Ark. Code Ann. § 26-57-265 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-265
Reports by wholesalers to Arkansas Tobacco Control
Status: in_force

(a) Each wholesaler shall file with the Director of Arkansas Tobacco Control a monthly report of the wholesaler's deliveries to retailers and other wholesalers in this state and the wholesaler's deliveries from within this state to retailers and other wholesalers outside of this state. (b) The report required under subsection (a) of this section shall contain the following information for the preceding calendar month's deliveries: (1) The name of each retailer or wholesaler; (2) The address of each retailer or wholesaler to which the wholesaler delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products; (3) The address of each retailer or wholesaler that obtained tobacco products, vapor products, alternative nicotine products, or e-liquid products from the wholesaler at the wholesaler's location; (4) The Arkansas permit number of each retailer or wholesaler or the equivalent permit number if the retailer or wholesaler resides outside of the state; and (5) The monthly net deliveries made to each retailer or wholesaler, including without limitation: (A) The quantity, units, and brand styles of the cigarettes in stamped and unstamped packages that were delivered to each retailer or wholesaler; (B) The quantity, units, and brand styles of the tobacco products delivered to the retailer or wholesaler; and (C) The quantity, units, and brand styles of the vapor products, alternative nicotine products, and e-liquid products delivered to the retailer or wholesaler. (c) A wholesaler shall file the report required under subsection (a) of this section on or before the tenth day of each month. (d) (1) Except as provided under this section, a wholesaler shall electronically file the report required under subsection (a) of this section with the director. (2) The director may establish procedures for allowing an alternative method of filing for a wholesaler that demonstrates to the director that it is not reasonably feasible to comply with the primary electronic reporting method adopted. (3) If the director determines that another method of filing the report is more efficient than electronic filing, the director may promulgate rules requiring the use of another method by wholesalers. (e) (1) (A) Except for information that has been submitted as evidence in a concluded investigation resulting in an administrative violation or criminal charge, information contained in a report required to be filed under this section is confidential and not subject to release. (B) Before information contained in a report required to be filed under this section is disclosed or transmitted in a manner in which the information may become available to the public or a competitor of the reporting wholesaler, including in an administrative violation or criminal charge, the director shall provide sufficient advance notice to the reporting wholesaler to allow the reporting wholesaler to seek an order protecting any confidentially sensitive information. (2) (A) Information contained in a report required to be filed under this section may be transmitted or otherwise provided to: (i) The appropriate taxing authority in a state to which deliveries shown on the report were made; (ii) A requesting law enforcement agency; and (iii) The Attorney General. (B) The person or entity receiving information under subdivision (e)(2)(A) of this section shall agree to maintain the confidentiality of the information before the information may be transmitted to the person or entity. (C) Information provided to a taxing authority or law enforcement agency under subdivision (e)(2)(A) of this section shall remain confidential and not subject to release. (f) The director may promulgate rules to implement this section. (g) The report required to be filed under this section shall fulfill the reporting required to the state under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154. (h) (1) The director shall provide the information reported under this section to the Attorney General. (2) The director's action under subdivision (h)(1) of this section satisfies the wholesaler's reporting obligations under § 26-57-1406 . Amended by Act 2019, No. 1071,§ 29, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 26, eff. 5/1/2015. Added by Act 2013, No. 1272,§ 1, eff. 9/1/2013.

(a) Each wholesaler shall file with the Director of Arkansas Tobacco Control a monthly report of the wholesaler's deliveries to retailers and other wholesalers in this state and the wholesaler's deliveries from within this state to retailers and other wholesalers outside of this state.

(b) The report required under subsection (a) of this section shall contain the following information for the preceding calendar month's deliveries: (1) The name of each retailer or wholesaler; (2) The address of each retailer or wholesaler to which the wholesaler delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products; (3) The address of each retailer or wholesaler that obtained tobacco products, vapor products, alternative nicotine products, or e-liquid products from the wholesaler at the wholesaler's location; (4) The Arkansas permit number of each retailer or wholesaler or the equivalent permit number if the retailer or wholesaler resides outside of the state; and (5) The monthly net deliveries made to each retailer or wholesaler, including without limitation: (A) The quantity, units, and brand styles of the cigarettes in stamped and unstamped packages that were delivered to each retailer or wholesaler; (B) The quantity, units, and brand styles of the tobacco products delivered to the retailer or wholesaler; and (C) The quantity, units, and brand styles of the vapor products, alternative nicotine products, and e-liquid products delivered to the retailer or wholesaler.

(1) The name of each retailer or wholesaler;

(2) The address of each retailer or wholesaler to which the wholesaler delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products;

(3) The address of each retailer or wholesaler that obtained tobacco products, vapor products, alternative nicotine products, or e-liquid products from the wholesaler at the wholesaler's location;

(4) The Arkansas permit number of each retailer or wholesaler or the equivalent permit number if the retailer or wholesaler resides outside of the state; and

(5) The monthly net deliveries made to each retailer or wholesaler, including without limitation: (A) The quantity, units, and brand styles of the cigarettes in stamped and unstamped packages that were delivered to each retailer or wholesaler; (B) The quantity, units, and brand styles of the tobacco products delivered to the retailer or wholesaler; and (C) The quantity, units, and brand styles of the vapor products, alternative nicotine products, and e-liquid products delivered to the retailer or wholesaler.

(A) The quantity, units, and brand styles of the cigarettes in stamped and unstamped packages that were delivered to each retailer or wholesaler;

(B) The quantity, units, and brand styles of the tobacco products delivered to the retailer or wholesaler; and

(C) The quantity, units, and brand styles of the vapor products, alternative nicotine products, and e-liquid products delivered to the retailer or wholesaler.

(c) A wholesaler shall file the report required under subsection (a) of this section on or before the tenth day of each month.

(d) (1) Except as provided under this section, a wholesaler shall electronically file the report required under subsection (a) of this section with the director. (2) The director may establish procedures for allowing an alternative method of filing for a wholesaler that demonstrates to the director that it is not reasonably feasible to comply with the primary electronic reporting method adopted. (3) If the director determines that another method of filing the report is more efficient than electronic filing, the director may promulgate rules requiring the use of another method by wholesalers.

(1) Except as provided under this section, a wholesaler shall electronically file the report required under subsection (a) of this section with the director.

(2) The director may establish procedures for allowing an alternative method of filing for a wholesaler that demonstrates to the director that it is not reasonably feasible to comply with the primary electronic reporting method adopted.

(3) If the director determines that another method of filing the report is more efficient than electronic filing, the director may promulgate rules requiring the use of another method by wholesalers.

(e) (1) (A) Except for information that has been submitted as evidence in a concluded investigation resulting in an administrative violation or criminal charge, information contained in a report required to be filed under this section is confidential and not subject to release. (B) Before information contained in a report required to be filed under this section is disclosed or transmitted in a manner in which the information may become available to the public or a competitor of the reporting wholesaler, including in an administrative violation or criminal charge, the director shall provide sufficient advance notice to the reporting wholesaler to allow the reporting wholesaler to seek an order protecting any confidentially sensitive information. (2) (A) Information contained in a report required to be filed under this section may be transmitted or otherwise provided to: (i) The appropriate taxing authority in a state to which deliveries shown on the report were made; (ii) A requesting law enforcement agency; and (iii) The Attorney General. (B) The person or entity receiving information under subdivision (e)(2)(A) of this section shall agree to maintain the confidentiality of the information before the information may be transmitted to the person or entity. (C) Information provided to a taxing authority or law enforcement agency under subdivision (e)(2)(A) of this section shall remain confidential and not subject to release.

(1) (A) Except for information that has been submitted as evidence in a concluded investigation resulting in an administrative violation or criminal charge, information contained in a report required to be filed under this section is confidential and not subject to release. (B) Before information contained in a report required to be filed under this section is disclosed or transmitted in a manner in which the information may become available to the public or a competitor of the reporting wholesaler, including in an administrative violation or criminal charge, the director shall provide sufficient advance notice to the reporting wholesaler to allow the reporting wholesaler to seek an order protecting any confidentially sensitive information.

(A) Except for information that has been submitted as evidence in a concluded investigation resulting in an administrative violation or criminal charge, information contained in a report required to be filed under this section is confidential and not subject to release.

(B) Before information contained in a report required to be filed under this section is disclosed or transmitted in a manner in which the information may become available to the public or a competitor of the reporting wholesaler, including in an administrative violation or criminal charge, the director shall provide sufficient advance notice to the reporting wholesaler to allow the reporting wholesaler to seek an order protecting any confidentially sensitive information.

(2) (A) Information contained in a report required to be filed under this section may be transmitted or otherwise provided to: (i) The appropriate taxing authority in a state to which deliveries shown on the report were made; (ii) A requesting law enforcement agency; and (iii) The Attorney General. (B) The person or entity receiving information under subdivision (e)(2)(A) of this section shall agree to maintain the confidentiality of the information before the information may be transmitted to the person or entity. (C) Information provided to a taxing authority or law enforcement agency under subdivision (e)(2)(A) of this section shall remain confidential and not subject to release.

(A) Information contained in a report required to be filed under this section may be transmitted or otherwise provided to: (i) The appropriate taxing authority in a state to which deliveries shown on the report were made; (ii) A requesting law enforcement agency; and (iii) The Attorney General.

(i) The appropriate taxing authority in a state to which deliveries shown on the report were made;

(ii) A requesting law enforcement agency; and

(iii) The Attorney General.

(B) The person or entity receiving information under subdivision (e)(2)(A) of this section shall agree to maintain the confidentiality of the information before the information may be transmitted to the person or entity.

(C) Information provided to a taxing authority or law enforcement agency under subdivision (e)(2)(A) of this section shall remain confidential and not subject to release.

(f) The director may promulgate rules to implement this section.

(g) The report required to be filed under this section shall fulfill the reporting required to the state under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154.

(h) (1) The director shall provide the information reported under this section to the Attorney General. (2) The director's action under subdivision (h)(1) of this section satisfies the wholesaler's reporting obligations under § 26-57-1406 .

(1) The director shall provide the information reported under this section to the Attorney General.

(2) The director's action under subdivision (h)(1) of this section satisfies the wholesaler's reporting obligations under § 26-57-1406 .

Amended by Act 2019, No. 1071,§ 29, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 26, eff. 5/1/2015.

Added by Act 2013, No. 1272,§ 1, eff. 9/1/2013.
Ark. Code Ann. § 26-75-310 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-310
Abolishment of tax
Status: in_force

(a) (1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as the lease is effective or any of the bonds are outstanding. (2) The bonds shall not be deemed outstanding to the extent that there are sufficient tax collections set aside to pay the bonds when due. (b) The city may abolish all or that portion of the sales and use tax that is not pledged to lease rentals during which the lease is effective or to outstanding bonds: (1) By a roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or (2) After an election called by: (A) Action of the city's governing body; or (B) A petition of the qualified voters in the city. (c) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under subsection (b) of this section and the calling and holding of an election concerning the abolishment of the tax. (d) The governing body of the city may call for an election under subsection (b) of this section according to the procedures set forth in this subchapter for the calling of the initial election on the question. (e) (1) The ballot title for use in the election under subsection (b) of this section shall be substantially the same as indicated in § 26-75-308(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-308(b) . (2) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subsection. (f) The effective dates of any affirmative vote by the qualified voters to abolish the tax under subsection (b) of this section shall correspond to the dates indicated in § 26-75-309 for the initial effective date of the tax. (g) (1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (b) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax. (2) A copy of the ordinance shall be attached to the certificate. Amended by Act 2019, No. 910,§ 4441, eff. 7/1/2019. Acts 1975, No. 990, § 2; 1983, No. 722, § 2; A.S.A. 1947, § 19-4514; Acts 2005, No. 1270, § 2; 2009, No. 655, § 116.

(a) (1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as the lease is effective or any of the bonds are outstanding. (2) The bonds shall not be deemed outstanding to the extent that there are sufficient tax collections set aside to pay the bonds when due.

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

(2) The bonds shall not be deemed outstanding to the extent that there are sufficient tax collections set aside to pay the bonds when due.

(b) The city may abolish all or that portion of the sales and use tax that is not pledged to lease rentals during which the lease is effective or to outstanding bonds: (1) By a roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or (2) After an election called by: (A) Action of the city's governing body; or (B) A petition of the qualified voters in the city.

(1) By a roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or

(2) After an election called by: (A) Action of the city's governing body; or (B) A petition of the qualified voters in the city.

(A) Action of the city's governing body; or

(B) A petition of the qualified voters in the city.

(c) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under subsection (b) of this section and the calling and holding of an election concerning the abolishment of the tax.

(d) The governing body of the city may call for an election under subsection (b) of this section according to the procedures set forth in this subchapter for the calling of the initial election on the question.

(e) (1) The ballot title for use in the election under subsection (b) of this section shall be substantially the same as indicated in § 26-75-308(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-308(b) . (2) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subsection.

(1) The ballot title for use in the election under subsection (b) of this section shall be substantially the same as indicated in § 26-75-308(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-308(b) .

(2) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subsection.

(f) The effective dates of any affirmative vote by the qualified voters to abolish the tax under subsection (b) of this section shall correspond to the dates indicated in § 26-75-309 for the initial effective date of the tax.

(g) (1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (b) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax. (2) A copy of the ordinance shall be attached to the certificate.

(1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (b) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax.

(2) A copy of the ordinance shall be attached to the certificate.

Amended by Act 2019, No. 910,§ 4441, eff. 7/1/2019.

Acts 1975, No. 990, § 2; 1983, No. 722, § 2; A.S.A. 1947, § 19-4514; Acts 2005, No. 1270, § 2; 2009, No. 655, § 116.
Ark. Code Ann. § 26-57-1302 — AR Code / Title 26 / Chapter 57 / Subchapter 13 / Section 26-57-1302
Definitions
Status: in_force

(a) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol", "lights", "kings", and "100s", and includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes. (b) "Cigarette" has the same meaning as in § 26-57-260(4) . (c) "Director" means the Director of Arkansas Tobacco Control. (d) "Licensee" means any person or entity who has been granted and holds a permit or license under § 26-57-215 , including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit. (e) "Master Settlement Agreement" has the same meaning as in § 26-57-260(5) . (f) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer. (g) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement. (h) "Qualified escrow fund" has the same meaning as that term is defined in § 26-57-260(6) . (i) "Tobacco product manufacturer" has the same meaning as that term is defined in § 26-57-260(9) . (j) (1) "Units sold" means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during the year. (2) "Units sold" includes all nonparticipating manufacturer cigarettes that are required to be sold in a package bearing a stamp required under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (k) "Wholesaler" means: (1) Any person or entity who has been granted and holds a wholesale cigarette license or permit or a wholesale tobacco license or permit pursuant to § 26-57-215 ; and (2) Any person or entity who as a retailer purchases tobacco products directly from a manufacturer or an unlicensed wholesaler or distributor and is therefore liable for reporting and paying taxes under § 26-57-211(a)(1)(B) . (l) "Importer" means the same as defined in § 26-57-203 . (m) "Newly qualified nonparticipating manufacturer" means a nonparticipating manufacturer that has not previously been listed in the directory maintained by the Attorney General under § 26-57-1303 . Acts 2003, No. 1073, § 2; 2009, No. 785, § 31; 2011, No. 836, §§ 12, 13.

(a) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol", "lights", "kings", and "100s", and includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes.

(b) "Cigarette" has the same meaning as in § 26-57-260(4) .

(c) "Director" means the Director of Arkansas Tobacco Control.

(d) "Licensee" means any person or entity who has been granted and holds a permit or license under § 26-57-215 , including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit.

(e) "Master Settlement Agreement" has the same meaning as in § 26-57-260(5) .

(f) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.

(g) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement.

(h) "Qualified escrow fund" has the same meaning as that term is defined in § 26-57-260(6) .

(i) "Tobacco product manufacturer" has the same meaning as that term is defined in § 26-57-260(9) .

(j) (1) "Units sold" means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during the year. (2) "Units sold" includes all nonparticipating manufacturer cigarettes that are required to be sold in a package bearing a stamp required under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(1) "Units sold" means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during the year.

(2) "Units sold" includes all nonparticipating manufacturer cigarettes that are required to be sold in a package bearing a stamp required under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(k) "Wholesaler" means: (1) Any person or entity who has been granted and holds a wholesale cigarette license or permit or a wholesale tobacco license or permit pursuant to § 26-57-215 ; and (2) Any person or entity who as a retailer purchases tobacco products directly from a manufacturer or an unlicensed wholesaler or distributor and is therefore liable for reporting and paying taxes under § 26-57-211(a)(1)(B) .

(1) Any person or entity who has been granted and holds a wholesale cigarette license or permit or a wholesale tobacco license or permit pursuant to § 26-57-215 ; and

(2) Any person or entity who as a retailer purchases tobacco products directly from a manufacturer or an unlicensed wholesaler or distributor and is therefore liable for reporting and paying taxes under § 26-57-211(a)(1)(B) .

(l) "Importer" means the same as defined in § 26-57-203 .

(m) "Newly qualified nonparticipating manufacturer" means a nonparticipating manufacturer that has not previously been listed in the directory maintained by the Attorney General under § 26-57-1303 .

Acts 2003, No. 1073, § 2; 2009, No. 785, § 31; 2011, No. 836, §§ 12, 13.
Ark. Code Ann. § 26-82-117 — AR Code / Title 26 / Chapter 82 / Section 26-82-117
Capital improvement bonds
Status: in_force

(a) All or a specific portion of the local sales and use tax under this chapter may be pledged to bonds issued under §§ 14-164-301 - 14-164-340 . (b) If pledged under the Local Government Bond Act of 1985, § 14-164-301 et seq., §§ 14-164-337 and 14-164-339 apply to the disposition of the revenues from local sales and use tax so pledged. (c) The local sales and use tax may not be repealed, abolished, or reduced while any bonds secured by a pledge of the local sales and use tax are outstanding. Acts 2011, No. 828, § 1.

(a) All or a specific portion of the local sales and use tax under this chapter may be pledged to bonds issued under §§ 14-164-301 - 14-164-340 .

(b) If pledged under the Local Government Bond Act of 1985, § 14-164-301 et seq., §§ 14-164-337 and 14-164-339 apply to the disposition of the revenues from local sales and use tax so pledged.

(c) The local sales and use tax may not be repealed, abolished, or reduced while any bonds secured by a pledge of the local sales and use tax are outstanding.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-52-305 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-305
Financial institutions
Status: in_force

Sales of tangible personal property, specified digital products, a digital code, and services to financial institutions are subject to the Arkansas gross receipts tax levied in this chapter the same as such sales to other business corporations. Amended by Act 2017, No. 141,§ 18, eff. for tax years beginning on and after 1/1/2018. Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.

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

Amended by Act 2017, No. 141,§ 18, eff. for tax years beginning on and after 1/1/2018.

Acts 1973, No. 182, § 6; A.S.A. 1947, § 84-1937.
Ark. Code Ann. § 26-57-1306 — AR Code / Title 26 / Chapter 57 / Subchapter 13 / Section 26-57-1306
Penalties and other remedies
Status: in_force

(a) License Revocation and Civil Penalty. (1) In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a licensee or permitee has violated § 26-57-1303(c) or any rule adopted under this subchapter, the Director of Arkansas Tobacco Control may revoke or suspend the licensee's licenses or permits pursuant to law and the Arkansas Tobacco Control Board's rules governing the procedure for revocation or suspension of the licenses or permits. (2) Each tax stamp affixed to and each sale or offer to sell cigarettes in violation of § 26-57-1303(c) shall constitute a separate violation. (3) For each violation, the board may also impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000) upon a determination of a violation of § 26-57-1303(b) or of any rules adopted under this subchapter. (b) Contraband and Seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale in this state or imported for personal consumption in this state in violation of § 26-57-1303(c) shall be deemed contraband, and the cigarettes shall be subject to seizure and forfeiture as provided in § 5-64-505 , and all of the cigarettes seized and forfeited shall be destroyed and not resold. (c) Injunction. (1) The Attorney General may seek an injunction to restrain a threatened or actual violation of § 26-57-1303(c) , § 26-57-1305(a) , or § 26-57-1305(d) by a licensee and to compel the licensee to comply with those provisions. (2) In any action brought under this section, the state shall be entitled to recover the costs of investigation, costs of the action, and reasonable attorney's fees. (d) Unlawful Sale and Distribution. (1) It is unlawful for a person to sell or distribute cigarettes or to acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of § 26-57-1303(c) . (2) A violation of this subsection is a Class A misdemeanor. (e) Deceptive and Unconscionable Trade Practice. A violation of § 26-57-1303(c) is a deceptive or unconscionable trade practice under § 4-88-101 et seq. (f) (1) In addition to any other provision of law, the Attorney General may seek a civil penalty in an amount not to exceed five hundred dollars ($500) per day for: (A) The knowing failure of a wholesaler to accurately comply with § 26-57-1305(a) ; or (B) The failure of a wholesaler to timely comply with § 26-57-1305(a) . (2) A civil penalty collected under this section is general revenue of the state. Amended by Act 2021, No. 929,§ 7, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 3041, eff. 7/24/2019. Acts 2003, No. 1073, § 6; 2009, No. 785, § 33; 2011, No. 836, § 16.

(a) License Revocation and Civil Penalty. (1) In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a licensee or permitee has violated § 26-57-1303(c) or any rule adopted under this subchapter, the Director of Arkansas Tobacco Control may revoke or suspend the licensee's licenses or permits pursuant to law and the Arkansas Tobacco Control Board's rules governing the procedure for revocation or suspension of the licenses or permits. (2) Each tax stamp affixed to and each sale or offer to sell cigarettes in violation of § 26-57-1303(c) shall constitute a separate violation. (3) For each violation, the board may also impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000) upon a determination of a violation of § 26-57-1303(b) or of any rules adopted under this subchapter.

(1) In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a licensee or permitee has violated § 26-57-1303(c) or any rule adopted under this subchapter, the Director of Arkansas Tobacco Control may revoke or suspend the licensee's licenses or permits pursuant to law and the Arkansas Tobacco Control Board's rules governing the procedure for revocation or suspension of the licenses or permits.

(2) Each tax stamp affixed to and each sale or offer to sell cigarettes in violation of § 26-57-1303(c) shall constitute a separate violation.

(3) For each violation, the board may also impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000) upon a determination of a violation of § 26-57-1303(b) or of any rules adopted under this subchapter.

(b) Contraband and Seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale in this state or imported for personal consumption in this state in violation of § 26-57-1303(c) shall be deemed contraband, and the cigarettes shall be subject to seizure and forfeiture as provided in § 5-64-505 , and all of the cigarettes seized and forfeited shall be destroyed and not resold.

(c) Injunction. (1) The Attorney General may seek an injunction to restrain a threatened or actual violation of § 26-57-1303(c) , § 26-57-1305(a) , or § 26-57-1305(d) by a licensee and to compel the licensee to comply with those provisions. (2) In any action brought under this section, the state shall be entitled to recover the costs of investigation, costs of the action, and reasonable attorney's fees.

(1) The Attorney General may seek an injunction to restrain a threatened or actual violation of § 26-57-1303(c) , § 26-57-1305(a) , or § 26-57-1305(d) by a licensee and to compel the licensee to comply with those provisions.

(2) In any action brought under this section, the state shall be entitled to recover the costs of investigation, costs of the action, and reasonable attorney's fees.

(d) Unlawful Sale and Distribution. (1) It is unlawful for a person to sell or distribute cigarettes or to acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of § 26-57-1303(c) . (2) A violation of this subsection is a Class A misdemeanor.

(1) It is unlawful for a person to sell or distribute cigarettes or to acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of § 26-57-1303(c) .

(2) A violation of this subsection is a Class A misdemeanor.

(e) Deceptive and Unconscionable Trade Practice. A violation of § 26-57-1303(c) is a deceptive or unconscionable trade practice under § 4-88-101 et seq.

(f) (1) In addition to any other provision of law, the Attorney General may seek a civil penalty in an amount not to exceed five hundred dollars ($500) per day for: (A) The knowing failure of a wholesaler to accurately comply with § 26-57-1305(a) ; or (B) The failure of a wholesaler to timely comply with § 26-57-1305(a) . (2) A civil penalty collected under this section is general revenue of the state.

(1) In addition to any other provision of law, the Attorney General may seek a civil penalty in an amount not to exceed five hundred dollars ($500) per day for: (A) The knowing failure of a wholesaler to accurately comply with § 26-57-1305(a) ; or (B) The failure of a wholesaler to timely comply with § 26-57-1305(a) .

(A) The knowing failure of a wholesaler to accurately comply with § 26-57-1305(a) ; or

(B) The failure of a wholesaler to timely comply with § 26-57-1305(a) .

(2) A civil penalty collected under this section is general revenue of the state.

Amended by Act 2021, No. 929,§ 7, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 3041, eff. 7/24/2019.

Acts 2003, No. 1073, § 6; 2009, No. 785, § 33; 2011, No. 836, § 16.
Ark. Code Ann. § 26-27-310 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-310
Working groups
Status: in_force

County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations and recommendations to be presented to and passed by the entire county equalization board sitting en banc. For this purpose, each group may select a group chair who shall be vested with all the powers and duties pertaining to the work of his or her particular group as is vested in the chair of the county equalization board. Acts 1929, No. 172, § 26; Pope's Dig., § 13644; Acts 1959, No. 246, § 1; A.S.A. 1947, § 84-706.

County equalization boards consisting of nine (9) members may organize into working groups of three (3) members each for the purpose of making investigations and recommendations to be presented to and passed by the entire county equalization board sitting en banc. For this purpose, each group may select a group chair who shall be vested with all the powers and duties pertaining to the work of his or her particular group as is vested in the chair of the county equalization board.

Acts 1929, No. 172, § 26; Pope's Dig., § 13644; Acts 1959, No. 246, § 1; A.S.A. 1947, § 84-706.
Ark. Code Ann. § 26-28-202 — AR Code / Title 26 / Chapter 28 / Subchapter 2 / Section 26-28-202
Prerequisites
Status: in_force

The "unit tax ledger system" shall be a system of tax accounting that covers the following prerequisites: (1) A ledger account for each unit of real property in the county reflecting a complete tax record for a ten-year period, beginning with the year the system is installed; (2) The ledger accounts shall be housed in a steel locker that shall be closed and securely locked at the end of each day's business; (3) The ledger account shall have sufficient space to enable the name of the record owner at the time of the installation of the system to be shown, and ten (10) lines for the names of subsequent owners, a correct legal description of the unit of property assessed, the year for which the tax is charged, the assessed valuation for state and county purposes, the tax charged and the total thereof, the assessed benefits against the property in special improvement districts, a symbol referring to designated special improvement districts in which the property is located, the date of payment of all taxes, the number of the receipt to be issued, and a two-year delinquent tax record; (4) The system shall also provide an index which will enable a machine operator, the county collector, county clerk, or county assessor, or any other individual to instantly refer to any unit of property by legal description or by the name of the record owner; (5) The tax statement, installment receipt, total receipts, office copy of tax receipts, posting of tax ledgers, including the valuation and the tax charged, and the proof of work shall all be done by an accounting machine at one (1) time which shall enable the operator to mail a complete tax statement to the taxpayer and file a duplicate copy alphabetically in a steel locker for safekeeping; (6) Collection statements shall be posted from office copies compiled from the unit tax ledger accounts; and (7) Upon installation of such a system, a predetermined total of all valuation of the property in the county as assessed by the county assessor for taxation and exemption shall be ascertained and constantly maintained through control accounts for each fund, and the purpose for which each tax has been levied, shall be charged. Acts 1945, No. 207, § 2; A.S.A. 1947, § 84-815.

The "unit tax ledger system" shall be a system of tax accounting that covers the following prerequisites:

(1) A ledger account for each unit of real property in the county reflecting a complete tax record for a ten-year period, beginning with the year the system is installed;

(2) The ledger accounts shall be housed in a steel locker that shall be closed and securely locked at the end of each day's business;

(3) The ledger account shall have sufficient space to enable the name of the record owner at the time of the installation of the system to be shown, and ten (10) lines for the names of subsequent owners, a correct legal description of the unit of property assessed, the year for which the tax is charged, the assessed valuation for state and county purposes, the tax charged and the total thereof, the assessed benefits against the property in special improvement districts, a symbol referring to designated special improvement districts in which the property is located, the date of payment of all taxes, the number of the receipt to be issued, and a two-year delinquent tax record;

(4) The system shall also provide an index which will enable a machine operator, the county collector, county clerk, or county assessor, or any other individual to instantly refer to any unit of property by legal description or by the name of the record owner;

(5) The tax statement, installment receipt, total receipts, office copy of tax receipts, posting of tax ledgers, including the valuation and the tax charged, and the proof of work shall all be done by an accounting machine at one (1) time which shall enable the operator to mail a complete tax statement to the taxpayer and file a duplicate copy alphabetically in a steel locker for safekeeping;

(6) Collection statements shall be posted from office copies compiled from the unit tax ledger accounts; and

(7) Upon installation of such a system, a predetermined total of all valuation of the property in the county as assessed by the county assessor for taxation and exemption shall be ascertained and constantly maintained through control accounts for each fund, and the purpose for which each tax has been levied, shall be charged.

Acts 1945, No. 207, § 2; A.S.A. 1947, § 84-815.
Ark. Code Ann. § 26-57-235 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-235
Cigarette stamps generally
Status: in_force

(a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state. (b) The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter. (c) (1) The secretary shall prepare and maintain an adequate supply of cigarette stamps. (2) The secretary shall require a printer's certificate with each set of stamps delivered. (3) The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration. (4) (A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp. (B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public. (d) (1) Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes. (2) The purchase or sale of individual cigarettes is prohibited. Amended by Act 2019, No. 910,§ 4130, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4129, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4128, eff. 7/1/2019. Acts 1977, No. 546, § 12; A.S.A. 1947, § 84-4512; Acts 1989, No. 699, § 1; 1997, No. 1337, § 19; 2001, No. 1545, § 3; 2011, No. 836, § 5.

(a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state.

(b) The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter.

(c) (1) The secretary shall prepare and maintain an adequate supply of cigarette stamps. (2) The secretary shall require a printer's certificate with each set of stamps delivered. (3) The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration. (4) (A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp. (B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.

(1) The secretary shall prepare and maintain an adequate supply of cigarette stamps.

(2) The secretary shall require a printer's certificate with each set of stamps delivered.

(3) The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration.

(4) (A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp. (B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.

(A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.

(B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.

(d) (1) Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes. (2) The purchase or sale of individual cigarettes is prohibited.

(1) Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes.

(2) The purchase or sale of individual cigarettes is prohibited.

Amended by Act 2019, No. 910,§ 4130, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4129, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4128, eff. 7/1/2019.

Acts 1977, No. 546, § 12; A.S.A. 1947, § 84-4512; Acts 1989, No. 699, § 1; 1997, No. 1337, § 19; 2001, No. 1545, § 3; 2011, No. 836, § 5.
Ark. Code Ann. § 26-52-502 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-502
Tax return on basis of cash actually received
Status: in_force

(a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received. (b) The application shall be granted by the secretary under such rules as the secretary may prescribe. (c) Any person making the application shall be taxable on all moneys collected during the taxable period. Amended by Act 2019, No. 315,§ 2995, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3865, eff. 7/1/2019. Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.

(a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received.

(b) The application shall be granted by the secretary under such rules as the secretary may prescribe.

(c) Any person making the application shall be taxable on all moneys collected during the taxable period.

Amended by Act 2019, No. 315,§ 2995, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3865, eff. 7/1/2019.

Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.
Ark. Code Ann. § 26-26-201 — AR Code / Title 26 / Chapter 26 / Subchapter 2 / Section 26-26-201
Delinquent assessments
Status: in_force

(a) (1) (A) There shall be a penalty of ten percent (10%) of all taxes due on all persons and property delinquent in assessment. (B) Where the penalty of ten percent (10%) of the amount of all taxes due shall amount to less than one dollar ($1.00), the penalty shall be arbitrarily fixed at one dollar ($1.00). (2) (A) All persons and property not listed for assessment with the county assessor on or before May 31 of the year in which the assessment is required, as provided by this chapter, shall be deemed to be delinquent in assessment, and the county assessor shall so designate it on his or her records that the county clerk may know each item of property and all persons so delinquent. (B) It shall be the duty of the county officer designated by the county quorum court under § 26-28-102 to affix and extend the penalty provided in this section against each item of property and all persons delinquent in assessment. (3) The penalty shall be collected by the county collector and shall be paid into the county general fund. (b) Between January 1 and June 5 of each year, each county assessor shall file with the Treasurer of State a sworn statement that he or she will comply with subsection (a) of this section. If a county assessor fails to file the statement by June 5, then the Treasurer of State shall withhold county turnback to that county until the statement is received by the Treasurer of State. (c) If the neglect is willful, the delinquent shall be deemed guilty of a misdemeanor and shall be fined in any sum not more than one thousand dollars ($1,000). (d) (1) In addition to the penalties for not assessing, delinquent persons shall be required to pay an additional fifty cents (50¢) for each list, which shall be utilized by the county assessor to help pay for the expense of assessing property, subject to appropriation by the quorum court. (2) This additional sum shall be collected by the county collector in the usual manner and paid into the assessor's late assessment fee fund established on the books of the county treasurer. (3) Moneys in the assessor's late assessment fee fund shall be allowed to accumulate and the fees collected shall not be used in the final tax settlement proration for the costs of operating the assessor's office. Amended by Act 2017, No. 161,§ 1, eff. 8/1/2017. Acts 1919, No. 147, § 7; C. & M. Dig., § 9898; Acts 1929, No. 111, §§ 11, 12; 1929, No. 172, § 11; Pope's Dig., §§ 13635, 13636, 13661; A.S.A. 1947, §§ 84-438 -- 84-440; Acts 1987, No. 153, § 1; 1991, No. 860, § 1; 2011, No. 617, § 1.

(a) (1) (A) There shall be a penalty of ten percent (10%) of all taxes due on all persons and property delinquent in assessment. (B) Where the penalty of ten percent (10%) of the amount of all taxes due shall amount to less than one dollar ($1.00), the penalty shall be arbitrarily fixed at one dollar ($1.00). (2) (A) All persons and property not listed for assessment with the county assessor on or before May 31 of the year in which the assessment is required, as provided by this chapter, shall be deemed to be delinquent in assessment, and the county assessor shall so designate it on his or her records that the county clerk may know each item of property and all persons so delinquent. (B) It shall be the duty of the county officer designated by the county quorum court under § 26-28-102 to affix and extend the penalty provided in this section against each item of property and all persons delinquent in assessment. (3) The penalty shall be collected by the county collector and shall be paid into the county general fund.

(1) (A) There shall be a penalty of ten percent (10%) of all taxes due on all persons and property delinquent in assessment. (B) Where the penalty of ten percent (10%) of the amount of all taxes due shall amount to less than one dollar ($1.00), the penalty shall be arbitrarily fixed at one dollar ($1.00).

(A) There shall be a penalty of ten percent (10%) of all taxes due on all persons and property delinquent in assessment.

(B) Where the penalty of ten percent (10%) of the amount of all taxes due shall amount to less than one dollar ($1.00), the penalty shall be arbitrarily fixed at one dollar ($1.00).

(2) (A) All persons and property not listed for assessment with the county assessor on or before May 31 of the year in which the assessment is required, as provided by this chapter, shall be deemed to be delinquent in assessment, and the county assessor shall so designate it on his or her records that the county clerk may know each item of property and all persons so delinquent. (B) It shall be the duty of the county officer designated by the county quorum court under § 26-28-102 to affix and extend the penalty provided in this section against each item of property and all persons delinquent in assessment.

(A) All persons and property not listed for assessment with the county assessor on or before May 31 of the year in which the assessment is required, as provided by this chapter, shall be deemed to be delinquent in assessment, and the county assessor shall so designate it on his or her records that the county clerk may know each item of property and all persons so delinquent.

(B) It shall be the duty of the county officer designated by the county quorum court under § 26-28-102 to affix and extend the penalty provided in this section against each item of property and all persons delinquent in assessment.

(3) The penalty shall be collected by the county collector and shall be paid into the county general fund.

(b) Between January 1 and June 5 of each year, each county assessor shall file with the Treasurer of State a sworn statement that he or she will comply with subsection (a) of this section. If a county assessor fails to file the statement by June 5, then the Treasurer of State shall withhold county turnback to that county until the statement is received by the Treasurer of State.

(c) If the neglect is willful, the delinquent shall be deemed guilty of a misdemeanor and shall be fined in any sum not more than one thousand dollars ($1,000).

(d) (1) In addition to the penalties for not assessing, delinquent persons shall be required to pay an additional fifty cents (50¢) for each list, which shall be utilized by the county assessor to help pay for the expense of assessing property, subject to appropriation by the quorum court. (2) This additional sum shall be collected by the county collector in the usual manner and paid into the assessor's late assessment fee fund established on the books of the county treasurer. (3) Moneys in the assessor's late assessment fee fund shall be allowed to accumulate and the fees collected shall not be used in the final tax settlement proration for the costs of operating the assessor's office.

(1) In addition to the penalties for not assessing, delinquent persons shall be required to pay an additional fifty cents (50¢) for each list, which shall be utilized by the county assessor to help pay for the expense of assessing property, subject to appropriation by the quorum court.

(2) This additional sum shall be collected by the county collector in the usual manner and paid into the assessor's late assessment fee fund established on the books of the county treasurer.

(3) Moneys in the assessor's late assessment fee fund shall be allowed to accumulate and the fees collected shall not be used in the final tax settlement proration for the costs of operating the assessor's office.

Amended by Act 2017, No. 161,§ 1, eff. 8/1/2017.

Acts 1919, No. 147, § 7; C. & M. Dig., § 9898; Acts 1929, No. 111, §§ 11, 12; 1929, No. 172, § 11; Pope's Dig., §§ 13635, 13636, 13661; A.S.A. 1947, §§ 84-438 -- 84-440; Acts 1987, No. 153, § 1; 1991, No. 860, § 1; 2011, No. 617, § 1.
Ark. Code Ann. § 26-51-2003 — AR Code / Title 26 / Chapter 51 / Subchapter 20 / Section 26-51-2003
Certain other benefits precluded
Status: in_force

(a) A recipient of benefits under this subchapter is precluded from receiving benefits under the Arkansas Enterprise Zone Act of 1993, § 15-4-1701 et seq., for the same project. (b) A recipient of benefits under this subchapter is precluded from receiving benefits under the Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed], for the same project. Acts 2001, No. 1661, § 3.

(a) A recipient of benefits under this subchapter is precluded from receiving benefits under the Arkansas Enterprise Zone Act of 1993, § 15-4-1701 et seq., for the same project.

(b) A recipient of benefits under this subchapter is precluded from receiving benefits under the Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed], for the same project.

Acts 2001, No. 1661, § 3.
Ark. Code Ann. § 26-55-804 — AR Code / Title 26 / Chapter 55 / Subchapter 8 / Section 26-55-804
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4005, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4004, eff. 7/1/2019. Acts 1965, No. 573, § 1; A.S.A. 1947, § 75-1172; Acts 2009, No. 655, § 60.

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4005, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4004, eff. 7/1/2019.

Acts 1965, No. 573, § 1; A.S.A. 1947, § 75-1172; Acts 2009, No. 655, § 60.
Ark. Code Ann. § 26-55-235 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-235
Reports from carriers transporting motor fuel
Status: in_force

(a) Every railroad company, and every street, suburban, or interurban railroad company, every pipeline company, every water transportation company, and every common carrier transporting motor fuel, kerosene, or other hydrocarbon products, either in interstate or in intrastate commerce, to points within Arkansas, and every person transporting motor fuel or kerosene by whatever manner to a point within the state from any point outside of the state shall report under oath to the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, all deliveries of motor fuel, kerosene, or other hydrocarbon products, so made to points within Arkansas. (b) The reports shall cover monthly periods and shall be submitted within twenty-five (25) days after the close of the month covered by the report and shall show: (1) The name and address of the person to whom the deliveries of motor fuel have in fact been made; (2) The name and address of the originally named consignee if motor fuel has been delivered to any other than the originally named consignee; (3) The point of origin, the point of delivery, the date of delivery, and the number and initials of each tank car and the number of gallons contained therein if shipped by rail; (4) The name of the boat, barge, or vessel and the number of gallons contained therein if shipped by water; (5) The license number of each tank truck, the number of gallons contained therein, and the bill of lading number, if transported by motor truck; (6) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of motor fuel delivered, if shipped by pipeline company; and (7) The manner and quantities, if delivered by other means, in which the delivery is made. (c) The reports shall also show such additional information relative to shipments of motor fuel as the secretary may require. Amended by Act 2019, No. 910,§ 3966, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3965, eff. 7/1/2019. Acts 1941, No. 383, § 15; A.S.A. 1947, § 75-1117; Acts 1993, No. 1029, § 3.

(a) Every railroad company, and every street, suburban, or interurban railroad company, every pipeline company, every water transportation company, and every common carrier transporting motor fuel, kerosene, or other hydrocarbon products, either in interstate or in intrastate commerce, to points within Arkansas, and every person transporting motor fuel or kerosene by whatever manner to a point within the state from any point outside of the state shall report under oath to the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, all deliveries of motor fuel, kerosene, or other hydrocarbon products, so made to points within Arkansas.

(b) The reports shall cover monthly periods and shall be submitted within twenty-five (25) days after the close of the month covered by the report and shall show: (1) The name and address of the person to whom the deliveries of motor fuel have in fact been made; (2) The name and address of the originally named consignee if motor fuel has been delivered to any other than the originally named consignee; (3) The point of origin, the point of delivery, the date of delivery, and the number and initials of each tank car and the number of gallons contained therein if shipped by rail; (4) The name of the boat, barge, or vessel and the number of gallons contained therein if shipped by water; (5) The license number of each tank truck, the number of gallons contained therein, and the bill of lading number, if transported by motor truck; (6) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of motor fuel delivered, if shipped by pipeline company; and (7) The manner and quantities, if delivered by other means, in which the delivery is made.

(1) The name and address of the person to whom the deliveries of motor fuel have in fact been made;

(2) The name and address of the originally named consignee if motor fuel has been delivered to any other than the originally named consignee;

(3) The point of origin, the point of delivery, the date of delivery, and the number and initials of each tank car and the number of gallons contained therein if shipped by rail;

(4) The name of the boat, barge, or vessel and the number of gallons contained therein if shipped by water;

(5) The license number of each tank truck, the number of gallons contained therein, and the bill of lading number, if transported by motor truck;

(6) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of motor fuel delivered, if shipped by pipeline company; and

(7) The manner and quantities, if delivered by other means, in which the delivery is made.

(c) The reports shall also show such additional information relative to shipments of motor fuel as the secretary may require.

Amended by Act 2019, No. 910,§ 3966, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3965, eff. 7/1/2019.

Acts 1941, No. 383, § 15; A.S.A. 1947, § 75-1117; Acts 1993, No. 1029, § 3.
Ark. Code Ann. § 26-75-212 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-212
Collection of tax
Status: in_force

(a) (1) (A) In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the retailer until paid; and (iii) Be recoverable at law in the same manner as the purchase price. (B) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (C) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas as authorized in § 26-52-503 . (2) (A) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2 of 1¢) shall not be collected. (B) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2 of 1¢) or more shall be collected as a whole one cent (1¢) of tax. (3) In the event that the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the local sales tax shall be the sum of the two (2) rates. (b) The tax levied in this subchapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the manner prescribed in § 26-52-510 . (c) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report. (2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (4) This subsection only applies to a tax collected by the secretary. Amended by Act 2019, No. 910,§ 4424, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4423, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 802, § 3; A.S.A. 1947, § 19-4524; Acts 1997, No. 1176, § 10; 2003, No. 747, § 5; 2003, No. 1273, § 56.

(a) (1) (A) In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the retailer until paid; and (iii) Be recoverable at law in the same manner as the purchase price. (B) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (C) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas as authorized in § 26-52-503 . (2) (A) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2 of 1¢) shall not be collected. (B) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2 of 1¢) or more shall be collected as a whole one cent (1¢) of tax. (3) In the event that the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the local sales tax shall be the sum of the two (2) rates.

(1) (A) In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the retailer until paid; and (iii) Be recoverable at law in the same manner as the purchase price. (B) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (C) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas as authorized in § 26-52-503 .

(A) In each city where a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the retailer until paid; and (iii) Be recoverable at law in the same manner as the purchase price.

(i) Constitute a part of the price;

(ii) Be a debt of the purchaser to the retailer until paid; and

(iii) Be recoverable at law in the same manner as the purchase price.

(B) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price.

(C) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas as authorized in § 26-52-503 .

(2) (A) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2 of 1¢) shall not be collected. (B) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2 of 1¢) or more shall be collected as a whole one cent (1¢) of tax.

(A) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2 of 1¢) shall not be collected.

(B) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2 of 1¢) or more shall be collected as a whole one cent (1¢) of tax.

(3) In the event that the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the local sales tax shall be the sum of the two (2) rates.

(b) The tax levied in this subchapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser in the manner prescribed in § 26-52-510 .

(c) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report. (2) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (4) This subsection only applies to a tax collected by the secretary.

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

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

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

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

Amended by Act 2019, No. 910,§ 4424, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4423, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 802, § 3; A.S.A. 1947, § 19-4524; Acts 1997, No. 1176, § 10; 2003, No. 747, § 5; 2003, No. 1273, § 56.
Ark. Code Ann. § 26-81-106 — AR Code / Title 26 / Chapter 81 / Section 26-81-106
Election results - Challenge - Effective date
Status: in_force

(a) (1) Upon certification of the election results, the county judge shall issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county. (2) The county judge shall notify the Secretary of the Department of Finance and Administration of the results after publication of the proclamation has occured and ninety (90) days before the effective date of the tax. (3) (A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day challenge period and after a minimum of sixty (60) days' notice by the secretary to sellers, a one-percent tax on the gross receipts from the sale at retail within the county on all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and an excise tax on the storage, use, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state for storage, use, or other consumption in the county, at a rate of one percent (1%) of the sale price of the property or services or, in the case of leases or rentals, of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (B) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) (1) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county within thirty (30) days after the date of publication of the proclamation. (2) (A) In the event of an election challenge, the tax shall be collected as prescribed in subdivision (a)(2) of this section unless enjoined by court order. (B) A hearing involving such litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time. Amended by Act 2019, No. 910,§ 4462, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4461, eff. 7/1/2019. Acts 1991, No. 738, § 6; 1993, No. 266, § 7; 2003, No. 1273, § 72.

(a) (1) Upon certification of the election results, the county judge shall issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county. (2) The county judge shall notify the Secretary of the Department of Finance and Administration of the results after publication of the proclamation has occured and ninety (90) days before the effective date of the tax. (3) (A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day challenge period and after a minimum of sixty (60) days' notice by the secretary to sellers, a one-percent tax on the gross receipts from the sale at retail within the county on all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and an excise tax on the storage, use, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state for storage, use, or other consumption in the county, at a rate of one percent (1%) of the sale price of the property or services or, in the case of leases or rentals, of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (B) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(1) Upon certification of the election results, the county judge shall issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county.

(2) The county judge shall notify the Secretary of the Department of Finance and Administration of the results after publication of the proclamation has occured and ninety (90) days before the effective date of the tax.

(3) (A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day challenge period and after a minimum of sixty (60) days' notice by the secretary to sellers, a one-percent tax on the gross receipts from the sale at retail within the county on all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and an excise tax on the storage, use, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state for storage, use, or other consumption in the county, at a rate of one percent (1%) of the sale price of the property or services or, in the case of leases or rentals, of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (B) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day challenge period and after a minimum of sixty (60) days' notice by the secretary to sellers, a one-percent tax on the gross receipts from the sale at retail within the county on all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and an excise tax on the storage, use, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state for storage, use, or other consumption in the county, at a rate of one percent (1%) of the sale price of the property or services or, in the case of leases or rentals, of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.

(B) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) (1) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county within thirty (30) days after the date of publication of the proclamation. (2) (A) In the event of an election challenge, the tax shall be collected as prescribed in subdivision (a)(2) of this section unless enjoined by court order. (B) A hearing involving such litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time.

(1) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county within thirty (30) days after the date of publication of the proclamation.

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

(A) In the event of an election challenge, the tax shall be collected as prescribed in subdivision (a)(2) of this section unless enjoined by court order.

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

Amended by Act 2019, No. 910,§ 4462, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4461, eff. 7/1/2019.

Acts 1991, No. 738, § 6; 1993, No. 266, § 7; 2003, No. 1273, § 72.
Ark. Code Ann. § 26-26-913 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-913
Special list of omitted property
Status: in_force

Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be his or her duty, immediately upon making that discovery, to make a special list or assessment thereof and file it with the county clerk, who shall place it upon the tax books and extend the taxes and penalty thereon for the year. The county collector shall proceed to collect these taxes and penalty as is required by law. Acts 1929, No. 172, § 15; Pope's Dig., § 13666; Acts 1977, No. 202, § 1; A.S.A. 1947, § 84-444.

Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be his or her duty, immediately upon making that discovery, to make a special list or assessment thereof and file it with the county clerk, who shall place it upon the tax books and extend the taxes and penalty thereon for the year. The county collector shall proceed to collect these taxes and penalty as is required by law.

Acts 1929, No. 172, § 15; Pope's Dig., § 13666; Acts 1977, No. 202, § 1; A.S.A. 1947, § 84-444.
Ark. Code Ann. § 26-75-408 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-408
Use of funds
Status: in_force

(a) All revenues received by a city or town from taxes levied pursuant to the authority granted in this subchapter shall be deposited into the city or town treasury and credited to a special account and shall be used for the acquisition, construction, or improvement of parks and recreational facilities within the municipality as prescribed in the levying ordinance. (b) Any balance remaining in the special account described in subsection (a) of this section after the projects prescribed in the levying ordinance have been completed and paid for shall be used for maintenance and upkeep of municipal parks and recreational facilities. Acts 1985, No. 488, § 8; A.S.A. 1947, § 19-3654; Acts 2009, No. 655, § 118.

(a) All revenues received by a city or town from taxes levied pursuant to the authority granted in this subchapter shall be deposited into the city or town treasury and credited to a special account and shall be used for the acquisition, construction, or improvement of parks and recreational facilities within the municipality as prescribed in the levying ordinance.

(b) Any balance remaining in the special account described in subsection (a) of this section after the projects prescribed in the levying ordinance have been completed and paid for shall be used for maintenance and upkeep of municipal parks and recreational facilities.

Acts 1985, No. 488, § 8; A.S.A. 1947, § 19-3654; Acts 2009, No. 655, § 118.
Ark. Code Ann. § 26-51-2303 — AR Code / Title 26 / Chapter 51 / Subchapter 23 / Section 26-51-2303
Administration
Status: in_force

(a) This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she deems necessary to administer this subchapter. Amended by Act 2019, No. 315,§ 2985, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3798, eff. 7/1/2019. Acts 2010, No. 265, § 37; 2010, No. 294, § 37.

(a) This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b) The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she deems necessary to administer this subchapter.

Amended by Act 2019, No. 315,§ 2985, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3798, eff. 7/1/2019.

Acts 2010, No. 265, § 37; 2010, No. 294, § 37.
Ark. Code Ann. § 26-75-503 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-503
Election requirements
Status: in_force

(a) An ordinance of a city of the first class or city of the second class as provided in § 26-75-502 shall not become operative until approved in an election in the city levying such a tax. (b) An election shall be held in the levying city on the question of whether the ordinance shall become effective on the next special election date under § 7-11-205 and shall be conducted in the manner prescribed by law for holding state, county, or municipal elections, so far as the manner may be applicable. (c) A majority vote of those voting in the election shall determine whether the ordinance shall be operative. (d) (1) If the majority vote "FOR" the ordinance, it shall be deemed to be operative on the date that the governing body of the city makes its official canvass of the election returns. (2) However, no such tax shall be collected under any such ordinance until the first day of a calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers. (3) For a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the tax shall be collected on the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (e) Prior to the election the ordinance shall be published one (1) time a week for at least three (3) weeks in at least one (1) newspaper published in the city in which the election is to be held. (f) If a city shall hold an election as provided in this section and if the ordinance shall be rejected, no other election on the ordinance shall be held by the city for a period of one (1) year from the date of holding the prior election. Amended by Act 2021, No. 610,§ 38, eff. 1/1/2022. Amended by Act 2019, No. 910,§ 4457, eff. 7/1/2019. Acts 1968 (1st Ex Sess.) No. 4, § 2; A.S.A. 1947, § 19-4509; Acts 2003, No. 1273, § 70.

(a) An ordinance of a city of the first class or city of the second class as provided in § 26-75-502 shall not become operative until approved in an election in the city levying such a tax.

(b) An election shall be held in the levying city on the question of whether the ordinance shall become effective on the next special election date under § 7-11-205 and shall be conducted in the manner prescribed by law for holding state, county, or municipal elections, so far as the manner may be applicable.

(c) A majority vote of those voting in the election shall determine whether the ordinance shall be operative.

(d) (1) If the majority vote "FOR" the ordinance, it shall be deemed to be operative on the date that the governing body of the city makes its official canvass of the election returns. (2) However, no such tax shall be collected under any such ordinance until the first day of a calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers. (3) For a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the tax shall be collected on the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers.

(1) If the majority vote "FOR" the ordinance, it shall be deemed to be operative on the date that the governing body of the city makes its official canvass of the election returns.

(2) However, no such tax shall be collected under any such ordinance until the first day of a calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers.

(3) For a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the tax shall be collected on the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers.

(e) Prior to the election the ordinance shall be published one (1) time a week for at least three (3) weeks in at least one (1) newspaper published in the city in which the election is to be held.

(f) If a city shall hold an election as provided in this section and if the ordinance shall be rejected, no other election on the ordinance shall be held by the city for a period of one (1) year from the date of holding the prior election.

Amended by Act 2021, No. 610,§ 38, eff. 1/1/2022.

Amended by Act 2019, No. 910,§ 4457, eff. 7/1/2019.

Acts 1968 (1st Ex Sess.) No. 4, § 2; A.S.A. 1947, § 19-4509; Acts 2003, No. 1273, § 70.
Ark. Code Ann. § 26-55-912 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-912
Display of marks indicating proper gauging - Exemption from subchapter
Status: in_force

(a) Any vehicles, tanks, and equipment which display symbols or identification marks indicating that the equipment has been properly gauged under the laws of another state will be exempt from the requirements of this subchapter to the same extent that vehicles of this state are exempt in the state which gauged the vehicles, tanks, and equipment in the first instance. (b) However, this section shall not be applicable if the Director of the State Plant Board has evidence or reason to believe that a change in the capacity of the tank or tank truck has occurred since the date it was last gauged. Acts 1955, No. 50, § 11; A.S.A. 1947, § 75-1169.

(a) Any vehicles, tanks, and equipment which display symbols or identification marks indicating that the equipment has been properly gauged under the laws of another state will be exempt from the requirements of this subchapter to the same extent that vehicles of this state are exempt in the state which gauged the vehicles, tanks, and equipment in the first instance.

(b) However, this section shall not be applicable if the Director of the State Plant Board has evidence or reason to believe that a change in the capacity of the tank or tank truck has occurred since the date it was last gauged.

Acts 1955, No. 50, § 11; A.S.A. 1947, § 75-1169.
Ark. Code Ann. § 26-57-221 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-221
Permits - Not transferable
Status: in_force

(a) A permit is not: (1) Transferable to a subsequent owner or operator; or (2) Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control. (b) A person purchasing an existing permitted retail location may operate under the selling owner's permit for no more than thirty (30) days from the date of the sale. Amended by Act 2021, No. 386,§ 4, eff. 7/28/2021. Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019. Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013. Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 14; 2009, No. 785, § 14.

(a) A permit is not: (1) Transferable to a subsequent owner or operator; or (2) Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control.

(1) Transferable to a subsequent owner or operator; or

(2) Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control.

(b) A person purchasing an existing permitted retail location may operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.

Amended by Act 2021, No. 386,§ 4, eff. 7/28/2021.

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

Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013.

Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 14; 2009, No. 785, § 14.
Ark. Code Ann. § 26-57-904 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-904
Tax rate
Status: in_force

(a) There is hereby levied and there shall be collected a tax upon every distributor, manufacturer, or wholesale dealer, to be calculated as follows: (1) One dollar and twenty-six cents ($1.26) per gallon for each gallon of soft drink syrup or simple syrup sold or offered for sale in the State of Arkansas; (2) Twenty and six-tenths cents (20.6¢) per gallon for each gallon of bottled soft drinks sold or offered for sale in the State of Arkansas; and (3) (A) When a package or container of powder or other base product, other than a syrup or simple syrup, is sold or offered for sale in Arkansas, and the powder is for the purpose of producing a liquid soft drink, then the tax on the sale of each package or container shall be equal to twenty and six-tenths cents (20.6¢) for each gallon of soft drink which may be produced from each package or container by following the manufacturer's directions. (B) This tax applies when the sale of the powder or other base is sold to a retailer for sale to the ultimate consumer after the liquid soft drink is produced by the retailer. (b) (1) Any retailer or retail dealer who purchases bottled soft drinks, soft drink syrup, simple syrup, powder, or base product from an unlicensed distributor, manufacturer, or wholesale dealer shall be liable for the tax levied in subsection (a) of this section on those purchases. (2) A retailer shall not be subject to this tax if the retailer purchases syrups, simple syrups, powders or base products, or soft drinks from a supplier licensed under § 26-57-909 . Amended by Act 2017, No. 141,§ 61, eff. for tax years beginning on and after 1/1/2018. Acts 1992 (2nd Ex. Sess.), No. 7, §§ 4, 5; 2009, No. 655, § 94.

(a) There is hereby levied and there shall be collected a tax upon every distributor, manufacturer, or wholesale dealer, to be calculated as follows: (1) One dollar and twenty-six cents ($1.26) per gallon for each gallon of soft drink syrup or simple syrup sold or offered for sale in the State of Arkansas; (2) Twenty and six-tenths cents (20.6¢) per gallon for each gallon of bottled soft drinks sold or offered for sale in the State of Arkansas; and (3) (A) When a package or container of powder or other base product, other than a syrup or simple syrup, is sold or offered for sale in Arkansas, and the powder is for the purpose of producing a liquid soft drink, then the tax on the sale of each package or container shall be equal to twenty and six-tenths cents (20.6¢) for each gallon of soft drink which may be produced from each package or container by following the manufacturer's directions. (B) This tax applies when the sale of the powder or other base is sold to a retailer for sale to the ultimate consumer after the liquid soft drink is produced by the retailer.

(1) One dollar and twenty-six cents ($1.26) per gallon for each gallon of soft drink syrup or simple syrup sold or offered for sale in the State of Arkansas;

(2) Twenty and six-tenths cents (20.6¢) per gallon for each gallon of bottled soft drinks sold or offered for sale in the State of Arkansas; and

(3) (A) When a package or container of powder or other base product, other than a syrup or simple syrup, is sold or offered for sale in Arkansas, and the powder is for the purpose of producing a liquid soft drink, then the tax on the sale of each package or container shall be equal to twenty and six-tenths cents (20.6¢) for each gallon of soft drink which may be produced from each package or container by following the manufacturer's directions. (B) This tax applies when the sale of the powder or other base is sold to a retailer for sale to the ultimate consumer after the liquid soft drink is produced by the retailer.

(A) When a package or container of powder or other base product, other than a syrup or simple syrup, is sold or offered for sale in Arkansas, and the powder is for the purpose of producing a liquid soft drink, then the tax on the sale of each package or container shall be equal to twenty and six-tenths cents (20.6¢) for each gallon of soft drink which may be produced from each package or container by following the manufacturer's directions.

(B) This tax applies when the sale of the powder or other base is sold to a retailer for sale to the ultimate consumer after the liquid soft drink is produced by the retailer.

(b) (1) Any retailer or retail dealer who purchases bottled soft drinks, soft drink syrup, simple syrup, powder, or base product from an unlicensed distributor, manufacturer, or wholesale dealer shall be liable for the tax levied in subsection (a) of this section on those purchases. (2) A retailer shall not be subject to this tax if the retailer purchases syrups, simple syrups, powders or base products, or soft drinks from a supplier licensed under § 26-57-909 .

(1) Any retailer or retail dealer who purchases bottled soft drinks, soft drink syrup, simple syrup, powder, or base product from an unlicensed distributor, manufacturer, or wholesale dealer shall be liable for the tax levied in subsection (a) of this section on those purchases.

(2) A retailer shall not be subject to this tax if the retailer purchases syrups, simple syrups, powders or base products, or soft drinks from a supplier licensed under § 26-57-909 .

Amended by Act 2017, No. 141,§ 61, eff. for tax years beginning on and after 1/1/2018.

Acts 1992 (2nd Ex. Sess.), No. 7, §§ 4, 5; 2009, No. 655, § 94.
Ark. Code Ann. § 26-18-1108 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1108
Location of the Tax Appeals Commission - On-site observation
Status: in_force

(a) The principal office of the Tax Appeals Commission shall be located in: (1) Little Rock, Arkansas; and (2) A building that is separate from any building in which a division of the Department of Finance and Administration is located. (b) To provide taxpayers a reasonable opportunity to appear before the commission, the commission may conduct its hearings at: (1) Its principal office; and (2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state. (c) (1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office. (2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings. (d) With the consent of the taxpayer and with all parties invited to observe, the commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) The principal office of the Tax Appeals Commission shall be located in: (1) Little Rock, Arkansas; and (2) A building that is separate from any building in which a division of the Department of Finance and Administration is located.

(1) Little Rock, Arkansas; and

(2) A building that is separate from any building in which a division of the Department of Finance and Administration is located.

(b) To provide taxpayers a reasonable opportunity to appear before the commission, the commission may conduct its hearings at: (1) Its principal office; and (2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state.

(1) Its principal office; and

(2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state.

(c) (1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office. (2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings.

(1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office.

(2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings.

(d) With the consent of the taxpayer and with all parties invited to observe, the commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-1404 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1404
Definitions
Status: in_force

As used in this subchapter: (1) A term that is defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 means the same as defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 ; and (2) "Federal returns" means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5. Acts 2011, No. 836, § 19.

As used in this subchapter:

(1) A term that is defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 means the same as defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 ; and

(2) "Federal returns" means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-26-101 — AR Code / Title 26 / Chapter 26 / Subchapter 1 / Section 26-26-101
Attorney General as chief counsel in tax assessment review
Status: in_force

(a) When any person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the Tax Division of the Arkansas Public Service Commission shall file a petition with the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] seeking review of the assessment, the chair of the commission having jurisdiction over the review shall, within ten (10) days of the filing of the petition, give notice to the Attorney General. (b) (1) Upon receipt of notice from the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] that a person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the division has filed a petition for review of the assessment, the Attorney General shall undertake legal representation of the division and shall serve as chief counsel for the division during the pendency of the review before the commission having jurisdiction of the matter. (2) The Attorney General shall be assisted by the division's legal counsel and on appeals to the Arkansas Transportation Commission [abolished] by the Arkansas Transportation Commission's [abolished] legal counsel. (3) If any assessment made by the division is modified on review by order of the commission having jurisdiction of the matter, the Attorney General, after consulting with the administrator of the division, shall be empowered to appeal the commission order to the Pulaski County Circuit Court and shall continue to serve as chief counsel for the division during the appellate process, with the authority to appeal subsequent court orders. Acts 1980 (2nd Ex. Sess.), No. 5, §§ 1, 2; A.S.A. 1947, §§ 84-490, 84-491.

(a) When any person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the Tax Division of the Arkansas Public Service Commission shall file a petition with the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] seeking review of the assessment, the chair of the commission having jurisdiction over the review shall, within ten (10) days of the filing of the petition, give notice to the Attorney General.

(b) (1) Upon receipt of notice from the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] that a person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the division has filed a petition for review of the assessment, the Attorney General shall undertake legal representation of the division and shall serve as chief counsel for the division during the pendency of the review before the commission having jurisdiction of the matter. (2) The Attorney General shall be assisted by the division's legal counsel and on appeals to the Arkansas Transportation Commission [abolished] by the Arkansas Transportation Commission's [abolished] legal counsel. (3) If any assessment made by the division is modified on review by order of the commission having jurisdiction of the matter, the Attorney General, after consulting with the administrator of the division, shall be empowered to appeal the commission order to the Pulaski County Circuit Court and shall continue to serve as chief counsel for the division during the appellate process, with the authority to appeal subsequent court orders.

(1) Upon receipt of notice from the Arkansas Public Service Commission or the Arkansas Transportation Commission [abolished] that a person, firm, company, copartnership, association, or corporation whose property is required by law to be assessed for ad valorem taxation by the division has filed a petition for review of the assessment, the Attorney General shall undertake legal representation of the division and shall serve as chief counsel for the division during the pendency of the review before the commission having jurisdiction of the matter.

(2) The Attorney General shall be assisted by the division's legal counsel and on appeals to the Arkansas Transportation Commission [abolished] by the Arkansas Transportation Commission's [abolished] legal counsel.

(3) If any assessment made by the division is modified on review by order of the commission having jurisdiction of the matter, the Attorney General, after consulting with the administrator of the division, shall be empowered to appeal the commission order to the Pulaski County Circuit Court and shall continue to serve as chief counsel for the division during the appellate process, with the authority to appeal subsequent court orders.

Acts 1980 (2nd Ex. Sess.), No. 5, §§ 1, 2; A.S.A. 1947, §§ 84-490, 84-491.
Ark. Code Ann. § 26-26-1108 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1108
Agricultural lands annexed by city or town
Status: in_force

(a) All lands which may be annexed by any city or incorporated town which are being used for agricultural purposes shall be assessed as agricultural lands upon an acreage basis, regardless of the fact that any or all of the lands are embraced in a plat of a subdivision or other real estate development, and regardless of the fact that the lands may be zoned as commercial, industrial, or residential, and regardless of the fact that the lands may be adaptable to commercial, industrial, or residential uses. (b) Agricultural purposes shall include lands which are presently used and have been used for a period of five (5) continuous years in a bona fide farming, pasture, or grove operation by the owner, lessee, or some person in his or her employ. (c) Lands which have not been used for agricultural purposes prior to March 29, 1963, shall be prima facie subject to assessment on the same basis as assessed for the previous years, and any demand for a reassessment of such lands for agricultural purposes shall be subject to the scrutiny of the county assessor to the end that the lands shall be classified properly. (d) When lands subject to this section cease to be used for agricultural purposes, the lands shall be assessed as other lands of the same character. (e) For the purposes of this section, agricultural lands shall include dairy, livestock, poultry, and all forms of farm products and farm production. Acts 1963, No. 545, §§ 1, 2; A.S.A. 1947, §§ 84-479, 84-480.

(a) All lands which may be annexed by any city or incorporated town which are being used for agricultural purposes shall be assessed as agricultural lands upon an acreage basis, regardless of the fact that any or all of the lands are embraced in a plat of a subdivision or other real estate development, and regardless of the fact that the lands may be zoned as commercial, industrial, or residential, and regardless of the fact that the lands may be adaptable to commercial, industrial, or residential uses.

(b) Agricultural purposes shall include lands which are presently used and have been used for a period of five (5) continuous years in a bona fide farming, pasture, or grove operation by the owner, lessee, or some person in his or her employ.

(c) Lands which have not been used for agricultural purposes prior to March 29, 1963, shall be prima facie subject to assessment on the same basis as assessed for the previous years, and any demand for a reassessment of such lands for agricultural purposes shall be subject to the scrutiny of the county assessor to the end that the lands shall be classified properly.

(d) When lands subject to this section cease to be used for agricultural purposes, the lands shall be assessed as other lands of the same character.

(e) For the purposes of this section, agricultural lands shall include dairy, livestock, poultry, and all forms of farm products and farm production.

Acts 1963, No. 545, §§ 1, 2; A.S.A. 1947, §§ 84-479, 84-480.
Ark. Code Ann. § 26-74-612 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-612
Maximum tax limitation
Status: in_force

(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4414, eff. 7/1/2019. Acts 2001, No. 1796, § 1; 2003, No. 1273, § 51.

(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4414, eff. 7/1/2019.

Acts 2001, No. 1796, § 1; 2003, No. 1273, § 51.
Ark. Code Ann. § 26-35-703 — AR Code / Title 26 / Chapter 35 / Subchapter 7 / Section 26-35-703
[Repealed]
Status: repealed

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021. Acts 1929, No. 40, § 2; 1931, No. 324, § 3; 1969, No. 234, § 1; A.S.A. 1947, §§ 84-915.1, 84-916.

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021.

Acts 1929, No. 40, § 2; 1931, No. 324, § 3; 1969, No. 234, § 1; A.S.A. 1947, §§ 84-915.1, 84-916.
Ark. Code Ann. § 26-56-704 — AR Code / Title 26 / Chapter 56 / Subchapter 7 / Section 26-56-704
Applications for refund
Status: in_force

(a) The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information: (1) The quantity of motor fuel and distillate special fuel purchased for use in its fire trucks; (2) A statement that the motor fuel and distillate special fuel have been used exclusively in its fire trucks; (3) The amount of the tax claimed to be refunded; (4) The name, post office, and resident address of the fire department; (5) The name and address of the sellers from whom the motor fuel and distillate special fuel were purchased; and (6) Other information as the secretary shall require. (b) (1) An application for a refund shall be accompanied by a paid receipt for the purchase price of motor fuel and distillate special fuel on which the refund is sought. (2) The application shall be notarized and made to the secretary. (c) All claims for a refund under the provisions of this subchapter shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq. (d) (1) The secretary shall promulgate a rule establishing the annual date for claiming a refund pursuant to this subchapter. (2) A refund shall only be granted for a purchase of motor fuel and distillate special fuel made within one (1) calendar year of the annual date for claiming the refund. Amended by Act 2019, No. 910,§ 4102, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4101, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4100, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4099, eff. 7/1/2019. Acts 2001, No. 419, § 4.

(a) The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information: (1) The quantity of motor fuel and distillate special fuel purchased for use in its fire trucks; (2) A statement that the motor fuel and distillate special fuel have been used exclusively in its fire trucks; (3) The amount of the tax claimed to be refunded; (4) The name, post office, and resident address of the fire department; (5) The name and address of the sellers from whom the motor fuel and distillate special fuel were purchased; and (6) Other information as the secretary shall require.

(1) The quantity of motor fuel and distillate special fuel purchased for use in its fire trucks;

(2) A statement that the motor fuel and distillate special fuel have been used exclusively in its fire trucks;

(3) The amount of the tax claimed to be refunded;

(4) The name, post office, and resident address of the fire department;

(5) The name and address of the sellers from whom the motor fuel and distillate special fuel were purchased; and

(6) Other information as the secretary shall require.

(b) (1) An application for a refund shall be accompanied by a paid receipt for the purchase price of motor fuel and distillate special fuel on which the refund is sought. (2) The application shall be notarized and made to the secretary.

(1) An application for a refund shall be accompanied by a paid receipt for the purchase price of motor fuel and distillate special fuel on which the refund is sought.

(2) The application shall be notarized and made to the secretary.

(c) All claims for a refund under the provisions of this subchapter shall be subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(d) (1) The secretary shall promulgate a rule establishing the annual date for claiming a refund pursuant to this subchapter. (2) A refund shall only be granted for a purchase of motor fuel and distillate special fuel made within one (1) calendar year of the annual date for claiming the refund.

(1) The secretary shall promulgate a rule establishing the annual date for claiming a refund pursuant to this subchapter.

(2) A refund shall only be granted for a purchase of motor fuel and distillate special fuel made within one (1) calendar year of the annual date for claiming the refund.

Amended by Act 2019, No. 910,§ 4102, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4101, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4100, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4099, eff. 7/1/2019.

Acts 2001, No. 419, § 4.
Ark. Code Ann. § 26-26-909 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-909
Credits and stocks which need not be listed
Status: in_force

(a) No person shall be required to list a greater portion of any credits than he or she believes will be acquired or can be collected, nor any greater portion of any obligation given to secure the payment of rent than the amount of rent that shall have accrued on the lease and shall remain due and unpaid at the time of listing. (b) No person shall be required to include in his or her statement, as a part of the personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, which he or she is required to list, any share or portion of the capital stock or property of any company or corporation which is required to list or return its capital and property for taxation in this state. Acts 1883, No. 114, § 15, p. 199; C. & M. Dig., § 9892; Pope's Dig., § 13655; A.S.A. 1947, § 84-424.

(a) No person shall be required to list a greater portion of any credits than he or she believes will be acquired or can be collected, nor any greater portion of any obligation given to secure the payment of rent than the amount of rent that shall have accrued on the lease and shall remain due and unpaid at the time of listing.

(b) No person shall be required to include in his or her statement, as a part of the personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, which he or she is required to list, any share or portion of the capital stock or property of any company or corporation which is required to list or return its capital and property for taxation in this state.

Acts 1883, No. 114, § 15, p. 199; C. & M. Dig., § 9892; Pope's Dig., § 13655; A.S.A. 1947, § 84-424.
Ark. Code Ann. § 26-24-104 — AR Code / Title 26 / Chapter 24 / Section 26-24-104
Basis of valuation
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 file with the county judge, county clerk, and county assessor of each county not later than ten (10) days before the time for the beginning of the assessment of property by the county assessors a certificate showing the percentage of true and full market or actual value that it has used, or will use, in valuing for taxation for that year the property the commission is required to assess. (b) It shall be the duty of the county assessors and county equalization boards and county judges to adopt the same basis of valuation of property in their counties for the purpose of taxation as that certified by the commission. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to file with the county judge, county clerk, and county assessor of each county not later than ten (10) days before the time for the beginning of the assessment of property by the county assessors a certificate showing the percentage of true and full market or actual value that it has used, or will use, in valuing for taxation for that year the property the commission is required to assess.

(b) It shall be the duty of the county assessors and county equalization boards and county judges to adopt the same basis of valuation of property in their counties for the purpose of taxation as that certified by the commission.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-19-101 — AR Code / Title 26 / Chapter 19 / Section 26-19-101
Definition
Status: in_force

(a) As used in this subchapter, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account, commonly referenced as either an automated clearinghouse credit or an automated clearinghouse debit. (b) A transfer of funds by wire transfer which contains no electronic record from which to identify the taxpayer, tax type, tax account number, and tax period is not an electronic funds transfer. Acts 1993, No. 848, § 1; 1999, No. 1132, § 3.

(a) As used in this subchapter, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account, commonly referenced as either an automated clearinghouse credit or an automated clearinghouse debit.

(b) A transfer of funds by wire transfer which contains no electronic record from which to identify the taxpayer, tax type, tax account number, and tax period is not an electronic funds transfer.

Acts 1993, No. 848, § 1; 1999, No. 1132, § 3.
Ark. Code Ann. § 26-18-1117 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1117
Judicial relief
Status: in_force

(a) A taxpayer may seek judicial relief from a decision of the Tax Appeals Commission by following the procedures stated in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) (1) Except as provided in subdivision (b)(4) of this section, the Department of Finance and Administration may seek judicial relief from a decision of the commission by filing suit against the taxpayer in Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state. (2) A taxpayer may remove a suit filed by the department to the circuit court of the county in which the taxpayer resides or has its principal place of business in the state. (3) A matter subject to judicial relief under this section shall be tried de novo. (4) (A) The department may seek judicial relief from a decision of the commission regarding sales and use tax only if: (i) The total aggregate amount of sales and use tax shown on the proposed tax assessments under § 26-18-403(a) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties; or (ii) The total aggregate amount of money shown as denied on the refund denials issued under § 26-18-507(e) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties. (B) Subdivision (b)(4)(A) of this section applies to actions commenced under § 26-18-1113 on or after the effective date of this act. (c) An appeal will lie from the circuit court to the Supreme Court, as in other cases provided by law. (d) The Arkansas Rules of Civil Procedure and § 16-56-126 concerning nonsuit and commencement of new actions apply to appeals under this section. Amended by Act 2024, No. 165,§ 21, eff. 7/1/2024. Amended by Act 2024, No. 165,§ 20, eff. 7/1/2024. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) A taxpayer may seek judicial relief from a decision of the Tax Appeals Commission by following the procedures stated in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b) (1) Except as provided in subdivision (b)(4) of this section, the Department of Finance and Administration may seek judicial relief from a decision of the commission by filing suit against the taxpayer in Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state. (2) A taxpayer may remove a suit filed by the department to the circuit court of the county in which the taxpayer resides or has its principal place of business in the state. (3) A matter subject to judicial relief under this section shall be tried de novo. (4) (A) The department may seek judicial relief from a decision of the commission regarding sales and use tax only if: (i) The total aggregate amount of sales and use tax shown on the proposed tax assessments under § 26-18-403(a) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties; or (ii) The total aggregate amount of money shown as denied on the refund denials issued under § 26-18-507(e) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties. (B) Subdivision (b)(4)(A) of this section applies to actions commenced under § 26-18-1113 on or after the effective date of this act.

(1) Except as provided in subdivision (b)(4) of this section, the Department of Finance and Administration may seek judicial relief from a decision of the commission by filing suit against the taxpayer in Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state.

(2) A taxpayer may remove a suit filed by the department to the circuit court of the county in which the taxpayer resides or has its principal place of business in the state.

(3) A matter subject to judicial relief under this section shall be tried de novo.

(4) (A) The department may seek judicial relief from a decision of the commission regarding sales and use tax only if: (i) The total aggregate amount of sales and use tax shown on the proposed tax assessments under § 26-18-403(a) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties; or (ii) The total aggregate amount of money shown as denied on the refund denials issued under § 26-18-507(e) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties. (B) Subdivision (b)(4)(A) of this section applies to actions commenced under § 26-18-1113 on or after the effective date of this act.

(A) The department may seek judicial relief from a decision of the commission regarding sales and use tax only if: (i) The total aggregate amount of sales and use tax shown on the proposed tax assessments under § 26-18-403(a) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties; or (ii) The total aggregate amount of money shown as denied on the refund denials issued under § 26-18-507(e) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties.

(i) The total aggregate amount of sales and use tax shown on the proposed tax assessments under § 26-18-403(a) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties; or

(ii) The total aggregate amount of money shown as denied on the refund denials issued under § 26-18-507(e) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties.

(B) Subdivision (b)(4)(A) of this section applies to actions commenced under § 26-18-1113 on or after the effective date of this act.

(c) An appeal will lie from the circuit court to the Supreme Court, as in other cases provided by law.

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

Amended by Act 2024, No. 165,§ 21, eff. 7/1/2024.

Amended by Act 2024, No. 165,§ 20, eff. 7/1/2024.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-2-112 — AR Code / Title 26 / Chapter 2 / Section 26-2-112
Removal of county judge
Status: in_force

Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other officer collecting or holding revenues belonging to the State of Arkansas, or to any county therein, or receives a bribe for doing an unlawful act shall, upon conviction, be removed from office. Acts 1879, No. 76, § 2, p. 107; C. & M. Dig., § 10198; Pope's Dig., § 13981; A.S.A. 1947, § 84-1612.

Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other officer collecting or holding revenues belonging to the State of Arkansas, or to any county therein, or receives a bribe for doing an unlawful act shall, upon conviction, be removed from office.

Acts 1879, No. 76, § 2, p. 107; C. & M. Dig., § 10198; Pope's Dig., § 13981; A.S.A. 1947, § 84-1612.
Ark. Code Ann. § 26-26-716 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-716
Assessment reports filed with county clerk
Status: in_force

(a) (1) (A) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. (B) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. (2) On or before July 31, the county assessor shall deliver the personal property assessment report or roll book to the county clerk, to be arranged in alphabetical order according to school districts and showing separately in alphabetical order the persons residing outside of incorporated cities and towns and of persons who are residents of incorporated cities and towns of the same school district. (3) In addition to the other requirements of this section, the county assessors shall be required to list poll and personal property owners to the respective political township and ward in which they reside at the time of the assessment. (b) (1) These reports shall be filed in books or records of the kind and character furnished to the county assessor by the county clerk for that purpose, unless otherwise directed by the Arkansas Public Service Commission, and each report shall show each item of property by totals in number and value. (2) The county clerk shall not receive these reports unless they are in a neat and legible manner, and to each of which the county assessor shall have attached his or her oath in the following words: Click here to view form. (3) An electronic reproduction of a report, list, or roll book kept in accordance with § 13-4-301 is sufficient under this section. Amended by Act 2021, No. 278,§ 2, eff. 7/28/2021. Acts 1883, No. 114, § 65, p. 199; 1887, No. 92, § 30, p. 143; C. & M. Dig., § 9915; Acts 1929, No. 172, § 18; Pope's Dig., § 13676; Acts 1935, No. 152, § 1; A.S.A. 1947, §§ 84-447, 84-448; Acts 1987, No. 621, § 3.

(a) (1) (A) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. (B) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. (2) On or before July 31, the county assessor shall deliver the personal property assessment report or roll book to the county clerk, to be arranged in alphabetical order according to school districts and showing separately in alphabetical order the persons residing outside of incorporated cities and towns and of persons who are residents of incorporated cities and towns of the same school district. (3) In addition to the other requirements of this section, the county assessors shall be required to list poll and personal property owners to the respective political township and ward in which they reside at the time of the assessment.

(1) (A) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. (B) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks.

(A) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks.

(B) Each year, the county assessor shall, on or before the third Monday in August, file with the county clerk his or her report of assessment of all real property of the county situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks.

(2) On or before July 31, the county assessor shall deliver the personal property assessment report or roll book to the county clerk, to be arranged in alphabetical order according to school districts and showing separately in alphabetical order the persons residing outside of incorporated cities and towns and of persons who are residents of incorporated cities and towns of the same school district.

(3) In addition to the other requirements of this section, the county assessors shall be required to list poll and personal property owners to the respective political township and ward in which they reside at the time of the assessment.

(b) (1) These reports shall be filed in books or records of the kind and character furnished to the county assessor by the county clerk for that purpose, unless otherwise directed by the Arkansas Public Service Commission, and each report shall show each item of property by totals in number and value. (2) The county clerk shall not receive these reports unless they are in a neat and legible manner, and to each of which the county assessor shall have attached his or her oath in the following words: Click here to view form. (3) An electronic reproduction of a report, list, or roll book kept in accordance with § 13-4-301 is sufficient under this section.

(1) These reports shall be filed in books or records of the kind and character furnished to the county assessor by the county clerk for that purpose, unless otherwise directed by the Arkansas Public Service Commission, and each report shall show each item of property by totals in number and value.

(2) The county clerk shall not receive these reports unless they are in a neat and legible manner, and to each of which the county assessor shall have attached his or her oath in the following words: Click here to view form.

Click here to view form.

(3) An electronic reproduction of a report, list, or roll book kept in accordance with § 13-4-301 is sufficient under this section.

Amended by Act 2021, No. 278,§ 2, eff. 7/28/2021.

Acts 1883, No. 114, § 65, p. 199; 1887, No. 92, § 30, p. 143; C. & M. Dig., § 9915; Acts 1929, No. 172, § 18; Pope's Dig., § 13676; Acts 1935, No. 152, § 1; A.S.A. 1947, §§ 84-447, 84-448; Acts 1987, No. 621, § 3.

26_716_1 - Attachment
Ark. Code Ann. § 26-51-1705 — AR Code / Title 26 / Chapter 51 / Subchapter 17 / Section 26-51-1705
Rules
Status: in_force

The Secretary of the Department of Finance and Administration and the Arkansas Development Finance Authority shall promulgate rules necessary to administer the provisions of this subchapter. No rule or portion of a rule promulgated under the authority of this section shall become effective until it has been approved by the secretary in accordance with the Arkansas Administrative Procedure Act, § 25-15-201 et seq. Amended by Act 2019, No. 315,§ 2983, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3793, eff. 7/1/2019. Acts 1997, No. 1332, § 5.

The Secretary of the Department of Finance and Administration and the Arkansas Development Finance Authority shall promulgate rules necessary to administer the provisions of this subchapter. No rule or portion of a rule promulgated under the authority of this section shall become effective until it has been approved by the secretary in accordance with the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

Amended by Act 2019, No. 315,§ 2983, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3793, eff. 7/1/2019.

Acts 1997, No. 1332, § 5.
Ark. Code Ann. § 26-52-449 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-449
Nonprofit blood donation organizations - Definition
Status: in_force

(a) The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to a nonprofit blood donation organization are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) As used in this section, "nonprofit blood donation organization" means an organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2013, that is: (1) Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and (2) Registered as a blood establishment with the United States Food and Drug Administration. Amended by Act 2017, No. 141,§ 34, eff. for tax years beginning on and after 1/1/2018. Added by Act 2013, No. 1419,§ 1, eff. 10/1/2013.

(a) The gross receipts or gross proceeds from the sale of tangible personal property, specified digital products, a digital code, or a service to a nonprofit blood donation organization are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) As used in this section, "nonprofit blood donation organization" means an organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2013, that is: (1) Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and (2) Registered as a blood establishment with the United States Food and Drug Administration.

(1) Operated wholly or in part for the purpose of obtaining, collecting, separating, treating, testing, storing, processing, preparing for transfusing, furnishing, donating, or distributing human blood or parts or fractions of single blood units or products derived from single blood units; and

(2) Registered as a blood establishment with the United States Food and Drug Administration.

Amended by Act 2017, No. 141,§ 34, eff. for tax years beginning on and after 1/1/2018.

Added by Act 2013, No. 1419,§ 1, eff. 10/1/2013.
Ark. Code Ann. § 26-52-104 — AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-104
Tax additional to other taxes
Status: in_force

The tax imposed by this chapter shall be in addition to any or all taxes except as otherwise provided in this chapter. Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.

The tax imposed by this chapter shall be in addition to any or all taxes except as otherwise provided in this chapter.

Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.
Ark. Code Ann. § 26-73-105 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-105
Collection of taxes
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes. (b) The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection. Amended by Act 2019, No. 910,§ 4361, eff. 7/1/2019. Acts 1977, No. 942, §§ 5, 8; A.S.A. 1947, §§ 17-2004, 17-2007; Acts 2007, No. 181, § 40.

(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes.

(b) The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.

Amended by Act 2019, No. 910,§ 4361, eff. 7/1/2019.

Acts 1977, No. 942, §§ 5, 8; A.S.A. 1947, §§ 17-2004, 17-2007; Acts 2007, No. 181, § 40.
Ark. Code Ann. § 26-5-107 — AR Code / Title 26 / Chapter 5 / Section 26-5-107
Interstate audit procedures
Status: in_force

The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101 , pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing. Amended by Act 2019, No. 910,§ 3590, eff. 7/1/2019. Acts 1967, No. 410, § 6; 1979, No. 401, § 46; A.S.A. 1947, § 84-4106.

The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101 , pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing.

Amended by Act 2019, No. 910,§ 3590, eff. 7/1/2019.

Acts 1967, No. 410, § 6; 1979, No. 401, § 46; A.S.A. 1947, § 84-4106.
Ark. Code Ann. § 26-56-303 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-303
Suppliers and dealers - Licenses and bonds
Status: in_force

(a) No person shall engage in the business of a liquefied gas special fuels supplier or dealer in this state until that person has filed an application for and obtained a liquefied gas special fuels supplier's or dealer's license. (b) (1) Application for licenses shall be filed on a form prescribed by the Secretary of the Department of Finance and Administration and verified by affidavit, and shall show the name, address, and kind of business of the applicant, a designation of the applicant's principal place of business, and such other pertinent information as the secretary may require. (2) The application must also contain as a condition to the issuance of the license an agreement under oath by the applicant to comply with the requirements of this subchapter and the rules of the secretary. (c) (1) Before an application may be approved by the secretary, the applicant shall file a bond with surety satisfactory to the secretary, payable to the State of Arkansas, and conditioned upon the applicant's compliance with the provisions of this subchapter and the rules of the secretary. (2) The bond is to be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be in each case fixed by the secretary. However, the amount of the bond may be increased or decreased within the aforementioned limits by the secretary at any time. (3) No bond shall be cancelled by the sureties thereon until the expiration of sixty (60) days after receipt of notice of the cancellation by the secretary, and the cancellation shall have no retroactive effect. (d) Upon approval of the application and bond, the secretary shall issue to the applicant a nontransferable liquefied gas special fuels supplier's license or dealer's license, as the case may be, bearing a distinctive number. (e) The license shall remain in full force until surrendered, suspended, revoked, or cancelled in the manner provided in this subchapter. (f) (1) Each liquefied gas special fuels supplier or dealer shall make application for and secure a duplicate of his or her license for each station or facility operated by the supplier or dealer at which liquefied gas special fuels are sold or used. (2) The application shall be made on a form prescribed by the secretary showing the name, address, and the supplier or dealer license number of the applicant, the location of the station or facility for which the duplicate is applied, and such other pertinent information as the secretary may require. (3) Upon approval of the application, the secretary shall issue to the applicant a nontransferable duplicate of the liquefied gas special fuels supplier's or dealer's license. (g) There shall be displayed in a conspicuous place at each station or facility where liquefied gas special fuels are sold or used the original or duplicate liquefied gas special fuels supplier's or dealer's license under which the station or facility is operated. Amended by Act 2019, No. 315,§ 3030, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 3029, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4077, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4076, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 3; A.S.A. 1947, § 75-1256.

(a) No person shall engage in the business of a liquefied gas special fuels supplier or dealer in this state until that person has filed an application for and obtained a liquefied gas special fuels supplier's or dealer's license.

(b) (1) Application for licenses shall be filed on a form prescribed by the Secretary of the Department of Finance and Administration and verified by affidavit, and shall show the name, address, and kind of business of the applicant, a designation of the applicant's principal place of business, and such other pertinent information as the secretary may require. (2) The application must also contain as a condition to the issuance of the license an agreement under oath by the applicant to comply with the requirements of this subchapter and the rules of the secretary.

(1) Application for licenses shall be filed on a form prescribed by the Secretary of the Department of Finance and Administration and verified by affidavit, and shall show the name, address, and kind of business of the applicant, a designation of the applicant's principal place of business, and such other pertinent information as the secretary may require.

(2) The application must also contain as a condition to the issuance of the license an agreement under oath by the applicant to comply with the requirements of this subchapter and the rules of the secretary.

(c) (1) Before an application may be approved by the secretary, the applicant shall file a bond with surety satisfactory to the secretary, payable to the State of Arkansas, and conditioned upon the applicant's compliance with the provisions of this subchapter and the rules of the secretary. (2) The bond is to be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be in each case fixed by the secretary. However, the amount of the bond may be increased or decreased within the aforementioned limits by the secretary at any time. (3) No bond shall be cancelled by the sureties thereon until the expiration of sixty (60) days after receipt of notice of the cancellation by the secretary, and the cancellation shall have no retroactive effect.

(1) Before an application may be approved by the secretary, the applicant shall file a bond with surety satisfactory to the secretary, payable to the State of Arkansas, and conditioned upon the applicant's compliance with the provisions of this subchapter and the rules of the secretary.

(2) The bond is to be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be in each case fixed by the secretary. However, the amount of the bond may be increased or decreased within the aforementioned limits by the secretary at any time.

(3) No bond shall be cancelled by the sureties thereon until the expiration of sixty (60) days after receipt of notice of the cancellation by the secretary, and the cancellation shall have no retroactive effect.

(d) Upon approval of the application and bond, the secretary shall issue to the applicant a nontransferable liquefied gas special fuels supplier's license or dealer's license, as the case may be, bearing a distinctive number.

(e) The license shall remain in full force until surrendered, suspended, revoked, or cancelled in the manner provided in this subchapter.

(f) (1) Each liquefied gas special fuels supplier or dealer shall make application for and secure a duplicate of his or her license for each station or facility operated by the supplier or dealer at which liquefied gas special fuels are sold or used. (2) The application shall be made on a form prescribed by the secretary showing the name, address, and the supplier or dealer license number of the applicant, the location of the station or facility for which the duplicate is applied, and such other pertinent information as the secretary may require. (3) Upon approval of the application, the secretary shall issue to the applicant a nontransferable duplicate of the liquefied gas special fuels supplier's or dealer's license.

(1) Each liquefied gas special fuels supplier or dealer shall make application for and secure a duplicate of his or her license for each station or facility operated by the supplier or dealer at which liquefied gas special fuels are sold or used.

(2) The application shall be made on a form prescribed by the secretary showing the name, address, and the supplier or dealer license number of the applicant, the location of the station or facility for which the duplicate is applied, and such other pertinent information as the secretary may require.

(3) Upon approval of the application, the secretary shall issue to the applicant a nontransferable duplicate of the liquefied gas special fuels supplier's or dealer's license.

(g) There shall be displayed in a conspicuous place at each station or facility where liquefied gas special fuels are sold or used the original or duplicate liquefied gas special fuels supplier's or dealer's license under which the station or facility is operated.

Amended by Act 2019, No. 315,§ 3030, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 3029, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4077, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4076, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 3; A.S.A. 1947, § 75-1256.
Ark. Code Ann. § 26-27-322 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-322
Change in market value - Board procedure
Status: in_force

(a) The purpose of this section is to: (1) Set out the procedure for a county equalization board to follow when changing real property values in a year when a county is not completing reappraisal; and (2) Require the county equalization board to consult with the Assessment Coordination Division to utilize data compiled under the division's sales ratio study. (b) If in the judgment of the county equalization board or the county judge based upon current economic conditions a number of real estate parcels in a county may have decreased in market value since the last countywide reappraisal, then the county equalization board may by its motion or the county judge may petition for the county equalization board to enter into a special session to determine what action is needed under this section to address the decrease in market value. (c) The county equalization board shall not take action as proposed in the special session under subsection (b) of this section until the county equalization board has: (1) Consulted the county assessor on the proposed action in the special session; (2) Consulted the division on the proposed action in the special session; and (3) Analyzed the current real estate market in the county. (d) The county equalization board may employ a professional appraisal manager to analyze the current real estate market in the county to fulfill its obligation under subdivision (c)(3) of this section. (e) If the county equalization board determines in the special session that action is needed under this section, the county equalization board shall adjust market values of real estate in the county under the methodology established by the rules of the division. (f) The division shall promulgate rules to: (1) Set out the procedure for a county equalization board to make a determination whether action is needed under this section; and (2) Establish the methodology to be used when adjusting the market values of real property. (g) If the county equalization board fails to follow the methodology to adjust real estate values as set out in the division's rules, the county equalization board shall be subject to withholding of funds from the Arkansas Real Property Reappraisal Fund under § 26-26-1907 . (h) A special session convened under this section is subject to the procedures for a special session of the county equalization board under § 26-27-312 . Acts 2009, No. 1189, § 1.

(a) The purpose of this section is to: (1) Set out the procedure for a county equalization board to follow when changing real property values in a year when a county is not completing reappraisal; and (2) Require the county equalization board to consult with the Assessment Coordination Division to utilize data compiled under the division's sales ratio study.

(1) Set out the procedure for a county equalization board to follow when changing real property values in a year when a county is not completing reappraisal; and

(2) Require the county equalization board to consult with the Assessment Coordination Division to utilize data compiled under the division's sales ratio study.

(b) If in the judgment of the county equalization board or the county judge based upon current economic conditions a number of real estate parcels in a county may have decreased in market value since the last countywide reappraisal, then the county equalization board may by its motion or the county judge may petition for the county equalization board to enter into a special session to determine what action is needed under this section to address the decrease in market value.

(c) The county equalization board shall not take action as proposed in the special session under subsection (b) of this section until the county equalization board has: (1) Consulted the county assessor on the proposed action in the special session; (2) Consulted the division on the proposed action in the special session; and (3) Analyzed the current real estate market in the county.

(1) Consulted the county assessor on the proposed action in the special session;

(2) Consulted the division on the proposed action in the special session; and

(3) Analyzed the current real estate market in the county.

(d) The county equalization board may employ a professional appraisal manager to analyze the current real estate market in the county to fulfill its obligation under subdivision (c)(3) of this section.

(e) If the county equalization board determines in the special session that action is needed under this section, the county equalization board shall adjust market values of real estate in the county under the methodology established by the rules of the division.

(f) The division shall promulgate rules to: (1) Set out the procedure for a county equalization board to make a determination whether action is needed under this section; and (2) Establish the methodology to be used when adjusting the market values of real property.

(1) Set out the procedure for a county equalization board to make a determination whether action is needed under this section; and

(2) Establish the methodology to be used when adjusting the market values of real property.

(g) If the county equalization board fails to follow the methodology to adjust real estate values as set out in the division's rules, the county equalization board shall be subject to withholding of funds from the Arkansas Real Property Reappraisal Fund under § 26-26-1907 .

(h) A special session convened under this section is subject to the procedures for a special session of the county equalization board under § 26-27-312 .

Acts 2009, No. 1189, § 1.
Ark. Code Ann. § 26-51-2701 — AR Code / Title 26 / Chapter 51 / Subchapter 27 / Section 26-51-2701
Title
Status: in_force

This subchapter shall be known and may be cited as the "Arkansas Wood Energy Products and Forest Maintenance Income Tax Credit". Added by Act 2021, No. 594,§ 4, eff. for tax years beginning on or after January 1, 2021.

This subchapter shall be known and may be cited as the "Arkansas Wood Energy Products and Forest Maintenance Income Tax Credit".

Added by Act 2021, No. 594,§ 4, eff. for tax years beginning on or after January 1, 2021.
Ark. Code Ann. § 26-28-306 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-306
Final tax settlements
Status: in_force

Under the system provided for in this subchapter: (1) All county collectors' final tax settlements shall be made and filed with the county court on or before the fourth Monday of December each year; (2) (A) It is the duty of the county court to pass upon the final tax settlement of the county collector and to approve, reject, or restate it on or before December 31 of each year. (B) Failure of the county judge to so approve, reject, or restate the final tax settlement of the county collector within this period of time shall constitute a misfeasance in office and shall be a violation punishable by a fine of one hundred dollars ($100) or removal from office; (3) (A) If the final tax settlement shall be found to be correct, the county court shall order the final tax settlement spread in full upon the records of the county court. (B) (i) The county clerk shall certify to the Auditor of State, without delay, the action of the county court on the final tax settlement, whether approved or rejected. (ii) If rejected, the county collector shall at once proceed to restate the final tax settlement and again submit it to the county court; and (4) On or before December 31 of each year, after the final tax settlement made by the county collector has been examined and acted upon by the county court as provided in this subchapter, the county collector shall make settlement with the county and its various subdivisions and with the Auditor of State for all state taxes collected. Acts 1993, No. 849, §§ 10-12; 2005, No. 1994, § 168.

Under the system provided for in this subchapter:

(1) All county collectors' final tax settlements shall be made and filed with the county court on or before the fourth Monday of December each year;

(2) (A) It is the duty of the county court to pass upon the final tax settlement of the county collector and to approve, reject, or restate it on or before December 31 of each year. (B) Failure of the county judge to so approve, reject, or restate the final tax settlement of the county collector within this period of time shall constitute a misfeasance in office and shall be a violation punishable by a fine of one hundred dollars ($100) or removal from office;

(A) It is the duty of the county court to pass upon the final tax settlement of the county collector and to approve, reject, or restate it on or before December 31 of each year.

(B) Failure of the county judge to so approve, reject, or restate the final tax settlement of the county collector within this period of time shall constitute a misfeasance in office and shall be a violation punishable by a fine of one hundred dollars ($100) or removal from office;

(3) (A) If the final tax settlement shall be found to be correct, the county court shall order the final tax settlement spread in full upon the records of the county court. (B) (i) The county clerk shall certify to the Auditor of State, without delay, the action of the county court on the final tax settlement, whether approved or rejected. (ii) If rejected, the county collector shall at once proceed to restate the final tax settlement and again submit it to the county court; and

(A) If the final tax settlement shall be found to be correct, the county court shall order the final tax settlement spread in full upon the records of the county court.

(B) (i) The county clerk shall certify to the Auditor of State, without delay, the action of the county court on the final tax settlement, whether approved or rejected. (ii) If rejected, the county collector shall at once proceed to restate the final tax settlement and again submit it to the county court; and

(i) The county clerk shall certify to the Auditor of State, without delay, the action of the county court on the final tax settlement, whether approved or rejected.

(ii) If rejected, the county collector shall at once proceed to restate the final tax settlement and again submit it to the county court; and

(4) On or before December 31 of each year, after the final tax settlement made by the county collector has been examined and acted upon by the county court as provided in this subchapter, the county collector shall make settlement with the county and its various subdivisions and with the Auditor of State for all state taxes collected.

Acts 1993, No. 849, §§ 10-12; 2005, No. 1994, § 168.
Ark. Code Ann. § 26-57-234 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-234
Retailers and vendors - Restrictions - Violations
Status: in_force

(a) Retailers and vendors shall conduct their businesses subject to the following restrictions: (1) Retailers and vendors shall not possess, place in their stock, have on their premises, sell, or otherwise dispose of any cigarettes to which stamps denoting the tax due on the cigarettes have not been affixed; (2) Retailers and vendors shall require that properly cancelled stamps are affixed to all cigarettes purchased or otherwise received or accepted by them before they purchase or otherwise become the owner or possessor of the cigarettes; (3) Retailers and vendors shall require from the wholesaler at the time of each purchase or receipt of cigarettes an invoice showing the quantity, kind, and price of the cigarettes and the stamps required to show that the tax has been paid and the date of sale or delivery; (4) (A) The retailer shall keep records showing the description and date of the receipt of each lot of tobacco products, vapor products, alternative nicotine products, or e-liquid products, from whom purchased, when received on the premises, and any other requirements prescribed by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control. (B) The records required under subdivision (a)(4)(A) of this section are subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control; (5) The secretary or the director may require retailer reports covering receipts and sales of tobacco products, vapor products, alternative nicotine products, and e-liquid products monthly or for any other period; and (6) The retailer shall permit the department and Arkansas Tobacco Control or any peace officer acting under their direction to inspect the retailer's inventory of merchandise, documents, records, and premises, including any room or building used in connection with the retailer's business. (b) Upon a retailer's failure to comply with any part of this section, the director may suspend or revoke the retailer's permit, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting. (c) A retailer or vendor who fails or refuses to retain in his or her files invoices of tobacco products, vapor products, alternative nicotine products, or e-liquid products, and stamps, or who fails or refuses to furnish the statements and information or make the reports concerning receipts and sales of tobacco products, vapor products, alternative nicotine products, or e-liquid products, as required by this subchapter or prescribed by the secretary or the director, or who violates any of the requirements of this section, upon conviction is guilty of a Class A misdemeanor. Amended by Act 2019, No. 1071,§ 17, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4127, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4126, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4125, eff. 7/1/2019. Amended by Act 2015, No. 1235,§ 10, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 24, eff. 8/16/2013. Acts 1977, No. 546, §§ 22, 23; 1979, No. 911, §§ 10-12; A.S.A. 1947, §§ 84-4522, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 785, § 20.

(a) Retailers and vendors shall conduct their businesses subject to the following restrictions: (1) Retailers and vendors shall not possess, place in their stock, have on their premises, sell, or otherwise dispose of any cigarettes to which stamps denoting the tax due on the cigarettes have not been affixed; (2) Retailers and vendors shall require that properly cancelled stamps are affixed to all cigarettes purchased or otherwise received or accepted by them before they purchase or otherwise become the owner or possessor of the cigarettes; (3) Retailers and vendors shall require from the wholesaler at the time of each purchase or receipt of cigarettes an invoice showing the quantity, kind, and price of the cigarettes and the stamps required to show that the tax has been paid and the date of sale or delivery; (4) (A) The retailer shall keep records showing the description and date of the receipt of each lot of tobacco products, vapor products, alternative nicotine products, or e-liquid products, from whom purchased, when received on the premises, and any other requirements prescribed by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control. (B) The records required under subdivision (a)(4)(A) of this section are subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control; (5) The secretary or the director may require retailer reports covering receipts and sales of tobacco products, vapor products, alternative nicotine products, and e-liquid products monthly or for any other period; and (6) The retailer shall permit the department and Arkansas Tobacco Control or any peace officer acting under their direction to inspect the retailer's inventory of merchandise, documents, records, and premises, including any room or building used in connection with the retailer's business.

(1) Retailers and vendors shall not possess, place in their stock, have on their premises, sell, or otherwise dispose of any cigarettes to which stamps denoting the tax due on the cigarettes have not been affixed;

(2) Retailers and vendors shall require that properly cancelled stamps are affixed to all cigarettes purchased or otherwise received or accepted by them before they purchase or otherwise become the owner or possessor of the cigarettes;

(3) Retailers and vendors shall require from the wholesaler at the time of each purchase or receipt of cigarettes an invoice showing the quantity, kind, and price of the cigarettes and the stamps required to show that the tax has been paid and the date of sale or delivery;

(4) (A) The retailer shall keep records showing the description and date of the receipt of each lot of tobacco products, vapor products, alternative nicotine products, or e-liquid products, from whom purchased, when received on the premises, and any other requirements prescribed by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control. (B) The records required under subdivision (a)(4)(A) of this section are subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control;

(A) The retailer shall keep records showing the description and date of the receipt of each lot of tobacco products, vapor products, alternative nicotine products, or e-liquid products, from whom purchased, when received on the premises, and any other requirements prescribed by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control.

(B) The records required under subdivision (a)(4)(A) of this section are subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control;

(5) The secretary or the director may require retailer reports covering receipts and sales of tobacco products, vapor products, alternative nicotine products, and e-liquid products monthly or for any other period; and

(6) The retailer shall permit the department and Arkansas Tobacco Control or any peace officer acting under their direction to inspect the retailer's inventory of merchandise, documents, records, and premises, including any room or building used in connection with the retailer's business.

(b) Upon a retailer's failure to comply with any part of this section, the director may suspend or revoke the retailer's permit, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.

(c) A retailer or vendor who fails or refuses to retain in his or her files invoices of tobacco products, vapor products, alternative nicotine products, or e-liquid products, and stamps, or who fails or refuses to furnish the statements and information or make the reports concerning receipts and sales of tobacco products, vapor products, alternative nicotine products, or e-liquid products, as required by this subchapter or prescribed by the secretary or the director, or who violates any of the requirements of this section, upon conviction is guilty of a Class A misdemeanor.

Amended by Act 2019, No. 1071,§ 17, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4127, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4126, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4125, eff. 7/1/2019.

Amended by Act 2015, No. 1235,§ 10, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 24, eff. 8/16/2013.

Acts 1977, No. 546, §§ 22, 23; 1979, No. 911, §§ 10-12; A.S.A. 1947, §§ 84-4522, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 785, § 20.
Ark. Code Ann. § 26-35-504 — AR Code / Title 26 / Chapter 35 / Subchapter 5 / Section 26-35-504
Payment by warrants
Status: in_force

(a) The county collector of each county in the State of Arkansas shall receive county warrants in payment of county taxes, and the orders or warrants that may be payable on presentation of any town or city for their respective taxes. (b) This section shall not be so construed as to compel the county collector to accept any order or warrant that is by the laws of this state required to be refunded. Acts 1883, No. 114, § 112, p. 199; C. & M. Dig., § 10045; Acts 1935, No. 326, § 1; Pope's Dig., § 13804; A.S.A. 1947, § 84-929.

(a) The county collector of each county in the State of Arkansas shall receive county warrants in payment of county taxes, and the orders or warrants that may be payable on presentation of any town or city for their respective taxes.

(b) This section shall not be so construed as to compel the county collector to accept any order or warrant that is by the laws of this state required to be refunded.

Acts 1883, No. 114, § 112, p. 199; C. & M. Dig., § 10045; Acts 1935, No. 326, § 1; Pope's Dig., § 13804; A.S.A. 1947, § 84-929.
Ark. Code Ann. § 26-74-404 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-404
Conduct of election and results - Challenges
Status: in_force

(a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter. (b) When the election results have been certified, the county court shall immediately issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county. (c) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county within thirty (30) days after the date of publication of the proclamation. (d) (1) The county court shall notify the Secretary of the Department of Finance and Administration of the tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (2) (A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day challenge period, a one-half-percent tax on the gross receipts from the sale of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (B) In every county where the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the county at a rate of one-half percent (0.5%) of the sale price of the property and services or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (3) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (e) (1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order. (2) A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time. Amended by Act 2019, No. 910,§ 4395, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4394, eff. 7/1/2019. Acts 1991, No. 885, § 1; 1993, No. 266, § 3; 1995, No. 565, § 5; 2003, No. 1273, § 43.

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

(b) When the election results have been certified, the county court shall immediately issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the county.

(c) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the county within thirty (30) days after the date of publication of the proclamation.

(d) (1) The county court shall notify the Secretary of the Department of Finance and Administration of the tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (2) (A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day challenge period, a one-half-percent tax on the gross receipts from the sale of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (B) In every county where the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the county at a rate of one-half percent (0.5%) of the sale price of the property and services or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (3) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(1) The county court shall notify the Secretary of the Department of Finance and Administration of the tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.

(2) (A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day challenge period, a one-half-percent tax on the gross receipts from the sale of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (B) In every county where the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the county at a rate of one-half percent (0.5%) of the sale price of the property and services or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.

(A) If no election challenge is timely filed, there shall be levied, effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day challenge period, a one-half-percent tax on the gross receipts from the sale of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(B) In every county where the local sales and use tax has been adopted pursuant to the provisions of this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the county of tangible personal property and services purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the county at a rate of one-half percent (0.5%) of the sale price of the property and services or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.

(3) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(e) (1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order. (2) A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time.

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

(2) A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time.

Amended by Act 2019, No. 910,§ 4395, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4394, eff. 7/1/2019.

Acts 1991, No. 885, § 1; 1993, No. 266, § 3; 1995, No. 565, § 5; 2003, No. 1273, § 43.
Ark. Code Ann. § 26-75-314 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-314
Rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter. Amended by Act 2019, No. 315,§ 3069, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4445, eff. 7/1/2019. Acts 1975, No. 990, § 9; A.S.A. 1947, § 19-4521.

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.

Amended by Act 2019, No. 315,§ 3069, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4445, eff. 7/1/2019.

Acts 1975, No. 990, § 9; A.S.A. 1947, § 19-4521.
Ark. Code Ann. § 26-26-1304 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1304
Compensation
Status: in_force

(a) For their services in making any reassessment of property pursuant to the order of the Arkansas Public Service Commission, local assessment officers shall receive no compensation other than the salary or fees allowed by law for making the original assessment; but when the person making any reassessment does not officially serve the county, or district or subdivision thereof, compensation for which service is elsewhere provided, then each person so employed shall receive five dollars ($5.00) per day for each day's services. (b) Claims for services shall be presented, audited, and paid as are other claims against the county. Acts 1927, No. 129, § 30; Pope's Dig., § 2056; A.S.A. 1947, § 84-465.

(a) For their services in making any reassessment of property pursuant to the order of the Arkansas Public Service Commission, local assessment officers shall receive no compensation other than the salary or fees allowed by law for making the original assessment; but when the person making any reassessment does not officially serve the county, or district or subdivision thereof, compensation for which service is elsewhere provided, then each person so employed shall receive five dollars ($5.00) per day for each day's services.

(b) Claims for services shall be presented, audited, and paid as are other claims against the county.

Acts 1927, No. 129, § 30; Pope's Dig., § 2056; A.S.A. 1947, § 84-465.
Ark. Code Ann. § 26-63-205 — AR Code / Title 26 / Chapter 63 / Subchapter 2 / Section 26-63-205
Applicability of tax procedure provisions
Status: in_force

Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, § 26-18-101 et seq. Acts 2007, No. 182, § 1.

Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-51-101 — AR Code / Title 26 / Chapter 51 / Subchapter 1 / Section 26-51-101
Title
Status: in_force

This act shall be known and may be cited as the "Income Tax Act of 1929". Acts 1929, No. 118, Art. 1, § 1; Pope's Dig., § 14024; A.S.A. 1947, § 84-2001.

This act shall be known and may be cited as the "Income Tax Act of 1929".

Acts 1929, No. 118, Art. 1, § 1; Pope's Dig., § 14024; A.S.A. 1947, § 84-2001.
Ark. Code Ann. § 26-51-311 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-311
Qualified windmill blade manufacturing exemption
Status: in_force

(a) A qualified windmill blade manufacturer that meets the criteria found in subsection (b) of this section is exempt from income taxes levied under the Income Tax Act of 1929, § 26-51-101 et seq., until December 31, 2033. (b) A windmill blade manufacturer shall meet the following criteria in order to claim the income tax exemption provided in subsection (a) of this section: (1) Shall be classified in the North American Industry Classification System (NAICS) Code 333611, as in effect January 1, 2007; (2) Shall locate in the state before December 31, 2007; (3) Shall expend a minimum of one hundred fifty million dollars ($150,000,000) in the state within six (6) years of signing a financial incentive agreement with the Arkansas Economic Development Commission; and (4) Shall hire a minimum of one thousand (1,000) employees in the state within six (6) years of signing a financial incentive agreement with the commission. (c) If any of the criteria under subsection (b) of this section are not met, the income tax exemption in subsection (a) of this section shall expire in the year that the failure to meet any of the criteria for qualification occurs. Acts 2007, No. 990, §§ 1, 2; 2009, No. 736, § 1.

(a) A qualified windmill blade manufacturer that meets the criteria found in subsection (b) of this section is exempt from income taxes levied under the Income Tax Act of 1929, § 26-51-101 et seq., until December 31, 2033.

(b) A windmill blade manufacturer shall meet the following criteria in order to claim the income tax exemption provided in subsection (a) of this section: (1) Shall be classified in the North American Industry Classification System (NAICS) Code 333611, as in effect January 1, 2007; (2) Shall locate in the state before December 31, 2007; (3) Shall expend a minimum of one hundred fifty million dollars ($150,000,000) in the state within six (6) years of signing a financial incentive agreement with the Arkansas Economic Development Commission; and (4) Shall hire a minimum of one thousand (1,000) employees in the state within six (6) years of signing a financial incentive agreement with the commission.

(1) Shall be classified in the North American Industry Classification System (NAICS) Code 333611, as in effect January 1, 2007;

(2) Shall locate in the state before December 31, 2007;

(3) Shall expend a minimum of one hundred fifty million dollars ($150,000,000) in the state within six (6) years of signing a financial incentive agreement with the Arkansas Economic Development Commission; and

(4) Shall hire a minimum of one thousand (1,000) employees in the state within six (6) years of signing a financial incentive agreement with the commission.

(c) If any of the criteria under subsection (b) of this section are not met, the income tax exemption in subsection (a) of this section shall expire in the year that the failure to meet any of the criteria for qualification occurs.

Acts 2007, No. 990, §§ 1, 2; 2009, No. 736, § 1.
Ark. Code Ann. § 26-74-203 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-203
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 property, personal property, 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; and (7) "Lease" means a lease of a capital improvement of a public nature by and between a county as lessee and a person as lessor, except as used in § 26-74-204 . Amended by Act 2019, No. 910,§ 4366, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, § 21, as added by Acts 1983, No. 723, § 1; A.S.A. 1947, § 17-2039; Acts 1995, No. 565, § 15; 2005, No. 2275, § 2; 2007, No. 1045, § 4.

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 property, personal property, 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; and

(7) "Lease" means a lease of a capital improvement of a public nature by and between a county as lessee and a person as lessor, except as used in § 26-74-204 .

Amended by Act 2019, No. 910,§ 4366, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, § 21, as added by Acts 1983, No. 723, § 1; A.S.A. 1947, § 17-2039; Acts 1995, No. 565, § 15; 2005, No. 2275, § 2; 2007, No. 1045, § 4.