Ark. Code Ann. § 26-38-101 — AR Code / Title 26 / Chapter 38 / Subchapter 1 / Section 26-38-101
Uncertified sales to state prior to 1970 canceled
Status: in_force

(a) All sales of lands to the state for nonpayment of taxes for the year 1970 and all years prior thereto, which have not been certified to the Commissioner of State Lands and respecting which sales there is no record in the office of the Commissioner of State Lands, are canceled. The state releases all of its right, title, or interest in and to: (1) All lands sold to the state for nonpayment of taxes for the year 1970 and all years prior thereto, to which lands the Commissioner of State Lands has executed deeds in favor of the grantees in such deeds, their heirs, successors, and assigns; and (2) All such lands as have not been disposed of by the Commissioner of State Lands as aforesaid, but which lands have been placed back on the tax books of the counties wherein the lands lie, and the taxes have been paid thereon for more than seven (7) years since they were sold to the state. (b) The provisions of this section apply whether or not the lands were ever certified to the county clerk and whether or not the lands were certified by the county clerk to the Commissioner of State Lands. Acts 1963, No. 126, § 1; A.S.A. 1947, § 84-1336; Acts 1997, No. 502, § 1.

(a) All sales of lands to the state for nonpayment of taxes for the year 1970 and all years prior thereto, which have not been certified to the Commissioner of State Lands and respecting which sales there is no record in the office of the Commissioner of State Lands, are canceled. The state releases all of its right, title, or interest in and to: (1) All lands sold to the state for nonpayment of taxes for the year 1970 and all years prior thereto, to which lands the Commissioner of State Lands has executed deeds in favor of the grantees in such deeds, their heirs, successors, and assigns; and (2) All such lands as have not been disposed of by the Commissioner of State Lands as aforesaid, but which lands have been placed back on the tax books of the counties wherein the lands lie, and the taxes have been paid thereon for more than seven (7) years since they were sold to the state.

(1) All lands sold to the state for nonpayment of taxes for the year 1970 and all years prior thereto, to which lands the Commissioner of State Lands has executed deeds in favor of the grantees in such deeds, their heirs, successors, and assigns; and

(2) All such lands as have not been disposed of by the Commissioner of State Lands as aforesaid, but which lands have been placed back on the tax books of the counties wherein the lands lie, and the taxes have been paid thereon for more than seven (7) years since they were sold to the state.

(b) The provisions of this section apply whether or not the lands were ever certified to the county clerk and whether or not the lands were certified by the county clerk to the Commissioner of State Lands.

Acts 1963, No. 126, § 1; A.S.A. 1947, § 84-1336; Acts 1997, No. 502, § 1.
Ark. Code Ann. § 26-39-204 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-204
County collector to pay in kind
Status: in_force

(a) The county collector shall pay into the State Treasury and the county treasury, in kind, all money collected by him or her, whether specie, United States paper currency, national bank notes, silver or gold certificates, or warrants or scrip, or check drawn on the county collector's account, as authorized by law to be received. (b) Every county collector or other officer who shall fail to comply with the provisions of this section shall: (1) Be fined one hundred dollars ($100) for each violation; (2) Be held liable on his or her official bond for the difference in value between the funds received and those paid; and (3) Not be eligible to hold any office of trust in this state. Acts 1883, No. 114, § 113, p. 199; C. & M. Dig., § 10046; Pope's Dig., § 13805; A.S.A. 1947, § 84-1402; Acts 2003, No. 295, § 9.

(a) The county collector shall pay into the State Treasury and the county treasury, in kind, all money collected by him or her, whether specie, United States paper currency, national bank notes, silver or gold certificates, or warrants or scrip, or check drawn on the county collector's account, as authorized by law to be received.

(b) Every county collector or other officer who shall fail to comply with the provisions of this section shall: (1) Be fined one hundred dollars ($100) for each violation; (2) Be held liable on his or her official bond for the difference in value between the funds received and those paid; and (3) Not be eligible to hold any office of trust in this state.

(1) Be fined one hundred dollars ($100) for each violation;

(2) Be held liable on his or her official bond for the difference in value between the funds received and those paid; and

(3) Not be eligible to hold any office of trust in this state.

Acts 1883, No. 114, § 113, p. 199; C. & M. Dig., § 10046; Pope's Dig., § 13805; A.S.A. 1947, § 84-1402; Acts 2003, No. 295, § 9.
Ark. Code Ann. § 26-35-901 — AR Code / Title 26 / Chapter 35 / Subchapter 9 / Section 26-35-901
Taxes erroneously assessed and paid
Status: in_force

(a) (1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c) , upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid. (2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid. (3) If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered. (4) A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section. (b) The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit. Amended by Act 2017, No. 659,§ 9, eff. 8/1/2017. Amended by Act 2017, No. 729,§ 2, eff. 3/28/2017. Acts 1883, No. 114, § 209, p. 199; C. & M. Dig., § 10180; Pope's Dig., § 13963; A.S.A. 1947, § 84-935; Acts 1999, No. 572, § 8.

(a) (1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c) , upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid. (2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid. (3) If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered. (4) A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section.

(1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c) , upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid.

(2) All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid.

(3) If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered.

(4) A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section.

(b) The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit.

Amended by Act 2017, No. 659,§ 9, eff. 8/1/2017.

Amended by Act 2017, No. 729,§ 2, eff. 3/28/2017.

Acts 1883, No. 114, § 209, p. 199; C. & M. Dig., § 10180; Pope's Dig., § 13963; A.S.A. 1947, § 84-935; Acts 1999, No. 572, § 8.
Ark. Code Ann. § 26-56-222 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-222
Disposition of funds collected under sections 26-56-201, 26-56-214, and 27-14-601
Status: in_force

(a) All of the additional taxes, fees, penalties, and interest collected under §§ 26-56-201 , 26-56-214 , and 27-14-601 shall be classified as special revenues and shall be deposited into the State Treasury. (b) After deducting the amount to be credited to the Constitutional Officers Fund and the State Central Services Fund as provided under the Revenue Stabilization Law, § 19-5-101 et seq., the Treasurer of State shall transfer on the last business day of each month: (1) Fifteen percent (15%) of the amount thereof to the County Aid Fund; (2) Fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and (3) Seventy percent (70%) of the amount thereof to the State Highway and Transportation Department Fund. (c) The funds shall be further disbursed in the same manner and used for the same purposes as set out in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq. Acts 1991, No. 219, § 6.

(a) All of the additional taxes, fees, penalties, and interest collected under §§ 26-56-201 , 26-56-214 , and 27-14-601 shall be classified as special revenues and shall be deposited into the State Treasury.

(b) After deducting the amount to be credited to the Constitutional Officers Fund and the State Central Services Fund as provided under the Revenue Stabilization Law, § 19-5-101 et seq., the Treasurer of State shall transfer on the last business day of each month: (1) Fifteen percent (15%) of the amount thereof to the County Aid Fund; (2) Fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and (3) Seventy percent (70%) of the amount thereof to the State Highway and Transportation Department Fund.

(1) Fifteen percent (15%) of the amount thereof to the County Aid Fund;

(2) Fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and

(3) Seventy percent (70%) of the amount thereof to the State Highway and Transportation Department Fund.

(c) The funds shall be further disbursed in the same manner and used for the same purposes as set out in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

Acts 1991, No. 219, § 6.
Ark. Code Ann. § 26-26-302 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-302
Assessment records to be kept current
Status: in_force

(a) It shall be the duty of each county assessor to keep his or her appraisal and assessment data and records current by securing the necessary field data and making changes in valuations as changes occur in land use and improvements, and as errors are discovered and corrected, so that his or her records will at all times show the valuation of property in accordance with the provisions of this subchapter. (b) Whenever land assessed on an acreage basis is subdivided into lots, the land shall be reassessed on the basis of lots, and whenever land is rezoned for a different use, the land shall be reassessed on the basis of its new classification. Acts 1955, No. 153, § 6; A.S.A. 1947, § 84-475.

(a) It shall be the duty of each county assessor to keep his or her appraisal and assessment data and records current by securing the necessary field data and making changes in valuations as changes occur in land use and improvements, and as errors are discovered and corrected, so that his or her records will at all times show the valuation of property in accordance with the provisions of this subchapter.

(b) Whenever land assessed on an acreage basis is subdivided into lots, the land shall be reassessed on the basis of lots, and whenever land is rezoned for a different use, the land shall be reassessed on the basis of its new classification.

Acts 1955, No. 153, § 6; A.S.A. 1947, § 84-475.
Ark. Code Ann. § 26-51-1704 — AR Code / Title 26 / Chapter 51 / Subchapter 17 / Section 26-51-1704
Sale, assignment, and transfer of tax credit allowed
Status: in_force

(a) All or any portion of Arkansas low-income housing tax credit issued in accordance with the provisions of this subchapter may be transferred, sold, or assigned but only in connection with the sale or transfer of the interest in the qualified project or in the taxpayer. (b) An owner or transferee desiring to make a transfer, sale, or assignment as described in subsection (a) of this section shall submit to the Secretary of the Department of Finance and Administration a statement which describes the amount of Arkansas low-income housing tax credit for which transfer, sale, or assignment of Arkansas low-income housing tax credit is eligible. The owner shall provide to the secretary such information as is specified by the Department of Finance and Administration in rules so that the Arkansas low-income housing tax credit may be properly allocated. (c) In the event that recapture of Arkansas low-income housing tax credit is required pursuant to § 26-51-1703(b) , the statements submitted to the secretary as provided in this section shall include the proportion of the Arkansas low-income housing tax credit required to be recaptured, the identity of each transferee subject to recapture, and the amount of Arkansas low-income housing tax credit previously transferred to such transferee and such other information as is specified by the department in rules. Amended by Act 2019, No. 315,§ 2982, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3792, eff. 7/1/2019. Acts 1997, No. 1332, § 4.

(a) All or any portion of Arkansas low-income housing tax credit issued in accordance with the provisions of this subchapter may be transferred, sold, or assigned but only in connection with the sale or transfer of the interest in the qualified project or in the taxpayer.

(b) An owner or transferee desiring to make a transfer, sale, or assignment as described in subsection (a) of this section shall submit to the Secretary of the Department of Finance and Administration a statement which describes the amount of Arkansas low-income housing tax credit for which transfer, sale, or assignment of Arkansas low-income housing tax credit is eligible. The owner shall provide to the secretary such information as is specified by the Department of Finance and Administration in rules so that the Arkansas low-income housing tax credit may be properly allocated.

(c) In the event that recapture of Arkansas low-income housing tax credit is required pursuant to § 26-51-1703(b) , the statements submitted to the secretary as provided in this section shall include the proportion of the Arkansas low-income housing tax credit required to be recaptured, the identity of each transferee subject to recapture, and the amount of Arkansas low-income housing tax credit previously transferred to such transferee and such other information as is specified by the department in rules.

Amended by Act 2019, No. 315,§ 2982, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3792, eff. 7/1/2019.

Acts 1997, No. 1332, § 4.
Ark. Code Ann. § 26-51-1901 — AR Code / Title 26 / Chapter 51 / Subchapter 19 / Section 26-51-1901
Legislative intent
Status: in_force

It is recognized that the reimbursement or payment by an employer of or for tuition for employee training or courses that aid in improving job skills is in the best interest of the state. Increasing the skills and abilities of the workforce allows Arkansas to compete for jobs that require specialized knowledge and talent not available in sufficient supply. In order to reward those employers who subsidize educational opportunities for their employees and to encourage other employers to make such benefits available to their employees, it is necessary to create an incentive. Acts 1999, No. 1036, § 1; 2005, No. 1232, § 7.

It is recognized that the reimbursement or payment by an employer of or for tuition for employee training or courses that aid in improving job skills is in the best interest of the state. Increasing the skills and abilities of the workforce allows Arkansas to compete for jobs that require specialized knowledge and talent not available in sufficient supply. In order to reward those employers who subsidize educational opportunities for their employees and to encourage other employers to make such benefits available to their employees, it is necessary to create an incentive.

Acts 1999, No. 1036, § 1; 2005, No. 1232, § 7.
Ark. Code Ann. § 26-4-204 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-204
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 9; A.S.A. 1947, § 84-4809.

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

Acts 1983, No. 276, § 9; A.S.A. 1947, § 84-4809.
Ark. Code Ann. § 26-26-1612 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1612
Recording and certification of valuation
Status: in_force

(a) When the Tax Division of the Arkansas Public Service Commission has ascertained the assessed value of the property of any company which it is required to originally assess other than bus lines, motor freight, airlines, water transportation companies, and private car companies, the valuation shall be entered in detail in a record to be kept for that purpose. (b) On or before July 15 of each year, it shall be the duty of the division to certify out, through its director or secretary, to the proper official of the respective counties in which is located or operated any property which it is required to assess so much of the value of the property as has been assigned or apportioned to each county and the districts and towns thereof. (c) The official shall enter upon the proper record the assessments certified, and neither the county assessor, the county equalization board, nor the county court has authority to change the assessment so certified, and the taxes shall be extended and collection made on the assessment so certified in like manner as extension and collection is made in case of property locally assessed. Acts 1927, No. 129, § 23; Pope's Dig., § 2049; Acts 1953, No. 388, § 2; 1961, No. 129, § 5; 1980 (2nd Ex. Sess.), No. 3, § 1; A.S.A. 1947, § 84-611.

(a) When the Tax Division of the Arkansas Public Service Commission has ascertained the assessed value of the property of any company which it is required to originally assess other than bus lines, motor freight, airlines, water transportation companies, and private car companies, the valuation shall be entered in detail in a record to be kept for that purpose.

(b) On or before July 15 of each year, it shall be the duty of the division to certify out, through its director or secretary, to the proper official of the respective counties in which is located or operated any property which it is required to assess so much of the value of the property as has been assigned or apportioned to each county and the districts and towns thereof.

(c) The official shall enter upon the proper record the assessments certified, and neither the county assessor, the county equalization board, nor the county court has authority to change the assessment so certified, and the taxes shall be extended and collection made on the assessment so certified in like manner as extension and collection is made in case of property locally assessed.

Acts 1927, No. 129, § 23; Pope's Dig., § 2049; Acts 1953, No. 388, § 2; 1961, No. 129, § 5; 1980 (2nd Ex. Sess.), No. 3, § 1; A.S.A. 1947, § 84-611.
Ark. Code Ann. § 26-17-302 — AR Code / Title 26 / Chapter 17 / Subchapter 3 / Section 26-17-302
Motor vehicle license fees
Status: in_force

The Secretary of the Department of Finance and Administration shall collect the motor vehicle license fees prescribed by law, and he or she is empowered to make and enforce the necessary rules to ensure those collections. Amended by Act 2019, No. 315,§ 2935, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3597, eff. 7/1/2019. Acts 1933, No. 94, § 1; Pope's Dig., § 13357; A.S.A. 1947, § 84-1707.

The Secretary of the Department of Finance and Administration shall collect the motor vehicle license fees prescribed by law, and he or she is empowered to make and enforce the necessary rules to ensure those collections.

Amended by Act 2019, No. 315,§ 2935, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3597, eff. 7/1/2019.

Acts 1933, No. 94, § 1; Pope's Dig., § 13357; A.S.A. 1947, § 84-1707.
Ark. Code Ann. § 26-35-1005 — AR Code / Title 26 / Chapter 35 / Subchapter 10 / Section 26-35-1005
Definition
Status: in_force

As used in this subchapter, "book" means either paper or computer storage and retrieval of tax information. Acts 1999, No. 215, § 1.

As used in this subchapter, "book" means either paper or computer storage and retrieval of tax information.

Acts 1999, No. 215, § 1.
Ark. Code Ann. § 26-18-212 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-212
Failure to file a return after notification
Status: in_force

If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a) , § 26-51-908(g)(2) , § 26-52-501(a) , § 26-53-125(a)(1) , or § 26-55-229(b) , because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect. Amended by Act 2019, No. 910,§ 3609, eff. 7/1/2019. Acts 1991, No. 688, § 6; 1993, No. 621, § 1; 2011, No. 788, § 1.

If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a) , § 26-51-908(g)(2) , § 26-52-501(a) , § 26-53-125(a)(1) , or § 26-55-229(b) , because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.

Amended by Act 2019, No. 910,§ 3609, eff. 7/1/2019.

Acts 1991, No. 688, § 6; 1993, No. 621, § 1; 2011, No. 788, § 1.
Ark. Code Ann. § 26-17-402 — AR Code / Title 26 / Chapter 17 / Subchapter 4 / Section 26-17-402
Authority to enter agreements
Status: in_force

The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of public and private records, documents, books, and all other matters relative to taxes in which any state may be interested if the state or United States Government is a party to such an agreement or pact. Amended by Act 2019, No. 910,§ 3600, eff. 7/1/2019. Acts 1949, No. 144, § 1; A.S.A. 1947, § 84-1731.

The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of public and private records, documents, books, and all other matters relative to taxes in which any state may be interested if the state or United States Government is a party to such an agreement or pact.

Amended by Act 2019, No. 910,§ 3600, eff. 7/1/2019.

Acts 1949, No. 144, § 1; A.S.A. 1947, § 84-1731.
Ark. Code Ann. § 26-74-201 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-201
Purpose
Status: in_force

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature. (b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature. (c) (1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax. Acts 1981 (1st Ex. Sess.), No. 26, § 24, as added by Acts 1983, No. 723, § 7; A.S.A. 1947, § 17-2042; Acts 2001, No. 1560, § 3.

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature.

(b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.

(c) (1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.

(1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes.

(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.

Acts 1981 (1st Ex. Sess.), No. 26, § 24, as added by Acts 1983, No. 723, § 7; A.S.A. 1947, § 17-2042; Acts 2001, No. 1560, § 3.
Ark. Code Ann. § 26-26-1203 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1203
Merchants
Status: in_force

(a) Any person owning or having in his or her possession or under his or her control, within this state, with authority to sell it, any personal property purchased with a view to its being sold at a profit, or which has been consigned to him or her from any place out of this state, to be sold within this state, shall be held to be a merchant for the purpose of this valuation. (b) (1) The property shall be listed for taxation and in estimating the value the merchant shall take the average value of the property in his or her possession or under his or her control during the year immediately preceding January 1 of the year in which the assessment is made. (2) If the merchant has not been engaged in the business for one (1) year, then he or she shall take the average valuation during such time as he or she shall have been so engaged. (3) If the merchant is commencing business, he or she shall take the value of the property at the time of assessment. Acts 1883, No. 114, § 26, p. 199; 1887, No. 92, § 10, p. 143; C. & M. Dig., § 9942; Pope's Dig., § 13726; A.S.A. 1947, § 84-429.

(a) Any person owning or having in his or her possession or under his or her control, within this state, with authority to sell it, any personal property purchased with a view to its being sold at a profit, or which has been consigned to him or her from any place out of this state, to be sold within this state, shall be held to be a merchant for the purpose of this valuation.

(b) (1) The property shall be listed for taxation and in estimating the value the merchant shall take the average value of the property in his or her possession or under his or her control during the year immediately preceding January 1 of the year in which the assessment is made. (2) If the merchant has not been engaged in the business for one (1) year, then he or she shall take the average valuation during such time as he or she shall have been so engaged. (3) If the merchant is commencing business, he or she shall take the value of the property at the time of assessment.

(1) The property shall be listed for taxation and in estimating the value the merchant shall take the average value of the property in his or her possession or under his or her control during the year immediately preceding January 1 of the year in which the assessment is made.

(2) If the merchant has not been engaged in the business for one (1) year, then he or she shall take the average valuation during such time as he or she shall have been so engaged.

(3) If the merchant is commencing business, he or she shall take the value of the property at the time of assessment.

Acts 1883, No. 114, § 26, p. 199; 1887, No. 92, § 10, p. 143; C. & M. Dig., § 9942; Pope's Dig., § 13726; A.S.A. 1947, § 84-429.
Ark. Code Ann. § 26-39-402 — AR Code / Title 26 / Chapter 39 / Subchapter 4 / Section 26-39-402
Review by county court
Status: in_force

(a) All county collectors' settlements shall be made and filed with the county courts on or before the fourth Monday of December each year. (b) (1) It is the duty of the county courts to pass upon the settlements of the county collectors and to approve, reject, or restate them on or before December 31 of each year. (2) Failure of the county judge to so approve, reject, or restate the settlements 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. Acts 1935, No. 282, § 2; Pope's Dig., § 13903; Acts 1941, No. 64, § 1; 1981, No. 846, § 1; A.S.A. 1947, § 84-1410; Acts 2005, No. 1994, § 172.

(a) All county collectors' settlements shall be made and filed with the county courts on or before the fourth Monday of December each year.

(b) (1) It is the duty of the county courts to pass upon the settlements of the county collectors and to approve, reject, or restate them on or before December 31 of each year. (2) Failure of the county judge to so approve, reject, or restate the settlements 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.

(1) It is the duty of the county courts to pass upon the settlements of the county collectors and to approve, reject, or restate them on or before December 31 of each year.

(2) Failure of the county judge to so approve, reject, or restate the settlements 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.

Acts 1935, No. 282, § 2; Pope's Dig., § 13903; Acts 1941, No. 64, § 1; 1981, No. 846, § 1; A.S.A. 1947, § 84-1410; Acts 2005, No. 1994, § 172.
Ark. Code Ann. § 26-51-718 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-718
Procedure when allocation does not fairly represent taxpayer's business activity
Status: in_force

If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable: (a) separate accounting; (b) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or (c) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income. Amended by Act 2019, No. 822,§ 9, eff. 1/1/2021. Amended by Act 2019, No. 910,§ 3730, eff. 7/1/2019. Acts 1961, No. 413, § 18; A.S.A. 1947, § 84-2072.

If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

(a) separate accounting;

(b) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

(c) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.

Amended by Act 2019, No. 822,§ 9, eff. 1/1/2021.

Amended by Act 2019, No. 910,§ 3730, eff. 7/1/2019.

Acts 1961, No. 413, § 18; A.S.A. 1947, § 84-2072.
Ark. Code Ann. § 26-38-209 — AR Code / Title 26 / Chapter 38 / Subchapter 2 / Section 26-38-209
Application
Status: in_force

The provisions of this subchapter are applicable to all forfeitures and conveyances to the state or from the state whether such forfeiture or conveyance occurred before or after March 23, 1993. Acts 1993, No. 646, § 9.

The provisions of this subchapter are applicable to all forfeitures and conveyances to the state or from the state whether such forfeiture or conveyance occurred before or after March 23, 1993.

Acts 1993, No. 646, § 9.
Ark. Code Ann. § 26-52-444 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-444
Sales tax holiday - Definitions
Status: in_force

(a) As used in this section: (1) "Clothing" means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars ($100); (2) "Clothing accessory or equipment" means an incidental item worn on the person or in conjunction with clothing for which the gross receipts or gross proceeds paid for the item of clothing accessory or equipment is less than fifty dollars ($50.00); (3) (A) "Electronic device" includes without limitation: (i) A calculator; (ii) A cellular phone; (iii) A computer mouse; (iv) A computer monitor; (v) A computer keyboard; (vi) A desktop computer; (vii) An e-reader; (viii) A laptop computer; (ix) A printer; and (x) A tablet. (B) "Electronic device" does not include a: (i) Video game console, system, or device; (ii) Television; (iii) Music or video player; or (iv) System, device, or peripheral designed or intended primarily for recreational use; (4) "School art supply" means an item commonly used by a student in a course of study for artwork; (5) "School instructional material" means written material commonly used by a student in a course of study as a reference and to learn the subject being taught; and (6) "School supply" means an item commonly used by a student in a course of study. (b) The gross receipts or gross proceeds derived from the sale of the following items 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., every year from 12:01 a.m. on the first Saturday in August and ending at 11:59 p.m. the following Sunday: (1) Clothing; (2) Clothing accessory or equipment; (3) An electronic device; (4) School art supply; (5) School instructional material; and (6) School supply. (c) The Department of Finance and Administration shall promulgate rules to implement this section. Amended by Act 2021, No. 944,§ 1, eff. 7/1/2021. Acts 2011, No. 757, § 1.

(a) As used in this section: (1) "Clothing" means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars ($100); (2) "Clothing accessory or equipment" means an incidental item worn on the person or in conjunction with clothing for which the gross receipts or gross proceeds paid for the item of clothing accessory or equipment is less than fifty dollars ($50.00); (3) (A) "Electronic device" includes without limitation: (i) A calculator; (ii) A cellular phone; (iii) A computer mouse; (iv) A computer monitor; (v) A computer keyboard; (vi) A desktop computer; (vii) An e-reader; (viii) A laptop computer; (ix) A printer; and (x) A tablet. (B) "Electronic device" does not include a: (i) Video game console, system, or device; (ii) Television; (iii) Music or video player; or (iv) System, device, or peripheral designed or intended primarily for recreational use; (4) "School art supply" means an item commonly used by a student in a course of study for artwork; (5) "School instructional material" means written material commonly used by a student in a course of study as a reference and to learn the subject being taught; and (6) "School supply" means an item commonly used by a student in a course of study.

(1) "Clothing" means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars ($100);

(2) "Clothing accessory or equipment" means an incidental item worn on the person or in conjunction with clothing for which the gross receipts or gross proceeds paid for the item of clothing accessory or equipment is less than fifty dollars ($50.00);

(3) (A) "Electronic device" includes without limitation: (i) A calculator; (ii) A cellular phone; (iii) A computer mouse; (iv) A computer monitor; (v) A computer keyboard; (vi) A desktop computer; (vii) An e-reader; (viii) A laptop computer; (ix) A printer; and (x) A tablet. (B) "Electronic device" does not include a: (i) Video game console, system, or device; (ii) Television; (iii) Music or video player; or (iv) System, device, or peripheral designed or intended primarily for recreational use;

(A) "Electronic device" includes without limitation: (i) A calculator; (ii) A cellular phone; (iii) A computer mouse; (iv) A computer monitor; (v) A computer keyboard; (vi) A desktop computer; (vii) An e-reader; (viii) A laptop computer; (ix) A printer; and (x) A tablet.

(i) A calculator;

(ii) A cellular phone;

(iii) A computer mouse;

(iv) A computer monitor;

(v) A computer keyboard;

(vi) A desktop computer;

(vii) An e-reader;

(viii) A laptop computer;

(ix) A printer; and

(x) A tablet.

(B) "Electronic device" does not include a: (i) Video game console, system, or device; (ii) Television; (iii) Music or video player; or (iv) System, device, or peripheral designed or intended primarily for recreational use;

(i) Video game console, system, or device;

(ii) Television;

(iii) Music or video player; or

(iv) System, device, or peripheral designed or intended primarily for recreational use;

(4) "School art supply" means an item commonly used by a student in a course of study for artwork;

(5) "School instructional material" means written material commonly used by a student in a course of study as a reference and to learn the subject being taught; and

(6) "School supply" means an item commonly used by a student in a course of study.

(b) The gross receipts or gross proceeds derived from the sale of the following items 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., every year from 12:01 a.m. on the first Saturday in August and ending at 11:59 p.m. the following Sunday: (1) Clothing; (2) Clothing accessory or equipment; (3) An electronic device; (4) School art supply; (5) School instructional material; and (6) School supply.

(1) Clothing;

(2) Clothing accessory or equipment;

(3) An electronic device;

(4) School art supply;

(5) School instructional material; and

(6) School supply.

(c) The Department of Finance and Administration shall promulgate rules to implement this section.

Amended by Act 2021, No. 944,§ 1, eff. 7/1/2021.

Acts 2011, No. 757, § 1.
Ark. Code Ann. § 26-74-222 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-222
Levy of sales tax only
Status: in_force

(a) In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or § 26-74-301 et seq., which has not adopted a one percent (1%) countywide compensating use tax, the one percent (1%) countywide sales tax is levied and recognized to be in full force and effect as of the date of its adoption and previous levy by the county. (b) The collection and distribution of funds collected pursuant to this section shall be pursuant to this subchapter or § 26-74-301 et seq., and the procedures thereunder. Acts 1987, No. 826, §§ 1, 2.

(a) In any county having previously adopted a one percent (1%) countywide sales tax pursuant to this subchapter or § 26-74-301 et seq., which has not adopted a one percent (1%) countywide compensating use tax, the one percent (1%) countywide sales tax is levied and recognized to be in full force and effect as of the date of its adoption and previous levy by the county.

(b) The collection and distribution of funds collected pursuant to this section shall be pursuant to this subchapter or § 26-74-301 et seq., and the procedures thereunder.

Acts 1987, No. 826, §§ 1, 2.
Ark. Code Ann. § 26-26-202 — AR Code / Title 26 / Chapter 26 / Subchapter 2 / Section 26-26-202
Refusal to give name or description of property
Status: in_force

(a) It shall be unlawful for any person to refuse to give the county assessor or the appointed deputy his or her name and a complete and accurate description of his or her personal and real property, together with the location and value of it. (b) Any person so refusing, upon conviction, shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) and not more than twenty-five dollars ($25.00). Acts 1929, No. 172, § 14; Pope's Dig., § 13665; A.S.A. 1947, § 84-443; Acts 2005, No. 1994, § 165.

(a) It shall be unlawful for any person to refuse to give the county assessor or the appointed deputy his or her name and a complete and accurate description of his or her personal and real property, together with the location and value of it.

(b) Any person so refusing, upon conviction, shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) and not more than twenty-five dollars ($25.00).

Acts 1929, No. 172, § 14; Pope's Dig., § 13665; A.S.A. 1947, § 84-443; Acts 2005, No. 1994, § 165.
Ark. Code Ann. § 26-26-301 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-301
Duties of officers
Status: in_force

(a) All duties imposed by this subchapter on all state and county officers are declared to be mandatory, and any officer who neglects, fails, or refuses to perform any such duty shall be subject to removal from office and liable on his or her official bond for such neglect, failure, or refusal. (b) (1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the state may, and the Attorney General shall, institute in the proper court mandamus proceedings to compel the state officer to perform his or her duties. (2) Upon the refusal or failure of any county officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the county may, and the prosecuting attorney of the district including such county shall, institute in the proper court mandamus proceedings to compel the county officer to perform his or her duties. Acts 1955, No. 153, § 13; A.S.A. 1947, § 84-478.

(a) All duties imposed by this subchapter on all state and county officers are declared to be mandatory, and any officer who neglects, fails, or refuses to perform any such duty shall be subject to removal from office and liable on his or her official bond for such neglect, failure, or refusal.

(b) (1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the state may, and the Attorney General shall, institute in the proper court mandamus proceedings to compel the state officer to perform his or her duties. (2) Upon the refusal or failure of any county officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the county may, and the prosecuting attorney of the district including such county shall, institute in the proper court mandamus proceedings to compel the county officer to perform his or her duties.

(1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the state may, and the Attorney General shall, institute in the proper court mandamus proceedings to compel the state officer to perform his or her duties.

(2) Upon the refusal or failure of any county officer to perform any duty imposed upon him or her under the provisions of this subchapter, any citizen of the county may, and the prosecuting attorney of the district including such county shall, institute in the proper court mandamus proceedings to compel the county officer to perform his or her duties.

Acts 1955, No. 153, § 13; A.S.A. 1947, § 84-478.
Ark. Code Ann. § 26-54-109 — AR Code / Title 26 / Chapter 54 / Section 26-54-109
Lists of corporations to be prepared
Status: in_force

(a) (1) The Bank Commissioner, Insurance Commissioner, and any other officer or agency of the state authorized to issue corporate permits or authorities to do business in this state shall prepare and maintain a correct list of all corporations organizing or qualifying through their respective offices or agencies. (2) Each official or agency shall file with the Secretary of State a monthly report showing: (A) The name and address of each new corporation organized or qualified; (B) The authorized and outstanding capital stock; (C) The name changes, mergers, charter forfeitures, or withdrawals; (D) The name and address of each corporation that has provided official notification regarding the dissolution of the corporation; and (E) All other information concerning the corporation required by the Secretary of State. (b) Upon request of the Secretary of State, each official or agency shall prepare and certify to the Secretary of State a complete list of the names and addresses of all corporations that have organized or qualified through their respective office or agency and that are subject to the provisions of this chapter. (c) Officials or agencies of the state, county, or municipalities authorized to issue permits shall notify each corporation receiving a permit of the requirements to register the corporation with the Secretary of State before conducting business in Arkansas. (d) (1) A corporation filing instruments providing for the organization of any common law or statutory trust or similar organization with any county clerk, or other clerk of the various counties of this state, shall file them in duplicate. (2) The clerk receiving the documents for filing or recordation shall file mark them and forward the file-marked duplicate to the Secretary of State. (e) (1) The Secretary of the Department of Finance and Administration shall provide the Secretary of State a list of corporations doing business in this state and filing tax reports with the Department of Finance and Administration. (2) However, the Secretary of the Department of Finance and Administration shall not include any information deemed confidential by any other law. Amended by Act 2021, No. 523,§ 18, eff. 4/1/2021. Amended by Act 2021, No. 523,§ 17, eff. 4/1/2021. Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021. Amended by Act 2019, No. 910,§ 3935, eff. 7/1/2019. Acts 1979, No. 889, § 8; A.S.A. 1947, § 84-1840; Acts 1987, No. 19, § 4.

(a) (1) The Bank Commissioner, Insurance Commissioner, and any other officer or agency of the state authorized to issue corporate permits or authorities to do business in this state shall prepare and maintain a correct list of all corporations organizing or qualifying through their respective offices or agencies. (2) Each official or agency shall file with the Secretary of State a monthly report showing: (A) The name and address of each new corporation organized or qualified; (B) The authorized and outstanding capital stock; (C) The name changes, mergers, charter forfeitures, or withdrawals; (D) The name and address of each corporation that has provided official notification regarding the dissolution of the corporation; and (E) All other information concerning the corporation required by the Secretary of State.

(1) The Bank Commissioner, Insurance Commissioner, and any other officer or agency of the state authorized to issue corporate permits or authorities to do business in this state shall prepare and maintain a correct list of all corporations organizing or qualifying through their respective offices or agencies.

(2) Each official or agency shall file with the Secretary of State a monthly report showing: (A) The name and address of each new corporation organized or qualified; (B) The authorized and outstanding capital stock; (C) The name changes, mergers, charter forfeitures, or withdrawals; (D) The name and address of each corporation that has provided official notification regarding the dissolution of the corporation; and (E) All other information concerning the corporation required by the Secretary of State.

(A) The name and address of each new corporation organized or qualified;

(B) The authorized and outstanding capital stock;

(C) The name changes, mergers, charter forfeitures, or withdrawals;

(D) The name and address of each corporation that has provided official notification regarding the dissolution of the corporation; and

(E) All other information concerning the corporation required by the Secretary of State.

(b) Upon request of the Secretary of State, each official or agency shall prepare and certify to the Secretary of State a complete list of the names and addresses of all corporations that have organized or qualified through their respective office or agency and that are subject to the provisions of this chapter.

(c) Officials or agencies of the state, county, or municipalities authorized to issue permits shall notify each corporation receiving a permit of the requirements to register the corporation with the Secretary of State before conducting business in Arkansas.

(d) (1) A corporation filing instruments providing for the organization of any common law or statutory trust or similar organization with any county clerk, or other clerk of the various counties of this state, shall file them in duplicate. (2) The clerk receiving the documents for filing or recordation shall file mark them and forward the file-marked duplicate to the Secretary of State.

(1) A corporation filing instruments providing for the organization of any common law or statutory trust or similar organization with any county clerk, or other clerk of the various counties of this state, shall file them in duplicate.

(2) The clerk receiving the documents for filing or recordation shall file mark them and forward the file-marked duplicate to the Secretary of State.

(e) (1) The Secretary of the Department of Finance and Administration shall provide the Secretary of State a list of corporations doing business in this state and filing tax reports with the Department of Finance and Administration. (2) However, the Secretary of the Department of Finance and Administration shall not include any information deemed confidential by any other law.

(1) The Secretary of the Department of Finance and Administration shall provide the Secretary of State a list of corporations doing business in this state and filing tax reports with the Department of Finance and Administration.

(2) However, the Secretary of the Department of Finance and Administration shall not include any information deemed confidential by any other law.

Amended by Act 2021, No. 523,§ 18, eff. 4/1/2021.

Amended by Act 2021, No. 523,§ 17, eff. 4/1/2021.

Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021.

Amended by Act 2019, No. 910,§ 3935, eff. 7/1/2019.

Acts 1979, No. 889, § 8; A.S.A. 1947, § 84-1840; Acts 1987, No. 19, § 4.
Ark. Code Ann. § 26-57-613 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-613
Exceptions
Status: in_force

The provisions of this subchapter shall not be applicable to surplus lines insurers on the Insurance Commissioner's approved list. Acts 1989, No. 772, § 23.

The provisions of this subchapter shall not be applicable to surplus lines insurers on the Insurance Commissioner's approved list.

Acts 1989, No. 772, § 23.
Ark. Code Ann. § 26-26-1306 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1306
Liability for expenses
Status: in_force

(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year. (b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state. Amended by Act 2023, No. 370,§ 8, eff. 7/1/2023. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.

(a) Funding to a county provided through the Assessment Coordination Division for the reappraisal of real property, whether the reappraisal of real property is a review of existing data or an extensive reappraisal in which every improvement is measured, shall be for the actual appraisal cost, not to exceed seven dollars ($7.00) per parcel per year.

(b) (1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed. (2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state.

(1) The expense of any reassessment in excess of seven dollars ($7.00) per parcel per year shall be borne by the county in which is situated the district or districts so reassessed.

(2) The expenses borne by the county under subdivision (b)(1) of this section shall not be paid from any funds appropriated to the county by the state.

Amended by Act 2023, No. 370,§ 8, eff. 7/1/2023.

Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
Ark. Code Ann. § 26-18-806 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-806
Content of tax due, deficiency, and other notices
Status: in_force

(a) General Rule. (1) Any notice to which this section applies shall: (A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties; (B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and (C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration. (2) An inadequate description under this subsection shall not invalidate such notice. (b) Notice to Which Section Applies. This section shall apply to: (1) Any notice to be given by the Secretary of the Department of Finance and Administration described in § 26-18-307 ; (2) Any notice generated out of any information return matching program; and (3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter. Amended by Act 2017, No. 881,§ 2, eff. 8/1/2017. Acts 1989, No. 590, § 1.

(a) General Rule. (1) Any notice to which this section applies shall: (A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties; (B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and (C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration. (2) An inadequate description under this subsection shall not invalidate such notice.

(1) Any notice to which this section applies shall: (A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties; (B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and (C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration.

(A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties;

(B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and

(C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration.

(2) An inadequate description under this subsection shall not invalidate such notice.

(b) Notice to Which Section Applies. This section shall apply to: (1) Any notice to be given by the Secretary of the Department of Finance and Administration described in § 26-18-307 ; (2) Any notice generated out of any information return matching program; and (3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter.

(1) Any notice to be given by the Secretary of the Department of Finance and Administration described in § 26-18-307 ;

(2) Any notice generated out of any information return matching program; and

(3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter.

Amended by Act 2017, No. 881,§ 2, eff. 8/1/2017.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-52-307 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-307
Contractors as consumer users
Status: in_force

(a) (1) Sales of services, specified digital products, digital codes, and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of a contract are declared to be sales to consumers or users and not sales for resale. (2) Subsequent transfers of title or possession of the property used in the performance of a contract by contractors are not subject to the tax imposed by this chapter. (b) Provided that, if the performance of a contract or any portion thereof by a contractor constitutes the performance of a taxable service under the terms of § 26-52-301(3) , then the entire gross proceeds or gross receipts derived from the performance of the taxable services, including the sale or transfer of title or possession of any materials or supplies used or consumed in performing the taxable services shall be subject to the tax imposed by this chapter. (c) Contractors shall be entitled to receive a gross receipts tax credit, tax offset, or refund for any gross receipts tax or use tax paid on materials or supplies used or consumed by them which become a part of real estate in performing taxable services. Amended by Act 2017, No. 141,§ 19, eff. for tax years beginning on and after 1/1/2018. Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1959, No. 260, § 1; 1977, No. 500, § 1; A.S.A. 1947, § 84-1903; Acts 1995, No. 835, § 3.

(a) (1) Sales of services, specified digital products, digital codes, and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of a contract are declared to be sales to consumers or users and not sales for resale. (2) Subsequent transfers of title or possession of the property used in the performance of a contract by contractors are not subject to the tax imposed by this chapter.

(1) Sales of services, specified digital products, digital codes, and tangible personal property, including materials, supplies, and equipment, made to contractors who use them in the performance of a contract are declared to be sales to consumers or users and not sales for resale.

(2) Subsequent transfers of title or possession of the property used in the performance of a contract by contractors are not subject to the tax imposed by this chapter.

(b) Provided that, if the performance of a contract or any portion thereof by a contractor constitutes the performance of a taxable service under the terms of § 26-52-301(3) , then the entire gross proceeds or gross receipts derived from the performance of the taxable services, including the sale or transfer of title or possession of any materials or supplies used or consumed in performing the taxable services shall be subject to the tax imposed by this chapter.

(c) Contractors shall be entitled to receive a gross receipts tax credit, tax offset, or refund for any gross receipts tax or use tax paid on materials or supplies used or consumed by them which become a part of real estate in performing taxable services.

Amended by Act 2017, No. 141,§ 19, eff. for tax years beginning on and after 1/1/2018.

Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1959, No. 260, § 1; 1977, No. 500, § 1; A.S.A. 1947, § 84-1903; Acts 1995, No. 835, § 3.
Ark. Code Ann. § 26-38-106 — AR Code / Title 26 / Chapter 38 / Subchapter 1 / Section 26-38-106
Record of deeds made by county clerk
Status: in_force

The county clerk shall enter in a book to be kept in his or her office a minute of all deeds made by him or her for lands and lots, and parts thereof, sold for taxes, naming therein: (1) The person who stood charged with the taxes at the time of the sale; (2) The name of the purchaser; (3) A brief description of the land or lot, or part thereof, sold; (4) The quantity sold; (5) The name of the grantee in the deed; and (6) The date of the execution. Acts 1883, No. 114, § 150, p. 199, C. & M. Dig., § 10115; Pope's Dig., § 13879; A.S.A. 1947, § 84-1311.

The county clerk shall enter in a book to be kept in his or her office a minute of all deeds made by him or her for lands and lots, and parts thereof, sold for taxes, naming therein:

(1) The person who stood charged with the taxes at the time of the sale;

(2) The name of the purchaser;

(3) A brief description of the land or lot, or part thereof, sold;

(4) The quantity sold;

(5) The name of the grantee in the deed; and

(6) The date of the execution.

Acts 1883, No. 114, § 150, p. 199, C. & M. Dig., § 10115; Pope's Dig., § 13879; A.S.A. 1947, § 84-1311.
Ark. Code Ann. § 26-51-207 — AR Code / Title 26 / Chapter 51 / Subchapter 2 / Section 26-51-207
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 5, eff. 7/28/2021. Acts 2003 (1st Ex. Sess.), No. 38, § 3; 2005, No. 63, § 1.

Repealed by Act 2021, No. 483,§ 5, eff. 7/28/2021.

Acts 2003 (1st Ex. Sess.), No. 38, § 3; 2005, No. 63, § 1.
Ark. Code Ann. § 26-20-105 — AR Code / Title 26 / Chapter 20 / Section 26-20-105
Relationship to state law
Status: in_force

(a) No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. (b) Adoption of the agreement by this state does not amend or modify any law of this state. (c) Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state. Acts 2001, No. 1279, § 5.

(a) No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state.

(b) Adoption of the agreement by this state does not amend or modify any law of this state.

(c) Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.

Acts 2001, No. 1279, § 5.
Ark. Code Ann. § 26-56-504 — AR Code / Title 26 / Chapter 56 / Subchapter 5 / Section 26-56-504
Disposition of revenues
Status: in_force

(a) (1) All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration from the additional taxes and fees levied by this subchapter shall be classified as special revenues and shall be deposited into the State Treasury. (2) The net amount thereof shall be transferred by the Treasurer of State on the last business day of each month, as follows: (A) Fifteen percent (15%) of the amount to the County Aid Fund; (B) Fifteen percent (15%) of the amount to the Municipal Aid Fund; and (C) Seventy percent (70%) of the amount to the State Highway and Transportation Department Fund. (b) (1) All such funds credited to the State Highway and Transportation Department Fund shall be used for construction, reconstruction, and maintenance of the rural state highways of the state and their extensions into municipalities and industrial access roads. (2) The State Highway Commission shall provide to each member of the General Assembly on January 1, 1986, and annually thereafter, a report indicating how the money provided by this subchapter was spent, which roads were worked on, and what other progress was made regarding the plan outlined to the General Assembly by the commission during the debate on this subchapter. Amended by Act 2019, No. 910,§ 4094, eff. 7/1/2019. Acts 1985, No. 456, § 3; A.S.A. 1947, § 75-1280.

(a) (1) All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration from the additional taxes and fees levied by this subchapter shall be classified as special revenues and shall be deposited into the State Treasury. (2) The net amount thereof shall be transferred by the Treasurer of State on the last business day of each month, as follows: (A) Fifteen percent (15%) of the amount to the County Aid Fund; (B) Fifteen percent (15%) of the amount to the Municipal Aid Fund; and (C) Seventy percent (70%) of the amount to the State Highway and Transportation Department Fund.

(1) All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration from the additional taxes and fees levied by this subchapter shall be classified as special revenues and shall be deposited into the State Treasury.

(2) The net amount thereof shall be transferred by the Treasurer of State on the last business day of each month, as follows: (A) Fifteen percent (15%) of the amount to the County Aid Fund; (B) Fifteen percent (15%) of the amount to the Municipal Aid Fund; and (C) Seventy percent (70%) of the amount to the State Highway and Transportation Department Fund.

(A) Fifteen percent (15%) of the amount to the County Aid Fund;

(B) Fifteen percent (15%) of the amount to the Municipal Aid Fund; and

(C) Seventy percent (70%) of the amount to the State Highway and Transportation Department Fund.

(b) (1) All such funds credited to the State Highway and Transportation Department Fund shall be used for construction, reconstruction, and maintenance of the rural state highways of the state and their extensions into municipalities and industrial access roads. (2) The State Highway Commission shall provide to each member of the General Assembly on January 1, 1986, and annually thereafter, a report indicating how the money provided by this subchapter was spent, which roads were worked on, and what other progress was made regarding the plan outlined to the General Assembly by the commission during the debate on this subchapter.

(1) All such funds credited to the State Highway and Transportation Department Fund shall be used for construction, reconstruction, and maintenance of the rural state highways of the state and their extensions into municipalities and industrial access roads.

(2) The State Highway Commission shall provide to each member of the General Assembly on January 1, 1986, and annually thereafter, a report indicating how the money provided by this subchapter was spent, which roads were worked on, and what other progress was made regarding the plan outlined to the General Assembly by the commission during the debate on this subchapter.

Amended by Act 2019, No. 910,§ 4094, eff. 7/1/2019.

Acts 1985, No. 456, § 3; A.S.A. 1947, § 75-1280.
Ark. Code Ann. § 26-18-705 — AR Code / Title 26 / Chapter 18 / Subchapter 7 / Section 26-18-705
Settlement or compromise of liability controversies
Status: in_force

(a) The Secretary of the Department of Finance and Administration may enter into an agreement to compound, settle, or compromise any controversy relating to a state tax or any admitted or established tax liability as to any tax collectible under any state law when: (1) The controversy is over the amount of tax due; or (2) The inability to pay results from the insolvency of the taxpayer. (b) The secretary may waive or remit the interest, penalty, or certificate of indebtedness filing fees, or any portion of the interest, penalty, or certificate of indebtedness filing fees, ordinarily accruing or incurred by the secretary because of a taxpayer's failure to pay a state tax within the statutory period allowed for its payment: (1) If the taxpayer's failure to pay the tax is satisfactorily explained to the secretary; (2) If the failure results from a mistake by the taxpayer of either the law or the facts subjecting him or her to such tax; or (3) If the inability to pay the interest or penalty results from the insolvency or bankruptcy of the taxpayer. (c) (1) In settling or compromising any controversy relating to the liability of a person for any state tax for any taxable period, the secretary may enter into a written closing agreement concerning the liability. (2) When the closing agreement is signed by the secretary, it shall be final and conclusive, and except upon a showing of fraud or misrepresentation of a material fact, no additional assessment or collection shall be made by the secretary, and the taxpayer shall not file a protest of the assessment under § 26-18-404 , file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., or institute a judicial proceeding to recover such liabilities as agreed to in the closing agreement. (d) The secretary shall promulgate rules establishing guidelines for determining whether a proposed offer in compromise is adequate and is acceptable to resolve a tax dispute. Amended by Act 2021, No. 593,§ 20, eff. 1/1/2023. Amended by Act 2021, No. 145,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 2944, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3636, eff. 7/1/2019. Acts 1979, No. 401, § 24; A.S.A. 1947, § 84-4724; Acts 1999, No. 1126, § 5.

(a) The Secretary of the Department of Finance and Administration may enter into an agreement to compound, settle, or compromise any controversy relating to a state tax or any admitted or established tax liability as to any tax collectible under any state law when: (1) The controversy is over the amount of tax due; or (2) The inability to pay results from the insolvency of the taxpayer.

(1) The controversy is over the amount of tax due; or

(2) The inability to pay results from the insolvency of the taxpayer.

(b) The secretary may waive or remit the interest, penalty, or certificate of indebtedness filing fees, or any portion of the interest, penalty, or certificate of indebtedness filing fees, ordinarily accruing or incurred by the secretary because of a taxpayer's failure to pay a state tax within the statutory period allowed for its payment: (1) If the taxpayer's failure to pay the tax is satisfactorily explained to the secretary; (2) If the failure results from a mistake by the taxpayer of either the law or the facts subjecting him or her to such tax; or (3) If the inability to pay the interest or penalty results from the insolvency or bankruptcy of the taxpayer.

(1) If the taxpayer's failure to pay the tax is satisfactorily explained to the secretary;

(2) If the failure results from a mistake by the taxpayer of either the law or the facts subjecting him or her to such tax; or

(3) If the inability to pay the interest or penalty results from the insolvency or bankruptcy of the taxpayer.

(c) (1) In settling or compromising any controversy relating to the liability of a person for any state tax for any taxable period, the secretary may enter into a written closing agreement concerning the liability. (2) When the closing agreement is signed by the secretary, it shall be final and conclusive, and except upon a showing of fraud or misrepresentation of a material fact, no additional assessment or collection shall be made by the secretary, and the taxpayer shall not file a protest of the assessment under § 26-18-404 , file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., or institute a judicial proceeding to recover such liabilities as agreed to in the closing agreement.

(1) In settling or compromising any controversy relating to the liability of a person for any state tax for any taxable period, the secretary may enter into a written closing agreement concerning the liability.

(2) When the closing agreement is signed by the secretary, it shall be final and conclusive, and except upon a showing of fraud or misrepresentation of a material fact, no additional assessment or collection shall be made by the secretary, and the taxpayer shall not file a protest of the assessment under § 26-18-404 , file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., or institute a judicial proceeding to recover such liabilities as agreed to in the closing agreement.

(d) The secretary shall promulgate rules establishing guidelines for determining whether a proposed offer in compromise is adequate and is acceptable to resolve a tax dispute.

Amended by Act 2021, No. 593,§ 20, eff. 1/1/2023.

Amended by Act 2021, No. 145,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 2944, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3636, eff. 7/1/2019.

Acts 1979, No. 401, § 24; A.S.A. 1947, § 84-4724; Acts 1999, No. 1126, § 5.
Ark. Code Ann. § 26-55-250 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-250
Exchange of information among states
Status: in_force

The Secretary of the Department of Finance and Administration upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state shall forward to the officials any information which the secretary may have in his or her possession relative to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor fuel. Amended by Act 2019, No. 910,§ 3978, eff. 7/1/2019. Acts 1941, No. 383, § 26; A.S.A. 1947, § 75-1128.

The Secretary of the Department of Finance and Administration upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state shall forward to the officials any information which the secretary may have in his or her possession relative to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor fuel.

Amended by Act 2019, No. 910,§ 3978, eff. 7/1/2019.

Acts 1941, No. 383, § 26; A.S.A. 1947, § 75-1128.
Ark. Code Ann. § 26-26-1801 — AR Code / Title 26 / Chapter 26 / Subchapter 18 / Section 26-26-1801
Definition
Status: in_force

As used in this subchapter, unless the context otherwise requires, "cable television system" means any facility that, in whole or in part, receives, directly or indirectly, over the air and amplifies, or otherwise modifies, the signals transmitting programs broadcast by one (1) or more television or radio stations and distributes the signals by wire or cable to subscribing members of the public who pay for the service. Acts 1975, No. 175, § 3; A.S.A. 1947, § 84-103.2.

As used in this subchapter, unless the context otherwise requires, "cable television system" means any facility that, in whole or in part, receives, directly or indirectly, over the air and amplifies, or otherwise modifies, the signals transmitting programs broadcast by one (1) or more television or radio stations and distributes the signals by wire or cable to subscribing members of the public who pay for the service.

Acts 1975, No. 175, § 3; A.S.A. 1947, § 84-103.2.
Ark. Code Ann. § 26-39-212 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-212
Failure to make settlement
Status: in_force

Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable. Acts 1883, No. 114, § 194, p. 199; C. & M. Dig., § 10156; Pope's Dig., § 13938; A.S.A. 1947, § 84-1434.

Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable.

Acts 1883, No. 114, § 194, p. 199; C. & M. Dig., § 10156; Pope's Dig., § 13938; A.S.A. 1947, § 84-1434.
Ark. Code Ann. § 26-74-408 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-408
Rebates
Status: in_force

(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of two thousand five hundred dollars ($2,500) of the gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home. (b) (1) When a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and when the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter. (2) When the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given. Amended by Act 2019, No. 910,§ 4397, eff. 7/1/2019. Acts 1991, No. 885, § 1; 2003, No. 1273, § 46.

(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of two thousand five hundred dollars ($2,500) of the gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home.

(1) Motor vehicle;

(2) Aircraft;

(3) Watercraft;

(4) Modular home;

(5) Manufactured home; or

(6) Mobile home.

(b) (1) When a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and when the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter. (2) When the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.

(1) When a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and when the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter.

(2) When the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.

Amended by Act 2019, No. 910,§ 4397, eff. 7/1/2019.

Acts 1991, No. 885, § 1; 2003, No. 1273, § 46.
Ark. Code Ann. § 26-52-511 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-511
Prepaid funeral contracts
Status: in_force

(a) A person who purchases a prepaid funeral contract may pay gross receipts taxes on the tangible personal property purchased in the prepaid funeral contract on the date the prepaid funeral contract is purchased in lieu of paying the taxes at the time of the person's death. (b) The rate of the tax shall be the gross receipts tax rate in effect pursuant to this chapter at the time the prepaid funeral contract is purchased. (c) Each prepaid funeral contract shall state the following: "ALL SALES TAXES DUE UNDER THE ARKANSAS GROSS RECEIPTS ACT OF 1941 WHICH ARE NOT PAID IN FULL AS OF THE DATE OF THIS CONTRACT ARE DUE UPON THE DEATH OF THE INDIVIDUAL FOR WHOM THIS CONTRACT IS PURCHASED.". Acts 1999, No. 598, § 1; 2009, No. 655, § 24.

(a) A person who purchases a prepaid funeral contract may pay gross receipts taxes on the tangible personal property purchased in the prepaid funeral contract on the date the prepaid funeral contract is purchased in lieu of paying the taxes at the time of the person's death.

(b) The rate of the tax shall be the gross receipts tax rate in effect pursuant to this chapter at the time the prepaid funeral contract is purchased.

(c) Each prepaid funeral contract shall state the following: "ALL SALES TAXES DUE UNDER THE ARKANSAS GROSS RECEIPTS ACT OF 1941 WHICH ARE NOT PAID IN FULL AS OF THE DATE OF THIS CONTRACT ARE DUE UPON THE DEATH OF THE INDIVIDUAL FOR WHOM THIS CONTRACT IS PURCHASED.".

Acts 1999, No. 598, § 1; 2009, No. 655, § 24.
Ark. Code Ann. § 26-52-324 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-324
Special tax rate for certain used motor vehicles, trailers, and semitrailers
Status: in_force

(a) In lieu of the gross receipts or gross proceeds taxes levied under §§ 26-52-301 and 26-52-302 , there is levied an excise tax on the gross receipts or gross proceeds derived from the sale of a used motor vehicle, trailer, or semitrailer that has a sales price of at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000) at the rate of two and eight hundred seventy-five thousandths percent (2.875%). (b) The tax levied in this section shall be in addition to: (1) Any gross receipts or gross proceeds tax levied in the Arkansas Constitution; (2) Any gross receipts or gross proceeds tax levied by a municipality or county; and (3) Any additional gross receipts or gross proceeds tax levied in an Arkansas city and resulting from an election within that city conducted in accordance with §§ 26-52-601 - 26-52-606 . (c) For the purpose of determining whether the tax levied by this section applies to the sale of a used motor vehicle, trailer, or semitrailer, the sales price for the used motor vehicle, trailer, or semitrailer shall not be reduced by: (1) The value of a motor vehicle, trailer or semitrailer traded in as part payment on the purchase price of the newly acquired motor vehicle, trailer, or semitrailer; or (2) The amount received by the purchaser for the sale of another motor vehicle, trailer, or semitrailer. (d) The revenues generated by the tax levied under this section shall be distributed as follows: (1) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this section shall be deposited as general revenues; (2) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Property Tax Relief Trust Fund; and (3) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Educational Adequacy Fund. (e) The excise tax levied under this section shall be collected and paid in the same manner and at the same time as is prescribed in § 26-52-510 for the collection and payment of gross receipts taxes on motor vehicles, trailers, and semitrailers. Added by Act 2021, No. 1013,§ 3, eff. 1/1/2022.

(a) In lieu of the gross receipts or gross proceeds taxes levied under §§ 26-52-301 and 26-52-302 , there is levied an excise tax on the gross receipts or gross proceeds derived from the sale of a used motor vehicle, trailer, or semitrailer that has a sales price of at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000) at the rate of two and eight hundred seventy-five thousandths percent (2.875%).

(b) The tax levied in this section shall be in addition to: (1) Any gross receipts or gross proceeds tax levied in the Arkansas Constitution; (2) Any gross receipts or gross proceeds tax levied by a municipality or county; and (3) Any additional gross receipts or gross proceeds tax levied in an Arkansas city and resulting from an election within that city conducted in accordance with §§ 26-52-601 - 26-52-606 .

(1) Any gross receipts or gross proceeds tax levied in the Arkansas Constitution;

(2) Any gross receipts or gross proceeds tax levied by a municipality or county; and

(3) Any additional gross receipts or gross proceeds tax levied in an Arkansas city and resulting from an election within that city conducted in accordance with §§ 26-52-601 - 26-52-606 .

(c) For the purpose of determining whether the tax levied by this section applies to the sale of a used motor vehicle, trailer, or semitrailer, the sales price for the used motor vehicle, trailer, or semitrailer shall not be reduced by: (1) The value of a motor vehicle, trailer or semitrailer traded in as part payment on the purchase price of the newly acquired motor vehicle, trailer, or semitrailer; or (2) The amount received by the purchaser for the sale of another motor vehicle, trailer, or semitrailer.

(1) The value of a motor vehicle, trailer or semitrailer traded in as part payment on the purchase price of the newly acquired motor vehicle, trailer, or semitrailer; or

(2) The amount received by the purchaser for the sale of another motor vehicle, trailer, or semitrailer.

(d) The revenues generated by the tax levied under this section shall be distributed as follows: (1) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this section shall be deposited as general revenues; (2) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Property Tax Relief Trust Fund; and (3) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Educational Adequacy Fund.

(1) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this section shall be deposited as general revenues;

(2) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Property Tax Relief Trust Fund; and

(3) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this section shall be deposited into the Educational Adequacy Fund.

(e) The excise tax levied under this section shall be collected and paid in the same manner and at the same time as is prescribed in § 26-52-510 for the collection and payment of gross receipts taxes on motor vehicles, trailers, and semitrailers.

Added by Act 2021, No. 1013,§ 3, eff. 1/1/2022.
Ark. Code Ann. § 26-79-103 — AR Code / Title 26 / Chapter 79 / Section 26-79-103
Account of money collected
Status: in_force

It shall be the duty of the county treasurer to: (1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and (2) Annually, at the proper term of the county court, present the county treasurer's accounts for settlement for all moneys received and disbursed on account of roads and bridges in the same manner as the other county receipts and expenditures are settled. Acts 1899, No. 200, § 8, p. 347; C. & M. Dig., § 5502; Pope's Dig., § 7144; A.S.A. 1947, § 76-703.

It shall be the duty of the county treasurer to:

(1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and

(2) Annually, at the proper term of the county court, present the county treasurer's accounts for settlement for all moneys received and disbursed on account of roads and bridges in the same manner as the other county receipts and expenditures are settled.

Acts 1899, No. 200, § 8, p. 347; C. & M. Dig., § 5502; Pope's Dig., § 7144; A.S.A. 1947, § 76-703.
Ark. Code Ann. § 26-52-702 — AR Code / Title 26 / Chapter 52 / Subchapter 7 / Section 26-52-702
[Repealed]
Status: repealed

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017. Acts 1985, No. 529, § 2; A.S.A. 1947, § 84-1952; Acts 1997, No. 540, § 55; 1999, No. 995, § 2; 2001, No. 737, § 1; 2001, No. 1065, § 2.

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.

Acts 1985, No. 529, § 2; A.S.A. 1947, § 84-1952; Acts 1997, No. 540, § 55; 1999, No. 995, § 2; 2001, No. 737, § 1; 2001, No. 1065, § 2.
Ark. Code Ann. § 26-51-442 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-442
Sale of property to comply with conflict-of-interest requirements
Status: in_force

Title 26 U.S.C. § 1043 , as in effect on January 1, 1993, is hereby adopted. Acts 1993, No. 785, § 18.

Title 26 U.S.C. § 1043 , as in effect on January 1, 1993, is hereby adopted.

Acts 1993, No. 785, § 18.
Ark. Code Ann. § 26-26-306 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-306
Countywide reappraisal of property
Status: in_force

(a) Any countywide valuation review program begun in accordance with the requirements of § 26-26-305 [repealed] shall be deemed to be a countywide reappraisal of property pursuant to directive of law enacted by the General Assembly. (b) Any county which has begun but has not completed a countywide valuation review program in accordance with the requirements of § 26-26-305 [repealed] or otherwise on March 26, 1997, shall direct that a countywide reappraisal of property be completed, using, in part, valuations determined through the valuation review program for each parcel of taxable property reviewed to date. (c) The provisions of § 26-26-401 et seq. relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable where a countywide reappraisal of property is completed as provided in this section. (d) Any county which has begun but has not completed a countywide valuation review program in accordance with the requirements of § 26-26-305 [repealed] or otherwise on March 26, 1997, shall suspend the valuations determined through the valuation review program and use the valuations which were applicable prior to the valuation adjustments pending the completion of the countywide reappraisal. (e) Ad valorem taxes which are due and owing on March 26, 1997, shall continue to be due and owing and shall not be affected by the terms of this section. Acts 1997, No. 836, § 2.

(a) Any countywide valuation review program begun in accordance with the requirements of § 26-26-305 [repealed] shall be deemed to be a countywide reappraisal of property pursuant to directive of law enacted by the General Assembly.

(b) Any county which has begun but has not completed a countywide valuation review program in accordance with the requirements of § 26-26-305 [repealed] or otherwise on March 26, 1997, shall direct that a countywide reappraisal of property be completed, using, in part, valuations determined through the valuation review program for each parcel of taxable property reviewed to date.

(c) The provisions of § 26-26-401 et seq. relative to the adjustment or rollback of millage levied for ad valorem tax purposes shall be applicable where a countywide reappraisal of property is completed as provided in this section.

(d) Any county which has begun but has not completed a countywide valuation review program in accordance with the requirements of § 26-26-305 [repealed] or otherwise on March 26, 1997, shall suspend the valuations determined through the valuation review program and use the valuations which were applicable prior to the valuation adjustments pending the completion of the countywide reappraisal.

(e) Ad valorem taxes which are due and owing on March 26, 1997, shall continue to be due and owing and shall not be affected by the terms of this section.

Acts 1997, No. 836, § 2.
Ark. Code Ann. § 26-74-206 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-206
Pledge of revenues
Status: in_force

Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for the purposes of §§ 26-74-210 , 26-74-214 , and 26-74-217 . Acts 1981 (1st Ex. Sess.), No. 26, § 23, as added by Acts 1983, No. 723, § 6; A.S.A. 1947, § 17-2041.

Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for the purposes of §§ 26-74-210 , 26-74-214 , and 26-74-217 .

Acts 1981 (1st Ex. Sess.), No. 26, § 23, as added by Acts 1983, No. 723, § 6; A.S.A. 1947, § 17-2041.
Ark. Code Ann. § 26-56-218 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-218
Bulk sales
Status: in_force

(a) It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not filed with his or her supplier an annual registration for purchases of tax-free distillate special fuel. (b) However, a sale shall be lawful if: (1) At the time of sale and delivery, the supplier obtains from the purchaser a fully executed annual registration for purchases of tax-free distillate special fuel; and (2) The supplier maintains the registration form for a period of six (6) years. (c) When a user, dealer, or off-road consumer registration has been revoked and written notice of the revocation has been received by the supplier from the Secretary of the Department of Finance and Administration, it shall be unlawful for the supplier to make bulk sales or deliveries to the user, dealer, or off-road consumer of distillate special fuel on which the tax has not been paid. Amended by Act 2019, No. 910,§ 4056, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 5; A.S.A. 1947, § 75-1245; Acts 1987, No. 985, § 10; 1993, No. 618, § 6.

(a) It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not filed with his or her supplier an annual registration for purchases of tax-free distillate special fuel.

(b) However, a sale shall be lawful if: (1) At the time of sale and delivery, the supplier obtains from the purchaser a fully executed annual registration for purchases of tax-free distillate special fuel; and (2) The supplier maintains the registration form for a period of six (6) years.

(1) At the time of sale and delivery, the supplier obtains from the purchaser a fully executed annual registration for purchases of tax-free distillate special fuel; and

(2) The supplier maintains the registration form for a period of six (6) years.

(c) When a user, dealer, or off-road consumer registration has been revoked and written notice of the revocation has been received by the supplier from the Secretary of the Department of Finance and Administration, it shall be unlawful for the supplier to make bulk sales or deliveries to the user, dealer, or off-road consumer of distillate special fuel on which the tax has not been paid.

Amended by Act 2019, No. 910,§ 4056, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 5; A.S.A. 1947, § 75-1245; Acts 1987, No. 985, § 10; 1993, No. 618, § 6.
Ark. Code Ann. § 26-57-1213 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1213
Sale of device upon forfeiture
Status: in_force

(a) In the event the Secretary of the Department of Finance and Administration or his or her authorized agent finds that the vending device, including the cash contents, if any, should be forfeited to the State of Arkansas, the secretary or his or her authorized agent shall make a written determination of forfeiture of the vending device to the State of Arkansas, and the secretary shall direct the sale of the vending device. (b) The vending device shall be sold by the secretary, his or her authorized agent, the sheriff in the county where it was seized, or the sheriff of Pulaski County after thirty (30) days' written notice of sale, which notice of sale shall be given: (1) In writing to the owner of the vending device at the owner's last known address; (2) In writing to the operator of the vending device at the operator's last known address; and (3) By posting five (5) notices of sale in conspicuous places in the county where the sale of the vending device is to be held. One (1) of the notices of sale shall be posted on a bulletin board at the county courthouse of the county. (c) At the discretion of the secretary, notice of sale of the vending device may be given, alternatively to posting, by publishing the notice of sale in a newspaper of general circulation in the county at least thirty (30) days prior to the sale. Amended by Act 2019, No. 910,§ 4222, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4221, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4220, eff. 7/1/2019. Acts 1997, No. 928, § 13.

(a) In the event the Secretary of the Department of Finance and Administration or his or her authorized agent finds that the vending device, including the cash contents, if any, should be forfeited to the State of Arkansas, the secretary or his or her authorized agent shall make a written determination of forfeiture of the vending device to the State of Arkansas, and the secretary shall direct the sale of the vending device.

(b) The vending device shall be sold by the secretary, his or her authorized agent, the sheriff in the county where it was seized, or the sheriff of Pulaski County after thirty (30) days' written notice of sale, which notice of sale shall be given: (1) In writing to the owner of the vending device at the owner's last known address; (2) In writing to the operator of the vending device at the operator's last known address; and (3) By posting five (5) notices of sale in conspicuous places in the county where the sale of the vending device is to be held. One (1) of the notices of sale shall be posted on a bulletin board at the county courthouse of the county.

(1) In writing to the owner of the vending device at the owner's last known address;

(2) In writing to the operator of the vending device at the operator's last known address; and

(3) By posting five (5) notices of sale in conspicuous places in the county where the sale of the vending device is to be held. One (1) of the notices of sale shall be posted on a bulletin board at the county courthouse of the county.

(c) At the discretion of the secretary, notice of sale of the vending device may be given, alternatively to posting, by publishing the notice of sale in a newspaper of general circulation in the county at least thirty (30) days prior to the sale.

Amended by Act 2019, No. 910,§ 4222, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4221, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4220, eff. 7/1/2019.

Acts 1997, No. 928, § 13.
Ark. Code Ann. § 26-57-230 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-230
Common carriers
Status: in_force

(a) Upon written request by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products shall give a statement of all consignments of tobacco products, vapor products, alternative nicotine products, or e-liquid products showing date, point of origin, point of delivery, and to whom delivered for a period going back three (3) years. (b) All common carriers shall allow their records relating to shipment or receipt of tobacco products, vapor products, alternative nicotine products, or e-liquid products to be examined by the secretary, the director, or their agents. (c) A person who fails or refuses to give the statement, records, or invoices required by this section or who refuses to allow the secretary or the director to examine the person's records upon conviction is guilty of a Class C misdemeanor. Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4122, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4121, eff. 7/1/2019. Amended by Act 2015, No. 1235,§ 8, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 21, eff. 8/16/2013. Acts 1977, No. 546, § 24; A.S.A. 1947, § 84-4524; Acts 1997, No. 1337, § 19.

(a) Upon written request by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products shall give a statement of all consignments of tobacco products, vapor products, alternative nicotine products, or e-liquid products showing date, point of origin, point of delivery, and to whom delivered for a period going back three (3) years.

(b) All common carriers shall allow their records relating to shipment or receipt of tobacco products, vapor products, alternative nicotine products, or e-liquid products to be examined by the secretary, the director, or their agents.

(c) A person who fails or refuses to give the statement, records, or invoices required by this section or who refuses to allow the secretary or the director to examine the person's records upon conviction is guilty of a Class C misdemeanor.

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

Amended by Act 2019, No. 910,§ 4122, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4121, eff. 7/1/2019.

Amended by Act 2015, No. 1235,§ 8, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 21, eff. 8/16/2013.

Acts 1977, No. 546, § 24; A.S.A. 1947, § 84-4524; Acts 1997, No. 1337, § 19.
Ark. Code Ann. § 26-62-103 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-103
Penalties
Status: in_force

Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned. Acts 1993, No. 1119, § 3.

Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned.

Acts 1993, No. 1119, § 3.
Ark. Code Ann. § 26-27-203 — AR Code / Title 26 / Chapter 27 / Subchapter 2 / Section 26-27-203
Rules for valuation
Status: in_force

In the performance of its duties, the Arkansas Public Service Commission shall be governed by the following rules: (1) They shall add to the aggregate valuation of the real property of every county which they believe to be valued below its true and full market or actual value, or authorized percentage thereof, such percentage in each case as will bring it to its true and full market or actual value or authorized percentage thereof; (2) They shall deduct from the aggregate valuation of the real property of every county which they believe to be valued above its true and full market or actual value, or authorized percentage thereof, such percentage in each case as will reduce it to its true and full market or actual value or authorized percentage thereof; (3) They shall add to the aggregate valuation of any class of personal property of any county which they believe to be valued below the true and full market or actual value, or authorized percentage thereof, such percentage, in each case, as will raise it to its true and full market or actual value, or authorized percentage thereof; (4) They shall take from the aggregate valuation of any class of personal property in any county which they believe to be valued above the true and full market or actual value, or authorized percentage thereof, such percentage as will reduce it to its true and full market or actual value or authorized percentage thereof; (5) If they believe that the valuation of the real or personal property or any class of personal property of any district, city, town, or township of any county should be raised or reduced without raising or reducing the other real or personal property of the county or without raising or reducing it in the same ratio, they may, in every such case, add to or take from the valuation of the real or personal property or any class of personal property of any one (1) or more of the districts, cities, towns, or townships such percentage as they believe will raise or reduce it to its true and full market or actual value, or authorized percentage thereof; and (6) Before any percentage shall be added to or deducted from the total assessed valuation of any county, township, district, city, or town in this state by the commission it shall cause a notice to be served upon the county judge of the county, who shall cause notice to be published in some newspaper having a general circulation in the county, at least ten (10) days before the date of the proposed change. The notice shall give the date and place at which the commission will sit and shall warn the county judge and all citizens of the county to appear at the time and place and show cause, if any they can, why the proposed change should not be made or the assessments increased or reduced. Amended by Act 2023, No. 365,§ 87, eff. 7/1/2023. Acts 1927, No. 129, § 32; Pope's Dig., § 2058; A.S.A. 1947, § 84-715.

In the performance of its duties, the Arkansas Public Service Commission shall be governed by the following rules:

(1) They shall add to the aggregate valuation of the real property of every county which they believe to be valued below its true and full market or actual value, or authorized percentage thereof, such percentage in each case as will bring it to its true and full market or actual value or authorized percentage thereof;

(2) They shall deduct from the aggregate valuation of the real property of every county which they believe to be valued above its true and full market or actual value, or authorized percentage thereof, such percentage in each case as will reduce it to its true and full market or actual value or authorized percentage thereof;

(3) They shall add to the aggregate valuation of any class of personal property of any county which they believe to be valued below the true and full market or actual value, or authorized percentage thereof, such percentage, in each case, as will raise it to its true and full market or actual value, or authorized percentage thereof;

(4) They shall take from the aggregate valuation of any class of personal property in any county which they believe to be valued above the true and full market or actual value, or authorized percentage thereof, such percentage as will reduce it to its true and full market or actual value or authorized percentage thereof;

(5) If they believe that the valuation of the real or personal property or any class of personal property of any district, city, town, or township of any county should be raised or reduced without raising or reducing the other real or personal property of the county or without raising or reducing it in the same ratio, they may, in every such case, add to or take from the valuation of the real or personal property or any class of personal property of any one (1) or more of the districts, cities, towns, or townships such percentage as they believe will raise or reduce it to its true and full market or actual value, or authorized percentage thereof; and

(6) Before any percentage shall be added to or deducted from the total assessed valuation of any county, township, district, city, or town in this state by the commission it shall cause a notice to be served upon the county judge of the county, who shall cause notice to be published in some newspaper having a general circulation in the county, at least ten (10) days before the date of the proposed change. The notice shall give the date and place at which the commission will sit and shall warn the county judge and all citizens of the county to appear at the time and place and show cause, if any they can, why the proposed change should not be made or the assessments increased or reduced.

Amended by Act 2023, No. 365,§ 87, eff. 7/1/2023.

Acts 1927, No. 129, § 32; Pope's Dig., § 2058; A.S.A. 1947, § 84-715.
Ark. Code Ann. § 26-26-1405 — AR Code / Title 26 / Chapter 26 / Subchapter 14 / Section 26-26-1405
Rights and responsibilities not limited
Status: in_force

(a) Nothing contained in this subchapter shall be construed to limit or restrict the right of a taxpayer to make application to the equalization board for adjustment of the tangible personal property assessment or the right of the taxpayer to obtain judicial review of the final determination of the equalization board. (b) Nothing contained in this subchapter shall be construed to limit or restrict or alter the authority and responsibility of any county official, the county equalization board, the county court, or any other agency or person having responsibility with respect to the assessment and collection of ad valorem taxes on tangible personal property. Acts 1981, No. 927, § 8; A.S.A. 1947, § 84-494.7.

(a) Nothing contained in this subchapter shall be construed to limit or restrict the right of a taxpayer to make application to the equalization board for adjustment of the tangible personal property assessment or the right of the taxpayer to obtain judicial review of the final determination of the equalization board.

(b) Nothing contained in this subchapter shall be construed to limit or restrict or alter the authority and responsibility of any county official, the county equalization board, the county court, or any other agency or person having responsibility with respect to the assessment and collection of ad valorem taxes on tangible personal property.

Acts 1981, No. 927, § 8; A.S.A. 1947, § 84-494.7.
Ark. Code Ann. § 26-37-103 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-103
Verification by county assessor
Status: in_force

(a) Prior to certification to the Commissioner of State Lands, the county assessor shall: (1) Verify the assessment to establish value on all parcels to be certified; (2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and (3) Determine whether the tax-delinquent parcel exists. (b) If the parcel is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls. (c) A tax-delinquent parcel shall not be transmitted by certification to the Commissioner of State Lands without the county assessor's verification. (d) In the event the Commissioner of State Lands determines the tax-delinquent parcel is incorrectly certified for failure to meet the requirements of this section, the Commissioner of State Lands shall return the tax-delinquent parcel with the invalid certification to the county. Amended by Act 2023, No. 172,§ 2, eff. 8/1/2023. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.

(a) Prior to certification to the Commissioner of State Lands, the county assessor shall: (1) Verify the assessment to establish value on all parcels to be certified; (2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and (3) Determine whether the tax-delinquent parcel exists.

(1) Verify the assessment to establish value on all parcels to be certified;

(2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and

(3) Determine whether the tax-delinquent parcel exists.

(b) If the parcel is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls.

(c) A tax-delinquent parcel shall not be transmitted by certification to the Commissioner of State Lands without the county assessor's verification.

(d) In the event the Commissioner of State Lands determines the tax-delinquent parcel is incorrectly certified for failure to meet the requirements of this section, the Commissioner of State Lands shall return the tax-delinquent parcel with the invalid certification to the county.

Amended by Act 2023, No. 172,§ 2, eff. 8/1/2023.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.
Ark. Code Ann. § 26-24-121 — AR Code / Title 26 / Chapter 24 / Section 26-24-121
Annual report
Status: in_force

(a) (1) By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall: (A) Be in tabular form; (B) Be organized by county and category; (C) Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and (D) Disclose and describe: (i) Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and (ii) Any updates or changes to a division guideline that is at least ten (10) years old. (2) The written report required under subdivision (a)(1) of this section may include suggestions by the division for changes in law that the division recommends for the consideration of the General Assembly. (b) A guideline required to be included in the written report required under subdivision (a)(1) of this section shall not take effect before the division reports the guideline to the Legislative Council under subdivision (a)(1)(D) of this section. Amended by Act 2021, No. 823,§ 2, eff. 7/28/2021. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

(a) (1) By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall: (A) Be in tabular form; (B) Be organized by county and category; (C) Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and (D) Disclose and describe: (i) Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and (ii) Any updates or changes to a division guideline that is at least ten (10) years old. (2) The written report required under subdivision (a)(1) of this section may include suggestions by the division for changes in law that the division recommends for the consideration of the General Assembly.

(1) By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall: (A) Be in tabular form; (B) Be organized by county and category; (C) Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and (D) Disclose and describe: (i) Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and (ii) Any updates or changes to a division guideline that is at least ten (10) years old.

(A) Be in tabular form;

(B) Be organized by county and category;

(C) Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and

(D) Disclose and describe: (i) Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and (ii) Any updates or changes to a division guideline that is at least ten (10) years old.

(i) Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and

(ii) Any updates or changes to a division guideline that is at least ten (10) years old.

(2) The written report required under subdivision (a)(1) of this section may include suggestions by the division for changes in law that the division recommends for the consideration of the General Assembly.

(b) A guideline required to be included in the written report required under subdivision (a)(1) of this section shall not take effect before the division reports the guideline to the Legislative Council under subdivision (a)(1)(D) of this section.

Amended by Act 2021, No. 823,§ 2, eff. 7/28/2021.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-51-304 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-304
Income from investments made by nonprofit organizations
Status: in_force

Income derived from investments made by nonprofit organizations, whether or not the organization is organized or exists under the laws of this state, shall be exempt from state income tax where the income is for the sole purpose of providing pension and annuity benefits to members of the nonprofit organizations. Acts 1965, No. 149, § 1; A.S.A. 1947, § 84-2006.1.

Income derived from investments made by nonprofit organizations, whether or not the organization is organized or exists under the laws of this state, shall be exempt from state income tax where the income is for the sole purpose of providing pension and annuity benefits to members of the nonprofit organizations.

Acts 1965, No. 149, § 1; A.S.A. 1947, § 84-2006.1.
Ark. Code Ann. § 26-57-1108 — AR Code / Title 26 / Chapter 57 / Subchapter 11 / Section 26-57-1108
Appropriation from general revenues - Additional tax not collected
Status: in_force

The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred thousand dollars ($3,200,000) of general revenues to the Breast Cancer Control Fund and funded those appropriations in Category A of the Revenue Stabilization Law, § 19-5-101 et seq., for that fiscal year. Acts 1997, No. 434, § 14; 2009, No. 655, § 95.

The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred thousand dollars ($3,200,000) of general revenues to the Breast Cancer Control Fund and funded those appropriations in Category A of the Revenue Stabilization Law, § 19-5-101 et seq., for that fiscal year.

Acts 1997, No. 434, § 14; 2009, No. 655, § 95.
Ark. Code Ann. § 26-55-711 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-711
Bonded and unbonded interstate motor fuel users - Penalty for insufficient purchase
Status: in_force

Any motor fuel user who is a bonded or unbonded interstate motor fuel user as defined in § 26-55-710 who, upon arriving at a point of exit from this state, has failed to purchase sufficient gallons of motor fuel in this state and pay the tax as required by law as provided in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state, shall: (1) If an unbonded motor fuel user, pay a penalty of four cents (4¢) per gallon on each gallon of fuel which he or she failed to buy in this state, in addition to paying the tax on the fuel at the point of exit from this state upon which the tax has not been paid; and (2) If a bonded motor fuel user, pay a penalty of four cents (4¢) per gallon of the total number of gallons of fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the fuel upon which tax has not been paid. Acts 1977, No. 354, § 2; A.S.A. 1947, § 75-1187.1.

Any motor fuel user who is a bonded or unbonded interstate motor fuel user as defined in § 26-55-710 who, upon arriving at a point of exit from this state, has failed to purchase sufficient gallons of motor fuel in this state and pay the tax as required by law as provided in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state, shall:

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

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

Acts 1977, No. 354, § 2; A.S.A. 1947, § 75-1187.1.
Ark. Code Ann. § 26-37-307 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-307
Joint tenant, tenant in common, or coparcener
Status: in_force

When any joint tenants, tenants in common, or coparceners shall be entitled to redeem any land or lot, or part thereof, sold for taxes and any person so entitled shall refuse or neglect to join in the application for the certificate of redemption, or from any cause cannot be joined in the application, the county clerk may entertain the application of any one (1) of these persons, or as many as shall join therein, and may make a certificate for the redemption of such portion of the land or lot, or part thereof, as the person making the application shall be entitled to redeem. Acts 1883, No. 114, § 142, p. 199; C. & M. Dig., § 10103; Pope's Dig., § 13867; A.S.A. 1947, § 84-1208.

When any joint tenants, tenants in common, or coparceners shall be entitled to redeem any land or lot, or part thereof, sold for taxes and any person so entitled shall refuse or neglect to join in the application for the certificate of redemption, or from any cause cannot be joined in the application, the county clerk may entertain the application of any one (1) of these persons, or as many as shall join therein, and may make a certificate for the redemption of such portion of the land or lot, or part thereof, as the person making the application shall be entitled to redeem.

Acts 1883, No. 114, § 142, p. 199; C. & M. Dig., § 10103; Pope's Dig., § 13867; A.S.A. 1947, § 84-1208.
Ark. Code Ann. § 26-56-314 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-314
Nonresident users
Status: in_force

If the Secretary of the Department of Finance and Administration deems it necessary for the proper enforcement and collection of the tax on liquefied gas special fuels used in this state against nonresident users, other than occasional nonresident users, the secretary may require the nonresident users to obtain a permit, post bond, and report and remit the tax in the same manner as is required in this subchapter for liquefied gas special fuels suppliers. Amended by Act 2019, No. 910,§ 4091, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 5; A.S.A. 1947, § 75-1258.

If the Secretary of the Department of Finance and Administration deems it necessary for the proper enforcement and collection of the tax on liquefied gas special fuels used in this state against nonresident users, other than occasional nonresident users, the secretary may require the nonresident users to obtain a permit, post bond, and report and remit the tax in the same manner as is required in this subchapter for liquefied gas special fuels suppliers.

Amended by Act 2019, No. 910,§ 4091, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 5; A.S.A. 1947, § 75-1258.
Ark. Code Ann. § 26-51-405 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-405
Partnership income
Status: in_force

(a) An individual carrying on business as a partner in a partnership shall be liable for income tax only in his or her individual capacity and shall include in his or her gross income the distributive share of the net income or net loss of the partnership received by him or her or distributable to him or her during the income year. (b) The partner shall report all deductions or credits distributable to him or her personally as a partner in the partnership. (c) A partner's distributive share of partnership loss shall be allowed only to the extent of the adjusted basis of the partner's interest in the partnership at the end of the partnership year in which the loss occurred. (d) Any excess of the loss over the basis shall be allowed as a deduction at the end of the partnership year in which the excess is repaid to the partnership. Acts 1929, No. 118, Art. 3, § 9; Pope's Dig., § 14032; A.S.A. 1947, § 84-2012; Acts 1987, No. 382, § 12.

(a) An individual carrying on business as a partner in a partnership shall be liable for income tax only in his or her individual capacity and shall include in his or her gross income the distributive share of the net income or net loss of the partnership received by him or her or distributable to him or her during the income year.

(b) The partner shall report all deductions or credits distributable to him or her personally as a partner in the partnership.

(c) A partner's distributive share of partnership loss shall be allowed only to the extent of the adjusted basis of the partner's interest in the partnership at the end of the partnership year in which the loss occurred.

(d) Any excess of the loss over the basis shall be allowed as a deduction at the end of the partnership year in which the excess is repaid to the partnership.

Acts 1929, No. 118, Art. 3, § 9; Pope's Dig., § 14032; A.S.A. 1947, § 84-2012; Acts 1987, No. 382, § 12.
Ark. Code Ann. § 26-26-1109 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1109
Timber rights
Status: in_force

(a) (1) When the timber rights in any land shall, by conveyance or otherwise, be held by one (1) or more persons, firms, or corporations, and the fee simple in the land by one (1) or more other persons, firms, or corporations, it shall be the duty of the county assessor, when advised of the fact, either by personal notice or by recording of the deeds in the office of the recorder of the county, to assess the timber rights in the lands separate from the soil. (2) In such a case, a sale of the timber rights for nonpayment of taxes shall not affect the title to the soil itself, nor shall a sale of the latter for nonpayment of taxes affect the title to the timber rights. (b) (1) It shall be the duty of the county assessor to assess timber rights with a description of the land on the real estate tax books, and the assessment shall be marked "timber". (2) Upon the nonpayment of taxes so assessed against the timber, it shall be advertised with a description of the land as "timber" giving the character or kind of the timber, in some newspaper as provided by law for nonpayment of taxes on land, and the timber shall be sold as provided by law for the sale of delinquent lands. (c) When any timber rights assessed as set out in this section become forfeited on account of nonpayment of taxes, they shall, in all things, be certified to and redeemed in the same manner as is provided for the certification and redemption of real estate upon which taxes duly assessed have not been paid. Acts 1897, No. 30, § 1, p. 38; 1905, No. 303, §§ 1, 2, p. 738; C. & M. Dig., §§ 9856, 9940, 9941; Acts 1929, No. 221, § 1; Pope's Dig., §§ 13600, 13724, 13725; A.S.A. 1947, §§ 84-203, 84-432, 84-433.

(a) (1) When the timber rights in any land shall, by conveyance or otherwise, be held by one (1) or more persons, firms, or corporations, and the fee simple in the land by one (1) or more other persons, firms, or corporations, it shall be the duty of the county assessor, when advised of the fact, either by personal notice or by recording of the deeds in the office of the recorder of the county, to assess the timber rights in the lands separate from the soil. (2) In such a case, a sale of the timber rights for nonpayment of taxes shall not affect the title to the soil itself, nor shall a sale of the latter for nonpayment of taxes affect the title to the timber rights.

(1) When the timber rights in any land shall, by conveyance or otherwise, be held by one (1) or more persons, firms, or corporations, and the fee simple in the land by one (1) or more other persons, firms, or corporations, it shall be the duty of the county assessor, when advised of the fact, either by personal notice or by recording of the deeds in the office of the recorder of the county, to assess the timber rights in the lands separate from the soil.

(2) In such a case, a sale of the timber rights for nonpayment of taxes shall not affect the title to the soil itself, nor shall a sale of the latter for nonpayment of taxes affect the title to the timber rights.

(b) (1) It shall be the duty of the county assessor to assess timber rights with a description of the land on the real estate tax books, and the assessment shall be marked "timber". (2) Upon the nonpayment of taxes so assessed against the timber, it shall be advertised with a description of the land as "timber" giving the character or kind of the timber, in some newspaper as provided by law for nonpayment of taxes on land, and the timber shall be sold as provided by law for the sale of delinquent lands.

(1) It shall be the duty of the county assessor to assess timber rights with a description of the land on the real estate tax books, and the assessment shall be marked "timber".

(2) Upon the nonpayment of taxes so assessed against the timber, it shall be advertised with a description of the land as "timber" giving the character or kind of the timber, in some newspaper as provided by law for nonpayment of taxes on land, and the timber shall be sold as provided by law for the sale of delinquent lands.

(c) When any timber rights assessed as set out in this section become forfeited on account of nonpayment of taxes, they shall, in all things, be certified to and redeemed in the same manner as is provided for the certification and redemption of real estate upon which taxes duly assessed have not been paid.

Acts 1897, No. 30, § 1, p. 38; 1905, No. 303, §§ 1, 2, p. 738; C. & M. Dig., §§ 9856, 9940, 9941; Acts 1929, No. 221, § 1; Pope's Dig., §§ 13600, 13724, 13725; A.S.A. 1947, §§ 84-203, 84-432, 84-433.
Ark. Code Ann. § 26-51-810 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-810
Forms provided to tax practitioners
Status: in_force

The Secretary of the Department of Finance and Administration may impose a postage fee sufficient to defray the cost of postage for mailing out tax forms to tax practitioners. Amended by Act 2021, No. 143,§ 3, eff. 1/1/2021. Amended by Act 2019, No. 910,§ 3742, eff. 7/1/2019. Acts 1968 (1st Ex. Sess.), No. 61, § 5; A.S.A. 1947, § 84-2027.1; Acts 1995, No. 1160, § 25.

The Secretary of the Department of Finance and Administration may impose a postage fee sufficient to defray the cost of postage for mailing out tax forms to tax practitioners.

Amended by Act 2021, No. 143,§ 3, eff. 1/1/2021.

Amended by Act 2019, No. 910,§ 3742, eff. 7/1/2019.

Acts 1968 (1st Ex. Sess.), No. 61, § 5; A.S.A. 1947, § 84-2027.1; Acts 1995, No. 1160, § 25.
Ark. Code Ann. § 26-62-101 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-101
Title
Status: in_force

This chapter may be known and cited as the "Alternative Fuels Tax Law". Acts 1993, No. 1119, § 1.

This chapter may be known and cited as the "Alternative Fuels Tax Law".

Acts 1993, No. 1119, § 1.
Ark. Code Ann. § 26-63-301 — AR Code / Title 26 / Chapter 63 / Subchapter 3 / Section 26-63-301
Short-term rentals of tangible personal property - Definitions
Status: in_force

(a) As used in this section: (1) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law; and (2) "Short-term rental" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment. (b) (1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property. (2) The tax levied by this section is applicable to a short-term rental regardless of whether the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid on the rented tangible personal property at the time of purchase. (c) The tax levied by this section does not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; and (2) Farm machinery or farm equipment leased or rented for a commercial purpose. (d) The tax levied by this section does not apply to a short-term rental of tangible personal property that is subject to the tourism tax levied in § 26-63-401 et seq. Acts 2007, No. 182, § 1.

(a) As used in this section: (1) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law; and (2) "Short-term rental" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment.

(1) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law; and

(2) "Short-term rental" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment.

(b) (1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property. (2) The tax levied by this section is applicable to a short-term rental regardless of whether the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid on the rented tangible personal property at the time of purchase.

(1) In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property.

(2) The tax levied by this section is applicable to a short-term rental regardless of whether the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., was paid on the rented tangible personal property at the time of purchase.

(c) The tax levied by this section does not apply to the lease or rental of: (1) A diesel truck leased or rented for commercial shipping; and (2) Farm machinery or farm equipment leased or rented for a commercial purpose.

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

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

(d) The tax levied by this section does not apply to a short-term rental of tangible personal property that is subject to the tourism tax levied in § 26-63-401 et seq.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-3-308 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-308
Property owned by State Highway Commission or the Arkansas Department of Transportation
Status: in_force

(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes. (b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership. Amended by Act 2017, No. 707,§ 292, eff. 8/1/2017. Acts 1991, No. 961, § 2.

(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.

(b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.

Amended by Act 2017, No. 707,§ 292, eff. 8/1/2017.

Acts 1991, No. 961, § 2.
Ark. Code Ann. § 26-73-112 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-112
Special local sales and use tax - Additional tax - Levy collection and enforcement - Proceeds
Status: in_force

(a) The tax authorized by this section and §§ 26-73-110 and 26-73-111 shall be in addition to all other sales and use taxes now or hereafter authorized for counties, cities of the first class, cities of the second class, and incorporated towns. (b) With the exception of the purpose for which the tax herein authorized may be used, all provisions of § 26-75-201 et seq., being enabling legislation for cities and incorporated towns to levy and collect local sales and use taxes, and § 26-74-201 et seq. and § 26-74-301 et seq., being enabling legislation for counties to levy and collect local sales and use tax, shall be applicable and controlling in the levy, election, administration, collection, and enforcement of the tax herein authorized, except that the proceeds of a levy made by a county pursuant to this section and §§ 26-73-110 and 26-73-111 shall not be distributed on a per capita basis as provided for by § 26-74-201 et seq. and § 26-74-301 et seq., but shall be remitted and transmitted to the county treasurer and used for the purposes and in the percentage amounts as provided for and set forth in the levying ordinance. (c) A county, city of the first class, city of the second class, or incorporated town shall use the proceeds of the tax authorized by this section and §§ 26-73-110 and 26-73-111 only to provide the public service and purpose of public mass transportation systems and facilities. Acts 1991, No. 200, § 2; 2009, No. 655, § 110.

(a) The tax authorized by this section and §§ 26-73-110 and 26-73-111 shall be in addition to all other sales and use taxes now or hereafter authorized for counties, cities of the first class, cities of the second class, and incorporated towns.

(b) With the exception of the purpose for which the tax herein authorized may be used, all provisions of § 26-75-201 et seq., being enabling legislation for cities and incorporated towns to levy and collect local sales and use taxes, and § 26-74-201 et seq. and § 26-74-301 et seq., being enabling legislation for counties to levy and collect local sales and use tax, shall be applicable and controlling in the levy, election, administration, collection, and enforcement of the tax herein authorized, except that the proceeds of a levy made by a county pursuant to this section and §§ 26-73-110 and 26-73-111 shall not be distributed on a per capita basis as provided for by § 26-74-201 et seq. and § 26-74-301 et seq., but shall be remitted and transmitted to the county treasurer and used for the purposes and in the percentage amounts as provided for and set forth in the levying ordinance.

(c) A county, city of the first class, city of the second class, or incorporated town shall use the proceeds of the tax authorized by this section and §§ 26-73-110 and 26-73-111 only to provide the public service and purpose of public mass transportation systems and facilities.

Acts 1991, No. 200, § 2; 2009, No. 655, § 110.
Ark. Code Ann. § 26-75-703 — AR Code / Title 26 / Chapter 75 / Subchapter 7 / Section 26-75-703
City advertising and promotion commission
Status: in_force

(a) Any city levying a tax pursuant to this subchapter in the ordinance levying the tax shall create a city advertising and promotion commission to be composed of seven (7) members as follows: (1) Four (4) members shall be hotel, motel, or restaurant owners or managers of businesses that collect the tax authorized under this subchapter and one (1) member shall be a gift shop owner or manager, each of whom shall be appointed by the mayor with the approval of the governing body of the city; (2) One (1) member who is appointed at large by the mayor with the approval of the governing body of the city; and (3) The remaining two (2) members of the commission shall be the mayor and one (1) member of the governing body of the city selected by the governing body of the city or two (2) members of the governing body of the city as provided in the levying ordinance. (b) (1) Each member appointed to the advertising and promotion commission shall serve a term of four (4) years and until his or her successor is selected as provided under this section. (2) The terms shall be staggered so that no more than two (2) members' terms expire each year. (c) (1) If a vacancy occurs in an appointed position for any reason, the mayor shall appoint a person within sixty (60) days to fill the vacancy. (2) (A) If the mayor fails to appoint a member to fill a vacancy within sixty (60) days, then the chair of the commission shall appoint a person to fill the vacancy within thirty (30) days, and the appointment shall be approved by a majority of the commissioners. (B) The governing body of the city shall approve the appointment before a new member appointed under subdivision (c)(2)(A) of this section may act in his or her official capacity. (3) A new member under this subsection shall serve for the remainder of the unexpired term. (d) The members shall determine by majority vote who shall serve as chair. Acts 1985, No. 478, § 3; 1985, No. 696, § 3; A.S.A. 1947, § 19-4624; Acts 2007, No. 464, § 3.

(a) Any city levying a tax pursuant to this subchapter in the ordinance levying the tax shall create a city advertising and promotion commission to be composed of seven (7) members as follows: (1) Four (4) members shall be hotel, motel, or restaurant owners or managers of businesses that collect the tax authorized under this subchapter and one (1) member shall be a gift shop owner or manager, each of whom shall be appointed by the mayor with the approval of the governing body of the city; (2) One (1) member who is appointed at large by the mayor with the approval of the governing body of the city; and (3) The remaining two (2) members of the commission shall be the mayor and one (1) member of the governing body of the city selected by the governing body of the city or two (2) members of the governing body of the city as provided in the levying ordinance.

(1) Four (4) members shall be hotel, motel, or restaurant owners or managers of businesses that collect the tax authorized under this subchapter and one (1) member shall be a gift shop owner or manager, each of whom shall be appointed by the mayor with the approval of the governing body of the city;

(2) One (1) member who is appointed at large by the mayor with the approval of the governing body of the city; and

(3) The remaining two (2) members of the commission shall be the mayor and one (1) member of the governing body of the city selected by the governing body of the city or two (2) members of the governing body of the city as provided in the levying ordinance.

(b) (1) Each member appointed to the advertising and promotion commission shall serve a term of four (4) years and until his or her successor is selected as provided under this section. (2) The terms shall be staggered so that no more than two (2) members' terms expire each year.

(1) Each member appointed to the advertising and promotion commission shall serve a term of four (4) years and until his or her successor is selected as provided under this section.

(2) The terms shall be staggered so that no more than two (2) members' terms expire each year.

(c) (1) If a vacancy occurs in an appointed position for any reason, the mayor shall appoint a person within sixty (60) days to fill the vacancy. (2) (A) If the mayor fails to appoint a member to fill a vacancy within sixty (60) days, then the chair of the commission shall appoint a person to fill the vacancy within thirty (30) days, and the appointment shall be approved by a majority of the commissioners. (B) The governing body of the city shall approve the appointment before a new member appointed under subdivision (c)(2)(A) of this section may act in his or her official capacity. (3) A new member under this subsection shall serve for the remainder of the unexpired term.

(1) If a vacancy occurs in an appointed position for any reason, the mayor shall appoint a person within sixty (60) days to fill the vacancy.

(2) (A) If the mayor fails to appoint a member to fill a vacancy within sixty (60) days, then the chair of the commission shall appoint a person to fill the vacancy within thirty (30) days, and the appointment shall be approved by a majority of the commissioners. (B) The governing body of the city shall approve the appointment before a new member appointed under subdivision (c)(2)(A) of this section may act in his or her official capacity.

(A) If the mayor fails to appoint a member to fill a vacancy within sixty (60) days, then the chair of the commission shall appoint a person to fill the vacancy within thirty (30) days, and the appointment shall be approved by a majority of the commissioners.

(B) The governing body of the city shall approve the appointment before a new member appointed under subdivision (c)(2)(A) of this section may act in his or her official capacity.

(3) A new member under this subsection shall serve for the remainder of the unexpired term.

(d) The members shall determine by majority vote who shall serve as chair.

Acts 1985, No. 478, § 3; 1985, No. 696, § 3; A.S.A. 1947, § 19-4624; Acts 2007, No. 464, § 3.
Ark. Code Ann. § 26-52-441 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-441
Natural gas and electricity used in the manufacturing of tires - Definitions
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this state are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) As used in this section: (1) "Manufacturing of tires" means the manufacturing of new motor vehicle tires and does not include the retreading of tires; and (2) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law. (c) The natural gas and electricity subject to the exemption in this section shall be separately metered from the natural gas and electricity used for any other purpose by the manufacturer or as otherwise established in the rules issued under subsection (d) of this section. (d) The Secretary of the Department of Finance and Administration shall promulgate rules for the proper administration of this section. Amended by Act 2019, No. 910,§ 3858, eff. 7/1/2019. Acts 2007, No. 548, § 1.

(a) The gross receipts or gross proceeds derived from the sale of natural gas and electricity used in the manufacturing of tires in this state are exempt from the: (1) Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(1) Gross receipts tax levied by this chapter; and

(2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) As used in this section: (1) "Manufacturing of tires" means the manufacturing of new motor vehicle tires and does not include the retreading of tires; and (2) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law.

(1) "Manufacturing of tires" means the manufacturing of new motor vehicle tires and does not include the retreading of tires; and

(2) "Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law.

(c) The natural gas and electricity subject to the exemption in this section shall be separately metered from the natural gas and electricity used for any other purpose by the manufacturer or as otherwise established in the rules issued under subsection (d) of this section.

(d) The Secretary of the Department of Finance and Administration shall promulgate rules for the proper administration of this section.

Amended by Act 2019, No. 910,§ 3858, eff. 7/1/2019.

Acts 2007, No. 548, § 1.
Ark. Code Ann. § 26-56-301 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-301
Levy and imposition of tax - Alternative payment of fees
Status: in_force

(a) There is levied and imposed an excise tax of seven and one-half cents (71/2¢) per gallon upon the use, as defined in § 26-56-102(21) , of all liquefied gas special fuels within this state. Such use of liquefied gas special fuels shall constitute and is declared to be the taxable incident of this levy. (b) However, in lieu of the gallonage tax levied in this section with respect to liquefied gas special fuels used under this subchapter, except as otherwise provided herein the Secretary of the Department of Finance and Administration shall require the payment of the fees prescribed in § 26-56-304 in the case of all vehicles required to obtain liquefied gas special fuels user's permits under this subchapter, except licensed liquefied gas special fuels suppliers. Amended by Act 2019, No. 910,§ 4075, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 1; A.S.A. 1947, § 75-1254.

(a) There is levied and imposed an excise tax of seven and one-half cents (71/2¢) per gallon upon the use, as defined in § 26-56-102(21) , of all liquefied gas special fuels within this state. Such use of liquefied gas special fuels shall constitute and is declared to be the taxable incident of this levy.

(b) However, in lieu of the gallonage tax levied in this section with respect to liquefied gas special fuels used under this subchapter, except as otherwise provided herein the Secretary of the Department of Finance and Administration shall require the payment of the fees prescribed in § 26-56-304 in the case of all vehicles required to obtain liquefied gas special fuels user's permits under this subchapter, except licensed liquefied gas special fuels suppliers.

Amended by Act 2019, No. 910,§ 4075, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 1; A.S.A. 1947, § 75-1254.
Ark. Code Ann. § 26-51-514 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-514
[Repealed]
Status: repealed

Repealed by Act 2019, No. 670,§ 2, eff. 7/24/2019. Acts 2009, No. 1500, § 1. Effective if the Chief Fiscal Officer of the State certifies that additional funding has been provided to state general revenues from other funding sources and is available for use during fiscal year 2010 in an amount sufficient to replace the general revenue reduction for the fiscal year 2010 that would result from the allowance of the income tax credit provided in this section. Acts 2009, No. 1500, § 2.

Repealed by Act 2019, No. 670,§ 2, eff. 7/24/2019.

Acts 2009, No. 1500, § 1.

Effective if the Chief Fiscal Officer of the State certifies that additional funding has been provided to state general revenues from other funding sources and is available for use during fiscal year 2010 in an amount sufficient to replace the general revenue reduction for the fiscal year 2010 that would result from the allowance of the income tax credit provided in this section. Acts 2009, No. 1500, § 2.
Ark. Code Ann. § 26-58-301 — AR Code / Title 26 / Chapter 58 / Subchapter 3 / Section 26-58-301
Levy for benefit of Arkansas Museum of Natural Resources Fund
Status: in_force

(a) (1) In addition to the severance tax on oil produced in the State of Arkansas and levied in § 26-58-111(6) , there is levied an additional tax of five (5) mills per barrel of oil produced in this state. (2) All taxes, interest, and penalties collected by the Revenue Division of the Department of Finance and Administration under this subsection shall be deposited into the State Treasury as special revenues, and the Treasurer of State after deducting from these special revenues the three percent (3%) provided by law for credit to the Constitutional Officers Fund and the State Central Services Fund shall credit the net amount to the Arkansas Museum of Natural Resources Fund to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources. (b) (1) There is levied upon all brine produced in the state for the purpose of bromine extraction a tax of twenty cents (20¢) per one thousand (1,000) barrels. (2) The taxes levied in this subsection shall be reported and remitted monthly to the Secretary of the Department of Finance and Administration on such forms and in such manner as the secretary shall prescribe by rules. (3) All revenues collected by the secretary under the tax levied in this subsection shall be deposited into the State Treasury as special revenues, and the Treasurer of State after deducting from these special revenues the three percent (3%) provided by law for credit to the Constitutional Officers Fund and the State Central Services Fund shall credit the net amount to the Arkansas Museum of Natural Resources Fund to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources. Amended by Act 2019, No. 315,§ 3045, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4270, eff. 7/1/2019. Acts 1977, No. 310, § 4; 1979, No. 759, § 5; 1979, No. 832, § 13; A.S.A. 1947, §§ 84-2102.1, 84-2102.2; Acts 2011, No. 983, § 22.

(a) (1) In addition to the severance tax on oil produced in the State of Arkansas and levied in § 26-58-111(6) , there is levied an additional tax of five (5) mills per barrel of oil produced in this state. (2) All taxes, interest, and penalties collected by the Revenue Division of the Department of Finance and Administration under this subsection shall be deposited into the State Treasury as special revenues, and the Treasurer of State after deducting from these special revenues the three percent (3%) provided by law for credit to the Constitutional Officers Fund and the State Central Services Fund shall credit the net amount to the Arkansas Museum of Natural Resources Fund to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources.

(1) In addition to the severance tax on oil produced in the State of Arkansas and levied in § 26-58-111(6) , there is levied an additional tax of five (5) mills per barrel of oil produced in this state.

(2) All taxes, interest, and penalties collected by the Revenue Division of the Department of Finance and Administration under this subsection shall be deposited into the State Treasury as special revenues, and the Treasurer of State after deducting from these special revenues the three percent (3%) provided by law for credit to the Constitutional Officers Fund and the State Central Services Fund shall credit the net amount to the Arkansas Museum of Natural Resources Fund to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources.

(b) (1) There is levied upon all brine produced in the state for the purpose of bromine extraction a tax of twenty cents (20¢) per one thousand (1,000) barrels. (2) The taxes levied in this subsection shall be reported and remitted monthly to the Secretary of the Department of Finance and Administration on such forms and in such manner as the secretary shall prescribe by rules. (3) All revenues collected by the secretary under the tax levied in this subsection shall be deposited into the State Treasury as special revenues, and the Treasurer of State after deducting from these special revenues the three percent (3%) provided by law for credit to the Constitutional Officers Fund and the State Central Services Fund shall credit the net amount to the Arkansas Museum of Natural Resources Fund to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources.

(1) There is levied upon all brine produced in the state for the purpose of bromine extraction a tax of twenty cents (20¢) per one thousand (1,000) barrels.

(2) The taxes levied in this subsection shall be reported and remitted monthly to the Secretary of the Department of Finance and Administration on such forms and in such manner as the secretary shall prescribe by rules.

(3) All revenues collected by the secretary under the tax levied in this subsection shall be deposited into the State Treasury as special revenues, and the Treasurer of State after deducting from these special revenues the three percent (3%) provided by law for credit to the Constitutional Officers Fund and the State Central Services Fund shall credit the net amount to the Arkansas Museum of Natural Resources Fund to be used for the construction, maintenance, operation, and improvement of the Arkansas Museum of Natural Resources.

Amended by Act 2019, No. 315,§ 3045, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4270, eff. 7/1/2019.

Acts 1977, No. 310, § 4; 1979, No. 759, § 5; 1979, No. 832, § 13; A.S.A. 1947, §§ 84-2102.1, 84-2102.2; Acts 2011, No. 983, § 22.
Ark. Code Ann. § 26-28-112 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-112
Books for two judicial districts
Status: in_force

It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out, balance, and recapitulate as required by law one (1) set of tax books for each judicial district of the counties. Acts 1907, No. 190, §§ 3, 7, p. 446; C. & M. Dig., §§ 2041, 8357; Pope's Dig., §§ 2588, 10953; A.S.A. 1947, § 84-812.

It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out, balance, and recapitulate as required by law one (1) set of tax books for each judicial district of the counties.

Acts 1907, No. 190, §§ 3, 7, p. 446; C. & M. Dig., §§ 2041, 8357; Pope's Dig., §§ 2588, 10953; A.S.A. 1947, § 84-812.
Ark. Code Ann. § 26-75-607 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-607
Authority to issue bonds
Status: in_force

Cities of the first class levying the tax and creating the commission as permitted in this subchapter are authorized to: (1) Acquire sites for, construct, reconstruct, extend, equip, improve, maintain, and operate convention centers and facilities necessary for, supporting, or otherwise pertaining to, convention centers which are collectively referred to in this section as "convention center projects" in such cities; and (2) Issue bonds to provide funds for accomplishing convention center projects and to pledge all or any part of the revenues from the tax levied by the city pursuant to this subchapter to pay the principal of, interest on, and fees and expenses in connection with the bonds. Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.

Cities of the first class levying the tax and creating the commission as permitted in this subchapter are authorized to:

(1) Acquire sites for, construct, reconstruct, extend, equip, improve, maintain, and operate convention centers and facilities necessary for, supporting, or otherwise pertaining to, convention centers which are collectively referred to in this section as "convention center projects" in such cities; and

(2) Issue bonds to provide funds for accomplishing convention center projects and to pledge all or any part of the revenues from the tax levied by the city pursuant to this subchapter to pay the principal of, interest on, and fees and expenses in connection with the bonds.

Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.
Ark. Code Ann. § 26-55-719 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-719
Records - Preservation - Inspection
Status: in_force

(a) Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage traveled by vehicles operated in this state, together with inventories, withdrawals, purchases supported by invoices, and all relevant records and papers that may be required by the Secretary of the Department of Finance and Administration. (b) The secretary or his or her authorized representative shall be entitled to inspect these records at any time. Amended by Act 2019, No. 910,§ 4001, eff. 7/1/2019. Acts 1953, No. 112, § 8; A.S.A. 1947, § 75-1156.

(a) Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage traveled by vehicles operated in this state, together with inventories, withdrawals, purchases supported by invoices, and all relevant records and papers that may be required by the Secretary of the Department of Finance and Administration.

(b) The secretary or his or her authorized representative shall be entitled to inspect these records at any time.

Amended by Act 2019, No. 910,§ 4001, eff. 7/1/2019.

Acts 1953, No. 112, § 8; A.S.A. 1947, § 75-1156.
Ark. Code Ann. § 26-39-209 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-209
Charging of funds
Status: in_force

(a) The county clerk shall charge the county sheriff or county collector and county treasurer with all moneys that may come into their hands by virtue of any of the provisions of this subtitle. (b) (1) The money received for penalty and costs of advertising shall be first applied by the county sheriff or county collector to the cost of advertising delinquent lands, and the surplus, if any, paid into the county treasury at the time of his or her annual settlement. (2) Should there not be sufficient penalty and costs of advertising to pay the cost of advertising delinquent lands, the balance shall be paid out of the county treasury. Acts 1883, No. 114, § 188, p. 199; C. & M. Dig., § 10150; Pope's Dig., § 13932; A.S.A. 1947, § 84-1429.

(a) The county clerk shall charge the county sheriff or county collector and county treasurer with all moneys that may come into their hands by virtue of any of the provisions of this subtitle.

(b) (1) The money received for penalty and costs of advertising shall be first applied by the county sheriff or county collector to the cost of advertising delinquent lands, and the surplus, if any, paid into the county treasury at the time of his or her annual settlement. (2) Should there not be sufficient penalty and costs of advertising to pay the cost of advertising delinquent lands, the balance shall be paid out of the county treasury.

(1) The money received for penalty and costs of advertising shall be first applied by the county sheriff or county collector to the cost of advertising delinquent lands, and the surplus, if any, paid into the county treasury at the time of his or her annual settlement.

(2) Should there not be sufficient penalty and costs of advertising to pay the cost of advertising delinquent lands, the balance shall be paid out of the county treasury.

Acts 1883, No. 114, § 188, p. 199; C. & M. Dig., § 10150; Pope's Dig., § 13932; A.S.A. 1947, § 84-1429.
Ark. Code Ann. § 26-74-411 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-411
Procedures and penalties for enforcement
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter. (b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the county. Amended by Act 2019, No. 910,§ 4403, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4402, eff. 7/1/2019. Acts 1991, No. 885, § 1.

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter.

(b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the county.

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

(2) The proceeds from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the county.

Amended by Act 2019, No. 910,§ 4403, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4402, eff. 7/1/2019.

Acts 1991, No. 885, § 1.
Ark. Code Ann. § 26-26-1401 — AR Code / Title 26 / Chapter 26 / Subchapter 14 / Section 26-26-1401
Purpose
Status: in_force

(a) It is the purpose and intent of this subchapter to reduce the number of persons avoiding the payment of tangible personal property taxes by moving from one county to another within the state or by moving outside the state between the time of assessing property for taxes and the time of collecting taxes thereon by establishing a system that reduces the time period from the date of assessment to the date of collection. (b) It is further the intent of this subchapter that, when personal property taxes are paid in advance as provided for in this subchapter, the normal procedures carried out by the various county officials and state officials with respect to property taxes shall continue in effect, and, if it is determined through the normal procedures presently in effect that any person who paid personal property taxes in advance overpaid such taxes, the overpayment will be refunded to the taxpayer, and that, if the advance payment of the tangible personal property taxes by a taxpayer is an underpayment of the tax, the taxpayer will be billed for the additional amount due. (c) It is further the intent of this subchapter that the taxpayer will be required to furnish proof of payment of tangible personal property taxes as a condition for registering or renewing the registration of any motor vehicle. Acts 1981, No. 927, § 1; A.S.A. 1947, § 84-494; Acts 1987, No. 621, § 1.

(a) It is the purpose and intent of this subchapter to reduce the number of persons avoiding the payment of tangible personal property taxes by moving from one county to another within the state or by moving outside the state between the time of assessing property for taxes and the time of collecting taxes thereon by establishing a system that reduces the time period from the date of assessment to the date of collection.

(b) It is further the intent of this subchapter that, when personal property taxes are paid in advance as provided for in this subchapter, the normal procedures carried out by the various county officials and state officials with respect to property taxes shall continue in effect, and, if it is determined through the normal procedures presently in effect that any person who paid personal property taxes in advance overpaid such taxes, the overpayment will be refunded to the taxpayer, and that, if the advance payment of the tangible personal property taxes by a taxpayer is an underpayment of the tax, the taxpayer will be billed for the additional amount due.

(c) It is further the intent of this subchapter that the taxpayer will be required to furnish proof of payment of tangible personal property taxes as a condition for registering or renewing the registration of any motor vehicle.

Acts 1981, No. 927, § 1; A.S.A. 1947, § 84-494; Acts 1987, No. 621, § 1.
Ark. Code Ann. § 26-51-1307 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1307
Annual statement of withholding for racing winnings
Status: in_force

(a) Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file an annual statement of withholding for each person receiving racing winnings subject to withholding under this subchapter. (b) (1) The annual statement shall be in the form prescribed by the Secretary of the Department of Finance and Administration and shall be filed with the secretary. (2) Two (2) copies of the statement shall be furnished to each person who had received racing winnings during the income year before January 31 following the close of the income year. (c) The statement shall show: (1) The name and withholding account number of the franchise holder; (2) The name and address of the person who had received the racing winnings and his or her taxpayer identification number; (3) The total amount of the racing winnings subject to withholding paid by the franchise holder to the recipient of the racing winnings; (4) The total amount withheld from the recipient's racing winnings by the franchise holder pursuant to this subchapter for the income year; and (5) Such other information as the secretary shall require by rule. Amended by Act 2019, No. 315,§ 2980, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3779, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3778, eff. 7/1/2019. Acts 1987, No. 899, § 6; 2007, No. 732, § 5; 2009, No. 655, § 9.

(a) Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file an annual statement of withholding for each person receiving racing winnings subject to withholding under this subchapter.

(b) (1) The annual statement shall be in the form prescribed by the Secretary of the Department of Finance and Administration and shall be filed with the secretary. (2) Two (2) copies of the statement shall be furnished to each person who had received racing winnings during the income year before January 31 following the close of the income year.

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

(2) Two (2) copies of the statement shall be furnished to each person who had received racing winnings during the income year before January 31 following the close of the income year.

(c) The statement shall show: (1) The name and withholding account number of the franchise holder; (2) The name and address of the person who had received the racing winnings and his or her taxpayer identification number; (3) The total amount of the racing winnings subject to withholding paid by the franchise holder to the recipient of the racing winnings; (4) The total amount withheld from the recipient's racing winnings by the franchise holder pursuant to this subchapter for the income year; and (5) Such other information as the secretary shall require by rule.

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

(2) The name and address of the person who had received the racing winnings and his or her taxpayer identification number;

(3) The total amount of the racing winnings subject to withholding paid by the franchise holder to the recipient of the racing winnings;

(4) The total amount withheld from the recipient's racing winnings by the franchise holder pursuant to this subchapter for the income year; and

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

Amended by Act 2019, No. 315,§ 2980, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3779, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3778, eff. 7/1/2019.

Acts 1987, No. 899, § 6; 2007, No. 732, § 5; 2009, No. 655, § 9.
Ark. Code Ann. § 26-62-202 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-202
Collection and payment of tax
Status: in_force

(a) The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when: (1) Delivered into the fuel supply tanks of a motor vehicle; (2) Sold to a dealer or user; or (3) Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3). (b) The tax levied by this chapter shall be paid by an interstate user who uses alternative fuels in this state as provided by §§ 26-62-209 and 26-62-211 . (c) The tax levied by this chapter shall be paid by any person who uses alternative fuels in this state on which the tax levied in this chapter has not been paid in accordance with the provisions of § 26-62-209 or § 26-62-211 . (d) The tax levied by this chapter shall be paid by an IFTA carrier user who uses alternative fuels in this state as provided by § 26-62-209 . Amended by Act 2019, No. 315,§ 3051, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4309, eff. 7/1/2019. Acts 1993, No. 1119, § 10.

(a) The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when: (1) Delivered into the fuel supply tanks of a motor vehicle; (2) Sold to a dealer or user; or (3) Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3).

(1) Delivered into the fuel supply tanks of a motor vehicle;

(2) Sold to a dealer or user; or

(3) Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3).

(b) The tax levied by this chapter shall be paid by an interstate user who uses alternative fuels in this state as provided by §§ 26-62-209 and 26-62-211 .

(c) The tax levied by this chapter shall be paid by any person who uses alternative fuels in this state on which the tax levied in this chapter has not been paid in accordance with the provisions of § 26-62-209 or § 26-62-211 .

(d) The tax levied by this chapter shall be paid by an IFTA carrier user who uses alternative fuels in this state as provided by § 26-62-209 .

Amended by Act 2019, No. 315,§ 3051, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4309, eff. 7/1/2019.

Acts 1993, No. 1119, § 10.
Ark. Code Ann. § 26-26-1402 — AR Code / Title 26 / Chapter 26 / Subchapter 14 / Section 26-26-1402
Applicability
Status: in_force

The provisions of this subchapter shall not be applicable to taxpayers whose property is subject to assessment by the Tax Division of the Arkansas Public Service Commission. Acts 1981, No. 927, § 9; A.S.A. 1947, § 84-494.8.

The provisions of this subchapter shall not be applicable to taxpayers whose property is subject to assessment by the Tax Division of the Arkansas Public Service Commission.

Acts 1981, No. 927, § 9; A.S.A. 1947, § 84-494.8.
Ark. Code Ann. § 26-55-239 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-239
Forms for reports or records
Status: in_force

The Secretary of the Department of Finance and Administration shall have the authority to prescribe all forms upon which reports shall be made to the secretary or forms of records to be used by distributors. Amended by Act 2019, No. 910,§ 3968, eff. 7/1/2019. Acts 1941, No. 383, § 17; A.S.A. 1947, § 75-1119.

The Secretary of the Department of Finance and Administration shall have the authority to prescribe all forms upon which reports shall be made to the secretary or forms of records to be used by distributors.

Amended by Act 2019, No. 910,§ 3968, eff. 7/1/2019.

Acts 1941, No. 383, § 17; A.S.A. 1947, § 75-1119.
Ark. Code Ann. § 26-53-104 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-104
Rules - Forms
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for the proper enforcement of this subchapter. (b) (1) The rules and forms shall be dated and issued under a systematic method of numbering, and copies shall be made available to any person requesting them. (2) A complete file of all the rules and forms shall be kept in the office of the secretary. Amended by Act 2019, No. 315,§ 2998, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3898, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3897, eff. 7/1/2019. Acts 1949, No. 487, § 3; A.S.A. 1947, § 84-3103.

(a) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for the proper enforcement of this subchapter.

(b) (1) The rules and forms shall be dated and issued under a systematic method of numbering, and copies shall be made available to any person requesting them. (2) A complete file of all the rules and forms shall be kept in the office of the secretary.

(1) The rules and forms shall be dated and issued under a systematic method of numbering, and copies shall be made available to any person requesting them.

(2) A complete file of all the rules and forms shall be kept in the office of the secretary.

Amended by Act 2019, No. 315,§ 2998, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3898, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3897, eff. 7/1/2019.

Acts 1949, No. 487, § 3; A.S.A. 1947, § 84-3103.
Ark. Code Ann. § 26-36-312 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-312
Certification of debt
Status: in_force

(a) Upon final determination, through hearing provided for by this subchapter, of the debt due and owing the claimant agency or upon the debtor's default for failure to contest the claimant agency's right to setoff as provided for in this subchapter, mandating timely request for review of the asserted basis for setoff, the Revenue Division of the Department of Finance and Administration shall hold for setoff any refund as defined in this subchapter determined to be available to the individual debtor. (b) Any changes to the original debt certified will be accepted only if the new amount is less than the debt originally certified. Such changes will be forwarded to the division in writing and in a format acceptable to the division. Debtors' names may be deleted from the debt certification listing upon written notice to the division by the claimant agency. (c) Upon determination that a refund is available to a debtor who has previously been certified as owing a debt to the claimant agency, the division shall finalize the setoff by transferring the refund amount, up to the amount of the debt certified, to the claimant agency and by refunding any remaining balance to the debtor. Acts 1983, No. 372, § 10; 1985, No. 987, § 4; A.S.A. 1947, § 84-4910.

(a) Upon final determination, through hearing provided for by this subchapter, of the debt due and owing the claimant agency or upon the debtor's default for failure to contest the claimant agency's right to setoff as provided for in this subchapter, mandating timely request for review of the asserted basis for setoff, the Revenue Division of the Department of Finance and Administration shall hold for setoff any refund as defined in this subchapter determined to be available to the individual debtor.

(b) Any changes to the original debt certified will be accepted only if the new amount is less than the debt originally certified. Such changes will be forwarded to the division in writing and in a format acceptable to the division. Debtors' names may be deleted from the debt certification listing upon written notice to the division by the claimant agency.

(c) Upon determination that a refund is available to a debtor who has previously been certified as owing a debt to the claimant agency, the division shall finalize the setoff by transferring the refund amount, up to the amount of the debt certified, to the claimant agency and by refunding any remaining balance to the debtor.

Acts 1983, No. 372, § 10; 1985, No. 987, § 4; A.S.A. 1947, § 84-4910.
Ark. Code Ann. § 26-51-408 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-408
Dividends of financial institutions taxable
Status: in_force

Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Income Tax Act of 1929, § 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations. Acts 1973, No. 182, § 4; A.S.A. 1947, § 84-2008.2.

Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Income Tax Act of 1929, § 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.

Acts 1973, No. 182, § 4; A.S.A. 1947, § 84-2008.2.
Ark. Code Ann. § 26-56-502 — AR Code / Title 26 / Chapter 56 / Subchapter 5 / Section 26-56-502
Additional tax levied
Status: in_force

(a) In addition to the tax levied upon distillate special fuel in § 26-56-201 and upon liquefied gas special fuels in § 26-56-301 , there is levied an excise tax of four cents (4¢) per gallon upon all liquefied gas special fuels and two cents (2¢) per gallon upon all distillate special fuel subject to the tax levied in those sections. (b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other distillate special fuel taxes. Acts 1985, No. 456, § 1; A.S.A. 1947, § 75-1278; Acts 1989, No. 821, § 10.

(a) In addition to the tax levied upon distillate special fuel in § 26-56-201 and upon liquefied gas special fuels in § 26-56-301 , there is levied an excise tax of four cents (4¢) per gallon upon all liquefied gas special fuels and two cents (2¢) per gallon upon all distillate special fuel subject to the tax levied in those sections.

(b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other distillate special fuel taxes.

Acts 1985, No. 456, § 1; A.S.A. 1947, § 75-1278; Acts 1989, No. 821, § 10.
Ark. Code Ann. § 26-79-105 — AR Code / Title 26 / Chapter 79 / Section 26-79-105
Appropriation of funds
Status: in_force

(a) The county courts shall have the power, and it is required, to appropriate all moneys collected under this act as road tax to the opening, construction, and repair of roads in the road districts in the county when they may have been collected. (b) The county court or county judge shall order and direct the county highway commission, or overseers of each road district wherein the opening, constructing, or repairing of roads is to be done, to make the contract for such opening, constructing, or repairing in such manner as the county court or county judge may direct and to superintend and direct it, and when it is done, to report under oath in writing to the court. (c) When it appears and the county court is satisfied that the contract has been faithfully performed, the county court shall direct the clerk to draw a warrant in favor of the party with whom the contract was made, on the county treasurer, for the amount due on the contract, and the county treasurer shall be directed to pay the amount out of the road fund in the county treasurer's hands. (d) The county court may expend all or any part of the road fund in opening, constructing, and repairing roads through, by, and under the county highway commission, without reference to contracts. Acts 1871, No. 26, § 69, p. 56; 1893, No. 177, § 8, p. 311; C. & M. Dig., § 5496; Pope's Dig., § 7138; A.S.A. 1947, § 76-710.

(a) The county courts shall have the power, and it is required, to appropriate all moneys collected under this act as road tax to the opening, construction, and repair of roads in the road districts in the county when they may have been collected.

(b) The county court or county judge shall order and direct the county highway commission, or overseers of each road district wherein the opening, constructing, or repairing of roads is to be done, to make the contract for such opening, constructing, or repairing in such manner as the county court or county judge may direct and to superintend and direct it, and when it is done, to report under oath in writing to the court.

(c) When it appears and the county court is satisfied that the contract has been faithfully performed, the county court shall direct the clerk to draw a warrant in favor of the party with whom the contract was made, on the county treasurer, for the amount due on the contract, and the county treasurer shall be directed to pay the amount out of the road fund in the county treasurer's hands.

(d) The county court may expend all or any part of the road fund in opening, constructing, and repairing roads through, by, and under the county highway commission, without reference to contracts.

Acts 1871, No. 26, § 69, p. 56; 1893, No. 177, § 8, p. 311; C. & M. Dig., § 5496; Pope's Dig., § 7138; A.S.A. 1947, § 76-710.
Ark. Code Ann. § 26-51-1701 — AR Code / Title 26 / Chapter 51 / Subchapter 17 / Section 26-51-1701
Definitions
Status: in_force

As used in this subchapter, unless the context clearly requires otherwise: (1) "Authority" means the Arkansas Development Finance Authority, or its successor agency; (2) "Eligibility statement" means a statement authorized and issued by the authority certifying that a given project qualifies for the Arkansas low-income housing tax credit. The authority shall promulgate rules establishing criteria upon which the eligibility statements will be issued. The eligibility statement shall specify the amount of the Arkansas low-income housing tax credit allowed; (3) "Federal low-income housing tax credit" means the federal tax credit as provided in 26 U.S.C. § 42 , as amended; (4) "Qualified project" means a qualified low-income building as that term is defined in 26 U.S.C. § 42 , as amended, which is located in Arkansas; and (5) "Taxpayer" means a person, firm or corporation subject to the state income tax imposed by provisions of §§ 26-51-101 - 26-51-1510 , or an insurance company paying an annual tax on its gross premium receipts in this state, or a financial institution paying income taxes to the State of Arkansas. Amended by Act 2019, No. 910,§ 3790, eff. 7/1/2019. Acts 1997, No. 1332, § 1.

As used in this subchapter, unless the context clearly requires otherwise:

(1) "Authority" means the Arkansas Development Finance Authority, or its successor agency;

(2) "Eligibility statement" means a statement authorized and issued by the authority certifying that a given project qualifies for the Arkansas low-income housing tax credit. The authority shall promulgate rules establishing criteria upon which the eligibility statements will be issued. The eligibility statement shall specify the amount of the Arkansas low-income housing tax credit allowed;

(3) "Federal low-income housing tax credit" means the federal tax credit as provided in 26 U.S.C. § 42 , as amended;

(4) "Qualified project" means a qualified low-income building as that term is defined in 26 U.S.C. § 42 , as amended, which is located in Arkansas; and

(5) "Taxpayer" means a person, firm or corporation subject to the state income tax imposed by provisions of §§ 26-51-101 - 26-51-1510 , or an insurance company paying an annual tax on its gross premium receipts in this state, or a financial institution paying income taxes to the State of Arkansas.

Amended by Act 2019, No. 910,§ 3790, eff. 7/1/2019.

Acts 1997, No. 1332, § 1.
Ark. Code Ann. § 26-52-405 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-405
Products used for livestock, poultry, and agricultural production
Status: in_force

The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter: (1) Agricultural fertilizer; (2) Agricultural limestone; (3) Agricultural chemicals, including, but not limited to: (A) Agricultural pesticides and herbicides used in commercial production of agricultural products; (B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and (C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and (4) Water purchased from a public surface-water delivery project to: (A) Reduce or replace water used for in-ground irrigation; or (B) Reduce dependence on ground water used for agriculture. Acts 1973, No. 68, § 1; 1985, No. 1013, § 1; A.S.A. 1947, § 84-1905.2; Acts 1993, No. 98, § 1; 1993, No. 151, § 1; 1995, No. 1296, § 85; 2011, No. 824, § 1.

The gross receipts or gross proceeds derived from sales of the following are exempt from the Arkansas gross receipts tax levied by this chapter:

(1) Agricultural fertilizer;

(2) Agricultural limestone;

(3) Agricultural chemicals, including, but not limited to: (A) Agricultural pesticides and herbicides used in commercial production of agricultural products; (B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and (C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and

(A) Agricultural pesticides and herbicides used in commercial production of agricultural products;

(B) Vaccines, medications, and medicinal preparations used in treating livestock and poultry being grown for commercial purposes; and

(C) Chemicals, nutrients, and other ingredients used in the commercial production of yeast; and

(4) Water purchased from a public surface-water delivery project to: (A) Reduce or replace water used for in-ground irrigation; or (B) Reduce dependence on ground water used for agriculture.

(A) Reduce or replace water used for in-ground irrigation; or

(B) Reduce dependence on ground water used for agriculture.

Acts 1973, No. 68, § 1; 1985, No. 1013, § 1; A.S.A. 1947, § 84-1905.2; Acts 1993, No. 98, § 1; 1993, No. 151, § 1; 1995, No. 1296, § 85; 2011, No. 824, § 1.