Ark. Code Ann. § 26-63-302 — AR Code / Title 26 / Chapter 63 / Subchapter 3 / Section 26-63-302
Rental vehicle tax
Status: in_force

(a) (1) (A) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a rental vehicle tax. (B) The rental vehicle tax is levied on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days. (C) The gross receipts or gross proceeds derived from a rental described in subdivision (a)(1)(B) of this section is taxable whether or not the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid at the time of registration. (2) The gross receipts or gross proceeds derived from the sale of a motor vehicle to a person engaged in the business of renting a motor vehicle required to be licensed is exempt from taxation under the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any municipal or county sales taxes if the motor vehicle is used exclusively for the purpose of rentals for periods of less than thirty (30) days. (b) (1) In addition to the rate in subsection (c) of this section, the rental vehicle tax is levied at the rate of five percent (5%) and the rate of any applicable municipal or county taxes. (2) Except as provided otherwise in this section, the rental vehicle tax shall be collected, reported, and paid in the same manner and at the same time as prescribed by this chapter. (3) (A) The rental vehicle tax shall be remitted to the Secretary of the Department of Finance and Administration and, except for the amount equal to any municipal or county taxes, shall be deposited into the State Treasury as general revenues. (B) The amount of the rental vehicle tax which is based on the municipal and county sales taxes shall be remitted to the city or county in the same manner as for municipal and county sales taxes. (c) (1) There is also imposed an additional rental vehicle tax at the rate of five percent (5%) on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days. (2) (A) (i) The additional rental vehicle tax shall be remitted to the secretary, who shall deposit seventy-five percent (75%) of the net revenues derived from the additional rental vehicle tax into the Arkansas Public Transit Trust Fund. (ii) The moneys in the fund resulting from a deposit described in subdivision (c)(2)(A)(i) of this section shall be used by the Arkansas Department of Transportation for the purpose of acquiring federal matching funds for the purchase of public transportation vehicles, for public transit equipment or facilities, and for the operation of the Federal Transit Administration assistance programs. (B) The remaining twenty-five percent (25%) of the revenues shall be deposited into the Division of Elementary and Secondary Education Public School Fund Account to be used exclusively for teacher salaries. (d) Both the rental vehicle tax and the additional rental vehicle tax levied by this section do not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; (2) Farm machinery or farm equipment leased or rented for a commercial purpose; and (3) A gasoline-powered or diesel-powered truck leased or rented for residential moving or shipping. Amended by Act 2019, No. 910,§ 4358, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4357, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 305, eff. 8/1/2017. Acts 2007, No. 182, § 1.

(a) (1) (A) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a rental vehicle tax. (B) The rental vehicle tax is levied on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days. (C) The gross receipts or gross proceeds derived from a rental described in subdivision (a)(1)(B) of this section is taxable whether or not the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid at the time of registration. (2) The gross receipts or gross proceeds derived from the sale of a motor vehicle to a person engaged in the business of renting a motor vehicle required to be licensed is exempt from taxation under the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any municipal or county sales taxes if the motor vehicle is used exclusively for the purpose of rentals for periods of less than thirty (30) days.

(1) (A) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a rental vehicle tax. (B) The rental vehicle tax is levied on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days. (C) The gross receipts or gross proceeds derived from a rental described in subdivision (a)(1)(B) of this section is taxable whether or not the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid at the time of registration.

(A) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a rental vehicle tax.

(B) The rental vehicle tax is levied on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days.

(C) The gross receipts or gross proceeds derived from a rental described in subdivision (a)(1)(B) of this section is taxable whether or not the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid at the time of registration.

(2) The gross receipts or gross proceeds derived from the sale of a motor vehicle to a person engaged in the business of renting a motor vehicle required to be licensed is exempt from taxation under the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any municipal or county sales taxes if the motor vehicle is used exclusively for the purpose of rentals for periods of less than thirty (30) days.

(b) (1) In addition to the rate in subsection (c) of this section, the rental vehicle tax is levied at the rate of five percent (5%) and the rate of any applicable municipal or county taxes. (2) Except as provided otherwise in this section, the rental vehicle tax shall be collected, reported, and paid in the same manner and at the same time as prescribed by this chapter. (3) (A) The rental vehicle tax shall be remitted to the Secretary of the Department of Finance and Administration and, except for the amount equal to any municipal or county taxes, shall be deposited into the State Treasury as general revenues. (B) The amount of the rental vehicle tax which is based on the municipal and county sales taxes shall be remitted to the city or county in the same manner as for municipal and county sales taxes.

(1) In addition to the rate in subsection (c) of this section, the rental vehicle tax is levied at the rate of five percent (5%) and the rate of any applicable municipal or county taxes.

(2) Except as provided otherwise in this section, the rental vehicle tax shall be collected, reported, and paid in the same manner and at the same time as prescribed by this chapter.

(3) (A) The rental vehicle tax shall be remitted to the Secretary of the Department of Finance and Administration and, except for the amount equal to any municipal or county taxes, shall be deposited into the State Treasury as general revenues. (B) The amount of the rental vehicle tax which is based on the municipal and county sales taxes shall be remitted to the city or county in the same manner as for municipal and county sales taxes.

(A) The rental vehicle tax shall be remitted to the Secretary of the Department of Finance and Administration and, except for the amount equal to any municipal or county taxes, shall be deposited into the State Treasury as general revenues.

(B) The amount of the rental vehicle tax which is based on the municipal and county sales taxes shall be remitted to the city or county in the same manner as for municipal and county sales taxes.

(c) (1) There is also imposed an additional rental vehicle tax at the rate of five percent (5%) on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days. (2) (A) (i) The additional rental vehicle tax shall be remitted to the secretary, who shall deposit seventy-five percent (75%) of the net revenues derived from the additional rental vehicle tax into the Arkansas Public Transit Trust Fund. (ii) The moneys in the fund resulting from a deposit described in subdivision (c)(2)(A)(i) of this section shall be used by the Arkansas Department of Transportation for the purpose of acquiring federal matching funds for the purchase of public transportation vehicles, for public transit equipment or facilities, and for the operation of the Federal Transit Administration assistance programs. (B) The remaining twenty-five percent (25%) of the revenues shall be deposited into the Division of Elementary and Secondary Education Public School Fund Account to be used exclusively for teacher salaries.

(1) There is also imposed an additional rental vehicle tax at the rate of five percent (5%) on the gross receipts or gross proceeds derived from the rental of a motor vehicle required to be licensed that is leased for a period of less than thirty (30) days.

(2) (A) (i) The additional rental vehicle tax shall be remitted to the secretary, who shall deposit seventy-five percent (75%) of the net revenues derived from the additional rental vehicle tax into the Arkansas Public Transit Trust Fund. (ii) The moneys in the fund resulting from a deposit described in subdivision (c)(2)(A)(i) of this section shall be used by the Arkansas Department of Transportation for the purpose of acquiring federal matching funds for the purchase of public transportation vehicles, for public transit equipment or facilities, and for the operation of the Federal Transit Administration assistance programs. (B) The remaining twenty-five percent (25%) of the revenues shall be deposited into the Division of Elementary and Secondary Education Public School Fund Account to be used exclusively for teacher salaries.

(A) (i) The additional rental vehicle tax shall be remitted to the secretary, who shall deposit seventy-five percent (75%) of the net revenues derived from the additional rental vehicle tax into the Arkansas Public Transit Trust Fund. (ii) The moneys in the fund resulting from a deposit described in subdivision (c)(2)(A)(i) of this section shall be used by the Arkansas Department of Transportation for the purpose of acquiring federal matching funds for the purchase of public transportation vehicles, for public transit equipment or facilities, and for the operation of the Federal Transit Administration assistance programs.

(i) The additional rental vehicle tax shall be remitted to the secretary, who shall deposit seventy-five percent (75%) of the net revenues derived from the additional rental vehicle tax into the Arkansas Public Transit Trust Fund.

(ii) The moneys in the fund resulting from a deposit described in subdivision (c)(2)(A)(i) of this section shall be used by the Arkansas Department of Transportation for the purpose of acquiring federal matching funds for the purchase of public transportation vehicles, for public transit equipment or facilities, and for the operation of the Federal Transit Administration assistance programs.

(B) The remaining twenty-five percent (25%) of the revenues shall be deposited into the Division of Elementary and Secondary Education Public School Fund Account to be used exclusively for teacher salaries.

(d) Both the rental vehicle tax and the additional rental vehicle tax levied by this section do not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; (2) Farm machinery or farm equipment leased or rented for a commercial purpose; and (3) A gasoline-powered or diesel-powered truck leased or rented for residential moving or shipping.

(1) A diesel truck leased or rented for commercial shipping;

(2) Farm machinery or farm equipment leased or rented for a commercial purpose; and

(3) A gasoline-powered or diesel-powered truck leased or rented for residential moving or shipping.

Amended by Act 2019, No. 910,§ 4358, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4357, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 305, eff. 8/1/2017.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-18-812 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-812
[Repealed]
Status: repealed

Repealed by Act 2019, No. 393,§ 2, eff. 7/24/2019. Acts 1989, No. 590, § 1.

Repealed by Act 2019, No. 393,§ 2, eff. 7/24/2019.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-80-401 — AR Code / Title 26 / Chapter 80 / Subchapter 4 / Section 26-80-401
Title
Status: in_force

This subchapter shall be known and may be cited as the "Amendment 74 Enabling Act of 2003". Acts 2003 (2nd Ex. Sess.), No. 105, § 2.

This subchapter shall be known and may be cited as the "Amendment 74 Enabling Act of 2003".

Acts 2003 (2nd Ex. Sess.), No. 105, § 2.
Ark. Code Ann. § 26-39-207 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-207
Taxes on convictions, etc
Status: in_force

The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record. Acts 1883, No. 114, § 186, p. 199; C. & M. Dig., § 10148; Pope's Dig., § 13930; A.S.A. 1947, § 84-1427.

The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.

Acts 1883, No. 114, § 186, p. 199; C. & M. Dig., § 10148; Pope's Dig., § 13930; A.S.A. 1947, § 84-1427.
Ark. Code Ann. § 26-57-1209 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1209
Penalties
Status: in_force

(a) (1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§ 26-57-1204 and 26-57-1206 , shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Secretary of the Department of Finance and Administration in accordance with the provisions of § 26-57-1204 . (2) (A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person. (B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device. (b) Upon conviction, a person who is the operator of a vending device who places the vending device in operation in this state for use or operation by members of the general public without first attaching to the vending device a valid and current annual vending device decal or special vending device decal under this subchapter is guilty of a Class C misdemeanor for each vending device found not to have a valid and current annual vending device decal or special vending device decal under this subchapter. Amended by Act 2019, No. 910,§ 4216, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4215, eff. 7/1/2019. Acts 1997, No. 928, § 9; 2009, No. 655, § 97.

(a) (1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§ 26-57-1204 and 26-57-1206 , shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Secretary of the Department of Finance and Administration in accordance with the provisions of § 26-57-1204 . (2) (A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person. (B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.

(1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§ 26-57-1204 and 26-57-1206 , shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Secretary of the Department of Finance and Administration in accordance with the provisions of § 26-57-1204 .

(2) (A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person. (B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.

(A) In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person.

(B) The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.

(b) Upon conviction, a person who is the operator of a vending device who places the vending device in operation in this state for use or operation by members of the general public without first attaching to the vending device a valid and current annual vending device decal or special vending device decal under this subchapter is guilty of a Class C misdemeanor for each vending device found not to have a valid and current annual vending device decal or special vending device decal under this subchapter.

Amended by Act 2019, No. 910,§ 4216, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4215, eff. 7/1/2019.

Acts 1997, No. 928, § 9; 2009, No. 655, § 97.
Ark. Code Ann. § 26-52-523 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-523
Credit or rebate on local sales and use tax - Definitions
Status: in_force

(a) As used in this section: (1) "Qualifying purchase" means a purchase of tangible personal property, specified digital products, a digital code, or a taxable service: (A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162 , as in effect on January 1, 2007; (B) For which the purchaser may take a depreciation deduction pursuant to 26 U.S.C. § 167 , as in effect on January 1, 2007; (C) By an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007, if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007; or (D) By a state or a county, city, municipality, school district, state-supported college or university, or any other political subdivision of a state if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not one of the entities enumerated in this subdivision (a)(1)(D); (2) "Single transaction" means a sale of tangible personal property, specified digital products, a digital code, or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the state for a single local taxing jurisdiction; and (3) "Travel trailer" means a trailer that: (A) Provides temporary living quarters for travel, recreation, or camping; (B) Includes a chassis having wheels and a trailer hitch or fifth wheel for towing; and (C) Is required to be licensed for highway use under Arkansas law. (b) (1) A purchaser that pays any municipal sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of municipal sales or use tax paid on each single transaction. (2) A purchaser that pays any county sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of county sales or use tax paid on each single transaction. (c) (1) A purchaser that is required by § 26-52-501 , § 26-52-509 , or § 26-53-125 to file a sales or use tax return may file a claim for a credit or rebate under this section with the Secretary of the Department of Finance and Administration in connection with the sales or use tax return and offset the amount of credit or rebate claimed against any municipal or county sales or use tax due to be remitted with the return. (2) A purchaser that qualifies for a credit or rebate under this section and is not required to file a sales or use tax return as provided in subdivision (c)(1) of this section may file a claim for a credit or rebate under this section with the secretary. (3) If a rebate would be due under this section as a result of the purchase of a travel trailer and if the gross receipts or compensating use tax on the travel trailer is collected directly from the purchaser by the Department of Finance and Administration under § 26-52-510 or § 26-53-126 , then the department shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this section. (d) A credit or rebate under this section shall not be paid for a claim filed more than one (1) year following the date of the qualifying purchase or more than one (1) year following the date of payment, if later. (e) A claim for a credit or rebate under this section shall be filed with the local taxing jurisdiction if, at the time the claim is filed, the local sales or use tax that is the subject of the claim has been out of existence for more than sixty (60) days. (f) No interest shall accrue or be paid on an amount subject to a claim for a credit or rebate under this section. (g) The secretary may promulgate rules to administer this section, including without limitation providing an administratively feasible method for filing a claim for a credit or rebate and any necessary forms. (h) This section does not apply to a local sales tax levied in accordance with § 26-52-303 or § 26-75-502 . (i) Except as provided in subsection (h) of this section, this section applies to any local sales or use tax collected by the secretary pursuant to any state tax law authorizing a county or municipality to levy a sales or use tax. Amended by Act 2019, No. 910,§ 3893, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3892, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3891, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 43, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2015, No. 896,§ 7, eff. 10/1/2015. Acts 2007, No. 179, § 1; 2009, No. 941, § 1.

(a) As used in this section: (1) "Qualifying purchase" means a purchase of tangible personal property, specified digital products, a digital code, or a taxable service: (A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162 , as in effect on January 1, 2007; (B) For which the purchaser may take a depreciation deduction pursuant to 26 U.S.C. § 167 , as in effect on January 1, 2007; (C) By an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007, if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007; or (D) By a state or a county, city, municipality, school district, state-supported college or university, or any other political subdivision of a state if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not one of the entities enumerated in this subdivision (a)(1)(D); (2) "Single transaction" means a sale of tangible personal property, specified digital products, a digital code, or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the state for a single local taxing jurisdiction; and (3) "Travel trailer" means a trailer that: (A) Provides temporary living quarters for travel, recreation, or camping; (B) Includes a chassis having wheels and a trailer hitch or fifth wheel for towing; and (C) Is required to be licensed for highway use under Arkansas law.

(1) "Qualifying purchase" means a purchase of tangible personal property, specified digital products, a digital code, or a taxable service: (A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162 , as in effect on January 1, 2007; (B) For which the purchaser may take a depreciation deduction pursuant to 26 U.S.C. § 167 , as in effect on January 1, 2007; (C) By an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007, if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007; or (D) By a state or a county, city, municipality, school district, state-supported college or university, or any other political subdivision of a state if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not one of the entities enumerated in this subdivision (a)(1)(D);

(A) For which the purchaser may take a business expense deduction pursuant to 26 U.S.C. § 162 , as in effect on January 1, 2007;

(B) For which the purchaser may take a depreciation deduction pursuant to 26 U.S.C. § 167 , as in effect on January 1, 2007;

(C) By an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007, if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not an exempt organization under 26 U.S.C. § 501 , as in effect on January 1, 2007; or

(D) By a state or a county, city, municipality, school district, state-supported college or university, or any other political subdivision of a state if the purchase would be subject to a business expense deduction or depreciation deduction if the purchaser were not one of the entities enumerated in this subdivision (a)(1)(D);

(2) "Single transaction" means a sale of tangible personal property, specified digital products, a digital code, or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the state for a single local taxing jurisdiction; and

(3) "Travel trailer" means a trailer that: (A) Provides temporary living quarters for travel, recreation, or camping; (B) Includes a chassis having wheels and a trailer hitch or fifth wheel for towing; and (C) Is required to be licensed for highway use under Arkansas law.

(A) Provides temporary living quarters for travel, recreation, or camping;

(B) Includes a chassis having wheels and a trailer hitch or fifth wheel for towing; and

(C) Is required to be licensed for highway use under Arkansas law.

(b) (1) A purchaser that pays any municipal sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of municipal sales or use tax paid on each single transaction. (2) A purchaser that pays any county sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of county sales or use tax paid on each single transaction.

(1) A purchaser that pays any municipal sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of municipal sales or use tax paid on each single transaction.

(2) A purchaser that pays any county sales or use tax in excess of the tax due on the first two thousand five hundred dollars ($2,500) of gross receipts or gross proceeds from the purchase of a travel trailer or from a qualifying purchase of tangible personal property, specified digital products, a digital code, or a taxable service in a single transaction is entitled to a credit or rebate of the excess amount of county sales or use tax paid on each single transaction.

(c) (1) A purchaser that is required by § 26-52-501 , § 26-52-509 , or § 26-53-125 to file a sales or use tax return may file a claim for a credit or rebate under this section with the Secretary of the Department of Finance and Administration in connection with the sales or use tax return and offset the amount of credit or rebate claimed against any municipal or county sales or use tax due to be remitted with the return. (2) A purchaser that qualifies for a credit or rebate under this section and is not required to file a sales or use tax return as provided in subdivision (c)(1) of this section may file a claim for a credit or rebate under this section with the secretary. (3) If a rebate would be due under this section as a result of the purchase of a travel trailer and if the gross receipts or compensating use tax on the travel trailer is collected directly from the purchaser by the Department of Finance and Administration under § 26-52-510 or § 26-53-126 , then the department shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this section.

(1) A purchaser that is required by § 26-52-501 , § 26-52-509 , or § 26-53-125 to file a sales or use tax return may file a claim for a credit or rebate under this section with the Secretary of the Department of Finance and Administration in connection with the sales or use tax return and offset the amount of credit or rebate claimed against any municipal or county sales or use tax due to be remitted with the return.

(2) A purchaser that qualifies for a credit or rebate under this section and is not required to file a sales or use tax return as provided in subdivision (c)(1) of this section may file a claim for a credit or rebate under this section with the secretary.

(3) If a rebate would be due under this section as a result of the purchase of a travel trailer and if the gross receipts or compensating use tax on the travel trailer is collected directly from the purchaser by the Department of Finance and Administration under § 26-52-510 or § 26-53-126 , then the department shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this section.

(d) A credit or rebate under this section shall not be paid for a claim filed more than one (1) year following the date of the qualifying purchase or more than one (1) year following the date of payment, if later.

(e) A claim for a credit or rebate under this section shall be filed with the local taxing jurisdiction if, at the time the claim is filed, the local sales or use tax that is the subject of the claim has been out of existence for more than sixty (60) days.

(f) No interest shall accrue or be paid on an amount subject to a claim for a credit or rebate under this section.

(g) The secretary may promulgate rules to administer this section, including without limitation providing an administratively feasible method for filing a claim for a credit or rebate and any necessary forms.

(h) This section does not apply to a local sales tax levied in accordance with § 26-52-303 or § 26-75-502 .

(i) Except as provided in subsection (h) of this section, this section applies to any local sales or use tax collected by the secretary pursuant to any state tax law authorizing a county or municipality to levy a sales or use tax.

Amended by Act 2019, No. 910,§ 3893, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3892, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3891, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 43, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2015, No. 896,§ 7, eff. 10/1/2015.

Acts 2007, No. 179, § 1; 2009, No. 941, § 1.
Ark. Code Ann. § 26-75-704 — AR Code / Title 26 / Chapter 75 / Subchapter 7 / Section 26-75-704
Collection and administration
Status: in_force

(a) From the effective date of the levying ordinance, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the city which has passed the levying ordinance in the same manner and at the same time as the gross receipts tax levied by §§ 26-75-602 - 26-75-613 . (b) The person paying the tax shall report and remit the tax upon forms provided by the city, and as directed by the city, and the rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the city through the proper city officials. Amended by Act 2019, No. 315,§ 3074, eff. 7/24/2019. Acts 1985, No. 478, § 4; 1985, No. 696, § 4; A.S.A. 1947, § 19-4625.

(a) From the effective date of the levying ordinance, the tax so levied shall be paid by the persons, firms, and corporations liable therefor and shall be collected by the city which has passed the levying ordinance in the same manner and at the same time as the gross receipts tax levied by §§ 26-75-602 - 26-75-613 .

(b) The person paying the tax shall report and remit the tax upon forms provided by the city, and as directed by the city, and the rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., so far as practicable shall be applicable with respect to the enforcement and collection of the tax levied pursuant to the authority of this subchapter. However, the administration and enforcement and all actions shall be by and in the name of the city through the proper city officials.

Amended by Act 2019, No. 315,§ 3074, eff. 7/24/2019.

Acts 1985, No. 478, § 4; 1985, No. 696, § 4; A.S.A. 1947, § 19-4625.
Ark. Code Ann. § 26-26-901 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-901
Furnishing of forms
Status: in_force

Upon the application of the property owner or other person required to file an assessment list, the county assessor shall furnish appropriate blanks upon which to list and report the property required to be listed. Acts 1929, No. 172, § 10; Pope's Dig., § 13662; A.S.A. 1947, § 84-418.

Upon the application of the property owner or other person required to file an assessment list, the county assessor shall furnish appropriate blanks upon which to list and report the property required to be listed.

Acts 1929, No. 172, § 10; Pope's Dig., § 13662; A.S.A. 1947, § 84-418.
Ark. Code Ann. § 26-74-303 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-303
Definitions
Status: in_force

As used in this subchapter: (1) "Acquire" means to obtain at any time, by gift, purchase, or other arrangement, any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition, for such consideration and pursuant to such terms and conditions as the quorum court of the county shall determine; (2) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1; (3) "Capital improvements of a public nature" means: (A) Streets; (B) Roads; (C) Public parks; (D) Port facilities; (E) Tourism facilities; (F) Airport facilities; (G) Sewerage facilities; (H) Waterworks facilities; (I) Fire protection facilities; (J) Convention center facilities; (K) Courthouses; (L) Police facilities; (M) Public transit facilities; (N) Auditoriums; (O) Prisons; (P) Libraries; (Q) Hospital and nursing home facilities; (R) Solid waste facilities; (S) Sanitation facilities; (T) Bridges; (U) Electric facilities; (V) Hydroelectric facilities; (W) Facilities for the securing and developing of industry; (X) Natural gas facilities; (Y) Parking facilities; (Z) Public housing facilities; (AA) Pollution control facilities; (BB) Public education facilities; (CC) Drainage facilities; (DD) Pedestrian facilities; (EE) Lakes; (FF) Dams; (GG) Waterways; (HH) Regional mobility authority surface transportation systems; and (II) Research parks; (4) "Construct" means to build, in whole or in part, in such manner and by such method, including contracting to build and, if contracting to build, by negotiation or bidding upon such terms and pursuant to such advertising as determined by the quorum court of the county, under the circumstances existing at the time, as will most effectively serve the purposes of this subchapter; (5) "Equip" means to install or place in or on any building or structure equipment of any and every kind, whether or not affixed, including, without limitation, building service equipment, fixtures, heating equipment, air conditioning equipment, machinery, furniture, furnishings, and personal property of every kind; (6) "Facilities" means real, personal, or mixed property of any and every kind, including, without limitation, rights-of-way, utilities, materials, equipment, fixtures, machinery, furniture, furnishings, buildings, and other improvements of every kind; (7) "Lease" means any lease of a capital improvement of a public nature by and between the county as lessee and a person as lessor; and (8) "Sales tax" means the sales tax levied by a county pursuant to this subchapter or sales and use tax levied by a county pursuant to §§ 26-74-219 and 26-74-316 . Amended by Act 2019, No. 910,§ 4380, eff. 7/1/2019. Acts 1981, No. 991, § 13, as added by Acts 1983, No. 725, § 1; A.S.A. 1947, § 17-2020.1; Acts 1995, No. 565, § 16; 2005, No. 2275, § 3; 2007, No. 1045, § 5.

As used in this subchapter:

(1) "Acquire" means to obtain at any time, by gift, purchase, or other arrangement, any capital improvement of a public nature, or any portion of a capital improvement of a public nature, whether constructed and equipped before acquisition, partially constructed and equipped before acquisition, or being constructed and equipped at the time of acquisition, for such consideration and pursuant to such terms and conditions as the quorum court of the county shall determine;

(2) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1;

(3) "Capital improvements of a public nature" means: (A) Streets; (B) Roads; (C) Public parks; (D) Port facilities; (E) Tourism facilities; (F) Airport facilities; (G) Sewerage facilities; (H) Waterworks facilities; (I) Fire protection facilities; (J) Convention center facilities; (K) Courthouses; (L) Police facilities; (M) Public transit facilities; (N) Auditoriums; (O) Prisons; (P) Libraries; (Q) Hospital and nursing home facilities; (R) Solid waste facilities; (S) Sanitation facilities; (T) Bridges; (U) Electric facilities; (V) Hydroelectric facilities; (W) Facilities for the securing and developing of industry; (X) Natural gas facilities; (Y) Parking facilities; (Z) Public housing facilities; (AA) Pollution control facilities; (BB) Public education facilities; (CC) Drainage facilities; (DD) Pedestrian facilities; (EE) Lakes; (FF) Dams; (GG) Waterways; (HH) Regional mobility authority surface transportation systems; and (II) Research parks;

(A) Streets;

(B) Roads;

(C) Public parks;

(D) Port facilities;

(E) Tourism facilities;

(F) Airport facilities;

(G) Sewerage facilities;

(H) Waterworks facilities;

(I) Fire protection facilities;

(J) Convention center facilities;

(K) Courthouses;

(L) Police facilities;

(M) Public transit facilities;

(N) Auditoriums;

(O) Prisons;

(P) Libraries;

(Q) Hospital and nursing home facilities;

(R) Solid waste facilities;

(S) Sanitation facilities;

(T) Bridges;

(U) Electric facilities;

(V) Hydroelectric facilities;

(W) Facilities for the securing and developing of industry;

(X) Natural gas facilities;

(Y) Parking facilities;

(Z) Public housing facilities;

(AA) Pollution control facilities;

(BB) Public education facilities;

(CC) Drainage facilities;

(DD) Pedestrian facilities;

(EE) Lakes;

(FF) Dams;

(GG) Waterways;

(HH) Regional mobility authority surface transportation systems; and

(II) Research parks;

(4) "Construct" means to build, in whole or in part, in such manner and by such method, including contracting to build and, if contracting to build, by negotiation or bidding upon such terms and pursuant to such advertising as determined by the quorum court of the county, under the circumstances existing at the time, as will most effectively serve the purposes of this subchapter;

(5) "Equip" means to install or place in or on any building or structure equipment of any and every kind, whether or not affixed, including, without limitation, building service equipment, fixtures, heating equipment, air conditioning equipment, machinery, furniture, furnishings, and personal property of every kind;

(6) "Facilities" means real, personal, or mixed property of any and every kind, including, without limitation, rights-of-way, utilities, materials, equipment, fixtures, machinery, furniture, furnishings, buildings, and other improvements of every kind;

(7) "Lease" means any lease of a capital improvement of a public nature by and between the county as lessee and a person as lessor; and

(8) "Sales tax" means the sales tax levied by a county pursuant to this subchapter or sales and use tax levied by a county pursuant to §§ 26-74-219 and 26-74-316 .

Amended by Act 2019, No. 910,§ 4380, eff. 7/1/2019.

Acts 1981, No. 991, § 13, as added by Acts 1983, No. 725, § 1; A.S.A. 1947, § 17-2020.1; Acts 1995, No. 565, § 16; 2005, No. 2275, § 3; 2007, No. 1045, § 5.
Ark. Code Ann. § 26-51-2603 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2603
Arkansas major historic rehabilitation income tax credit
Status: in_force

(a) (1) There is allowed an income tax credit up to the amount of tax imposed by this chapter or the premium tax to a holder of an Arkansas major historic rehabilitation income tax credit. (2) The income tax credit allowed under subdivision (a)(1) of this section is allowed only one (1) time in a two-year period for each eligible property. (b) The Arkansas major historic rehabilitation income tax credit shall be in an amount equal to twenty-five percent (25%) of the total qualified rehabilitation expenses incurred by the owner to complete a certified rehabilitation. (c) (1) The Division of Arkansas Heritage shall not issue Arkansas major historic rehabilitation income tax credits for more than the amount certified under § 19-5-1150(c)(1)(A) . (2) Any unused Arkansas major historic rehabilitation income tax credits shall not be carried over to the following fiscal year for use by the division. (3) Any certification of completion that would cause the Arkansas major historic rehabilitation income tax credit to exceed the amounts listed in subdivision (c)(1) of this section during the fiscal year shall be carried forward for consideration during the following fiscal year. (d) The Arkansas major historic rehabilitation income tax credit shall be available to an owner of an eligible property that: (1) Completes a certified rehabilitation that is placed in service after January 1, 2019; (2) Has a minimum investment of one million five hundred thousand dollars ($1,500,000) in qualified rehabilitation expenses; and (3) Is not receiving a tax credit under any other state law for the same eligible property. (e) Upon completion of a rehabilitation, the owner shall submit documentation required by the division to verify that the completed rehabilitation qualifies as a certified rehabilitation. (f) If the division determines that a rehabilitation qualifies as a certified rehabilitation and that the certified rehabilitation is complete, the division shall issue a freely transferable certification of completion specifying the total amount of the qualified rehabilitation expenses and Arkansas major historic rehabilitation income tax credit allowed. (g) (1) If the owner requests a review of the division's determination under subsection (f) of this section, the owner shall submit a written request for review of the determination. (2) The owner shall submit the request in writing to the division within thirty (30) days of the date of notification to the owner of the determination. (h) (1) The owner shall certify to the division the validity of the costs and expenses claimed as qualified rehabilitation expenses and shall maintain a record supporting the claim for at least five (5) years after the issuance of the certification of completion. (2) An owner's record supporting a claim for qualified rehabilitation expenses may be reviewed by the division, the appropriate tax collection authority, or a holder. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

(a) (1) There is allowed an income tax credit up to the amount of tax imposed by this chapter or the premium tax to a holder of an Arkansas major historic rehabilitation income tax credit. (2) The income tax credit allowed under subdivision (a)(1) of this section is allowed only one (1) time in a two-year period for each eligible property.

(1) There is allowed an income tax credit up to the amount of tax imposed by this chapter or the premium tax to a holder of an Arkansas major historic rehabilitation income tax credit.

(2) The income tax credit allowed under subdivision (a)(1) of this section is allowed only one (1) time in a two-year period for each eligible property.

(b) The Arkansas major historic rehabilitation income tax credit shall be in an amount equal to twenty-five percent (25%) of the total qualified rehabilitation expenses incurred by the owner to complete a certified rehabilitation.

(c) (1) The Division of Arkansas Heritage shall not issue Arkansas major historic rehabilitation income tax credits for more than the amount certified under § 19-5-1150(c)(1)(A) . (2) Any unused Arkansas major historic rehabilitation income tax credits shall not be carried over to the following fiscal year for use by the division. (3) Any certification of completion that would cause the Arkansas major historic rehabilitation income tax credit to exceed the amounts listed in subdivision (c)(1) of this section during the fiscal year shall be carried forward for consideration during the following fiscal year.

(1) The Division of Arkansas Heritage shall not issue Arkansas major historic rehabilitation income tax credits for more than the amount certified under § 19-5-1150(c)(1)(A) .

(2) Any unused Arkansas major historic rehabilitation income tax credits shall not be carried over to the following fiscal year for use by the division.

(3) Any certification of completion that would cause the Arkansas major historic rehabilitation income tax credit to exceed the amounts listed in subdivision (c)(1) of this section during the fiscal year shall be carried forward for consideration during the following fiscal year.

(d) The Arkansas major historic rehabilitation income tax credit shall be available to an owner of an eligible property that: (1) Completes a certified rehabilitation that is placed in service after January 1, 2019; (2) Has a minimum investment of one million five hundred thousand dollars ($1,500,000) in qualified rehabilitation expenses; and (3) Is not receiving a tax credit under any other state law for the same eligible property.

(1) Completes a certified rehabilitation that is placed in service after January 1, 2019;

(2) Has a minimum investment of one million five hundred thousand dollars ($1,500,000) in qualified rehabilitation expenses; and

(3) Is not receiving a tax credit under any other state law for the same eligible property.

(e) Upon completion of a rehabilitation, the owner shall submit documentation required by the division to verify that the completed rehabilitation qualifies as a certified rehabilitation.

(f) If the division determines that a rehabilitation qualifies as a certified rehabilitation and that the certified rehabilitation is complete, the division shall issue a freely transferable certification of completion specifying the total amount of the qualified rehabilitation expenses and Arkansas major historic rehabilitation income tax credit allowed.

(g) (1) If the owner requests a review of the division's determination under subsection (f) of this section, the owner shall submit a written request for review of the determination. (2) The owner shall submit the request in writing to the division within thirty (30) days of the date of notification to the owner of the determination.

(1) If the owner requests a review of the division's determination under subsection (f) of this section, the owner shall submit a written request for review of the determination.

(2) The owner shall submit the request in writing to the division within thirty (30) days of the date of notification to the owner of the determination.

(h) (1) The owner shall certify to the division the validity of the costs and expenses claimed as qualified rehabilitation expenses and shall maintain a record supporting the claim for at least five (5) years after the issuance of the certification of completion. (2) An owner's record supporting a claim for qualified rehabilitation expenses may be reviewed by the division, the appropriate tax collection authority, or a holder.

(1) The owner shall certify to the division the validity of the costs and expenses claimed as qualified rehabilitation expenses and shall maintain a record supporting the claim for at least five (5) years after the issuance of the certification of completion.

(2) An owner's record supporting a claim for qualified rehabilitation expenses may be reviewed by the division, the appropriate tax collection authority, or a holder.

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-18-104 — AR Code / Title 26 / Chapter 18 / Subchapter 1 / Section 26-18-104
Definitions
Status: in_force

As used in this chapter: (1) "Assessment" means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise; (2) "Corporation" means an organization, other than a partnership, defined as follows: (A) Created or organized under the laws of Arkansas; or (B) Qualified to do or doing business in Arkansas, whether or not for profit, in a corporate or organized capacity, by virtue of creation or organization under the laws of the United States or some state, territory, district, or of a foreign country; (C) Associations, joint-stock companies, insurance companies, including surety and bond companies; (D) Unless otherwise expressly stated, common law or statutory trusts; (E) All other business organizations or entities which are organized for profit when the business is conducted by a trustee, or when the interest or ownership in the business is evidenced by a certificate, declaration of trust, or other written instrument; and (F) National banking associations, state banks, and trust companies, state or national savings and loan associations, or building and loan associations; (3) "Decision of the secretary" means any order, ruling, finding, regulation, or action taken by the secretary in the administration and enforcement of any state tax law; (4) "Erroneously paid refund" means a refund of tax received by a taxpayer that was not entitled to receive the refund; (5) "Excise tax" means any state tax other than an individual, corporate, or fiduciary income tax; (6) "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any other person, whether individual or corporate, acting in any fiduciary capacity for any person, trust, or estate; (7) "Individual" means a natural person; (8) "Noncompliant taxpayer" means any taxpayer who has failed to: (A) File two (2) returns during any consecutive twenty-four-month period for: (i) Gross receipts or compensating use tax; or (ii) State income tax withholding for employees; or (B) Pay the tax reported on the tax return or determined by the Department of Finance and Administration to be due for any two (2) months during any consecutive twenty-four-month period for: (i) Gross receipts or compensating use tax; or (ii) State income tax withholding for employees; (9) "Overpayment" means the amount of any state tax paid in excess of the amount required to be paid under the particular state tax law in question; (10) (A) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not a trust or estate or classed as a corporation within the provisions of this chapter. (B) "Partner" includes a member of a syndicate, group, pool, joint venture, or organization; (11) (A) "Person" means an individual, trust, estate, fiduciary, firm, partnership, limited liability company, or corporation. (B) "Person" shall include: (i) The directors, officers, agents, and employees of any person; (ii) Beneficiaries, members, managers, and partners; and (iii) Any county or municipal subdivision of the state; (12) (A) "Return" means any tax or information return, report, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of any state tax law which is filed with the secretary by, on behalf of, or with respect to any person, and any amendment or supplement to a tax or information return, report, declaration of estimated tax, or claim for refund, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (B) "Return" does not include: (i) An application for any motor vehicle registration or license or any operator's or chauffeur's license; (ii) A list showing the issuance of any motor vehicle registration or license or any operator's or chauffeur's license; or (iii) Any information relating to any motor vehicle registration or license or any operator's or chauffeur's license; (13) "Secretary" means the Secretary of the Department of Finance and Administration, State of Arkansas, or the Administrative Assistant for Revenue, or his or her authorized agent; (14) "State tax" means any tax, any fee for a license, permit, or registration, or any other fee or charge which is payable to, collected by, or administered by the Revenue Division of the Department of Finance and Administration; (15) "State tax law" means this chapter and any other law of the State of Arkansas which levies, imposes, or relates procedurally or otherwise to any state tax; (16) (A) "Tax deficiency" or "deficiency" means the amount of tax owed by a taxpayer that is not paid when due. (B) "Tax deficiency" or "deficiency" includes an underpayment of tax; (17) "Taxpayer" means: (A) Any person subject to or liable for any state tax; (B) Any person required to file a return, to pay, or to withhold and remit any tax required by the provisions of any state tax law; (C) Any person required to obtain a license or a permit or to keep any records under any state tax law; or (D) Any person who files a return and pays a reported tax without regard to whether he or she was required to file the return; (18) (A) "Tax return preparer" means any person who prepares for compensation, or who employs one (1) or more persons to prepare for compensation, any state tax return or claim for refund. (B) For purposes of this subdivision (18), the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of the return or claim for refund; and (19) (A) "Underpayment" means the difference between the state tax paid and the amount required to be paid under the particular state tax law in question. (B) "Underpayment" includes an erroneously paid refund. Amended by Act 2019, No. 910,§ 3607, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3606, eff. 7/1/2019. Amended by Act 2017, No. 999,§ 3, eff. 8/1/2017. Amended by Act 2017, No. 999,§ 2, eff. 8/1/2017. Amended by Act 2017, No. 999,§ 1, eff. 8/1/2017. Amended by Act 2013, No. 623,§ 7, eff. 1/1/2014. Acts 1979, No. 401, § 3; A.S.A. 1947, § 84-4703; Acts 1993, No. 332, § 3; 1995, No. 1160, § 16; 2003, No. 1718, § 1; 2003 (2nd Ex. Sess.), No. 46, § 1; 2009, No. 360, § 1.

As used in this chapter:

(1) "Assessment" means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise;

(2) "Corporation" means an organization, other than a partnership, defined as follows: (A) Created or organized under the laws of Arkansas; or (B) Qualified to do or doing business in Arkansas, whether or not for profit, in a corporate or organized capacity, by virtue of creation or organization under the laws of the United States or some state, territory, district, or of a foreign country; (C) Associations, joint-stock companies, insurance companies, including surety and bond companies; (D) Unless otherwise expressly stated, common law or statutory trusts; (E) All other business organizations or entities which are organized for profit when the business is conducted by a trustee, or when the interest or ownership in the business is evidenced by a certificate, declaration of trust, or other written instrument; and (F) National banking associations, state banks, and trust companies, state or national savings and loan associations, or building and loan associations;

(A) Created or organized under the laws of Arkansas; or

(B) Qualified to do or doing business in Arkansas, whether or not for profit, in a corporate or organized capacity, by virtue of creation or organization under the laws of the United States or some state, territory, district, or of a foreign country;

(C) Associations, joint-stock companies, insurance companies, including surety and bond companies;

(D) Unless otherwise expressly stated, common law or statutory trusts;

(E) All other business organizations or entities which are organized for profit when the business is conducted by a trustee, or when the interest or ownership in the business is evidenced by a certificate, declaration of trust, or other written instrument; and

(F) National banking associations, state banks, and trust companies, state or national savings and loan associations, or building and loan associations;

(3) "Decision of the secretary" means any order, ruling, finding, regulation, or action taken by the secretary in the administration and enforcement of any state tax law;

(4) "Erroneously paid refund" means a refund of tax received by a taxpayer that was not entitled to receive the refund;

(5) "Excise tax" means any state tax other than an individual, corporate, or fiduciary income tax;

(6) "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any other person, whether individual or corporate, acting in any fiduciary capacity for any person, trust, or estate;

(7) "Individual" means a natural person;

(8) "Noncompliant taxpayer" means any taxpayer who has failed to: (A) File two (2) returns during any consecutive twenty-four-month period for: (i) Gross receipts or compensating use tax; or (ii) State income tax withholding for employees; or (B) Pay the tax reported on the tax return or determined by the Department of Finance and Administration to be due for any two (2) months during any consecutive twenty-four-month period for: (i) Gross receipts or compensating use tax; or (ii) State income tax withholding for employees;

(A) File two (2) returns during any consecutive twenty-four-month period for: (i) Gross receipts or compensating use tax; or (ii) State income tax withholding for employees; or

(i) Gross receipts or compensating use tax; or

(ii) State income tax withholding for employees; or

(B) Pay the tax reported on the tax return or determined by the Department of Finance and Administration to be due for any two (2) months during any consecutive twenty-four-month period for: (i) Gross receipts or compensating use tax; or (ii) State income tax withholding for employees;

(i) Gross receipts or compensating use tax; or

(ii) State income tax withholding for employees;

(9) "Overpayment" means the amount of any state tax paid in excess of the amount required to be paid under the particular state tax law in question;

(10) (A) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not a trust or estate or classed as a corporation within the provisions of this chapter. (B) "Partner" includes a member of a syndicate, group, pool, joint venture, or organization;

(A) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not a trust or estate or classed as a corporation within the provisions of this chapter.

(B) "Partner" includes a member of a syndicate, group, pool, joint venture, or organization;

(11) (A) "Person" means an individual, trust, estate, fiduciary, firm, partnership, limited liability company, or corporation. (B) "Person" shall include: (i) The directors, officers, agents, and employees of any person; (ii) Beneficiaries, members, managers, and partners; and (iii) Any county or municipal subdivision of the state;

(A) "Person" means an individual, trust, estate, fiduciary, firm, partnership, limited liability company, or corporation.

(B) "Person" shall include: (i) The directors, officers, agents, and employees of any person; (ii) Beneficiaries, members, managers, and partners; and (iii) Any county or municipal subdivision of the state;

(i) The directors, officers, agents, and employees of any person;

(ii) Beneficiaries, members, managers, and partners; and

(iii) Any county or municipal subdivision of the state;

(12) (A) "Return" means any tax or information return, report, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of any state tax law which is filed with the secretary by, on behalf of, or with respect to any person, and any amendment or supplement to a tax or information return, report, declaration of estimated tax, or claim for refund, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (B) "Return" does not include: (i) An application for any motor vehicle registration or license or any operator's or chauffeur's license; (ii) A list showing the issuance of any motor vehicle registration or license or any operator's or chauffeur's license; or (iii) Any information relating to any motor vehicle registration or license or any operator's or chauffeur's license;

(A) "Return" means any tax or information return, report, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of any state tax law which is filed with the secretary by, on behalf of, or with respect to any person, and any amendment or supplement to a tax or information return, report, declaration of estimated tax, or claim for refund, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.

(B) "Return" does not include: (i) An application for any motor vehicle registration or license or any operator's or chauffeur's license; (ii) A list showing the issuance of any motor vehicle registration or license or any operator's or chauffeur's license; or (iii) Any information relating to any motor vehicle registration or license or any operator's or chauffeur's license;

(i) An application for any motor vehicle registration or license or any operator's or chauffeur's license;

(ii) A list showing the issuance of any motor vehicle registration or license or any operator's or chauffeur's license; or

(iii) Any information relating to any motor vehicle registration or license or any operator's or chauffeur's license;

(13) "Secretary" means the Secretary of the Department of Finance and Administration, State of Arkansas, or the Administrative Assistant for Revenue, or his or her authorized agent;

(14) "State tax" means any tax, any fee for a license, permit, or registration, or any other fee or charge which is payable to, collected by, or administered by the Revenue Division of the Department of Finance and Administration;

(15) "State tax law" means this chapter and any other law of the State of Arkansas which levies, imposes, or relates procedurally or otherwise to any state tax;

(16) (A) "Tax deficiency" or "deficiency" means the amount of tax owed by a taxpayer that is not paid when due. (B) "Tax deficiency" or "deficiency" includes an underpayment of tax;

(A) "Tax deficiency" or "deficiency" means the amount of tax owed by a taxpayer that is not paid when due.

(B) "Tax deficiency" or "deficiency" includes an underpayment of tax;

(17) "Taxpayer" means: (A) Any person subject to or liable for any state tax; (B) Any person required to file a return, to pay, or to withhold and remit any tax required by the provisions of any state tax law; (C) Any person required to obtain a license or a permit or to keep any records under any state tax law; or (D) Any person who files a return and pays a reported tax without regard to whether he or she was required to file the return;

(A) Any person subject to or liable for any state tax;

(B) Any person required to file a return, to pay, or to withhold and remit any tax required by the provisions of any state tax law;

(C) Any person required to obtain a license or a permit or to keep any records under any state tax law; or

(D) Any person who files a return and pays a reported tax without regard to whether he or she was required to file the return;

(18) (A) "Tax return preparer" means any person who prepares for compensation, or who employs one (1) or more persons to prepare for compensation, any state tax return or claim for refund. (B) For purposes of this subdivision (18), the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of the return or claim for refund; and

(A) "Tax return preparer" means any person who prepares for compensation, or who employs one (1) or more persons to prepare for compensation, any state tax return or claim for refund.

(B) For purposes of this subdivision (18), the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of the return or claim for refund; and

(19) (A) "Underpayment" means the difference between the state tax paid and the amount required to be paid under the particular state tax law in question. (B) "Underpayment" includes an erroneously paid refund.

(A) "Underpayment" means the difference between the state tax paid and the amount required to be paid under the particular state tax law in question.

(B) "Underpayment" includes an erroneously paid refund.

Amended by Act 2019, No. 910,§ 3607, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3606, eff. 7/1/2019.

Amended by Act 2017, No. 999,§ 3, eff. 8/1/2017.

Amended by Act 2017, No. 999,§ 2, eff. 8/1/2017.

Amended by Act 2017, No. 999,§ 1, eff. 8/1/2017.

Amended by Act 2013, No. 623,§ 7, eff. 1/1/2014.

Acts 1979, No. 401, § 3; A.S.A. 1947, § 84-4703; Acts 1993, No. 332, § 3; 1995, No. 1160, § 16; 2003, No. 1718, § 1; 2003 (2nd Ex. Sess.), No. 46, § 1; 2009, No. 360, § 1.
Ark. Code Ann. § 26-18-601 — AR Code / Title 26 / Chapter 18 / Subchapter 6 / Section 26-18-601
Cancellation or refusal of license or permit
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration may cancel or refuse to issue, extend, or reinstate a license, permit, or registration under any state tax law to a person or taxpayer who has within the last three (3) years failed to comply with a state law concerning the timely reporting and payment of a state tax administered by the secretary or failed to observe or fulfill the conditions upon which the license or permit was issued. (2) A failure to pay assessed interest and penalties on a delinquent state tax is grounds for a decision to cancel or refuse to issue, extend, or reinstate a license, permit, or registration under this subsection. (b) (1) When the secretary determines, in his or her sole discretion, that an emergency situation exists and that the public welfare and safety are endangered, he or she may issue an order temporarily suspending a license, permit, or registration pending a hearing before him or her or the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., on the subject of the cancellation of the license, permit, or registration. (2) The secretary shall give notice of the temporary suspension at the same time that he or she gives notice of his or her intention to cancel or to refuse to issue, extend, or reinstate any license, permit, or duplicate copy of a license or permit, as provided by this section. (3) The temporary suspension shall be made permanent without a hearing unless the taxpayer seeks administrative review and relief from the order of temporary suspension by filing a protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (4) If a taxpayer seeks administrative review and relief under subdivision (b)(3) of this section, a hearing shall be held within three (3) days after the request for review and relief, and a decision shall be issued within three (3) business days after the conclusion of the hearing. (c) (1) Except as set out in subsection (b) of this section, before the secretary may cancel or refuse to issue, extend, or reinstate any license, permit, or registration, he or she shall give notice of his or her proposed action, and the owner or applicant shall have twenty (20) days after receipt of the secretary's decision to request a hearing under § 26-18-405 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (2) A decision of the secretary or the Tax Appeals Commission shall be issued within twenty (20) days after the conclusion of the hearing authorized in subdivision (c)(1) of this section. (3) (A) The taxpayer may request a revision of an adverse decision of a hearing officer appointed under § 26-18-405 by submitting the request in writing within twenty (20) calendar days of the date of the decision. (B) If the secretary refuses to make a revision under subdivision (c)(3)(A) of this section or if the taxpayer does not request a revision, the affected taxpayer may seek relief from the hearing officer's decision by following the method provided in § 26-18-602 . (d) (1) When a license, permit, or registration is cancelled by the secretary, all accrued fees, taxes, and penalties, even though not due and payable at the time of cancellation under the state tax law imposing and levying the tax, shall become due concurrently with the cancellation of the license, permit, or registration. (2) The licensee or permittee shall within five (5) business days of cancellation make a report to the secretary covering the period not previously covered by reports filed by that person and ending with the date of the cancellation and shall pay all accrued fees, taxes, and penalties at the time the report is made. (3) Violation of this subsection is a Class C misdemeanor. (e) The hearings and decisions of the secretary and the commission under this section shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq. (f) (1) Violations of this section shall be punished as provided in § 26-18-206 . (2) The secretary may seek to enjoin any violation of any state tax law the secretary is charged to enforce. (g) Administrative relief from a decision of the secretary to temporarily suspend, cancel, or refuse to issue, extend, or reinstate a license, permit, or registration made on or after January 1, 2023, is available only to a taxpayer under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Amended by Act 2021, No. 593,§ 18, eff. 1/1/2023. Amended by Act 2017, No. 762,§ 1, eff. 1/1/2018. Acts 1979, No. 401, § 16; 1983, No. 379, § 23; A.S.A. 1947, § 84-4716.

(a) (1) The Secretary of the Department of Finance and Administration may cancel or refuse to issue, extend, or reinstate a license, permit, or registration under any state tax law to a person or taxpayer who has within the last three (3) years failed to comply with a state law concerning the timely reporting and payment of a state tax administered by the secretary or failed to observe or fulfill the conditions upon which the license or permit was issued. (2) A failure to pay assessed interest and penalties on a delinquent state tax is grounds for a decision to cancel or refuse to issue, extend, or reinstate a license, permit, or registration under this subsection.

(1) The Secretary of the Department of Finance and Administration may cancel or refuse to issue, extend, or reinstate a license, permit, or registration under any state tax law to a person or taxpayer who has within the last three (3) years failed to comply with a state law concerning the timely reporting and payment of a state tax administered by the secretary or failed to observe or fulfill the conditions upon which the license or permit was issued.

(2) A failure to pay assessed interest and penalties on a delinquent state tax is grounds for a decision to cancel or refuse to issue, extend, or reinstate a license, permit, or registration under this subsection.

(b) (1) When the secretary determines, in his or her sole discretion, that an emergency situation exists and that the public welfare and safety are endangered, he or she may issue an order temporarily suspending a license, permit, or registration pending a hearing before him or her or the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., on the subject of the cancellation of the license, permit, or registration. (2) The secretary shall give notice of the temporary suspension at the same time that he or she gives notice of his or her intention to cancel or to refuse to issue, extend, or reinstate any license, permit, or duplicate copy of a license or permit, as provided by this section. (3) The temporary suspension shall be made permanent without a hearing unless the taxpayer seeks administrative review and relief from the order of temporary suspension by filing a protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (4) If a taxpayer seeks administrative review and relief under subdivision (b)(3) of this section, a hearing shall be held within three (3) days after the request for review and relief, and a decision shall be issued within three (3) business days after the conclusion of the hearing.

(1) When the secretary determines, in his or her sole discretion, that an emergency situation exists and that the public welfare and safety are endangered, he or she may issue an order temporarily suspending a license, permit, or registration pending a hearing before him or her or the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., on the subject of the cancellation of the license, permit, or registration.

(2) The secretary shall give notice of the temporary suspension at the same time that he or she gives notice of his or her intention to cancel or to refuse to issue, extend, or reinstate any license, permit, or duplicate copy of a license or permit, as provided by this section.

(3) The temporary suspension shall be made permanent without a hearing unless the taxpayer seeks administrative review and relief from the order of temporary suspension by filing a protest under § 26-18-404 or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(4) If a taxpayer seeks administrative review and relief under subdivision (b)(3) of this section, a hearing shall be held within three (3) days after the request for review and relief, and a decision shall be issued within three (3) business days after the conclusion of the hearing.

(c) (1) Except as set out in subsection (b) of this section, before the secretary may cancel or refuse to issue, extend, or reinstate any license, permit, or registration, he or she shall give notice of his or her proposed action, and the owner or applicant shall have twenty (20) days after receipt of the secretary's decision to request a hearing under § 26-18-405 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (2) A decision of the secretary or the Tax Appeals Commission shall be issued within twenty (20) days after the conclusion of the hearing authorized in subdivision (c)(1) of this section. (3) (A) The taxpayer may request a revision of an adverse decision of a hearing officer appointed under § 26-18-405 by submitting the request in writing within twenty (20) calendar days of the date of the decision. (B) If the secretary refuses to make a revision under subdivision (c)(3)(A) of this section or if the taxpayer does not request a revision, the affected taxpayer may seek relief from the hearing officer's decision by following the method provided in § 26-18-602 .

(1) Except as set out in subsection (b) of this section, before the secretary may cancel or refuse to issue, extend, or reinstate any license, permit, or registration, he or she shall give notice of his or her proposed action, and the owner or applicant shall have twenty (20) days after receipt of the secretary's decision to request a hearing under § 26-18-405 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(2) A decision of the secretary or the Tax Appeals Commission shall be issued within twenty (20) days after the conclusion of the hearing authorized in subdivision (c)(1) of this section.

(3) (A) The taxpayer may request a revision of an adverse decision of a hearing officer appointed under § 26-18-405 by submitting the request in writing within twenty (20) calendar days of the date of the decision. (B) If the secretary refuses to make a revision under subdivision (c)(3)(A) of this section or if the taxpayer does not request a revision, the affected taxpayer may seek relief from the hearing officer's decision by following the method provided in § 26-18-602 .

(A) The taxpayer may request a revision of an adverse decision of a hearing officer appointed under § 26-18-405 by submitting the request in writing within twenty (20) calendar days of the date of the decision.

(B) If the secretary refuses to make a revision under subdivision (c)(3)(A) of this section or if the taxpayer does not request a revision, the affected taxpayer may seek relief from the hearing officer's decision by following the method provided in § 26-18-602 .

(d) (1) When a license, permit, or registration is cancelled by the secretary, all accrued fees, taxes, and penalties, even though not due and payable at the time of cancellation under the state tax law imposing and levying the tax, shall become due concurrently with the cancellation of the license, permit, or registration. (2) The licensee or permittee shall within five (5) business days of cancellation make a report to the secretary covering the period not previously covered by reports filed by that person and ending with the date of the cancellation and shall pay all accrued fees, taxes, and penalties at the time the report is made. (3) Violation of this subsection is a Class C misdemeanor.

(1) When a license, permit, or registration is cancelled by the secretary, all accrued fees, taxes, and penalties, even though not due and payable at the time of cancellation under the state tax law imposing and levying the tax, shall become due concurrently with the cancellation of the license, permit, or registration.

(2) The licensee or permittee shall within five (5) business days of cancellation make a report to the secretary covering the period not previously covered by reports filed by that person and ending with the date of the cancellation and shall pay all accrued fees, taxes, and penalties at the time the report is made.

(3) Violation of this subsection is a Class C misdemeanor.

(e) The hearings and decisions of the secretary and the commission under this section shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(f) (1) Violations of this section shall be punished as provided in § 26-18-206 . (2) The secretary may seek to enjoin any violation of any state tax law the secretary is charged to enforce.

(1) Violations of this section shall be punished as provided in § 26-18-206 .

(2) The secretary may seek to enjoin any violation of any state tax law the secretary is charged to enforce.

(g) Administrative relief from a decision of the secretary to temporarily suspend, cancel, or refuse to issue, extend, or reinstate a license, permit, or registration made on or after January 1, 2023, is available only to a taxpayer under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

Amended by Act 2021, No. 593,§ 18, eff. 1/1/2023.

Amended by Act 2017, No. 762,§ 1, eff. 1/1/2018.

Acts 1979, No. 401, § 16; 1983, No. 379, § 23; A.S.A. 1947, § 84-4716.
Ark. Code Ann. § 26-59-117 — AR Code / Title 26 / Chapter 59 / Section 26-59-117
Payment of tax - Executor's liability
Status: in_force

If any executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due the State of Arkansas under this chapter or obtained the release of the property from the lien of such tax, the executor shall become personally liable for the tax so due the state, or so much of the tax as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into the executor's hands, custody, or control. Acts 1941, No. 136, § 34; A.S.A. 1947, § 63-133.

If any executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due the State of Arkansas under this chapter or obtained the release of the property from the lien of such tax, the executor shall become personally liable for the tax so due the state, or so much of the tax as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into the executor's hands, custody, or control.

Acts 1941, No. 136, § 34; A.S.A. 1947, § 63-133.
Ark. Code Ann. § 26-76-204 — AR Code / Title 26 / Chapter 76 / Subchapter 2 / Section 26-76-204
Foreign traders and peddlers
Status: in_force

(a) (1) It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do business. (2) This section shall not apply to any horse or mule trader, except those who travel through the country carrying their camping outfits and who camp on the public domain. (b) Upon conviction, a person violating this section is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than three hundred dollars ($300). Each day's violation is a separate offense. (c) (1) It shall be the duty of the sheriff of the county or the constable of any township to collect the license for his or her county. When collected, it shall be turned over to the county treasurer, the sheriff or constable shall take duplicate receipts for it, with one (1) to be given to the county clerk and one (1) retained as a voucher for his or her respective settlement with the court. (2) Upon conviction, a sheriff or constable who knowingly fails to perform any of the duties prescribed in this subsection is guilty of a violation and shall be punished by a fine not exceeding two hundred dollars ($200). Acts 1905, No. 181, §§ 1-3, p. 469; C. & M. Dig., §§ 9836, 9837; Pope's Dig., §§ 13577, 13578; A.S.A. 1947, §§ 84-1510 -- 84-1512; Acts 2009, No. 655, §§ 121, 122.

(a) (1) It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do business. (2) This section shall not apply to any horse or mule trader, except those who travel through the country carrying their camping outfits and who camp on the public domain.

(1) It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do business.

(2) This section shall not apply to any horse or mule trader, except those who travel through the country carrying their camping outfits and who camp on the public domain.

(b) Upon conviction, a person violating this section is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than three hundred dollars ($300). Each day's violation is a separate offense.

(c) (1) It shall be the duty of the sheriff of the county or the constable of any township to collect the license for his or her county. When collected, it shall be turned over to the county treasurer, the sheriff or constable shall take duplicate receipts for it, with one (1) to be given to the county clerk and one (1) retained as a voucher for his or her respective settlement with the court. (2) Upon conviction, a sheriff or constable who knowingly fails to perform any of the duties prescribed in this subsection is guilty of a violation and shall be punished by a fine not exceeding two hundred dollars ($200).

(1) It shall be the duty of the sheriff of the county or the constable of any township to collect the license for his or her county. When collected, it shall be turned over to the county treasurer, the sheriff or constable shall take duplicate receipts for it, with one (1) to be given to the county clerk and one (1) retained as a voucher for his or her respective settlement with the court.

(2) Upon conviction, a sheriff or constable who knowingly fails to perform any of the duties prescribed in this subsection is guilty of a violation and shall be punished by a fine not exceeding two hundred dollars ($200).

Acts 1905, No. 181, §§ 1-3, p. 469; C. & M. Dig., §§ 9836, 9837; Pope's Dig., §§ 13577, 13578; A.S.A. 1947, §§ 84-1510 -- 84-1512; Acts 2009, No. 655, §§ 121, 122.
Ark. Code Ann. § 26-39-220 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-220
Adjustment of errors
Status: in_force

(a) (1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement. (2) Adjustment of an error shall be made within the year of discovery. (b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors. Acts 1883, No. 114, § 203, p. 199; C. & M. Dig., § 10165; Acts 1927, No. 339, § 1; Pope's Dig., § 13947; Acts 1985, No. 239, § 1; A.S.A. 1947, § 84-1443.

(a) (1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement. (2) Adjustment of an error shall be made within the year of discovery.

(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.

(2) Adjustment of an error shall be made within the year of discovery.

(b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.

Acts 1883, No. 114, § 203, p. 199; C. & M. Dig., § 10165; Acts 1927, No. 339, § 1; Pope's Dig., § 13947; Acts 1985, No. 239, § 1; A.S.A. 1947, § 84-1443.
Ark. Code Ann. § 26-57-608 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-608
Nonliability of officers as to taxes or fees paid under invalid laws
Status: in_force

No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on behalf of the insurer on account of any taxes, licenses, or fees paid pursuant to any law, even though such law is subsequently held to be invalid. Acts 1959, No. 148, § 71; A.S.A. 1947, § 66-2304.

No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on behalf of the insurer on account of any taxes, licenses, or fees paid pursuant to any law, even though such law is subsequently held to be invalid.

Acts 1959, No. 148, § 71; A.S.A. 1947, § 66-2304.
Ark. Code Ann. § 26-57-223 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-223
Permits - Suspension or revocation
Status: in_force

(a) All permits issued under this subchapter may be suspended or revoked by the Director of Arkansas Tobacco Control for any violation of this subchapter or the rules pertaining to this subchapter, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting. (b) The director may revoke all permits to deal in tobacco products, vapor products, alternative nicotine products, or e-liquid products associated with any person who is convicted of or pleads guilty or nolo contendere to criminally violating this subchapter, subject to a hearing before the board at the next regularly scheduled board meeting. Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 6, eff. 5/1/2015. Acts 1977, No. 546, §§ 25, 30; A.S.A. 1947, §§ 84-4525, 84-4530; Acts 1997, No. 1337, § 14; 2001, No. 965, § 1; 2009, No. 785, § 14.

(a) All permits issued under this subchapter may be suspended or revoked by the Director of Arkansas Tobacco Control for any violation of this subchapter or the rules pertaining to this subchapter, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.

(b) The director may revoke all permits to deal in tobacco products, vapor products, alternative nicotine products, or e-liquid products associated with any person who is convicted of or pleads guilty or nolo contendere to criminally violating this subchapter, subject to a hearing before the board at the next regularly scheduled board meeting.

Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 6, eff. 5/1/2015.

Acts 1977, No. 546, §§ 25, 30; A.S.A. 1947, §§ 84-4525, 84-4530; Acts 1997, No. 1337, § 14; 2001, No. 965, § 1; 2009, No. 785, § 14.
Ark. Code Ann. § 26-36-206 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-206
Distraint of goods to pay delinquent personal property taxes
Status: in_force

(a) (1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes upon the person's personal property to pay the taxes due upon the personal property and a penalty of twenty-five percent (25%) on the taxes due. (2) If the county collector distrains goods and chattels under subdivision (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels will be sold. (3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund. (b) (1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public vendue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale. (2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204 . (c) (1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter. (2) No goods and chattels of any person shall be exempt from levy and sale. (d) The county collector is allowed the same fees for making distress and sale of goods and chattels for the payment of taxes which are allowed by law to the county sheriff for making levy and sale of property on execution under § 21-6-307 for each delinquent taxpayer. (e) (1) If a taxpayer operating a business in a county is delinquent in the payment of personal property taxes for personal property owned by or used in the business, then following the certification and publication of delinquency under § 26-36-203 , the county collector may distrain goods or chattels of the taxpayer owned by or used in the business under subsection (a) of this section by publication of a Notice of Distraint and Tax Sale in three (3) public places in the county or in a newspaper of general circulation in the county. (2) The Notice of Distraint and Tax Sale shall contain: (A) The location, date, and time of the sale; (B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed; (C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector; (D) The following specific information: "The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206 . Under Arkansas Code § 26-34-101 , the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201 , a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt."; and (E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies. (3) The county collector shall provide a copy of the Notice of Distraint and Tax Sale to the taxpayer by regular mail or by posting a copy at the physical location where the goods or chattels are held. (4) The Notice of Distraint and Tax Sale shall be posted conspicuously at the location of the sale. (5) In lieu of physically securing the goods or chattels or storing or transporting the goods or chattels to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the goods or chattels to be sold. (6) It is a Class B misdemeanor to knowingly remove, destroy, or deface a Notice of Distraint and Tax Sale posted under this section or to knowingly interfere or obstruct the sale or access of the county collector, the county sheriff, or their deputies to the goods or chattels on the date of the sale. Amended by Act 2013, No. 1135,§ 4, eff. 8/16/2013. Acts 1883, No. 114, §§ 118, 120, p. 199; 1887, No. 26, § 1, p. 32; 1887, No. 92, § 42, p. 143; C. & M. Dig., §§ 10068, 10070; Pope's Dig., §§ 13829, 13831; A.S.A. 1947, §§ 84-1015, 84-1017; Acts 2009, No. 555, §§ 1, 2; 2011, No. 175, § 11.

(a) (1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes upon the person's personal property to pay the taxes due upon the personal property and a penalty of twenty-five percent (25%) on the taxes due. (2) If the county collector distrains goods and chattels under subdivision (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels will be sold. (3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund.

(1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes upon the person's personal property to pay the taxes due upon the personal property and a penalty of twenty-five percent (25%) on the taxes due.

(2) If the county collector distrains goods and chattels under subdivision (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels will be sold.

(3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund.

(b) (1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public vendue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale. (2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204 .

(1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public vendue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale.

(2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204 .

(c) (1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter. (2) No goods and chattels of any person shall be exempt from levy and sale.

(1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter.

(2) No goods and chattels of any person shall be exempt from levy and sale.

(d) The county collector is allowed the same fees for making distress and sale of goods and chattels for the payment of taxes which are allowed by law to the county sheriff for making levy and sale of property on execution under § 21-6-307 for each delinquent taxpayer.

(e) (1) If a taxpayer operating a business in a county is delinquent in the payment of personal property taxes for personal property owned by or used in the business, then following the certification and publication of delinquency under § 26-36-203 , the county collector may distrain goods or chattels of the taxpayer owned by or used in the business under subsection (a) of this section by publication of a Notice of Distraint and Tax Sale in three (3) public places in the county or in a newspaper of general circulation in the county. (2) The Notice of Distraint and Tax Sale shall contain: (A) The location, date, and time of the sale; (B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed; (C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector; (D) The following specific information: "The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206 . Under Arkansas Code § 26-34-101 , the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201 , a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt."; and (E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies. (3) The county collector shall provide a copy of the Notice of Distraint and Tax Sale to the taxpayer by regular mail or by posting a copy at the physical location where the goods or chattels are held. (4) The Notice of Distraint and Tax Sale shall be posted conspicuously at the location of the sale. (5) In lieu of physically securing the goods or chattels or storing or transporting the goods or chattels to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the goods or chattels to be sold. (6) It is a Class B misdemeanor to knowingly remove, destroy, or deface a Notice of Distraint and Tax Sale posted under this section or to knowingly interfere or obstruct the sale or access of the county collector, the county sheriff, or their deputies to the goods or chattels on the date of the sale.

(1) If a taxpayer operating a business in a county is delinquent in the payment of personal property taxes for personal property owned by or used in the business, then following the certification and publication of delinquency under § 26-36-203 , the county collector may distrain goods or chattels of the taxpayer owned by or used in the business under subsection (a) of this section by publication of a Notice of Distraint and Tax Sale in three (3) public places in the county or in a newspaper of general circulation in the county.

(2) The Notice of Distraint and Tax Sale shall contain: (A) The location, date, and time of the sale; (B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed; (C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector; (D) The following specific information: "The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206 . Under Arkansas Code § 26-34-101 , the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201 , a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt."; and (E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies.

(A) The location, date, and time of the sale;

(B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed;

(C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector;

(D) The following specific information: "The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206 . Under Arkansas Code § 26-34-101 , the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201 , a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt."; and

"The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206 . Under Arkansas Code § 26-34-101 , the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201 , a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt."; and

(E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies.

(3) The county collector shall provide a copy of the Notice of Distraint and Tax Sale to the taxpayer by regular mail or by posting a copy at the physical location where the goods or chattels are held.

(4) The Notice of Distraint and Tax Sale shall be posted conspicuously at the location of the sale.

(5) In lieu of physically securing the goods or chattels or storing or transporting the goods or chattels to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the goods or chattels to be sold.

(6) It is a Class B misdemeanor to knowingly remove, destroy, or deface a Notice of Distraint and Tax Sale posted under this section or to knowingly interfere or obstruct the sale or access of the county collector, the county sheriff, or their deputies to the goods or chattels on the date of the sale.

Amended by Act 2013, No. 1135,§ 4, eff. 8/16/2013.

Acts 1883, No. 114, §§ 118, 120, p. 199; 1887, No. 26, § 1, p. 32; 1887, No. 92, § 42, p. 143; C. & M. Dig., §§ 10068, 10070; Pope's Dig., §§ 13829, 13831; A.S.A. 1947, §§ 84-1015, 84-1017; Acts 2009, No. 555, §§ 1, 2; 2011, No. 175, § 11.
Ark. Code Ann. § 26-52-607 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-607
Levy of use tax
Status: in_force

In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Acts 1997, No. 735, § 1; 2007, No. 181, § 30.

In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does not impose an income tax that have adopted a one percent (1%) state sales tax pursuant to this subchapter, there is also levied an additional one percent (1%) state use tax which shall be administered and collected as a local tax, and enforced in accordance with the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Acts 1997, No. 735, § 1; 2007, No. 181, § 30.
Ark. Code Ann. § 26-24-106 — AR Code / Title 26 / Chapter 24 / Section 26-24-106
Opinions of commission
Status: in_force

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to answer all questions that may arise in the construction of any statute affecting the assessment, equalization, or collection of taxes, in accordance with the advice and opinion of the Attorney General. (b) Such opinion and the rules, regulations, orders, and instructions of the commission prescribed and issued in conformity therewith shall be binding upon all officers, who shall faithfully observe and obey the same unless and until they are reversed, annulled, or modified by a court of competent jurisdiction. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1951, No. 155, § 2; A.S.A. 1947, § 84-103.

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to answer all questions that may arise in the construction of any statute affecting the assessment, equalization, or collection of taxes, in accordance with the advice and opinion of the Attorney General.

(b) Such opinion and the rules, regulations, orders, and instructions of the commission prescribed and issued in conformity therewith shall be binding upon all officers, who shall faithfully observe and obey the same unless and until they are reversed, annulled, or modified by a court of competent jurisdiction.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1951, No. 155, § 2; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-75-602 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-602
Gross receipts taxes authorized - Voter approval of levy or increase of tax
Status: in_force

(a) (1) A city of the first class, city of the second class, or incorporated town by ordinance of the governing body thereof may levy a tax not to exceed three percent (3%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. (2) (A) If the governing body enacts an ordinance levying or increasing a tax under this section, the governing body shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 . (3) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 . (b) (1) A city of the first class in which a city park of one thousand (1,000) acres or more is located may levy an additional tax of one percent (1%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. (2) Revenues collected from the additional tax authorized under subdivision (b)(1) of this section shall be used by the city parks and recreation department for the promotion and development of city parks and recreation areas. (c) The tax authorized in this section shall be upon any one (1) or more of the following, as specified in the levying ordinance: (1) (A) The gross receipts or gross proceeds from renting, leasing, or furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in the city or town. (B) Subdivision (c)(1)(A) of this section does not include the rental or lease of accommodations described in subdivision (c)(1)(A) of this section for a period of thirty (30) days or more; (2) (A) The portion of the gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance. (B) The tax shall not apply to the gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023; and (3) The admission price to a state park located within the municipal boundary of the city or town. Amended by Act 2023, No. 190,§ 2, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act. Amended by Act 2019, No. 560,§ 1, eff. 4/1/2019. Acts 1965, No. 185, § 1; 1969, No. 123, § 1; 1971, No. 534, § 1; 1977, No. 178, § 1; 1979, No. 926, § 1; 1981, No. 20, § 1; 1981, No. 957, § 1; A.S.A. 1947, §§ 19-4613, 19-4613.1; Acts 1989, No. 626, § 2; 1991, No. 726, § 1; 1993, No. 364, § 1; 1995, No. 300, §§ 1, 2; 1995, No. 931, § 1; 2007, No. 473, § 2; 2009, No. 274, § 1.

(a) (1) A city of the first class, city of the second class, or incorporated town by ordinance of the governing body thereof may levy a tax not to exceed three percent (3%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. (2) (A) If the governing body enacts an ordinance levying or increasing a tax under this section, the governing body shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 . (3) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 .

(1) A city of the first class, city of the second class, or incorporated town by ordinance of the governing body thereof may levy a tax not to exceed three percent (3%) upon the gross receipts or gross proceeds identified in subsection (c) of this section.

(2) (A) If the governing body enacts an ordinance levying or increasing a tax under this section, the governing body shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(A) If the governing body enacts an ordinance levying or increasing a tax under this section, the governing body shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 .

(B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(3) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 .

(b) (1) A city of the first class in which a city park of one thousand (1,000) acres or more is located may levy an additional tax of one percent (1%) upon the gross receipts or gross proceeds identified in subsection (c) of this section. (2) Revenues collected from the additional tax authorized under subdivision (b)(1) of this section shall be used by the city parks and recreation department for the promotion and development of city parks and recreation areas.

(1) A city of the first class in which a city park of one thousand (1,000) acres or more is located may levy an additional tax of one percent (1%) upon the gross receipts or gross proceeds identified in subsection (c) of this section.

(2) Revenues collected from the additional tax authorized under subdivision (b)(1) of this section shall be used by the city parks and recreation department for the promotion and development of city parks and recreation areas.

(c) The tax authorized in this section shall be upon any one (1) or more of the following, as specified in the levying ordinance: (1) (A) The gross receipts or gross proceeds from renting, leasing, or furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in the city or town. (B) Subdivision (c)(1)(A) of this section does not include the rental or lease of accommodations described in subdivision (c)(1)(A) of this section for a period of thirty (30) days or more; (2) (A) The portion of the gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance. (B) The tax shall not apply to the gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023; and (3) The admission price to a state park located within the municipal boundary of the city or town.

(1) (A) The gross receipts or gross proceeds from renting, leasing, or furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in the city or town. (B) Subdivision (c)(1)(A) of this section does not include the rental or lease of accommodations described in subdivision (c)(1)(A) of this section for a period of thirty (30) days or more;

(A) The gross receipts or gross proceeds from renting, leasing, or furnishing hotel, motel, house, cabin, bed and breakfast, campground, condominium, or other similar rental accommodations for sleeping, meeting, or party room facilities for profit in the city or town.

(B) Subdivision (c)(1)(A) of this section does not include the rental or lease of accommodations described in subdivision (c)(1)(A) of this section for a period of thirty (30) days or more;

(2) (A) The portion of the gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance. (B) The tax shall not apply to the gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023; and

(A) The portion of the gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delicatessens, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, or similar businesses as shall be defined in the levying ordinance.

(B) The tax shall not apply to the gross receipts or gross proceeds of organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023; and

(3) The admission price to a state park located within the municipal boundary of the city or town.

Amended by Act 2023, No. 190,§ 2, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.

Amended by Act 2019, No. 560,§ 1, eff. 4/1/2019.

Acts 1965, No. 185, § 1; 1969, No. 123, § 1; 1971, No. 534, § 1; 1977, No. 178, § 1; 1979, No. 926, § 1; 1981, No. 20, § 1; 1981, No. 957, § 1; A.S.A. 1947, §§ 19-4613, 19-4613.1; Acts 1989, No. 626, § 2; 1991, No. 726, § 1; 1993, No. 364, § 1; 1995, No. 300, §§ 1, 2; 1995, No. 931, § 1; 2007, No. 473, § 2; 2009, No. 274, § 1.
Ark. Code Ann. § 26-75-308 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-308
Special election to approve
Status: in_force

(a) (1) On the date of the filing of a petition described in § 26-75-307(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-307(b) or adoption of the ordinance, the city by ordinance shall provide for the calling and holding of a special election on the question in accordance with § 7-11-201 et seq. (2) The special election shall be called for the next special election date under § 7-11-205 . (3) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners. (b) (1) The ballot title to be used at the election shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." "[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." (2) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise specified in this subchapter. (c) (1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law. (3) (A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-309 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (c)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the sales and use tax shall continue to be collected until the expiration date previously approved by the voters. (F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax. (d) (1) The ballot may indicate an effective date for the ordinance or petition or an effective date for the levy of the tax that is effective later than the effective date of the ordinance or petition under § 26-75-309(1)(D)(ii) . (2) The effective date of the ordinance or petition or the effective date of the levy of the tax delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance or petition levying the tax and on the ballot; and (B) Scheduled on the first day of the first month of a calendar quarter. (3) The effective date of an ordinance or petition or a levy of the tax delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-309(1)(D)(ii) . (e) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales or use tax. (B) If the tax is approved, the proceeds shall only be used for the designated purposes. (2) The proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection. (3) (A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters. (B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-309 . (4) If the voters approve a change in the designated use of revenues derived from a sales or use tax, the change in the designated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-75-309 . (5) (A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax. (6) Any city that has levied a local sales and use tax under this subchapter with a portion of the revenues derived from the tax pledged to secure lease rentals or bonds may not change the tax to reduce the pledge in favor of the lease or bonds. Amended by Act 2021, No. 610,§ 36, eff. 1/1/2022. Amended by Act 2019, No. 910,§ 4437, eff. 7/1/2019. Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1991, No. 765, § 18; 2005, No. 1269, § 2; 2005, No. 2145, § 72; 2007, No. 116, § 7; 2007, No. 1049, § 94; 2009, No. 382, § 2; 2009, No. 957, § 3[4]; 2009, No. 1480, § 113.

(a) (1) On the date of the filing of a petition described in § 26-75-307(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-307(b) or adoption of the ordinance, the city by ordinance shall provide for the calling and holding of a special election on the question in accordance with § 7-11-201 et seq. (2) The special election shall be called for the next special election date under § 7-11-205 . (3) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

(1) On the date of the filing of a petition described in § 26-75-307(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-307(b) or adoption of the ordinance, the city by ordinance shall provide for the calling and holding of a special election on the question in accordance with § 7-11-201 et seq.

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

(3) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

(b) (1) The ballot title to be used at the election shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." "[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." (2) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise specified in this subchapter.

(1) The ballot title to be used at the election shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." "[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)."

"[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)."

"[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)."

(2) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise specified in this subchapter.

(c) (1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law. (3) (A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-309 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (c)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the sales and use tax shall continue to be collected until the expiration date previously approved by the voters. (F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax.

(1) The ballot title may also include an expiration date, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot.

(2) The expiration date shall be the last day of a calendar quarter unless the proceeds are pledged for the payment of bonds, in which case the tax shall terminate as otherwise provided by law.

(3) (A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-309 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (c)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the sales and use tax shall continue to be collected until the expiration date previously approved by the voters. (F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax.

(A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.

(i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved.

(ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.

(B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners.

(i) Notify the county board of election commissioners that the measure has been referred to the voters; and

(ii) Submit a copy of the ballot title to the county board of election commissioners.

(C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-309 .

(i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections.

(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-309 .

(D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (c)(3) shall continue to be levied until the new expiration date.

(i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax.

(ii) The sales and use tax extended under this subdivision (c)(3) shall continue to be levied until the new expiration date.

(E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the sales and use tax shall continue to be collected until the expiration date previously approved by the voters.

(F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax.

(d) (1) The ballot may indicate an effective date for the ordinance or petition or an effective date for the levy of the tax that is effective later than the effective date of the ordinance or petition under § 26-75-309(1)(D)(ii) . (2) The effective date of the ordinance or petition or the effective date of the levy of the tax delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance or petition levying the tax and on the ballot; and (B) Scheduled on the first day of the first month of a calendar quarter. (3) The effective date of an ordinance or petition or a levy of the tax delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-309(1)(D)(ii) .

(1) The ballot may indicate an effective date for the ordinance or petition or an effective date for the levy of the tax that is effective later than the effective date of the ordinance or petition under § 26-75-309(1)(D)(ii) .

(2) The effective date of the ordinance or petition or the effective date of the levy of the tax delayed under subdivision (d)(1) of this section shall be: (A) Stated in the ordinance or petition levying the tax and on the ballot; and (B) Scheduled on the first day of the first month of a calendar quarter.

(A) Stated in the ordinance or petition levying the tax and on the ballot; and

(B) Scheduled on the first day of the first month of a calendar quarter.

(3) The effective date of an ordinance or petition or a levy of the tax delayed under subdivision (d)(1) of this section shall not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-309(1)(D)(ii) .

(e) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales or use tax. (B) If the tax is approved, the proceeds shall only be used for the designated purposes. (2) The proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection. (3) (A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters. (B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-309 . (4) If the voters approve a change in the designated use of revenues derived from a sales or use tax, the change in the designated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-75-309 . (5) (A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax. (6) Any city that has levied a local sales and use tax under this subchapter with a portion of the revenues derived from the tax pledged to secure lease rentals or bonds may not change the tax to reduce the pledge in favor of the lease or bonds.

(1) (A) The ballot may also indicate designated uses of the revenues derived from the sales or use tax. (B) If the tax is approved, the proceeds shall only be used for the designated purposes.

(A) The ballot may also indicate designated uses of the revenues derived from the sales or use tax.

(B) If the tax is approved, the proceeds shall only be used for the designated purposes.

(2) The proceeds may be used for other designated purposes if the electors approve a change in the designated use of the revenues by vote under this subsection.

(3) (A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters. (B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-309 .

(A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters.

(B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners.

(i) Notify the county board of election commissioners that the measure has been referred to the voters; and

(ii) Submit a copy of the ballot title to the county board of election commissioners.

(C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-309 .

(i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections.

(ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-309 .

(4) If the voters approve a change in the designated use of revenues derived from a sales or use tax, the change in the designated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-75-309 .

(5) (A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax.

(A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax.

(B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax.

(6) Any city that has levied a local sales and use tax under this subchapter with a portion of the revenues derived from the tax pledged to secure lease rentals or bonds may not change the tax to reduce the pledge in favor of the lease or bonds.

Amended by Act 2021, No. 610,§ 36, eff. 1/1/2022.

Amended by Act 2019, No. 910,§ 4437, eff. 7/1/2019.

Acts 1975, No. 990, § 2; A.S.A. 1947, § 19-4514; Acts 1991, No. 765, § 18; 2005, No. 1269, § 2; 2005, No. 2145, § 72; 2007, No. 116, § 7; 2007, No. 1049, § 94; 2009, No. 382, § 2; 2009, No. 957, § 3[4]; 2009, No. 1480, § 113.
Ark. Code Ann. § 26-36-213 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-213
Delinquent taxes on mineral interests - Certified statement or account
Status: in_force

(a) (1) (A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at the taxpayer's last known address and the taxpayer fails to pay the property tax due on mineral interests by October 15, the county collector, after December 1, may: (i) Present a certified statement or account for taxes to any person who has in the person's possession funds that are: (a) Derived from the property on which the delinquent taxes are outstanding; and (b) Due and owing to the delinquent taxpayer; and (ii) Demand payment of the delinquent taxes plus any penalties and interest. (B) (i) For property taxes on mineral interests that are delinquent after December 1 and at the time the certified statement or account is presented, an additional penalty of ten percent (10%) of the amount of the delinquent property taxes shall be assessed as an administrative collection fee. (ii) Upon collection of the delinquent property taxes and any penalties and interest from the person receiving the certified statement or account, the county collector shall pay, upon request, one-half (1/2) of the penalty assessed and collected under subdivision (a)(1)(B)(i) of this section to the person making the payment for the administrative costs incurred in collecting and paying to the county collector the delinquent taxes, penalties, and interest. (iii) A portion of the administrative collection fee retained by the county collector under this section shall represent the interest continuing to accrue for the period of up to ninety (90) days from the date that the certified statement or account is presented until the certified statement or account is returned with payment. No other form of interest is due from the person receiving the certified statement or account. (C) Before a county collector may initiate collection proceedings under this section: (i) The county collector shall: (a) Prepare a list of the delinquent taxes on mineral interests in his or her county; and (b) Provide the list, including without limitation the following information, to the Association of Arkansas Counties by December 1 of each year: (1) The name and last known address of the owner of the mineral interests; (2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission; (3) The county, section, township, and range of the property containing the mineral interests; (4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and (5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1; (ii) The Association of Arkansas Counties shall: (a) Create a website that is accessible by the public and is dedicated to publishing notice of delinquent taxes on mineral interests; and (b) (1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section. (2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form. (iii) The county collector shall: (a) (1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published. (2) If there is no newspaper in the county or district, the publication of notice shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found; (b) Publish notice at the county courthouse; and (c) Provide notice through the county website. (2) (A) Except as provided in subdivision (a)(2)(C) of this section, the person to which the certified statement or account for taxes is presented shall pay the county collector the amount of the taxes, penalties, and interest that the delinquent taxpayer owes up to the amount of funds the person has in the person's possession that is due and owing to the delinquent taxpayer. (B) (i) The county collector shall provide a copy of the county collector's receipt for the payment to the person making the payment under this section and to the delinquent taxpayer at the delinquent taxpayer's last known address. (ii) The receipt provided under subdivision (a)(2)(B)(i) of this section shall be accepted in the county collector's office and in all courts of the state as payment on the delinquent taxpayer's indebtedness of the amount expressed on the county collector's receipt. (C) (i) The county collector shall not receive or accept a partial payment of the delinquent taxes, penalties, and interest due. (ii) If, at the end of the ninety-day period allowed for the return of the certified statement or account, a person to which the certified statement or account for taxes is presented has in the person's possession an amount of funds due and owing to the delinquent taxpayer that is less than the amount of the taxes, penalties, and interest that the delinquent taxpayer owes, the person to which the certified statement or account is presented is not required to pay any amount. (b) (1) Service of the certified statement or account of the tax under this section shall operate as a levy upon the person served. (2) The certified statement or account shall: (A) State the name of the delinquent taxpayer and the delinquent taxpayer's last known address; (B) (i) Identify the delinquent taxpayer's assessed property interests. (ii) The county collector shall include in the certified statement or account the identification information provided in the notice of publication made under subdivision (a)(1)(C) of this section and a copy of the tax statements containing the delinquent taxpayer's last known address; (C) State that the certified statement or account is returnable within ninety (90) days from receipt by the person indebted to the delinquent taxpayer; (D) State the amount of taxes, penalties, and interest owed; (E) Be returned with payment of the amount owed and delinquent as reflected on the certified statement or account; and (F) Be effective until the earlier of the following: (i) The date the certified statement or account is paid in full; or (ii) One (1) year from the date the certified statement or account is presented for payment under this section. (3) A person shall not be compelled to pay the following: (A) Any amount before it is due and owing to the delinquent taxpayer; or (B) A greater amount than is owed to the delinquent taxpayer. (c) (1) A person making a payment to a county collector under this section is not liable to the delinquent taxpayer to which the person is indebted for complying with a demand for payment under this section. (2) A payment made under this section is considered to be made to the delinquent taxpayer and satisfies any contractual obligation or indebtedness due and owing the delinquent taxpayer by the person making the payment on the certified statement or account for the amount expressed on the county collector's receipt. Amended by Act 2017, No. 514,§ 3, eff. for tax years beginning on or after January 1, 2017. Amended by Act 2017, No. 514,§ 2, eff. for tax years beginning on or after January 1, 2017. Added by Act 2013, No. 1279,§ 1, eff. for assessment years beginning on or after January 1, 2013.

(a) (1) (A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at the taxpayer's last known address and the taxpayer fails to pay the property tax due on mineral interests by October 15, the county collector, after December 1, may: (i) Present a certified statement or account for taxes to any person who has in the person's possession funds that are: (a) Derived from the property on which the delinquent taxes are outstanding; and (b) Due and owing to the delinquent taxpayer; and (ii) Demand payment of the delinquent taxes plus any penalties and interest. (B) (i) For property taxes on mineral interests that are delinquent after December 1 and at the time the certified statement or account is presented, an additional penalty of ten percent (10%) of the amount of the delinquent property taxes shall be assessed as an administrative collection fee. (ii) Upon collection of the delinquent property taxes and any penalties and interest from the person receiving the certified statement or account, the county collector shall pay, upon request, one-half (1/2) of the penalty assessed and collected under subdivision (a)(1)(B)(i) of this section to the person making the payment for the administrative costs incurred in collecting and paying to the county collector the delinquent taxes, penalties, and interest. (iii) A portion of the administrative collection fee retained by the county collector under this section shall represent the interest continuing to accrue for the period of up to ninety (90) days from the date that the certified statement or account is presented until the certified statement or account is returned with payment. No other form of interest is due from the person receiving the certified statement or account. (C) Before a county collector may initiate collection proceedings under this section: (i) The county collector shall: (a) Prepare a list of the delinquent taxes on mineral interests in his or her county; and (b) Provide the list, including without limitation the following information, to the Association of Arkansas Counties by December 1 of each year: (1) The name and last known address of the owner of the mineral interests; (2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission; (3) The county, section, township, and range of the property containing the mineral interests; (4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and (5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1; (ii) The Association of Arkansas Counties shall: (a) Create a website that is accessible by the public and is dedicated to publishing notice of delinquent taxes on mineral interests; and (b) (1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section. (2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form. (iii) The county collector shall: (a) (1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published. (2) If there is no newspaper in the county or district, the publication of notice shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found; (b) Publish notice at the county courthouse; and (c) Provide notice through the county website. (2) (A) Except as provided in subdivision (a)(2)(C) of this section, the person to which the certified statement or account for taxes is presented shall pay the county collector the amount of the taxes, penalties, and interest that the delinquent taxpayer owes up to the amount of funds the person has in the person's possession that is due and owing to the delinquent taxpayer. (B) (i) The county collector shall provide a copy of the county collector's receipt for the payment to the person making the payment under this section and to the delinquent taxpayer at the delinquent taxpayer's last known address. (ii) The receipt provided under subdivision (a)(2)(B)(i) of this section shall be accepted in the county collector's office and in all courts of the state as payment on the delinquent taxpayer's indebtedness of the amount expressed on the county collector's receipt. (C) (i) The county collector shall not receive or accept a partial payment of the delinquent taxes, penalties, and interest due. (ii) If, at the end of the ninety-day period allowed for the return of the certified statement or account, a person to which the certified statement or account for taxes is presented has in the person's possession an amount of funds due and owing to the delinquent taxpayer that is less than the amount of the taxes, penalties, and interest that the delinquent taxpayer owes, the person to which the certified statement or account is presented is not required to pay any amount.

(1) (A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at the taxpayer's last known address and the taxpayer fails to pay the property tax due on mineral interests by October 15, the county collector, after December 1, may: (i) Present a certified statement or account for taxes to any person who has in the person's possession funds that are: (a) Derived from the property on which the delinquent taxes are outstanding; and (b) Due and owing to the delinquent taxpayer; and (ii) Demand payment of the delinquent taxes plus any penalties and interest. (B) (i) For property taxes on mineral interests that are delinquent after December 1 and at the time the certified statement or account is presented, an additional penalty of ten percent (10%) of the amount of the delinquent property taxes shall be assessed as an administrative collection fee. (ii) Upon collection of the delinquent property taxes and any penalties and interest from the person receiving the certified statement or account, the county collector shall pay, upon request, one-half (1/2) of the penalty assessed and collected under subdivision (a)(1)(B)(i) of this section to the person making the payment for the administrative costs incurred in collecting and paying to the county collector the delinquent taxes, penalties, and interest. (iii) A portion of the administrative collection fee retained by the county collector under this section shall represent the interest continuing to accrue for the period of up to ninety (90) days from the date that the certified statement or account is presented until the certified statement or account is returned with payment. No other form of interest is due from the person receiving the certified statement or account. (C) Before a county collector may initiate collection proceedings under this section: (i) The county collector shall: (a) Prepare a list of the delinquent taxes on mineral interests in his or her county; and (b) Provide the list, including without limitation the following information, to the Association of Arkansas Counties by December 1 of each year: (1) The name and last known address of the owner of the mineral interests; (2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission; (3) The county, section, township, and range of the property containing the mineral interests; (4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and (5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1; (ii) The Association of Arkansas Counties shall: (a) Create a website that is accessible by the public and is dedicated to publishing notice of delinquent taxes on mineral interests; and (b) (1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section. (2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form. (iii) The county collector shall: (a) (1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published. (2) If there is no newspaper in the county or district, the publication of notice shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found; (b) Publish notice at the county courthouse; and (c) Provide notice through the county website.

(A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at the taxpayer's last known address and the taxpayer fails to pay the property tax due on mineral interests by October 15, the county collector, after December 1, may: (i) Present a certified statement or account for taxes to any person who has in the person's possession funds that are: (a) Derived from the property on which the delinquent taxes are outstanding; and (b) Due and owing to the delinquent taxpayer; and (ii) Demand payment of the delinquent taxes plus any penalties and interest.

(i) Present a certified statement or account for taxes to any person who has in the person's possession funds that are: (a) Derived from the property on which the delinquent taxes are outstanding; and (b) Due and owing to the delinquent taxpayer; and

(a) Derived from the property on which the delinquent taxes are outstanding; and

(b) Due and owing to the delinquent taxpayer; and

(ii) Demand payment of the delinquent taxes plus any penalties and interest.

(B) (i) For property taxes on mineral interests that are delinquent after December 1 and at the time the certified statement or account is presented, an additional penalty of ten percent (10%) of the amount of the delinquent property taxes shall be assessed as an administrative collection fee. (ii) Upon collection of the delinquent property taxes and any penalties and interest from the person receiving the certified statement or account, the county collector shall pay, upon request, one-half (1/2) of the penalty assessed and collected under subdivision (a)(1)(B)(i) of this section to the person making the payment for the administrative costs incurred in collecting and paying to the county collector the delinquent taxes, penalties, and interest. (iii) A portion of the administrative collection fee retained by the county collector under this section shall represent the interest continuing to accrue for the period of up to ninety (90) days from the date that the certified statement or account is presented until the certified statement or account is returned with payment. No other form of interest is due from the person receiving the certified statement or account.

(i) For property taxes on mineral interests that are delinquent after December 1 and at the time the certified statement or account is presented, an additional penalty of ten percent (10%) of the amount of the delinquent property taxes shall be assessed as an administrative collection fee.

(ii) Upon collection of the delinquent property taxes and any penalties and interest from the person receiving the certified statement or account, the county collector shall pay, upon request, one-half (1/2) of the penalty assessed and collected under subdivision (a)(1)(B)(i) of this section to the person making the payment for the administrative costs incurred in collecting and paying to the county collector the delinquent taxes, penalties, and interest.

(iii) A portion of the administrative collection fee retained by the county collector under this section shall represent the interest continuing to accrue for the period of up to ninety (90) days from the date that the certified statement or account is presented until the certified statement or account is returned with payment. No other form of interest is due from the person receiving the certified statement or account.

(C) Before a county collector may initiate collection proceedings under this section: (i) The county collector shall: (a) Prepare a list of the delinquent taxes on mineral interests in his or her county; and (b) Provide the list, including without limitation the following information, to the Association of Arkansas Counties by December 1 of each year: (1) The name and last known address of the owner of the mineral interests; (2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission; (3) The county, section, township, and range of the property containing the mineral interests; (4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and (5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1; (ii) The Association of Arkansas Counties shall: (a) Create a website that is accessible by the public and is dedicated to publishing notice of delinquent taxes on mineral interests; and (b) (1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section. (2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form. (iii) The county collector shall: (a) (1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published. (2) If there is no newspaper in the county or district, the publication of notice shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found; (b) Publish notice at the county courthouse; and (c) Provide notice through the county website.

(i) The county collector shall: (a) Prepare a list of the delinquent taxes on mineral interests in his or her county; and (b) Provide the list, including without limitation the following information, to the Association of Arkansas Counties by December 1 of each year: (1) The name and last known address of the owner of the mineral interests; (2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission; (3) The county, section, township, and range of the property containing the mineral interests; (4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and (5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1;

(a) Prepare a list of the delinquent taxes on mineral interests in his or her county; and

(b) Provide the list, including without limitation the following information, to the Association of Arkansas Counties by December 1 of each year: (1) The name and last known address of the owner of the mineral interests; (2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission; (3) The county, section, township, and range of the property containing the mineral interests; (4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and (5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1;

(1) The name and last known address of the owner of the mineral interests;

(2) The applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Commission;

(3) The county, section, township, and range of the property containing the mineral interests;

(4) Notice of the penalty provided under subdivision (a)(1)(B)(i) of this section; and

(5) Notice that the county collector may seek collection under this section if the property taxes, penalties, and interest remain unpaid after December 1;

(ii) The Association of Arkansas Counties shall: (a) Create a website that is accessible by the public and is dedicated to publishing notice of delinquent taxes on mineral interests; and (b) (1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section. (2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form.

(a) Create a website that is accessible by the public and is dedicated to publishing notice of delinquent taxes on mineral interests; and

(b) (1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section. (2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form.

(1) Within seven (7) days of receiving a list under subdivision (a)(1)(C)(i) (b) of this section, publish the list to the website created under subdivision (a)(1)(C)(ii) (a) of this section.

(2) The publication required under this subdivision (a)(1)(C) shall be in substantially the following form: Click here to view form.

Click here to view form.

(iii) The county collector shall: (a) (1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published. (2) If there is no newspaper in the county or district, the publication of notice shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found; (b) Publish notice at the county courthouse; and (c) Provide notice through the county website.

(a) (1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published. (2) If there is no newspaper in the county or district, the publication of notice shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found;

(1) Publish notice in a newspaper that has general circulation in the county or district for which the list is being published.

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

(3) The notice required under subdivision (a)(1)(C)(iii) (a)(1) of this section shall provide the website at which the delinquent mineral interest tax list may be found;

(b) Publish notice at the county courthouse; and

(c) Provide notice through the county website.

(2) (A) Except as provided in subdivision (a)(2)(C) of this section, the person to which the certified statement or account for taxes is presented shall pay the county collector the amount of the taxes, penalties, and interest that the delinquent taxpayer owes up to the amount of funds the person has in the person's possession that is due and owing to the delinquent taxpayer. (B) (i) The county collector shall provide a copy of the county collector's receipt for the payment to the person making the payment under this section and to the delinquent taxpayer at the delinquent taxpayer's last known address. (ii) The receipt provided under subdivision (a)(2)(B)(i) of this section shall be accepted in the county collector's office and in all courts of the state as payment on the delinquent taxpayer's indebtedness of the amount expressed on the county collector's receipt. (C) (i) The county collector shall not receive or accept a partial payment of the delinquent taxes, penalties, and interest due. (ii) If, at the end of the ninety-day period allowed for the return of the certified statement or account, a person to which the certified statement or account for taxes is presented has in the person's possession an amount of funds due and owing to the delinquent taxpayer that is less than the amount of the taxes, penalties, and interest that the delinquent taxpayer owes, the person to which the certified statement or account is presented is not required to pay any amount.

(A) Except as provided in subdivision (a)(2)(C) of this section, the person to which the certified statement or account for taxes is presented shall pay the county collector the amount of the taxes, penalties, and interest that the delinquent taxpayer owes up to the amount of funds the person has in the person's possession that is due and owing to the delinquent taxpayer.

(B) (i) The county collector shall provide a copy of the county collector's receipt for the payment to the person making the payment under this section and to the delinquent taxpayer at the delinquent taxpayer's last known address. (ii) The receipt provided under subdivision (a)(2)(B)(i) of this section shall be accepted in the county collector's office and in all courts of the state as payment on the delinquent taxpayer's indebtedness of the amount expressed on the county collector's receipt.

(i) The county collector shall provide a copy of the county collector's receipt for the payment to the person making the payment under this section and to the delinquent taxpayer at the delinquent taxpayer's last known address.

(ii) The receipt provided under subdivision (a)(2)(B)(i) of this section shall be accepted in the county collector's office and in all courts of the state as payment on the delinquent taxpayer's indebtedness of the amount expressed on the county collector's receipt.

(C) (i) The county collector shall not receive or accept a partial payment of the delinquent taxes, penalties, and interest due. (ii) If, at the end of the ninety-day period allowed for the return of the certified statement or account, a person to which the certified statement or account for taxes is presented has in the person's possession an amount of funds due and owing to the delinquent taxpayer that is less than the amount of the taxes, penalties, and interest that the delinquent taxpayer owes, the person to which the certified statement or account is presented is not required to pay any amount.

(i) The county collector shall not receive or accept a partial payment of the delinquent taxes, penalties, and interest due.

(ii) If, at the end of the ninety-day period allowed for the return of the certified statement or account, a person to which the certified statement or account for taxes is presented has in the person's possession an amount of funds due and owing to the delinquent taxpayer that is less than the amount of the taxes, penalties, and interest that the delinquent taxpayer owes, the person to which the certified statement or account is presented is not required to pay any amount.

(b) (1) Service of the certified statement or account of the tax under this section shall operate as a levy upon the person served. (2) The certified statement or account shall: (A) State the name of the delinquent taxpayer and the delinquent taxpayer's last known address; (B) (i) Identify the delinquent taxpayer's assessed property interests. (ii) The county collector shall include in the certified statement or account the identification information provided in the notice of publication made under subdivision (a)(1)(C) of this section and a copy of the tax statements containing the delinquent taxpayer's last known address; (C) State that the certified statement or account is returnable within ninety (90) days from receipt by the person indebted to the delinquent taxpayer; (D) State the amount of taxes, penalties, and interest owed; (E) Be returned with payment of the amount owed and delinquent as reflected on the certified statement or account; and (F) Be effective until the earlier of the following: (i) The date the certified statement or account is paid in full; or (ii) One (1) year from the date the certified statement or account is presented for payment under this section. (3) A person shall not be compelled to pay the following: (A) Any amount before it is due and owing to the delinquent taxpayer; or (B) A greater amount than is owed to the delinquent taxpayer.

(1) Service of the certified statement or account of the tax under this section shall operate as a levy upon the person served.

(2) The certified statement or account shall: (A) State the name of the delinquent taxpayer and the delinquent taxpayer's last known address; (B) (i) Identify the delinquent taxpayer's assessed property interests. (ii) The county collector shall include in the certified statement or account the identification information provided in the notice of publication made under subdivision (a)(1)(C) of this section and a copy of the tax statements containing the delinquent taxpayer's last known address; (C) State that the certified statement or account is returnable within ninety (90) days from receipt by the person indebted to the delinquent taxpayer; (D) State the amount of taxes, penalties, and interest owed; (E) Be returned with payment of the amount owed and delinquent as reflected on the certified statement or account; and (F) Be effective until the earlier of the following: (i) The date the certified statement or account is paid in full; or (ii) One (1) year from the date the certified statement or account is presented for payment under this section.

(A) State the name of the delinquent taxpayer and the delinquent taxpayer's last known address;

(B) (i) Identify the delinquent taxpayer's assessed property interests. (ii) The county collector shall include in the certified statement or account the identification information provided in the notice of publication made under subdivision (a)(1)(C) of this section and a copy of the tax statements containing the delinquent taxpayer's last known address;

(i) Identify the delinquent taxpayer's assessed property interests.

(ii) The county collector shall include in the certified statement or account the identification information provided in the notice of publication made under subdivision (a)(1)(C) of this section and a copy of the tax statements containing the delinquent taxpayer's last known address;

(C) State that the certified statement or account is returnable within ninety (90) days from receipt by the person indebted to the delinquent taxpayer;

(D) State the amount of taxes, penalties, and interest owed;

(E) Be returned with payment of the amount owed and delinquent as reflected on the certified statement or account; and

(F) Be effective until the earlier of the following: (i) The date the certified statement or account is paid in full; or (ii) One (1) year from the date the certified statement or account is presented for payment under this section.

(i) The date the certified statement or account is paid in full; or

(ii) One (1) year from the date the certified statement or account is presented for payment under this section.

(3) A person shall not be compelled to pay the following: (A) Any amount before it is due and owing to the delinquent taxpayer; or (B) A greater amount than is owed to the delinquent taxpayer.

(A) Any amount before it is due and owing to the delinquent taxpayer; or

(B) A greater amount than is owed to the delinquent taxpayer.

(c) (1) A person making a payment to a county collector under this section is not liable to the delinquent taxpayer to which the person is indebted for complying with a demand for payment under this section. (2) A payment made under this section is considered to be made to the delinquent taxpayer and satisfies any contractual obligation or indebtedness due and owing the delinquent taxpayer by the person making the payment on the certified statement or account for the amount expressed on the county collector's receipt.

(1) A person making a payment to a county collector under this section is not liable to the delinquent taxpayer to which the person is indebted for complying with a demand for payment under this section.

(2) A payment made under this section is considered to be made to the delinquent taxpayer and satisfies any contractual obligation or indebtedness due and owing the delinquent taxpayer by the person making the payment on the certified statement or account for the amount expressed on the county collector's receipt.

Amended by Act 2017, No. 514,§ 3, eff. for tax years beginning on or after January 1, 2017.

Amended by Act 2017, No. 514,§ 2, eff. for tax years beginning on or after January 1, 2017.

Added by Act 2013, No. 1279,§ 1, eff. for assessment years beginning on or after January 1, 2013.

36_213_1 - Attachment
Ark. Code Ann. § 26-34-105 — AR Code / Title 26 / Chapter 34 / Section 26-34-105
Limitation of actions on tangible property taxes
Status: in_force

No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course. Acts 1929, No. 174, § 1; Pope's Dig., § 13901; A.S.A. 1947, § 84-112; Acts 1999, No. 572, § 7.

No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.

Acts 1929, No. 174, § 1; Pope's Dig., § 13901; A.S.A. 1947, § 84-112; Acts 1999, No. 572, § 7.