Act 2019, No. 910,§ 3588, eff. 7/1/2019. Acts 1967, No. 410, § 3; 1968 (1st Ex. Sess.), No. 59, § 1; A.S.A. 1947, § 84-4103.

The Secretary of the Department of Finance and Administration of the State of Arkansas shall represent this state on the Multistate Tax Commission. The secretary may, with the approval of the Governor, designate an alternate to serve on the commission in his or her place if there is on file with the commission written notification of the designation and the identity of the alternate.

Amended by Act 2019, No. 910,§ 3588, eff. 7/1/2019.

Acts 1967, No. 410, § 3; 1968 (1st Ex. Sess.), No. 59, § 1; A.S.A. 1947, § 84-4103.
Ark. Code Ann. § 26-26-1118-d-1 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1118-d-1
Arkansas Code of 1987 (2024) Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) Chapter 26 - ASSESSMENT OF TAXES (§§ 26-26-101 — 26-26-2001) Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY (§§ 26-26-1101 — 26-26-1125) Section 26-26-1118 - [Effective 90 days after sine die adjournment] Limitation on increase of property's assessed value
Status: in_force

(a) (1) (A) There is established a homestead property tax credit for each assessment year that reduces the amount of real property taxes assessed on the homestead of each property owner by five hundred dollars ($500). (B) However, an assessment shall not be reduced to less than zero dollars ($0.00). (2) Each property owner shall pay the reduced tax amount to the county. (3) The homestead property tax credit adopted by this section shall be reflected on the tax bill sent to the property owner by the county collector. (4) The county and taxing units within the county are entitled to reimbursement of the tax reduction resulting from the homestead property tax credit in accordance with § 26-26-310 . (b) (1) Each county assessor is responsible for identifying the parcels of real property that are used as homestead residences before issuing tax bills. (2) (A) (i) Each property owner shall register with the county assessor proof of eligibility for the property tax credit if the property owner intends to claim a property tax credit. (ii) For property owned by a limited liability company, proof of eligibility shall include without limitation: (a) A certificate of good standing from the Secretary of State for the limited liability company; and (b) A signed attestation by the member or members claiming the property tax credit stating that the member or members are not claiming the property tax credit for any other property. (B) (i) The registration may be attached to the deed or other instrument conveying an interest in real property and filed with the circuit clerk, who shall remit the registration to the county assessor. (ii) The circuit clerk shall not file the registration described in this subdivision (b)(2). (C) The property owner may submit a registration for the property tax credit directly to the county assessor. (3) (A) The homestead property tax credit authorized by subdivision (a)(1) of this section is not allowed after October 15 of the year after the assessment. (B) If October 15 falls on a Saturday, Sunday, or holiday observed by the United States Postal Service, the homestead property tax credit is allowed on, but no later than, the following business day that is not a holiday observed by the United States Postal Service. (4) (A) A parcel of real property shall qualify as a homestead prior to January 1 of the year after assessment to be eligible for the property tax credit. (B) Once a parcel of real property is determined to be eligible for the property tax credit, the parcel of real property shall remain eligible for that year regardless of a change in the use of the parcel of real property during the year. (C) Under no circumstance may a property owner claim more than one (1) homestead property tax credit per calendar year. (5) (A) The parties to a transfer of real property may prorate, as between themselves, the property tax credit and the benefits of the property tax credit by agreement of the parties. (B) If a parcel of real property qualifies for the property tax credit, the property tax credit shall apply regardless of who or what entity pays the property tax. (6) (A) When real property is transferred, the purchaser of the real property shall notify the county assessor of the new use of the real property. (B) The notification may be by affidavit provided by the purchaser of the real property or on a form provided by the county assessor. (7) The Division of Vital Records shall send to the county assessor by electronic mail a monthly report listing the residents of that county who have died. Amended by Act 2024EX2, No. 5,§ 2, eff. 90 days after sine die adjournment, app. for assessment years beginning on or after January 1, 2024. Amended by Act 2024EX2, No. 3,§ 2, eff. 90 days after sine die adjournment, app. for assessment years beginning on or after January 1, 2024. Amended by Act 2023, No. 541,§ 1, eff. 8/1/2023, app. for assessment years beginning on or after January 1, 2024. Amended by Act 2023, No. 315,§ 1, eff. 1/1/2023, app. for assessment years beginning on or after January 1, 2023. Amended by Act 2019, No. 808,§ 2, eff. 4/9/2019. Amended by Act 2017, No. 152,§ 1, eff. 8/1/2017. Amended by Act 2017, No. 49,§ 1, eff. 1/26/2017. Amended by Act 2013, No. 501,§ 10, eff. 8/16/2013. Acts 2000 (2d Ex. Sess.), Nos. 1 and 2, § 6; 2001, No. 1544, § 3; 2001, No. 1598, § 1; 2003, No. 864, § 1; 2005, No. 1268, § 1; 2005, No. 1892, § 1; 2007, No. 142, § 1; 2007, No. 827, § 202; 2009, No. 655, § 4; 2011, No. 175, § 7. This section is set out more than once due to postponed, multiple, or conflicting amendments.

(a) (1) (A) There is established a homestead property tax credit for each assessment year that reduces the amount of real property taxes assessed on the homestead of each property owner by five hundred dollars ($500). (B) However, an assessment shall not be reduced to less than zero dollars ($0.00). (2) Each property owner shall pay the reduced tax amount to the county. (3) The homestead property tax credit adopted by this section shall be reflected on the tax bill sent to the property owner by the county collector. (4) The county and taxing units within the county are entitled to reimbursement of the tax reduction resulting from the homestead property tax credit in accordance with § 26-26-310 .

(1) (A) There is established a homestead property tax credit for each assessment year that reduces the amount of real property taxes assessed on the homestead of each property owner by five hundred dollars ($500). (B) However, an assessment shall not be reduced to less than zero dollars ($0.00).

(A) There is established a homestead property tax credit for each assessment year that reduces the amount of real property taxes assessed on the homestead of each property owner by five hundred dollars ($500).

(B) However, an assessment shall not be reduced to less than zero dollars ($0.00).

(2) Each property owner shall pay the reduced tax amount to the county.

(3) The homestead property tax credit adopted by this section shall be reflected on the tax bill sent to the property owner by the county collector.

(4) The county and taxing units within the county are entitled to reimbursement of the tax reduction resulting from the homestead property tax credit in accordance with § 26-26-310 .

(b) (1) Each county assessor is responsible for identifying the parcels of real property that are used as homestead residences before issuing tax bills. (2) (A) (i) Each property owner shall register with the county assessor proof of eligibility for the property tax credit if the property owner intends to claim a property tax credit. (ii) For property owned by a limited liability company, proof of eligibility shall include without limitation: (a) A certificate of good standing from the Secretary of State for the limited liability company; and (b) A signed attestation by the member or members claiming the property tax credit stating that the member or members are not claiming the property tax credit for any other property. (B) (i) The registration may be attached to the deed or other instrument conveying an interest in real property and filed with the circuit clerk, who shall remit the registration to the county assessor. (ii) The circuit clerk shall not file the registration described in this subdivision (b)(2). (C) The property owner may submit a registration for the property tax credit directly to the county assessor. (3) (A) The homestead property tax credit authorized by subdivision (a)(1) of this section is not allowed after October 15 of the year after the assessment. (B) If October 15 falls on a Saturday, Sunday, or holiday observed by the United States Postal Service, the homestead property tax credit is allowed on, but no later than, the following business day that is not a holiday observed by the United States Postal Service. (4) (A) A parcel of real property shall qualify as a homestead prior to January 1 of the year after assessment to be eligible for the property tax credit. (B) Once a parcel of real property is determined to be eligible for the property tax credit, the parcel of real property shall remain eligible for that year regardless of a change in the use of the parcel of real property during the year. (C) Under no circumstance may a property owner claim more than one (1) homestead property tax credit per calendar year. (5) (A) The parties to a transfer of real property may prorate, as between themselves, the property tax credit and the benefits of the property tax credit by agreement of the parties. (B) If a parcel of real property qualifies for the property tax credit, the property tax credit shall apply regardless of who or what entity pays the property tax. (6) (A) When real property is transferred, the purchaser of the real property shall notify the county assessor of the new use of the real property. (B) The notification may be by affidavit provided by the purchaser of the real property or on a form provided by the county assessor. (7) The Division of Vital Records shall send to the county assessor by electronic mail a monthly report listing the residents of that county who have died.

(1) Each county assessor is responsible for identifying the parcels of real property that are used as homestead residences before issuing tax bills.

(2) (A) (i) Each property owner shall register with the county assessor proof of eligibility for the property tax credit if the property owner intends to claim a property tax credit. (ii) For property owned by a limited liability company, proof of eligibility shall include without limitation: (a) A certificate of good standing from the Secretary of State for the limited liability company; and (b) A signed attestation by the member or members claiming the property tax credit stating that the member or members are not claiming the property tax credit for any other property. (B) (i) The registration may be attached to the deed or other instrument conveying an interest in real property and filed with the circuit clerk, who shall remit the registration to the county assessor. (ii) The circuit clerk shall not file the registration described in this subdivision (b)(2). (C) The property owner may submit a registration for the property tax credit directly to the county assessor.

(A) (i) Each property owner shall register with the county assessor proof of eligibility for the property tax credit if the property owner intends to claim a property tax credit. (ii) For property owned by a limited liability company, proof of eligibility shall include without limitation: (a) A certificate of good standing from the Secretary of State for the limited liability company; and (b) A signed attestation by the member or members claiming the property tax credit stating that the member or members are not claiming the property tax credit for any other property.

(i) Each property owner shall register with the county assessor proof of eligibility for the property tax credit if the property owner intends to claim a property tax credit.

(ii) For property owned by a limited liability company, proof of eligibility shall include without limitation: (a) A certificate of good standing from the Secretary of State for the limited liability company; and (b) A signed attestation by the member or members claiming the property tax credit stating that the member or members are not claiming the property tax credit for any other property.

(a) A certificate of good standing from the Secretary of State for the limited liability company; and

(b) A signed attestation by the member or members claiming the property tax credit stating that the member or members are not claiming the property tax credit for any other property.

(B) (i) The registration may be attached to the deed or other instrument conveying an interest in real property and filed with the circuit clerk, who shall remit the registration to the county assessor. (ii) The circuit clerk shall not file the registration described in this subdivision (b)(2).

(i) The registration may be attached to the deed or other instrument conveying an interest in real property and filed with the circuit clerk, who shall remit the registration to the county assessor.

(ii) The circuit clerk shall not file the registration described in this subdivision (b)(2).

(C) The property owner may submit a registration for the property tax credit directly to the county assessor.

(3) (A) The homestead property tax credit authorized by subdivision (a)(1) of this section is not allowed after October 15 of the year after the assessment. (B) If October 15 falls on a Saturday, Sunday, or holiday observed by the United States Postal Service, the homestead property tax credit is allowed on, but no later than, the following business day that is not a holiday observed by the United States Postal Service.

(A) The homestead property tax credit authorized by subdivision (a)(1) of this section is not allowed after October 15 of the year after the assessment.

(B) If October 15 falls on a Saturday, Sunday, or holiday observed by the United States Postal Service, the homestead property tax credit is allowed on, but no later than, the following business day that is not a holiday observed by the United States Postal Service.

(4) (A) A parcel of real property shall qualify as a homestead prior to January 1 of the year after assessment to be eligible for the property tax credit. (B) Once a parcel of real property is determined to be eligible for the property tax credit, the parcel of real property shall remain eligible for that year regardless of a change in the use of the parcel of real property during the year. (C) Under no circumstance may a property owner claim more than one (1) homestead property tax credit per calendar year.

(A) A parcel of real property shall qualify as a homestead prior to January 1 of the year after assessment to be eligible for the property tax credit.

(B) Once a parcel of real property is determined to be eligible for the property tax credit, the parcel of real property shall remain eligible for that year regardless of a change in the use of the parcel of real property during the year.

(C) Under no circumstance may a property owner claim more than one (1) homestead property tax credit per calendar year.

(5) (A) The parties to a transfer of real property may prorate, as between themselves, the property tax credit and the benefits of the property tax credit by agreement of the parties. (B) If a parcel of real property qualifies for the property tax credit, the property tax credit shall apply regardless of who or what entity pays the property tax.

(A) The parties to a transfer of real property may prorate, as between themselves, the property tax credit and the benefits of the property tax credit by agreement of the parties.

(B) If a parcel of real property qualifies for the property tax credit, the property tax credit shall apply regardless of who or what entity pays the property tax.

(6) (A) When real property is transferred, the purchaser of the real property shall notify the county assessor of the new use of the real property. (B) The notification may be by affidavit provided by the purchaser of the real property or on a form provided by the county assessor.

(A) When real property is transferred, the purchaser of the real property shall notify the county assessor of the new use of the real property.

(B) The notification may be by affidavit provided by the purchaser of the real property or on a form provided by the county assessor.

(7) The Division of Vital Records shall send to the county assessor by electronic mail a monthly report listing the residents of that county who have died.

Amended by Act 2024EX2, No. 5,§ 2, eff. 90 days after sine die adjournment, app. for assessment years beginning on or after January 1, 2024.

Amended by Act 2024EX2, No. 3,§ 2, eff. 90 days after sine die adjournment, app. for assessment years beginning on or after January 1, 2024.

Amended by Act 2023, No. 541,§ 1, eff. 8/1/2023, app. for assessment years beginning on or after January 1, 2024.

Amended by Act 2023, No. 315,§ 1, eff. 1/1/2023, app. for assessment years beginning on or after January 1, 2023.

Amended by Act 2019, No. 808,§ 2, eff. 4/9/2019.

Amended by Act 2017, No. 152,§ 1, eff. 8/1/2017.

Amended by Act 2017, No. 49,§ 1, eff. 1/26/2017.

Amended by Act 2013, No. 501,§ 10, eff. 8/16/2013.

Acts 2000 (2d Ex. Sess.), Nos. 1 and 2, § 6; 2001, No. 1544, § 3; 2001, No. 1598, § 1; 2003, No. 864, § 1; 2005, No. 1268, § 1; 2005, No. 1892, § 1; 2007, No. 142, § 1; 2007, No. 827, § 202; 2009, No. 655, § 4; 2011, No. 175, § 7.

This section is set out more than once due to postponed, multiple, or conflicting amendments.
Ark. Code Ann. § 26-28-111 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-111
Correction of errors
Status: in_force

(a) When, after the tax books have been delivered to the county collector, it is ascertained that there is an error in the real or personal property tax books, the error shall be corrected in the following manner: (1) (A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the county assessor by any person, the county assessor shall cause the error to be corrected by completing the following prenumbered form, indicating thereon the correction to be made: REAL PROPERTY TAX CORRECTION No._________ School Dist. ______________________________________________________________ City ____________________________________________________________________ Name __________________________________________________________________ Address________________________________________ Date _____ 20__ Click here to view image. REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector ___________ Preparer of Tax Books_________ (B) Upon completing and signing the above real property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of tax books, who shall sign and retain the form according to law. (2) (A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the county assessor, he or she shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made: PERSONAL PROPERTY TAX CORRECTION No. _________ School Dist._________________________________________________________________ City _______________________________________________________________________ Name _____________________________________________________________________ Address_____________________________________________ Date____ 20__ Description of Property Old Valuation Corrected Valuation Net Value Credit Net Value Debit Mill Net Tax Credit Net Tax Debit REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector __________ Preparer of Tax Books ___________ (B) Upon completing and signing the above personal property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of the tax books who shall sign and retain the form according to law. (b) The real property tax correction forms and the personal property tax correction forms required by this section to be kept in the records of the preparer of the tax books may be destroyed upon the expiration of one (1) year after the date on which the Legislative Joint Auditing Committee accepts and files the audit of the particular office performed by Arkansas Legislative Audit. (c) (1) This section applies only to the correction of extension errors, erroneous property descriptions, classifications, or listings. (2) (A) A correction shall be made under this section regardless of whether the error was caused by the county assessor or the taxpayer or was the result of an erroneous record or report or other circumstance. (B) However, a correction under this section shall not be utilized to make any change in the valuation of real or personal property as shown on the tax books and related records other than a change in valuation necessitated by the correction of factual errors as provided in this section. (3) A reduction in the valuation of real or personal property shall not be made, except such as shall have been ordered by the county equalization board, the county court, the circuit court, or the Supreme Court, or be caused by the correction of actual and obvious errors as provided in this section. (d) When the county assessor discovers or is informed of an error described in subsection (c) of this section in the real or personal property tax books before the tax books have been delivered to the county collector, the county assessor shall correct the error directly on the tax books and shall maintain a record of the correction in the county assessor's records. (e) An electronic or facsimile signature of a county assessor, county collector, or county clerk is sufficient under this section. Amended by Act 2021, No. 278,§ 5, eff. 7/28/2021. Amended by Act 2017, No. 659,§ 8, eff. 8/1/2017. Amended by Act 2017, No. 659,§ 7, eff. 8/1/2017. Acts 1883, No. 114, § 74, p. 199; C. & M. Dig., § 9938; Pope's Dig., § 13722; Acts 1983, No. 875, §§ 1-3; A.S.A. 1947, §§ 84-811, 84-811n, 84-811.1.

(a) When, after the tax books have been delivered to the county collector, it is ascertained that there is an error in the real or personal property tax books, the error shall be corrected in the following manner: (1) (A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the county assessor by any person, the county assessor shall cause the error to be corrected by completing the following prenumbered form, indicating thereon the correction to be made: REAL PROPERTY TAX CORRECTION No._________ School Dist. ______________________________________________________________ City ____________________________________________________________________ Name __________________________________________________________________ Address________________________________________ Date _____ 20__ Click here to view image. REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector ___________ Preparer of Tax Books_________ (B) Upon completing and signing the above real property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of tax books, who shall sign and retain the form according to law. (2) (A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the county assessor, he or she shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made: PERSONAL PROPERTY TAX CORRECTION No. _________ School Dist._________________________________________________________________ City _______________________________________________________________________ Name _____________________________________________________________________ Address_____________________________________________ Date____ 20__ Description of Property Old Valuation Corrected Valuation Net Value Credit Net Value Debit Mill Net Tax Credit Net Tax Debit REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector __________ Preparer of Tax Books ___________ (B) Upon completing and signing the above personal property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of the tax books who shall sign and retain the form according to law.

(1) (A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the county assessor by any person, the county assessor shall cause the error to be corrected by completing the following prenumbered form, indicating thereon the correction to be made: REAL PROPERTY TAX CORRECTION No._________ School Dist. ______________________________________________________________ City ____________________________________________________________________ Name __________________________________________________________________ Address________________________________________ Date _____ 20__ Click here to view image. REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector ___________ Preparer of Tax Books_________ (B) Upon completing and signing the above real property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of tax books, who shall sign and retain the form according to law.

(A) When the county assessor discovers an error in the real property tax books or any error is brought to the attention of the county assessor by any person, the county assessor shall cause the error to be corrected by completing the following prenumbered form, indicating thereon the correction to be made: REAL PROPERTY TAX CORRECTION No._________ School Dist. ______________________________________________________________ City ____________________________________________________________________ Name __________________________________________________________________ Address________________________________________ Date _____ 20__ Click here to view image. REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector ___________ Preparer of Tax Books_________

REAL PROPERTY TAX CORRECTION No._________ School Dist. ______________________________________________________________ City ____________________________________________________________________ Name __________________________________________________________________ Address________________________________________ Date _____ 20__

REAL PROPERTY TAX CORRECTION

No._________

School Dist. ______________________________________________________________

City ____________________________________________________________________

Name __________________________________________________________________

Address________________________________________

Date _____ 20__

Click here to view image.

REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector ___________ Preparer of Tax Books_________

REMARKS

I hereby certify that the above correction should be made by the Collector

I hereby certify that the above correction has been made

I hereby certify that the above correction will be incorporated in the final settlement

Assessor _______________

Collector ___________

Preparer of Tax Books_________

(B) Upon completing and signing the above real property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of tax books, who shall sign and retain the form according to law.

(2) (A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the county assessor, he or she shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made: PERSONAL PROPERTY TAX CORRECTION No. _________ School Dist._________________________________________________________________ City _______________________________________________________________________ Name _____________________________________________________________________ Address_____________________________________________ Date____ 20__ Description of Property Old Valuation Corrected Valuation Net Value Credit Net Value Debit Mill Net Tax Credit Net Tax Debit REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector __________ Preparer of Tax Books ___________ (B) Upon completing and signing the above personal property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of the tax books who shall sign and retain the form according to law.

(A) When the county assessor discovers an error in the personal property tax books or any error is brought to the attention of the county assessor, he or she shall cause the error to be corrected by completing the following prenumbered form in triplicate, indicating thereon the correction to be made: PERSONAL PROPERTY TAX CORRECTION No. _________ School Dist._________________________________________________________________ City _______________________________________________________________________ Name _____________________________________________________________________ Address_____________________________________________ Date____ 20__ Description of Property Old Valuation Corrected Valuation Net Value Credit Net Value Debit Mill Net Tax Credit Net Tax Debit REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector __________ Preparer of Tax Books ___________

PERSONAL PROPERTY TAX CORRECTION No. _________ School Dist._________________________________________________________________ City _______________________________________________________________________ Name _____________________________________________________________________ Address_____________________________________________ Date____ 20__

PERSONAL PROPERTY TAX CORRECTION

No. _________

School Dist._________________________________________________________________

City _______________________________________________________________________

Name _____________________________________________________________________

Address_____________________________________________

Date____ 20__

Description of Property Old Valuation Corrected Valuation Net Value Credit Net Value Debit Mill Net Tax Credit Net Tax Debit

Description of Property

Old Valuation

Corrected Valuation

Net Value Credit

Net Value Debit

Mill

Net Tax Credit

Net Tax Debit

REMARKS I hereby certify that the above correction should be made by the Collector I hereby certify that the above correction has been made I hereby certify that the above correction will be incorporated in the final settlement Assessor _______________ Collector __________ Preparer of Tax Books ___________

REMARKS

I hereby certify that the above correction should be made by the Collector

I hereby certify that the above correction has been made

I hereby certify that the above correction will be incorporated in the final settlement

Assessor _______________

Collector __________

Preparer of Tax Books ___________

(B) Upon completing and signing the above personal property tax correction form, the county assessor shall transmit the form to the county collector. The county collector shall sign the form and shall transmit the form to the preparer of the tax books who shall sign and retain the form according to law.

(b) The real property tax correction forms and the personal property tax correction forms required by this section to be kept in the records of the preparer of the tax books may be destroyed upon the expiration of one (1) year after the date on which the Legislative Joint Auditing Committee accepts and files the audit of the particular office performed by Arkansas Legislative Audit.

(c) (1) This section applies only to the correction of extension errors, erroneous property descriptions, classifications, or listings. (2) (A) A correction shall be made under this section regardless of whether the error was caused by the county assessor or the taxpayer or was the result of an erroneous record or report or other circumstance. (B) However, a correction under this section shall not be utilized to make any change in the valuation of real or personal property as shown on the tax books and related records other than a change in valuation necessitated by the correction of factual errors as provided in this section. (3) A reduction in the valuation of real or personal property shall not be made, except such as shall have been ordered by the county equalization board, the county court, the circuit court, or the Supreme Court, or be caused by the correction of actual and obvious errors as provided in this section.

(1) This section applies only to the correction of extension errors, erroneous property descriptions, classifications, or listings.

(2) (A) A correction shall be made under this section regardless of whether the error was caused by the county assessor or the taxpayer or was the result of an erroneous record or report or other circumstance. (B) However, a correction under this section shall not be utilized to make any change in the valuation of real or personal property as shown on the tax books and related records other than a change in valuation necessitated by the correction of factual errors as provided in this section.

(A) A correction shall be made under this section regardless of whether the error was caused by the county assessor or the taxpayer or was the result of an erroneous record or report or other circumstance.

(B) However, a correction under this section shall not be utilized to make any change in the valuation of real or personal property as shown on the tax books and related records other than a change in valuation necessitated by the correction of factual errors as provided in this section.

(3) A reduction in the valuation of real or personal property shall not be made, except such as shall have been ordered by the county equalization board, the county court, the circuit court, or the Supreme Court, or be caused by the correction of actual and obvious errors as provided in this section.

(d) When the county assessor discovers or is informed of an error described in subsection (c) of this section in the real or personal property tax books before the tax books have been delivered to the county collector, the county assessor shall correct the error directly on the tax books and shall maintain a record of the correction in the county assessor's records.

(e) An electronic or facsimile signature of a county assessor, county collector, or county clerk is sufficient under this section.

Amended by Act 2021, No. 278,§ 5, eff. 7/28/2021.

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

Amended by Act 2017, No. 659,§ 7, eff. 8/1/2017.

Acts 1883, No. 114, § 74, p. 199; C. & M. Dig., § 9938; Pope's Dig., § 13722; Acts 1983, No. 875, §§ 1-3; A.S.A. 1947, §§ 84-811, 84-811n, 84-811.1.

28_111_1 - Attachment
Ark. Code Ann. § 26-58-202 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-202
Applicability
Status: in_force

(a) The benefits of the provisions of this subchapter shall not apply to the severance tax due or payable on oil or natural gas produced from nonsaltwater-producing wells in this state. (b) The benefits of the provisions of this subchapter shall not apply to any underground saltwater disposal system that may have been established prior to June 11, 1959, it being the intent of this subchapter that the provisions hereof shall apply only to approved underground saltwater disposal systems established from and after June 11, 1959. Acts 1959, No. 57, § 2; 1959, No. 138, § 1; A.S.A. 1947, § 84-2114; Acts 2011, No. 791, § 3.

(a) The benefits of the provisions of this subchapter shall not apply to the severance tax due or payable on oil or natural gas produced from nonsaltwater-producing wells in this state.

(b) The benefits of the provisions of this subchapter shall not apply to any underground saltwater disposal system that may have been established prior to June 11, 1959, it being the intent of this subchapter that the provisions hereof shall apply only to approved underground saltwater disposal systems established from and after June 11, 1959.

Acts 1959, No. 57, § 2; 1959, No. 138, § 1; A.S.A. 1947, § 84-2114; Acts 2011, No. 791, § 3.
Ark. Code Ann. § 26-26-1601 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1601
Applicability
Status: in_force

For the purpose of assessment and taxation, any person, firm, company, copartnership, cooperative, association, or corporation, wherever organized or incorporated, engaged in the business of: (1) Transmitting natural gas or oil through pipelines, within, into, from, or through this state, or owning or having control of pipelines for those purposes, except integrated utility companies, shall be deemed to be a pipeline company; (2) Operating within, into, from, or through this state, a railroad, authorized by the laws of this state, shall be deemed to be a railroad company; (3) Operating within, into, from, or between cities, towns, and villages of this state, a street, suburban, or interurban railway, whether cars used are propelled by electricity or other motor power, shall be deemed to be a street, suburban, or interurban railway; (4) Conveying within, into, from, or through this state or any part thereof, money, merchandise, or effects of any kind by express or contracts with any railroad or steamboat company, or the managers, lessees, agents, or receivers thereof, not including railroads or steamboats engaged in the ordinary transportation of merchandise or property in this state, shall be deemed to be an express company; (5) Operating within, into, from, or through this state, sleeping cars, dining cars, palace cars, or parlor cars, shall be deemed to be a sleeping car company; (6) Intercounty transporting for hire within, into, from, or through this state, passengers and property by motor vehicle over the public highways of this state, except taxicab companies, shall be deemed to be an intercounty bus line company; (7) Intercounty transporting for hire within, into, from, through, or across this state, property by motor vehicle over the public highways of this state, or transporting for hire by motor vehicle property over the public highways of this state, though neither loading nor unloading the property within the State of Arkansas, shall be deemed to be an intercounty motor freight carrier company; (8) Transporting for hire within, into, from, through, or over this state, by regulated airlines passengers or property, shall be deemed to be an airline company; (9) Permitting passage or of conducting or transporting passengers or property across any waterway within this state by means of a bridge, boat, or other watercraft for which a toll or fee is charged, shall be deemed to be a ferry or a toll bridge company; (10) Transporting for hire property by boat, barge, or other watercraft over any waterway whether natural or artificial, within this state, shall be deemed to be a water transportation company; (11) Permitting passage over or of conducting or transporting passengers or property over any road in this state for the use of which a toll is taken, shall be deemed to be a toll road company; (12) Transmitting within, into, from, or through this state, telegraphic messages, shall be deemed to be a telegraph company; (13) Transmitting for hire within, into, from, or through this state, telephonic messages, shall be deemed to be a telephone company; (14) Generating, conducting, or distributing electric power within, into, from, or through this state, for the purpose of supplying to utilities for resale or to the public electricity for light, heat, or power purposes, shall be deemed to be an electric power company; (15) Conducting or distributing artificial or natural gas within, into, from, or through this state, pipe or tubing for resale to the public for light, heat, or power purposes, shall be deemed to be a gas company; and (16) Conducting or distributing water within, into, from, or through this state, through pipe or tubing to the public, shall be deemed to be a water company. Acts 1927, No. 129, § 13; Pope's Dig., § 2039; Acts 1961, No. 129, § 2; 1963, No. 131, § 1; A.S.A. 1947, § 84-602.

For the purpose of assessment and taxation, any person, firm, company, copartnership, cooperative, association, or corporation, wherever organized or incorporated, engaged in the business of:

(1) Transmitting natural gas or oil through pipelines, within, into, from, or through this state, or owning or having control of pipelines for those purposes, except integrated utility companies, shall be deemed to be a pipeline company;

(2) Operating within, into, from, or through this state, a railroad, authorized by the laws of this state, shall be deemed to be a railroad company;

(3) Operating within, into, from, or between cities, towns, and villages of this state, a street, suburban, or interurban railway, whether cars used are propelled by electricity or other motor power, shall be deemed to be a street, suburban, or interurban railway;

(4) Conveying within, into, from, or through this state or any part thereof, money, merchandise, or effects of any kind by express or contracts with any railroad or steamboat company, or the managers, lessees, agents, or receivers thereof, not including railroads or steamboats engaged in the ordinary transportation of merchandise or property in this state, shall be deemed to be an express company;

(5) Operating within, into, from, or through this state, sleeping cars, dining cars, palace cars, or parlor cars, shall be deemed to be a sleeping car company;

(6) Intercounty transporting for hire within, into, from, or through this state, passengers and property by motor vehicle over the public highways of this state, except taxicab companies, shall be deemed to be an intercounty bus line company;

(7) Intercounty transporting for hire within, into, from, through, or across this state, property by motor vehicle over the public highways of this state, or transporting for hire by motor vehicle property over the public highways of this state, though neither loading nor unloading the property within the State of Arkansas, shall be deemed to be an intercounty motor freight carrier company;

(8) Transporting for hire within, into, from, through, or over this state, by regulated airlines passengers or property, shall be deemed to be an airline company;

(9) Permitting passage or of conducting or transporting passengers or property across any waterway within this state by means of a bridge, boat, or other watercraft for which a toll or fee is charged, shall be deemed to be a ferry or a toll bridge company;

(10) Transporting for hire property by boat, barge, or other watercraft over any waterway whether natural or artificial, within this state, shall be deemed to be a water transportation company;

(11) Permitting passage over or of conducting or transporting passengers or property over any road in this state for the use of which a toll is taken, shall be deemed to be a toll road company;

(12) Transmitting within, into, from, or through this state, telegraphic messages, shall be deemed to be a telegraph company;

(13) Transmitting for hire within, into, from, or through this state, telephonic messages, shall be deemed to be a telephone company;

(14) Generating, conducting, or distributing electric power within, into, from, or through this state, for the purpose of supplying to utilities for resale or to the public electricity for light, heat, or power purposes, shall be deemed to be an electric power company;

(15) Conducting or distributing artificial or natural gas within, into, from, or through this state, pipe or tubing for resale to the public for light, heat, or power purposes, shall be deemed to be a gas company; and

(16) Conducting or distributing water within, into, from, or through this state, through pipe or tubing to the public, shall be deemed to be a water company.

Acts 1927, No. 129, § 13; Pope's Dig., § 2039; Acts 1961, No. 129, § 2; 1963, No. 131, § 1; A.S.A. 1947, § 84-602.
Ark. Code Ann. § 26-75-216 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-216
Applicability of tax
Status: in_force

(a) A city sales and use tax levied pursuant to the authority granted in this subchapter or in § 26-75-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered in accordance with the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the city sales and use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 . Acts 1981 (1st Ex. Sess.), No. 25, § 6; A.S.A. 1947, § 19-4528; Acts 1991, No. 536, § 2; 1991, No. 765, § 16; 1992 (1st Ex. Sess.), No. 73, § 3; 2003, No. 374, §§ 5, 6; 2003, No. 1273, § 58; 2007, No. 181, § 42.

(a) A city sales and use tax levied pursuant to the authority granted in this subchapter or in § 26-75-301 et seq. shall be applicable to sales of items and services sold by a business and shall be administered in accordance with the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the city sales and use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 .

Acts 1981 (1st Ex. Sess.), No. 25, § 6; A.S.A. 1947, § 19-4528; Acts 1991, No. 536, § 2; 1991, No. 765, § 16; 1992 (1st Ex. Sess.), No. 73, § 3; 2003, No. 374, §§ 5, 6; 2003, No. 1273, § 58; 2007, No. 181, § 42.
Ark. Code Ann. § 26-51-1013 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1013
Annual compilation of credits - Expiration of the subchapter
Status: in_force

(a) The Department of Finance and Administration shall compile the total amount of tax credits used pursuant to the provisions of this subchapter for each calendar year. (b) (1) When the total amount of tax credits used pursuant to the provisions of this subchapter exceeds twenty million dollars ($20,000,000) in any calendar year, the tax credits established by this subchapter shall expire on December 31 of the calendar year following the calendar year in which the tax credits used pursuant to the provisions of this subchapter exceeded twenty million dollars ($20,000,000). (2) However, any approved applicant issued a certificate of tax credit approval on or prior to December 31 may complete the project and shall be entitled to the tax credits provided under this subchapter without regard to the fact that the availability of the tax credits has otherwise expired. Amended by Act 2021, No. 875,§ 5, eff. for tax years beginning on or after January 1, 2021. Acts 1995, No. 341, § 14; 1999, No. 765, § 2; 2011, No. 631, § 11.

(a) The Department of Finance and Administration shall compile the total amount of tax credits used pursuant to the provisions of this subchapter for each calendar year.

(b) (1) When the total amount of tax credits used pursuant to the provisions of this subchapter exceeds twenty million dollars ($20,000,000) in any calendar year, the tax credits established by this subchapter shall expire on December 31 of the calendar year following the calendar year in which the tax credits used pursuant to the provisions of this subchapter exceeded twenty million dollars ($20,000,000). (2) However, any approved applicant issued a certificate of tax credit approval on or prior to December 31 may complete the project and shall be entitled to the tax credits provided under this subchapter without regard to the fact that the availability of the tax credits has otherwise expired.

(1) When the total amount of tax credits used pursuant to the provisions of this subchapter exceeds twenty million dollars ($20,000,000) in any calendar year, the tax credits established by this subchapter shall expire on December 31 of the calendar year following the calendar year in which the tax credits used pursuant to the provisions of this subchapter exceeded twenty million dollars ($20,000,000).

(2) However, any approved applicant issued a certificate of tax credit approval on or prior to December 31 may complete the project and shall be entitled to the tax credits provided under this subchapter without regard to the fact that the availability of the tax credits has otherwise expired.

Amended by Act 2021, No. 875,§ 5, eff. for tax years beginning on or after January 1, 2021.

Acts 1995, No. 341, § 14; 1999, No. 765, § 2; 2011, No. 631, § 11.
Ark. Code Ann. § 26-27-318 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-318
Appeals to courts
Status: in_force

(a) (1) (A) The county assessor or a property owner who is aggrieved at the action of a county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the county clerk, who shall assign a case number to the appeal. (B) The county clerk shall not charge a fee for filing an appeal under subdivision (a)(1)(A) of this section. (2) The county clerk shall summon the members of the county equalization board and issue such process as the county assessor, the county equalization board, or the county judge may request for witnesses and evidence of the amount and value of the property. (b) No appeal to the county court shall be taken unless the petitioner: (1) Has exhausted his or her remedy before the county equalization board; or (2) Was not sent the notice of value change as required by § 26-23-203 . (c) (1) An appeal must be filed on or before the second Monday in October of each year and shall have preference over all matters before the county court and shall be heard and an order made on or before the fifteenth day of November. (2) (A) The county court shall notify in writing the property owner or county assessor of its decision no later than twenty (20) working days after the property owner's appeal hearing. (B) The notification shall state the county court's decision and that the property owner may appeal the decision to the circuit court. (d) (1) On an appeal from the action of the county equalization board or a subsequent court order affecting the valuation of the property, the petitioner or plaintiff shall have the burden of proving by a preponderance of the evidence the true and correct value of the property for ad valorem tax purposes as prescribed by law. (2) A presumption of correctness or weight of authority does not attach to the action of the county assessor or the county equalization board, and the petitioner or plaintiff is not required to: (A) Show that the assessed valuation of property is clearly erroneous, manifestly excessive, or confiscatory; or (B) Meet a higher standard of proof than preponderance of the evidence. (3) (A) For protests and appeals of commercial and industrial property, operating as such at the time of assessment, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest or appeal before the court shall have an affirmative duty to disclose both of the following at least five (5) days prior to the hearing: (i) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction; and (ii) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits from being used for the purpose for which the building or structure was designed constructed, altered, renovated, or modified. (B) The purpose of the disclosure is so that the court can determine whether the proposed comparable property is similarly situated to the subject property on appeal. (C) (i) The court shall consider all evidence when determining whether comparable properties are similarly situated to the subject property. (ii) Nothing in this section is meant to restrict a court's consideration of whether a proposed comparable property is similarly situated to the subject property. (e) Upon an appeal, any property owner in the county may appear and be heard in support of or in opposition to the appeal. (f) (1) (A) The county court shall acquire no jurisdiction to hear the appeal unless the county clerk shall have first given notice of the appeal by publication: (i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or (ii) In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal. (B) The notice shall state: (i) The name of the parties taking the appeal; (ii) The assessment complained of, together with a definite description of the property so assessed; (iii) The name of the supposed property owner; (iv) The time and place fixed for the hearing of the appeal; and (v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal. (2) The notice of appeal may be in the following form: Click here to view form. (g) It shall be the duty of the prosecuting attorney or his or her deputy, when called upon by the county assessor, a member of the county equalization board, or the county court, to represent the county and the state in the prosecution of all appeals before the county courts and the circuit courts. Amended by Act 2019, No. 737,§ 2, eff. 7/1/2019. Amended by Act 2017, No. 659,§ 5, eff. 8/1/2017. Amended by Act 2013, No. 544,§ 3, eff. 8/16/2013. Acts 1919, No. 147, § 11; C. & M. Dig., § 9911; Acts 1929, No. 172, § 30; Pope's Dig., § 13671; Acts 1951, No. 367, § 1; A.S.A. 1947, § 84-708; Acts 1989, No. 34, § 1; 1999, No. 572, § 5; 2005, No. 1947, § 1; 2009, No. 276, § 2.

(a) (1) (A) The county assessor or a property owner who is aggrieved at the action of a county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the county clerk, who shall assign a case number to the appeal. (B) The county clerk shall not charge a fee for filing an appeal under subdivision (a)(1)(A) of this section. (2) The county clerk shall summon the members of the county equalization board and issue such process as the county assessor, the county equalization board, or the county judge may request for witnesses and evidence of the amount and value of the property.

(1) (A) The county assessor or a property owner who is aggrieved at the action of a county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the county clerk, who shall assign a case number to the appeal. (B) The county clerk shall not charge a fee for filing an appeal under subdivision (a)(1)(A) of this section.

(A) The county assessor or a property owner who is aggrieved at the action of a county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the county clerk, who shall assign a case number to the appeal.

(B) The county clerk shall not charge a fee for filing an appeal under subdivision (a)(1)(A) of this section.

(2) The county clerk shall summon the members of the county equalization board and issue such process as the county assessor, the county equalization board, or the county judge may request for witnesses and evidence of the amount and value of the property.

(b) No appeal to the county court shall be taken unless the petitioner: (1) Has exhausted his or her remedy before the county equalization board; or (2) Was not sent the notice of value change as required by § 26-23-203 .

(1) Has exhausted his or her remedy before the county equalization board; or

(2) Was not sent the notice of value change as required by § 26-23-203 .

(c) (1) An appeal must be filed on or before the second Monday in October of each year and shall have preference over all matters before the county court and shall be heard and an order made on or before the fifteenth day of November. (2) (A) The county court shall notify in writing the property owner or county assessor of its decision no later than twenty (20) working days after the property owner's appeal hearing. (B) The notification shall state the county court's decision and that the property owner may appeal the decision to the circuit court.

(1) An appeal must be filed on or before the second Monday in October of each year and shall have preference over all matters before the county court and shall be heard and an order made on or before the fifteenth day of November.

(2) (A) The county court shall notify in writing the property owner or county assessor of its decision no later than twenty (20) working days after the property owner's appeal hearing. (B) The notification shall state the county court's decision and that the property owner may appeal the decision to the circuit court.

(A) The county court shall notify in writing the property owner or county assessor of its decision no later than twenty (20) working days after the property owner's appeal hearing.

(B) The notification shall state the county court's decision and that the property owner may appeal the decision to the circuit court.

(d) (1) On an appeal from the action of the county equalization board or a subsequent court order affecting the valuation of the property, the petitioner or plaintiff shall have the burden of proving by a preponderance of the evidence the true and correct value of the property for ad valorem tax purposes as prescribed by law. (2) A presumption of correctness or weight of authority does not attach to the action of the county assessor or the county equalization board, and the petitioner or plaintiff is not required to: (A) Show that the assessed valuation of property is clearly erroneous, manifestly excessive, or confiscatory; or (B) Meet a higher standard of proof than preponderance of the evidence. (3) (A) For protests and appeals of commercial and industrial property, operating as such at the time of assessment, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest or appeal before the court shall have an affirmative duty to disclose both of the following at least five (5) days prior to the hearing: (i) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction; and (ii) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits from being used for the purpose for which the building or structure was designed constructed, altered, renovated, or modified. (B) The purpose of the disclosure is so that the court can determine whether the proposed comparable property is similarly situated to the subject property on appeal. (C) (i) The court shall consider all evidence when determining whether comparable properties are similarly situated to the subject property. (ii) Nothing in this section is meant to restrict a court's consideration of whether a proposed comparable property is similarly situated to the subject property.

(1) On an appeal from the action of the county equalization board or a subsequent court order affecting the valuation of the property, the petitioner or plaintiff shall have the burden of proving by a preponderance of the evidence the true and correct value of the property for ad valorem tax purposes as prescribed by law.

(2) A presumption of correctness or weight of authority does not attach to the action of the county assessor or the county equalization board, and the petitioner or plaintiff is not required to: (A) Show that the assessed valuation of property is clearly erroneous, manifestly excessive, or confiscatory; or (B) Meet a higher standard of proof than preponderance of the evidence.

(A) Show that the assessed valuation of property is clearly erroneous, manifestly excessive, or confiscatory; or

(B) Meet a higher standard of proof than preponderance of the evidence.

(3) (A) For protests and appeals of commercial and industrial property, operating as such at the time of assessment, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest or appeal before the court shall have an affirmative duty to disclose both of the following at least five (5) days prior to the hearing: (i) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction; and (ii) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits from being used for the purpose for which the building or structure was designed constructed, altered, renovated, or modified. (B) The purpose of the disclosure is so that the court can determine whether the proposed comparable property is similarly situated to the subject property on appeal. (C) (i) The court shall consider all evidence when determining whether comparable properties are similarly situated to the subject property. (ii) Nothing in this section is meant to restrict a court's consideration of whether a proposed comparable property is similarly situated to the subject property.

(A) For protests and appeals of commercial and industrial property, operating as such at the time of assessment, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest or appeal before the court shall have an affirmative duty to disclose both of the following at least five (5) days prior to the hearing: (i) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction; and (ii) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits from being used for the purpose for which the building or structure was designed constructed, altered, renovated, or modified.

(i) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction; and

(ii) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits from being used for the purpose for which the building or structure was designed constructed, altered, renovated, or modified.

(B) The purpose of the disclosure is so that the court can determine whether the proposed comparable property is similarly situated to the subject property on appeal.

(C) (i) The court shall consider all evidence when determining whether comparable properties are similarly situated to the subject property. (ii) Nothing in this section is meant to restrict a court's consideration of whether a proposed comparable property is similarly situated to the subject property.

(i) The court shall consider all evidence when determining whether comparable properties are similarly situated to the subject property.

(ii) Nothing in this section is meant to restrict a court's consideration of whether a proposed comparable property is similarly situated to the subject property.

(e) Upon an appeal, any property owner in the county may appear and be heard in support of or in opposition to the appeal.

(f) (1) (A) The county court shall acquire no jurisdiction to hear the appeal unless the county clerk shall have first given notice of the appeal by publication: (i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or (ii) In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal. (B) The notice shall state: (i) The name of the parties taking the appeal; (ii) The assessment complained of, together with a definite description of the property so assessed; (iii) The name of the supposed property owner; (iv) The time and place fixed for the hearing of the appeal; and (v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal. (2) The notice of appeal may be in the following form: Click here to view form.

(1) (A) The county court shall acquire no jurisdiction to hear the appeal unless the county clerk shall have first given notice of the appeal by publication: (i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or (ii) In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal. (B) The notice shall state: (i) The name of the parties taking the appeal; (ii) The assessment complained of, together with a definite description of the property so assessed; (iii) The name of the supposed property owner; (iv) The time and place fixed for the hearing of the appeal; and (v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal.

(A) The county court shall acquire no jurisdiction to hear the appeal unless the county clerk shall have first given notice of the appeal by publication: (i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or (ii) In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal.

(i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or

(ii) In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal.

(B) The notice shall state: (i) The name of the parties taking the appeal; (ii) The assessment complained of, together with a definite description of the property so assessed; (iii) The name of the supposed property owner; (iv) The time and place fixed for the hearing of the appeal; and (v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal.

(i) The name of the parties taking the appeal;

(ii) The assessment complained of, together with a definite description of the property so assessed;

(iii) The name of the supposed property owner;

(iv) The time and place fixed for the hearing of the appeal; and

(v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal.

(2) The notice of appeal may be in the following form: Click here to view form.

Click here to view form.

(g) It shall be the duty of the prosecuting attorney or his or her deputy, when called upon by the county assessor, a member of the county equalization board, or the county court, to represent the county and the state in the prosecution of all appeals before the county courts and the circuit courts.

Amended by Act 2019, No. 737,§ 2, eff. 7/1/2019.

Amended by Act 2017, No. 659,§ 5, eff. 8/1/2017.

Amended by Act 2013, No. 544,§ 3, eff. 8/16/2013.

Acts 1919, No. 147, § 11; C. & M. Dig., § 9911; Acts 1929, No. 172, § 30; Pope's Dig., § 13671; Acts 1951, No. 367, § 1; A.S.A. 1947, § 84-708; Acts 1989, No. 34, § 1; 1999, No. 572, § 5; 2005, No. 1947, § 1; 2009, No. 276, § 2.

27_318_1 - Attachment
Ark. Code Ann. § 26-57-601 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-601
Tax additional
Status: in_force

The premium tax levied by §§ 26-57-603 - 26-57-605 shall be in addition to the tax paid by casualty companies and self-insurers writing workers' compensation insurance under the Workers' Compensation Law, § 11-9-101 et seq. Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 1.

The premium tax levied by §§ 26-57-603 - 26-57-605 shall be in addition to the tax paid by casualty companies and self-insurers writing workers' compensation insurance under the Workers' Compensation Law, § 11-9-101 et seq.

Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 1.