Ark. Code Ann. § 26-56-201 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-201
Imposition of tax - Exemptions
Status: in_force

(a) (1) (A) (i) There is levied an excise tax at the rate of eight and one-half cents (81/2¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective. (2) In addition to the tax levied in subdivision (a)(1) of this section, there is levied an excise tax of one cent (1¢) for each gallon of distillate special fuel, as defined in § 26-56-102 , sold or used in this state, or purchased for sale or use in this state, to be computed in the manner set forth in this section. (b) The following are exempted from the tax levied by subsection (a) of this section: (1) Sales to the United States Government; (2) Sales to dealers, users, or off-road consumers for off-road use only if the distillate special fuel was delivered by the supplier into storage facilities clearly marked "NOT FOR MOTOR VEHICLE USE"; (3) Sales of distillate special fuel by a licensed supplier for export from the State of Arkansas when shipped by common carrier FOB destination to any other state or territory or to any foreign country, or the export of distillate special fuel by a licensed supplier from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the distillate special fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration; (4) Sales of distillate special fuel by a pipeline importer who has first received the distillate special fuel in this state or to a licensed first receiver in this state; and (5) Sales of distillate special fuel utilized in propelling jet aircraft. (c) A licensed first receiver shall not sell untaxed distillate special fuel to another licensed first receiver or pipeline importer, unless a specific exemption is available under subsection (b) of this section. (d) (1) In addition to the taxes levied on distillate special fuel in this section and § 26-56-502 , there is levied an additional excise tax of four cents (4¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and § 26-56-502 . (2) This additional excise tax shall be levied, collected, reported, and paid in the same manner and at the same time as is prescribed by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law. (e) (1) (A) In addition to the taxes levied on distillate special fuel in this section and §§ 26-56-502 and 26-56-601 , there is levied an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and §§ 26-56-502 and 26-56-601 . (B) Effective one (1) year after April 1, 1999, the additional tax levied by this subsection shall be increased by an additional two cents (2¢) per gallon. (2) This additional excise tax shall be levied, collected, reported, and paid in the same manner and at the same time as is prescribed by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law. (3) The additional tax levied by this subsection shall be taken into consideration and used when calculating tax credits or additional tax due under § 26-56-214 . (f) The additional taxes collected under this section are special revenues and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., subject to any requirements for the repayment of bonds issued under the Arkansas Highway Financing Act of 1999, § 27-64-201 et seq., the Arkansas Interstate Highway Financing Act of 2007, § 27-64-401 et seq., and the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq. (g) The taxes collected under subdivision (a)(1)(A)(ii) of this section shall be distributed as provided in § 26-56-221 . Amended by Act 2019, No. 910,§ 4027, eff. 7/1/2019. Amended by Act 2016EX3, No. 1,§ 17, eff. 7/1/2017. Amended by Act 2016EX3, No. 1,§ 16, eff. 7/1/2017. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 1; 1967, No. 357, § 1; 1973, No. 445, § 1; 1979, No. 437, § 2; A.S.A. 1947, §§ 75-1241, 75-1269; Acts 1987, No. 985, §§ 6, 7; 1987 (1st Ex. Sess.), No. 20, §§ 1, 4-6; 1989, No. 821, § 10; 1991, No. 219, § 3; 1993, No. 618, §§ 2, 3; 1997, No. 1212, § 3; 1999, No. 1028, §§ 2, 4; 2005, No. 685, § 2; 2007, No. 511, § 2; 2011, No. 773, § 1; 2011, No. 788, § 12.

(a) (1) (A) (i) There is levied an excise tax at the rate of eight and one-half cents (81/2¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective. (2) In addition to the tax levied in subdivision (a)(1) of this section, there is levied an excise tax of one cent (1¢) for each gallon of distillate special fuel, as defined in § 26-56-102 , sold or used in this state, or purchased for sale or use in this state, to be computed in the manner set forth in this section.

(1) (A) (i) There is levied an excise tax at the rate of eight and one-half cents (81/2¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective.

(A) (i) There is levied an excise tax at the rate of eight and one-half cents (81/2¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state. (ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.

(i) There is levied an excise tax at the rate of eight and one-half cents (81/2¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.

(ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.

(B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective.

(2) In addition to the tax levied in subdivision (a)(1) of this section, there is levied an excise tax of one cent (1¢) for each gallon of distillate special fuel, as defined in § 26-56-102 , sold or used in this state, or purchased for sale or use in this state, to be computed in the manner set forth in this section.

(b) The following are exempted from the tax levied by subsection (a) of this section: (1) Sales to the United States Government; (2) Sales to dealers, users, or off-road consumers for off-road use only if the distillate special fuel was delivered by the supplier into storage facilities clearly marked "NOT FOR MOTOR VEHICLE USE"; (3) Sales of distillate special fuel by a licensed supplier for export from the State of Arkansas when shipped by common carrier FOB destination to any other state or territory or to any foreign country, or the export of distillate special fuel by a licensed supplier from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the distillate special fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration; (4) Sales of distillate special fuel by a pipeline importer who has first received the distillate special fuel in this state or to a licensed first receiver in this state; and (5) Sales of distillate special fuel utilized in propelling jet aircraft.

(1) Sales to the United States Government;

(2) Sales to dealers, users, or off-road consumers for off-road use only if the distillate special fuel was delivered by the supplier into storage facilities clearly marked "NOT FOR MOTOR VEHICLE USE";

(3) Sales of distillate special fuel by a licensed supplier for export from the State of Arkansas when shipped by common carrier FOB destination to any other state or territory or to any foreign country, or the export of distillate special fuel by a licensed supplier from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the distillate special fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration;

(4) Sales of distillate special fuel by a pipeline importer who has first received the distillate special fuel in this state or to a licensed first receiver in this state; and

(5) Sales of distillate special fuel utilized in propelling jet aircraft.

(c) A licensed first receiver shall not sell untaxed distillate special fuel to another licensed first receiver or pipeline importer, unless a specific exemption is available under subsection (b) of this section.

(d) (1) In addition to the taxes levied on distillate special fuel in this section and § 26-56-502 , there is levied an additional excise tax of four cents (4¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and § 26-56-502 . (2) This additional excise tax shall be levied, collected, reported, and paid in the same manner and at the same time as is prescribed by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law.

(1) In addition to the taxes levied on distillate special fuel in this section and § 26-56-502 , there is levied an additional excise tax of four cents (4¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and § 26-56-502 .

(2) This additional excise tax shall be levied, collected, reported, and paid in the same manner and at the same time as is prescribed by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law.

(e) (1) (A) In addition to the taxes levied on distillate special fuel in this section and §§ 26-56-502 and 26-56-601 , there is levied an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and §§ 26-56-502 and 26-56-601 . (B) Effective one (1) year after April 1, 1999, the additional tax levied by this subsection shall be increased by an additional two cents (2¢) per gallon. (2) This additional excise tax shall be levied, collected, reported, and paid in the same manner and at the same time as is prescribed by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law. (3) The additional tax levied by this subsection shall be taken into consideration and used when calculating tax credits or additional tax due under § 26-56-214 .

(1) (A) In addition to the taxes levied on distillate special fuel in this section and §§ 26-56-502 and 26-56-601 , there is levied an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and §§ 26-56-502 and 26-56-601 . (B) Effective one (1) year after April 1, 1999, the additional tax levied by this subsection shall be increased by an additional two cents (2¢) per gallon.

(A) In addition to the taxes levied on distillate special fuel in this section and §§ 26-56-502 and 26-56-601 , there is levied an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in this section and §§ 26-56-502 and 26-56-601 .

(B) Effective one (1) year after April 1, 1999, the additional tax levied by this subsection shall be increased by an additional two cents (2¢) per gallon.

(2) This additional excise tax shall be levied, collected, reported, and paid in the same manner and at the same time as is prescribed by law for the levying, collection, reporting, and payment of the other distillate special fuel taxes under Arkansas law.

(3) The additional tax levied by this subsection shall be taken into consideration and used when calculating tax credits or additional tax due under § 26-56-214 .

(f) The additional taxes collected under this section are special revenues and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., subject to any requirements for the repayment of bonds issued under the Arkansas Highway Financing Act of 1999, § 27-64-201 et seq., the Arkansas Interstate Highway Financing Act of 2007, § 27-64-401 et seq., and the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq.

(g) The taxes collected under subdivision (a)(1)(A)(ii) of this section shall be distributed as provided in § 26-56-221 .

Amended by Act 2019, No. 910,§ 4027, eff. 7/1/2019.

Amended by Act 2016EX3, No. 1,§ 17, eff. 7/1/2017.

Amended by Act 2016EX3, No. 1,§ 16, eff. 7/1/2017.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 1; 1967, No. 357, § 1; 1973, No. 445, § 1; 1979, No. 437, § 2; A.S.A. 1947, §§ 75-1241, 75-1269; Acts 1987, No. 985, §§ 6, 7; 1987 (1st Ex. Sess.), No. 20, §§ 1, 4-6; 1989, No. 821, § 10; 1991, No. 219, § 3; 1993, No. 618, §§ 2, 3; 1997, No. 1212, § 3; 1999, No. 1028, §§ 2, 4; 2005, No. 685, § 2; 2007, No. 511, § 2; 2011, No. 773, § 1; 2011, No. 788, § 12.
Ark. Code Ann. § 26-51-908 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-908
Employer's return and payment of taxes withheld - Definition
Status: in_force

(a) (1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as prescribed by the Secretary of the Department of Finance and Administration and annually pay over to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is less than one thousand dollars ($1,000) per year. (2) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on a monthly basis as prescribed by the secretary and pay over on a monthly basis to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is one thousand dollars ($1,000) or more per year. (3) However, the secretary may provide by rule that every such employer shall on or before the fifteenth day of each month pay over to the secretary or a depository designated by the secretary the amount required to be deducted and withheld by the employer for the preceding month if the amount is one hundred dollars ($100) or more. (b) (1) Notwithstanding any other provision of this section, all transient employers shall make return and pay over to the secretary, on a monthly basis, the full amounts required to be deducted and withheld from the wages by the transient employer for the calendar month. (2) The returns and payments to the secretary by transient employers shall be made on or before the last day of the month following the month for which the amounts were deducted and withheld from the wages of the transient employer's employees. (c) (1) Notwithstanding any other provision of this section, all employers engaged in any business which is seasonal shall make return and pay over to the secretary on a monthly basis the amounts required to be deducted and withheld from the wages by the employer for the calendar month. (2) Returns and payments to the secretary by employers engaged in seasonal business shall be made on or before the last day of the month following the month for which those amounts were deducted and withheld from the wages of the employer's employees. (d) When the secretary has justifiable reason to believe that the collection of funds required to be withheld by any employer as provided in this subchapter is in jeopardy, the secretary may require the employer to file a return and pay the amounts required to be withheld at any time. (e) Every employer who fails to withhold or pay to the secretary any sums required by this subchapter to be withheld and paid shall be personally and individually liable for the sums except as provided in § 26-51-916 . (f) Any sum withheld in accordance with the provisions of this subchapter shall be deemed to be held in trust for the State of Arkansas and shall be recorded by the employer in a ledger account so as to clearly indicate the amount of tax withheld and that the amount is the property of the State of Arkansas. (g) (1) When an employer has become liable to an annual return of withholding, the employer must continue to file an annual report, even though no tax has been withheld, until such time as the employer notifies the secretary, in writing, that the employer no longer has employees or that the employer is no longer liable for an annual return. (2) When an employer has become liable to a monthly return of withholding, the employer must continue to file a monthly report, even though no tax has been withheld until such time as the employer notifies the secretary, in writing, that the employer no longer has employees or that the employer is no longer liable for monthly returns. (h) (1) For any withholding tax reporting period, a company or any other business enterprise which provides the service of reporting and remitting withholding tax on the wages paid to Arkansas employees by other employers shall remit all such withholding taxes to the secretary by electronic funds transfer, as more particularly described in § 26-19-105 . (2) However, a company or business which provides tax reporting and remitting services shall not be required to remit withholding taxes by electronic funds transfer if the company or business provides those services for fewer than one hundred (100) Arkansas employers. (3) As used in this subsection, "Arkansas employer" means any employer required by Arkansas law to withhold, report, and remit Arkansas income tax on the wages, salary, or other compensation paid to its employees within this state. Amended by Act 2019, No. 315,§ 2975, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3757, eff. 7/1/2019. Acts 1965, No. 132, § 5; A.S.A. 1947, § 84-2076.2; Acts 1989, No. 826, § 11; 1997, No. 951, §§ 25, 26; 1999, No. 1132, § 5; 2003, No. 1017, § 1; 2007, No. 827, § 220.

(a) (1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as prescribed by the Secretary of the Department of Finance and Administration and annually pay over to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is less than one thousand dollars ($1,000) per year. (2) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on a monthly basis as prescribed by the secretary and pay over on a monthly basis to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is one thousand dollars ($1,000) or more per year. (3) However, the secretary may provide by rule that every such employer shall on or before the fifteenth day of each month pay over to the secretary or a depository designated by the secretary the amount required to be deducted and withheld by the employer for the preceding month if the amount is one hundred dollars ($100) or more.

(1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as prescribed by the Secretary of the Department of Finance and Administration and annually pay over to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is less than one thousand dollars ($1,000) per year.

(2) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on a monthly basis as prescribed by the secretary and pay over on a monthly basis to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is one thousand dollars ($1,000) or more per year.

(3) However, the secretary may provide by rule that every such employer shall on or before the fifteenth day of each month pay over to the secretary or a depository designated by the secretary the amount required to be deducted and withheld by the employer for the preceding month if the amount is one hundred dollars ($100) or more.

(b) (1) Notwithstanding any other provision of this section, all transient employers shall make return and pay over to the secretary, on a monthly basis, the full amounts required to be deducted and withheld from the wages by the transient employer for the calendar month. (2) The returns and payments to the secretary by transient employers shall be made on or before the last day of the month following the month for which the amounts were deducted and withheld from the wages of the transient employer's employees.

(1) Notwithstanding any other provision of this section, all transient employers shall make return and pay over to the secretary, on a monthly basis, the full amounts required to be deducted and withheld from the wages by the transient employer for the calendar month.

(2) The returns and payments to the secretary by transient employers shall be made on or before the last day of the month following the month for which the amounts were deducted and withheld from the wages of the transient employer's employees.

(c) (1) Notwithstanding any other provision of this section, all employers engaged in any business which is seasonal shall make return and pay over to the secretary on a monthly basis the amounts required to be deducted and withheld from the wages by the employer for the calendar month. (2) Returns and payments to the secretary by employers engaged in seasonal business shall be made on or before the last day of the month following the month for which those amounts were deducted and withheld from the wages of the employer's employees.

(1) Notwithstanding any other provision of this section, all employers engaged in any business which is seasonal shall make return and pay over to the secretary on a monthly basis the amounts required to be deducted and withheld from the wages by the employer for the calendar month.

(2) Returns and payments to the secretary by employers engaged in seasonal business shall be made on or before the last day of the month following the month for which those amounts were deducted and withheld from the wages of the employer's employees.

(d) When the secretary has justifiable reason to believe that the collection of funds required to be withheld by any employer as provided in this subchapter is in jeopardy, the secretary may require the employer to file a return and pay the amounts required to be withheld at any time.

(e) Every employer who fails to withhold or pay to the secretary any sums required by this subchapter to be withheld and paid shall be personally and individually liable for the sums except as provided in § 26-51-916 .

(f) Any sum withheld in accordance with the provisions of this subchapter shall be deemed to be held in trust for the State of Arkansas and shall be recorded by the employer in a ledger account so as to clearly indicate the amount of tax withheld and that the amount is the property of the State of Arkansas.

(g) (1) When an employer has become liable to an annual return of withholding, the employer must continue to file an annual report, even though no tax has been withheld, until such time as the employer notifies the secretary, in writing, that the employer no longer has employees or that the employer is no longer liable for an annual return. (2) When an employer has become liable to a monthly return of withholding, the employer must continue to file a monthly report, even though no tax has been withheld until such time as the employer notifies the secretary, in writing, that the employer no longer has employees or that the employer is no longer liable for monthly returns.

(1) When an employer has become liable to an annual return of withholding, the employer must continue to file an annual report, even though no tax has been withheld, until such time as the employer notifies the secretary, in writing, that the employer no longer has employees or that the employer is no longer liable for an annual return.

(2) When an employer has become liable to a monthly return of withholding, the employer must continue to file a monthly report, even though no tax has been withheld until such time as the employer notifies the secretary, in writing, that the employer no longer has employees or that the employer is no longer liable for monthly returns.

(h) (1) For any withholding tax reporting period, a company or any other business enterprise which provides the service of reporting and remitting withholding tax on the wages paid to Arkansas employees by other employers shall remit all such withholding taxes to the secretary by electronic funds transfer, as more particularly described in § 26-19-105 . (2) However, a company or business which provides tax reporting and remitting services shall not be required to remit withholding taxes by electronic funds transfer if the company or business provides those services for fewer than one hundred (100) Arkansas employers. (3) As used in this subsection, "Arkansas employer" means any employer required by Arkansas law to withhold, report, and remit Arkansas income tax on the wages, salary, or other compensation paid to its employees within this state.

(1) For any withholding tax reporting period, a company or any other business enterprise which provides the service of reporting and remitting withholding tax on the wages paid to Arkansas employees by other employers shall remit all such withholding taxes to the secretary by electronic funds transfer, as more particularly described in § 26-19-105 .

(2) However, a company or business which provides tax reporting and remitting services shall not be required to remit withholding taxes by electronic funds transfer if the company or business provides those services for fewer than one hundred (100) Arkansas employers.

(3) As used in this subsection, "Arkansas employer" means any employer required by Arkansas law to withhold, report, and remit Arkansas income tax on the wages, salary, or other compensation paid to its employees within this state.

Amended by Act 2019, No. 315,§ 2975, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3757, eff. 7/1/2019.

Acts 1965, No. 132, § 5; A.S.A. 1947, § 84-2076.2; Acts 1989, No. 826, § 11; 1997, No. 951, §§ 25, 26; 1999, No. 1132, § 5; 2003, No. 1017, § 1; 2007, No. 827, § 220.
Ark. Code Ann. § 26-36-309 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-309
Notification of debtor
Status: in_force

(a) The claimant agency shall provide written notice to the debtor whose debt has been certified to the Revenue Division of the Department of Finance and Administration of its intention to intercept the debtor's tax refund. (b) (1) The contents of the written notification to the debtor and the division's copy of the setoff claim shall clearly set forth: (A) The basis for the claim to the refund; (B) The intention to apply the refund against the debt to the claimant agency; (C) The debtor's opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty (30) days of the date of the mailing of the notice; (D) The mailing address to which the application for a hearing must be sent; and (E) The fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default. (2) The notification form shall be approved by the Secretary of the Department of Finance and Administration. (c) The written application by the debtor for a hearing shall be effective upon mailing the application postage prepaid and properly addressed to the claimant agency. Amended by Act 2019, No. 910,§ 3692, eff. 7/1/2019. Acts 1983, No. 372, § 7; 1985, No. 987, § 3; A.S.A. 1947, § 84-4907.

(a) The claimant agency shall provide written notice to the debtor whose debt has been certified to the Revenue Division of the Department of Finance and Administration of its intention to intercept the debtor's tax refund.

(b) (1) The contents of the written notification to the debtor and the division's copy of the setoff claim shall clearly set forth: (A) The basis for the claim to the refund; (B) The intention to apply the refund against the debt to the claimant agency; (C) The debtor's opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty (30) days of the date of the mailing of the notice; (D) The mailing address to which the application for a hearing must be sent; and (E) The fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default. (2) The notification form shall be approved by the Secretary of the Department of Finance and Administration.

(1) The contents of the written notification to the debtor and the division's copy of the setoff claim shall clearly set forth: (A) The basis for the claim to the refund; (B) The intention to apply the refund against the debt to the claimant agency; (C) The debtor's opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty (30) days of the date of the mailing of the notice; (D) The mailing address to which the application for a hearing must be sent; and (E) The fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default.

(A) The basis for the claim to the refund;

(B) The intention to apply the refund against the debt to the claimant agency;

(C) The debtor's opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty (30) days of the date of the mailing of the notice;

(D) The mailing address to which the application for a hearing must be sent; and

(E) The fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default.

(2) The notification form shall be approved by the Secretary of the Department of Finance and Administration.

(c) The written application by the debtor for a hearing shall be effective upon mailing the application postage prepaid and properly addressed to the claimant agency.

Amended by Act 2019, No. 910,§ 3692, eff. 7/1/2019.

Acts 1983, No. 372, § 7; 1985, No. 987, § 3; A.S.A. 1947, § 84-4907.
Ark. Code Ann. § 26-63-204 — AR Code / Title 26 / Chapter 63 / Subchapter 2 / Section 26-63-204
Discontinuance of business - Unpaid taxes
Status: in_force

(a) (1) Upon discontinuance of a business by sale or otherwise, any taxpayer registered to operate under this chapter shall notify the Secretary of the Department of Finance and Administration in writing and remit any unpaid or accrued taxes due under this chapter. (2) Failure to pay any unpaid or accrued taxes due under this chapter is sufficient cause for the secretary to refuse to allow the taxpayer to engage in or transact any other business in this state. (3) In the case of a sale of any business, the tax levied by this chapter is due at the time of the sale of the fixtures and equipment incident to the business, and any tax due under this chapter constitutes a lien against the stock and the fixtures and equipment in the possession of the purchaser of the fixtures and equipment or any other third party until the tax due under this chapter is paid. (b) The secretary shall not register a taxpayer to continue to conduct a business until all tax due under this chapter has been settled and paid. Amended by Act 2019, No. 910,§ 4356, eff. 7/1/2019. Acts 2007, No. 182, § 1.

(a) (1) Upon discontinuance of a business by sale or otherwise, any taxpayer registered to operate under this chapter shall notify the Secretary of the Department of Finance and Administration in writing and remit any unpaid or accrued taxes due under this chapter. (2) Failure to pay any unpaid or accrued taxes due under this chapter is sufficient cause for the secretary to refuse to allow the taxpayer to engage in or transact any other business in this state. (3) In the case of a sale of any business, the tax levied by this chapter is due at the time of the sale of the fixtures and equipment incident to the business, and any tax due under this chapter constitutes a lien against the stock and the fixtures and equipment in the possession of the purchaser of the fixtures and equipment or any other third party until the tax due under this chapter is paid.

(1) Upon discontinuance of a business by sale or otherwise, any taxpayer registered to operate under this chapter shall notify the Secretary of the Department of Finance and Administration in writing and remit any unpaid or accrued taxes due under this chapter.

(2) Failure to pay any unpaid or accrued taxes due under this chapter is sufficient cause for the secretary to refuse to allow the taxpayer to engage in or transact any other business in this state.

(3) In the case of a sale of any business, the tax levied by this chapter is due at the time of the sale of the fixtures and equipment incident to the business, and any tax due under this chapter constitutes a lien against the stock and the fixtures and equipment in the possession of the purchaser of the fixtures and equipment or any other third party until the tax due under this chapter is paid.

(b) The secretary shall not register a taxpayer to continue to conduct a business until all tax due under this chapter has been settled and paid.

Amended by Act 2019, No. 910,§ 4356, eff. 7/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-26-1301 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1301
Order upon complaint
Status: in_force

(a) Whenever, upon the complaint made to the Arkansas Public Service Commission by the county judge, county assessor, or county equalization board of any county or upon the commission's own investigation and motion, and a summary hearing in that behalf had, it shall be made to appear satisfactorily to the commission that the assessment of the property in any county, or district or subdivision thereof, is not in substantial compliance with law and that the interest of the public will be promoted by a reassessment of the property, then the commission shall have authority, at its discretion, to order a reassessment of all or any part of the taxable property in the county, or district or subdivision thereof, to be made by the local assessment officers, or to cause a reassessment to be made by a person to be recommended by the county judge and appointed by the commission for that purpose. (b) Due notice of the time and place fixed for a hearing upon any complaint made as indicated shall be mailed, at least fifteen (15) days before the time fixed for the hearing, to the county judge and county assessor of the county affected, and the county judge shall immediately cause the notice to be published, at the expense of the county, in a newspaper having a general circulation in the county and district. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.

(a) Whenever, upon the complaint made to the Arkansas Public Service Commission by the county judge, county assessor, or county equalization board of any county or upon the commission's own investigation and motion, and a summary hearing in that behalf had, it shall be made to appear satisfactorily to the commission that the assessment of the property in any county, or district or subdivision thereof, is not in substantial compliance with law and that the interest of the public will be promoted by a reassessment of the property, then the commission shall have authority, at its discretion, to order a reassessment of all or any part of the taxable property in the county, or district or subdivision thereof, to be made by the local assessment officers, or to cause a reassessment to be made by a person to be recommended by the county judge and appointed by the commission for that purpose.

(b) Due notice of the time and place fixed for a hearing upon any complaint made as indicated shall be mailed, at least fifteen (15) days before the time fixed for the hearing, to the county judge and county assessor of the county affected, and the county judge shall immediately cause the notice to be published, at the expense of the county, in a newspaper having a general circulation in the county and district.

Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
Ark. Code Ann. § 26-56-214 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-214
Interstate users - Reports - Computation of tax and refunds
Status: in_force

(a) Whenever an interstate user of distillate special fuel who is a bonded user of distillate special fuel in all states in which he or she operates has exportations in excess of importations of tax-paid distillate special fuel in the fuel supply tanks of motor vehicles which distillate special fuel was delivered by a supplier into bulk storage facilities of the user within the State of Arkansas, the supplier may make a refund or allow a credit for the amount of the tax upon the excess upon approval by the Secretary of the Department of Finance and Administration of a statement from the user to the effect that the tax-paid distillate special fuel was exported. (b) (1) For the purpose of determining whether an interstate distillate special fuel user owes special motor fuel tax or is entitled to a credit or refund, the licensed interstate distillate special fuel user shall file a quarterly report on or before the last day of the month following the end of each calendar quarter. (2) If it shall be determined by the quarterly report that the interstate user has used distillate special fuel in this state in excess of the number of gallons of the distillate special fuel upon which the Arkansas tax had been paid, the interstate user shall remit to the secretary, at the time of filing the report, an excise tax of eighteen and one-half cents (181/2¢) per gallon of the excess gallonage used. (3) If it shall be determined that the interstate user has purchased more gallons of distillate special fuel in this state than he or she has used in this state, then the interstate user shall be entitled to a credit or refund of eighteen and one-half cents (181/2¢) per gallon of the excess gallonage purchased in the state. (c) The quarterly report required by this subchapter shall be filed on or before the last day of the month following the end of each calendar quarter and shall be made on forms prescribed by the secretary and shall include such information as the secretary may require. (d) (1) For the purpose of determining whether a distillate special fuel user owes tax or is entitled to a credit or refund as provided in subsection (b) of this section, the distillate special fuel user shall file with the secretary a report showing the quantities of special motor fuels used in this state during the preceding calendar quarter. This report shall be due on or before the last day of the month following the end of each calendar quarter. (2) If it shall be determined by the quarterly report filed with the secretary that the distillate special fuel user has used more gallons of special motor fuel in this state than the special motor fuel tax due thereon has been paid, the distillate special fuel user shall remit to the secretary an excise tax of eighteen and one-half cents (181/2¢) per gallon of special motor fuel. (3) Distillate special fuel users may not take credit on reports at a tax rate in excess of that actually paid. (e) (1) For the purpose of determining whether a distillate special fuel user owes tax or is entitled to a credit or refund, the distillate special fuel user shall determine the average miles per gallon of fuel used. The average miles per gallon shall be determined by dividing total miles traveled in all jurisdictions by the total gallons of fuel used in all jurisdictions. The distillate special fuel user shall then determine the total amount of fuel used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per gallon. (2) The number of gallons of distillate special fuels upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a dealer or licensed bulk supplier on forms containing information prescribed by § 26-56-209 . (3) The taxpayer's tax liability shall be calculated by multiplying the number of gallons of fuel used within the State of Arkansas by eighteen and one-half cents (181/2¢) per gallon. A taxpayer shall be entitled to credits against his or her tax liability for tax-paid fuel purchased within the State of Arkansas. (f) (1) Any licensed interstate user who fails to maintain adequate mileage or fuel records, for the purpose of determining the amount the interstate user owes the State of Arkansas for tax on distillate special fuel used in this state as provided in this section, the number of gallons of distillate special fuel used in this state shall be determined by an assessment based on the following mileage factors per gallon of distillate special fuel as compared to the appropriate class of vehicle set out in subdivision (f)(2) of this section. (2) For the purposes of this section: (A) All automobiles, except buses, with a capacity of less than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles. (3) The mileage factor per gallon of distillate special fuel for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles. (4) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source. (g) For the purposes of determining the amount any unlicensed or unbonded user owes the State of Arkansas for tax on distillate special fuel used in this state, only the above mileage factors per gallon of distillate special fuel for the applicable vehicles shall be utilized. (h) (1) If a quarterly report of a distillate special fuel user results in a net credit, the distillate special fuel user may elect to have the credit carried forward and applied against the special motor fuel tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel use tax report may elect to have the amount of credit refunded to him or her. (2) A distillate special fuel user who has a total tax liability for special motor fuel tax during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report his or her motor fuel tax liability on an annual basis. The annual report shall be due on or before the last day of the month following the end of each fiscal year. (i) (1) The secretary shall prescribe the appropriate forms necessary for the administration of this subchapter. (2) The secretary may make appropriate rules necessary to ensure the accurate reporting of the special motor fuel tax. Amended by Act 2019, No. 315,§ 3024, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4049, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4048, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4047, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4046, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4045, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 11; 1967, No. 357, §§ 4, 9; 1968 (1st Ex. Sess.), No. 35, § 1; 1977, No. 354, § 1; 1979, No. 764, § 2; A.S.A. 1947, §§ 75-1187, 75-1251, 75-1251n; Acts 1987, No. 803, §§ 5, 7; 1991, No. 364, § 3; 1991, No. 382, § 3; 1995, No. 777, § 8.

(a) Whenever an interstate user of distillate special fuel who is a bonded user of distillate special fuel in all states in which he or she operates has exportations in excess of importations of tax-paid distillate special fuel in the fuel supply tanks of motor vehicles which distillate special fuel was delivered by a supplier into bulk storage facilities of the user within the State of Arkansas, the supplier may make a refund or allow a credit for the amount of the tax upon the excess upon approval by the Secretary of the Department of Finance and Administration of a statement from the user to the effect that the tax-paid distillate special fuel was exported.

(b) (1) For the purpose of determining whether an interstate distillate special fuel user owes special motor fuel tax or is entitled to a credit or refund, the licensed interstate distillate special fuel user shall file a quarterly report on or before the last day of the month following the end of each calendar quarter. (2) If it shall be determined by the quarterly report that the interstate user has used distillate special fuel in this state in excess of the number of gallons of the distillate special fuel upon which the Arkansas tax had been paid, the interstate user shall remit to the secretary, at the time of filing the report, an excise tax of eighteen and one-half cents (181/2¢) per gallon of the excess gallonage used. (3) If it shall be determined that the interstate user has purchased more gallons of distillate special fuel in this state than he or she has used in this state, then the interstate user shall be entitled to a credit or refund of eighteen and one-half cents (181/2¢) per gallon of the excess gallonage purchased in the state.

(1) For the purpose of determining whether an interstate distillate special fuel user owes special motor fuel tax or is entitled to a credit or refund, the licensed interstate distillate special fuel user shall file a quarterly report on or before the last day of the month following the end of each calendar quarter.

(2) If it shall be determined by the quarterly report that the interstate user has used distillate special fuel in this state in excess of the number of gallons of the distillate special fuel upon which the Arkansas tax had been paid, the interstate user shall remit to the secretary, at the time of filing the report, an excise tax of eighteen and one-half cents (181/2¢) per gallon of the excess gallonage used.

(3) If it shall be determined that the interstate user has purchased more gallons of distillate special fuel in this state than he or she has used in this state, then the interstate user shall be entitled to a credit or refund of eighteen and one-half cents (181/2¢) per gallon of the excess gallonage purchased in the state.

(c) The quarterly report required by this subchapter shall be filed on or before the last day of the month following the end of each calendar quarter and shall be made on forms prescribed by the secretary and shall include such information as the secretary may require.

(d) (1) For the purpose of determining whether a distillate special fuel user owes tax or is entitled to a credit or refund as provided in subsection (b) of this section, the distillate special fuel user shall file with the secretary a report showing the quantities of special motor fuels used in this state during the preceding calendar quarter. This report shall be due on or before the last day of the month following the end of each calendar quarter. (2) If it shall be determined by the quarterly report filed with the secretary that the distillate special fuel user has used more gallons of special motor fuel in this state than the special motor fuel tax due thereon has been paid, the distillate special fuel user shall remit to the secretary an excise tax of eighteen and one-half cents (181/2¢) per gallon of special motor fuel. (3) Distillate special fuel users may not take credit on reports at a tax rate in excess of that actually paid.

(1) For the purpose of determining whether a distillate special fuel user owes tax or is entitled to a credit or refund as provided in subsection (b) of this section, the distillate special fuel user shall file with the secretary a report showing the quantities of special motor fuels used in this state during the preceding calendar quarter. This report shall be due on or before the last day of the month following the end of each calendar quarter.

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

(3) Distillate special fuel users may not take credit on reports at a tax rate in excess of that actually paid.

(e) (1) For the purpose of determining whether a distillate special fuel user owes tax or is entitled to a credit or refund, the distillate special fuel user shall determine the average miles per gallon of fuel used. The average miles per gallon shall be determined by dividing total miles traveled in all jurisdictions by the total gallons of fuel used in all jurisdictions. The distillate special fuel user shall then determine the total amount of fuel used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per gallon. (2) The number of gallons of distillate special fuels upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a dealer or licensed bulk supplier on forms containing information prescribed by § 26-56-209 . (3) The taxpayer's tax liability shall be calculated by multiplying the number of gallons of fuel used within the State of Arkansas by eighteen and one-half cents (181/2¢) per gallon. A taxpayer shall be entitled to credits against his or her tax liability for tax-paid fuel purchased within the State of Arkansas.

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

(2) The number of gallons of distillate special fuels upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a dealer or licensed bulk supplier on forms containing information prescribed by § 26-56-209 .

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

(f) (1) Any licensed interstate user who fails to maintain adequate mileage or fuel records, for the purpose of determining the amount the interstate user owes the State of Arkansas for tax on distillate special fuel used in this state as provided in this section, the number of gallons of distillate special fuel used in this state shall be determined by an assessment based on the following mileage factors per gallon of distillate special fuel as compared to the appropriate class of vehicle set out in subdivision (f)(2) of this section. (2) For the purposes of this section: (A) All automobiles, except buses, with a capacity of less than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles. (3) The mileage factor per gallon of distillate special fuel for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles. (4) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source.

(1) Any licensed interstate user who fails to maintain adequate mileage or fuel records, for the purpose of determining the amount the interstate user owes the State of Arkansas for tax on distillate special fuel used in this state as provided in this section, the number of gallons of distillate special fuel used in this state shall be determined by an assessment based on the following mileage factors per gallon of distillate special fuel as compared to the appropriate class of vehicle set out in subdivision (f)(2) of this section.

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

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

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

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

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

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

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

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

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

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

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

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

(h) (1) If a quarterly report of a distillate special fuel user results in a net credit, the distillate special fuel user may elect to have the credit carried forward and applied against the special motor fuel tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel use tax report may elect to have the amount of credit refunded to him or her. (2) A distillate special fuel user who has a total tax liability for special motor fuel tax during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report his or her motor fuel tax liability on an annual basis. The annual report shall be due on or before the last day of the month following the end of each fiscal year.

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

(2) A distillate special fuel user who has a total tax liability for special motor fuel tax during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report his or her motor fuel tax liability on an annual basis. The annual report shall be due on or before the last day of the month following the end of each fiscal year.

(i) (1) The secretary shall prescribe the appropriate forms necessary for the administration of this subchapter. (2) The secretary may make appropriate rules necessary to ensure the accurate reporting of the special motor fuel tax.

(1) The secretary shall prescribe the appropriate forms necessary for the administration of this subchapter.

(2) The secretary may make appropriate rules necessary to ensure the accurate reporting of the special motor fuel tax.

Amended by Act 2019, No. 315,§ 3024, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4049, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4048, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4047, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4046, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4045, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 11; 1967, No. 357, §§ 4, 9; 1968 (1st Ex. Sess.), No. 35, § 1; 1977, No. 354, § 1; 1979, No. 764, § 2; A.S.A. 1947, §§ 75-1187, 75-1251, 75-1251n; Acts 1987, No. 803, §§ 5, 7; 1991, No. 364, § 3; 1991, No. 382, § 3; 1995, No. 777, § 8.
Ark. Code Ann. § 26-52-512 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-512
Tax payments by retailers - Definition
Status: in_force

(a) All retailers within the State of Arkansas registered to collect the Arkansas gross receipts tax who, on July 1, have average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding fiscal year that began on July 1 and ended on June 30 shall, beginning the following January 1, make prepayment of sales tax by electronic funds transfer, as defined in § 26-19-101 , according to one (1) of the following payment options: (1) (A) The taxpayer may elect to make two (2) tax payments by electronic funds transfer for each calendar month. Each payment shall be equal to forty percent (40%) of the tax due on the monthly average net sales on or before the twelfth and twenty-fourth of that month. (B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month; or (2) (A) The taxpayer may elect to pay by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the gross receipts tax liability for each calendar month on or before the twenty-fourth of that month. (B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month. (b) (1) (A) Every taxpayer who timely remits the prepayments required by subsection (a) of this section and who timely files and pays the taxpayer's monthly gross receipts tax report shall be entitled to a discount. (B) The discount shall be the lesser of two percent (2%) of the reported monthly gross tax, or one thousand dollars ($1,000). (2) (A) Failure to pay tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required tax prepayment. (B) If a taxpayer elects to prepay according to subdivision (a)(2) of this section and fails to pay eighty percent (80%) of the tax liability by the twenty-fourth of the current month, no penalty shall be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month. (3) (A) The aggregate discount available to a taxpayer who operates more than one (1) permitted business location within this state and who does not file a consolidated monthly gross receipts tax report for all locations shall not exceed one thousand dollars ($1,000) per month. (B) In the case of a corporate taxpayer that is a parent corporation and that holds fifty percent (50%) or more of the outstanding shares of one (1) or more corporations that are subsidiaries and that are subject to the tax imposed by this chapter, the aggregate discount available to the parent corporation and all subsidiaries shall not exceed one thousand dollars ($1,000) per month. (c) (1) For any electronic funds transfer or report required under subsection (a) of this section, the due date of which falls on a Saturday, Sunday, or legal holiday, the electronic funds transfer or report shall be made on the next succeeding business day that is not a Saturday, Sunday, or legal holiday. (2) If the Federal Reserve Bank is closed on a due date that prohibits a taxpayer from being able to make a payment through electronic funds transfer, the payment shall be accepted as timely if made on the next day the Federal Reserve Bank is open. (3) A report filed in conjunction with a remittance that cannot be made due to the closure of the Federal Reserve Bank shall be accepted as timely if filed in conjunction with the payment on the next day the Federal Reserve Bank is open. (d) As used in this section, "average net sales" means total gross proceeds or gross receipts as defined in this chapter less any deductions allowed by this chapter. Amended by Act 2023, No. 193,§ 1, eff. 7/1/2023. Acts 1987 (1st Ex. Sess.), No. 10, § 1; 1992 (2nd Ex. Sess.), No. 6, § 2; 1997, No. 635, § 1; 2003, No. 665, §§ 1, 2; 2003, No. 747, § 4; 2007, No. 827, §§ 223, 224; 2011, No. 291, § 11.

(a) All retailers within the State of Arkansas registered to collect the Arkansas gross receipts tax who, on July 1, have average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding fiscal year that began on July 1 and ended on June 30 shall, beginning the following January 1, make prepayment of sales tax by electronic funds transfer, as defined in § 26-19-101 , according to one (1) of the following payment options: (1) (A) The taxpayer may elect to make two (2) tax payments by electronic funds transfer for each calendar month. Each payment shall be equal to forty percent (40%) of the tax due on the monthly average net sales on or before the twelfth and twenty-fourth of that month. (B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month; or (2) (A) The taxpayer may elect to pay by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the gross receipts tax liability for each calendar month on or before the twenty-fourth of that month. (B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month.

(1) (A) The taxpayer may elect to make two (2) tax payments by electronic funds transfer for each calendar month. Each payment shall be equal to forty percent (40%) of the tax due on the monthly average net sales on or before the twelfth and twenty-fourth of that month. (B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month; or

(A) The taxpayer may elect to make two (2) tax payments by electronic funds transfer for each calendar month. Each payment shall be equal to forty percent (40%) of the tax due on the monthly average net sales on or before the twelfth and twenty-fourth of that month.

(B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month; or

(2) (A) The taxpayer may elect to pay by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the gross receipts tax liability for each calendar month on or before the twenty-fourth of that month. (B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month.

(A) The taxpayer may elect to pay by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the gross receipts tax liability for each calendar month on or before the twenty-fourth of that month.

(B) The balance of actual collections for the month shall be remitted with the monthly gross receipts tax report due by the twentieth day of the following month.

(b) (1) (A) Every taxpayer who timely remits the prepayments required by subsection (a) of this section and who timely files and pays the taxpayer's monthly gross receipts tax report shall be entitled to a discount. (B) The discount shall be the lesser of two percent (2%) of the reported monthly gross tax, or one thousand dollars ($1,000). (2) (A) Failure to pay tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required tax prepayment. (B) If a taxpayer elects to prepay according to subdivision (a)(2) of this section and fails to pay eighty percent (80%) of the tax liability by the twenty-fourth of the current month, no penalty shall be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month. (3) (A) The aggregate discount available to a taxpayer who operates more than one (1) permitted business location within this state and who does not file a consolidated monthly gross receipts tax report for all locations shall not exceed one thousand dollars ($1,000) per month. (B) In the case of a corporate taxpayer that is a parent corporation and that holds fifty percent (50%) or more of the outstanding shares of one (1) or more corporations that are subsidiaries and that are subject to the tax imposed by this chapter, the aggregate discount available to the parent corporation and all subsidiaries shall not exceed one thousand dollars ($1,000) per month.

(1) (A) Every taxpayer who timely remits the prepayments required by subsection (a) of this section and who timely files and pays the taxpayer's monthly gross receipts tax report shall be entitled to a discount. (B) The discount shall be the lesser of two percent (2%) of the reported monthly gross tax, or one thousand dollars ($1,000).

(A) Every taxpayer who timely remits the prepayments required by subsection (a) of this section and who timely files and pays the taxpayer's monthly gross receipts tax report shall be entitled to a discount.

(B) The discount shall be the lesser of two percent (2%) of the reported monthly gross tax, or one thousand dollars ($1,000).

(2) (A) Failure to pay tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required tax prepayment. (B) If a taxpayer elects to prepay according to subdivision (a)(2) of this section and fails to pay eighty percent (80%) of the tax liability by the twenty-fourth of the current month, no penalty shall be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month.

(A) Failure to pay tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required tax prepayment.

(B) If a taxpayer elects to prepay according to subdivision (a)(2) of this section and fails to pay eighty percent (80%) of the tax liability by the twenty-fourth of the current month, no penalty shall be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month.

(3) (A) The aggregate discount available to a taxpayer who operates more than one (1) permitted business location within this state and who does not file a consolidated monthly gross receipts tax report for all locations shall not exceed one thousand dollars ($1,000) per month. (B) In the case of a corporate taxpayer that is a parent corporation and that holds fifty percent (50%) or more of the outstanding shares of one (1) or more corporations that are subsidiaries and that are subject to the tax imposed by this chapter, the aggregate discount available to the parent corporation and all subsidiaries shall not exceed one thousand dollars ($1,000) per month.

(A) The aggregate discount available to a taxpayer who operates more than one (1) permitted business location within this state and who does not file a consolidated monthly gross receipts tax report for all locations shall not exceed one thousand dollars ($1,000) per month.

(B) In the case of a corporate taxpayer that is a parent corporation and that holds fifty percent (50%) or more of the outstanding shares of one (1) or more corporations that are subsidiaries and that are subject to the tax imposed by this chapter, the aggregate discount available to the parent corporation and all subsidiaries shall not exceed one thousand dollars ($1,000) per month.

(c) (1) For any electronic funds transfer or report required under subsection (a) of this section, the due date of which falls on a Saturday, Sunday, or legal holiday, the electronic funds transfer or report shall be made on the next succeeding business day that is not a Saturday, Sunday, or legal holiday. (2) If the Federal Reserve Bank is closed on a due date that prohibits a taxpayer from being able to make a payment through electronic funds transfer, the payment shall be accepted as timely if made on the next day the Federal Reserve Bank is open. (3) A report filed in conjunction with a remittance that cannot be made due to the closure of the Federal Reserve Bank shall be accepted as timely if filed in conjunction with the payment on the next day the Federal Reserve Bank is open.

(1) For any electronic funds transfer or report required under subsection (a) of this section, the due date of which falls on a Saturday, Sunday, or legal holiday, the electronic funds transfer or report shall be made on the next succeeding business day that is not a Saturday, Sunday, or legal holiday.

(2) If the Federal Reserve Bank is closed on a due date that prohibits a taxpayer from being able to make a payment through electronic funds transfer, the payment shall be accepted as timely if made on the next day the Federal Reserve Bank is open.

(3) A report filed in conjunction with a remittance that cannot be made due to the closure of the Federal Reserve Bank shall be accepted as timely if filed in conjunction with the payment on the next day the Federal Reserve Bank is open.

(d) As used in this section, "average net sales" means total gross proceeds or gross receipts as defined in this chapter less any deductions allowed by this chapter.

Amended by Act 2023, No. 193,§ 1, eff. 7/1/2023.

Acts 1987 (1st Ex. Sess.), No. 10, § 1; 1992 (2nd Ex. Sess.), No. 6, § 2; 1997, No. 635, § 1; 2003, No. 665, §§ 1, 2; 2003, No. 747, § 4; 2007, No. 827, §§ 223, 224; 2011, No. 291, § 11.
Ark. Code Ann. § 26-52-319 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-319
Natural gas, electricity, and coal used by manufacturers - Definition
Status: in_force

(a) (1) (A) The gross receipts or gross proceeds tax levied in §§ 26-52-301 and 26-52-302 and this section shall be levied at a rate of zero percent (0%) on the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process. (B) However, the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101. (2) The taxes levied in this subsection shall be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund. (3) (A) The excise tax levied in this section applies only to natural gas, electricity, and coal sold for use directly in the actual manufacturing process. (B) Natural gas, electricity, and coal sold for any other purpose are subject to the full gross receipts or gross proceeds tax levied under §§ 26-52-301 and 26-52-302 . (4) The excise tax levied in this section 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 all other Arkansas gross receipts taxes. (b) As used in this section, "manufacturer" means a: (1) Manufacturer classified within sectors 31 - 33 or code 115111 of the North American Industry Classification System, as in effect on January 1, 2011; or (2) Generator of electric power classified within sector 22 of the North American Industry Classification System, as in effect on January 1, 2011, that uses natural gas to operate a new or existing generating facility that uses combined-cycle gas turbine technology. (c) (1) Except as otherwise provided in this subsection, the tax rate under subsection (a) of this section does not apply to a manufacturer as defined in subdivision (b)(2) of this section. (2) In lieu of the tax rate under subsection (a) of this section, the excise tax rate levied on the gross receipts or gross proceeds derived from the sale of natural gas and electricity to a manufacturer as defined in subdivision (b)(2) of this section to operate a new or existing facility that uses combined-cycle gas turbine technology is one percent (1%). (3) The taxes levied in this subsection shall be distributed in the same manner as stated in subsection (a) of this section. (d) Natural gas and electricity subject to the reduced tax rate levied in this section shall be separately metered from natural gas and electricity used for any other purpose by the manufacturer or otherwise established under subsection (f) of this section. (e) Before the sale of natural gas, electricity, or coal at the reduced excise tax rate levied in this section, the secretary may require a seller of natural gas, electricity, or coal to obtain a certificate from the consumer, in the form prescribed by the secretary, certifying that the manufacturer is eligible to purchase natural gas, electricity, and coal at the reduced excise tax rate. (f) The secretary shall promulgate rules for the proper administration of this section. (g) The gross receipts or gross proceeds derived from the sale of natural gas, electricity, and coal to a manufacturer shall continue to be subject to: (1) The excise taxes levied under the Arkansas Constitution; and (2) All municipal and county gross receipts taxes. (h) All existing exemptions 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., for natural gas, electricity, and coal used in manufacturing or for other purposes that are otherwise provided by law shall continue in effect. Amended by Act 2021, No. 915,§ 1, eff. 7/1/2021. Amended by Act 2019, No. 910,§ 3842, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3841, eff. 7/1/2019. Amended by Act 2013, No. 1411,§ 1, eff. 7/1/2014. Acts 2007, No. 185, § 1; 2009, No. 655, § 15; 2009, No. 691, § 1; 2009, No. 695, § 1; 2011, No. 754, § 2; 2011, No. 983, § 7.

(a) (1) (A) The gross receipts or gross proceeds tax levied in §§ 26-52-301 and 26-52-302 and this section shall be levied at a rate of zero percent (0%) on the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process. (B) However, the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101. (2) The taxes levied in this subsection shall be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the tax, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund. (3) (A) The excise tax levied in this section applies only to natural gas, electricity, and coal sold for use directly in the actual manufacturing process. (B) Natural gas, electricity, and coal sold for any other purpose are subject to the full gross receipts or gross proceeds tax levied under §§ 26-52-301 and 26-52-302 . (4) The excise tax levied in this section 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 all other Arkansas gross receipts taxes.

(1) (A) The gross receipts or gross proceeds tax levied in §§ 26-52-301 and 26-52-302 and this section shall be levied at a rate of zero percent (0%) on the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process. (B) However, the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101.

(A) The gross receipts or gross proceeds tax levied in §§ 26-52-301 and 26-52-302 and this section shall be levied at a rate of zero percent (0%) on the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process.

(B) However, the sale of natural gas, electricity, and coal to a manufacturer for use directly in the actual manufacturing process shall remain subject to the excise tax of one-eighth of one percent (1/8 of 1%) levied in Arkansas Constitution, Amendment 75, the temporary excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 91, and the excise tax of one-half percent (1/2%) levied in Arkansas Constitution, Amendment 101.

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

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

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

(C) Fourteen and nine-tenths percent (14.9%) of the tax, interest, penalties, and costs received by the secretary shall be deposited into the Educational Adequacy Fund.

(3) (A) The excise tax levied in this section applies only to natural gas, electricity, and coal sold for use directly in the actual manufacturing process. (B) Natural gas, electricity, and coal sold for any other purpose are subject to the full gross receipts or gross proceeds tax levied under §§ 26-52-301 and 26-52-302 .

(A) The excise tax levied in this section applies only to natural gas, electricity, and coal sold for use directly in the actual manufacturing process.

(B) Natural gas, electricity, and coal sold for any other purpose are subject to the full gross receipts or gross proceeds tax levied under §§ 26-52-301 and 26-52-302 .

(4) The excise tax levied in this section 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 all other Arkansas gross receipts taxes.

(b) As used in this section, "manufacturer" means a: (1) Manufacturer classified within sectors 31 - 33 or code 115111 of the North American Industry Classification System, as in effect on January 1, 2011; or (2) Generator of electric power classified within sector 22 of the North American Industry Classification System, as in effect on January 1, 2011, that uses natural gas to operate a new or existing generating facility that uses combined-cycle gas turbine technology.

(1) Manufacturer classified within sectors 31 - 33 or code 115111 of the North American Industry Classification System, as in effect on January 1, 2011; or

(2) Generator of electric power classified within sector 22 of the North American Industry Classification System, as in effect on January 1, 2011, that uses natural gas to operate a new or existing generating facility that uses combined-cycle gas turbine technology.

(c) (1) Except as otherwise provided in this subsection, the tax rate under subsection (a) of this section does not apply to a manufacturer as defined in subdivision (b)(2) of this section. (2) In lieu of the tax rate under subsection (a) of this section, the excise tax rate levied on the gross receipts or gross proceeds derived from the sale of natural gas and electricity to a manufacturer as defined in subdivision (b)(2) of this section to operate a new or existing facility that uses combined-cycle gas turbine technology is one percent (1%). (3) The taxes levied in this subsection shall be distributed in the same manner as stated in subsection (a) of this section.

(1) Except as otherwise provided in this subsection, the tax rate under subsection (a) of this section does not apply to a manufacturer as defined in subdivision (b)(2) of this section.

(2) In lieu of the tax rate under subsection (a) of this section, the excise tax rate levied on the gross receipts or gross proceeds derived from the sale of natural gas and electricity to a manufacturer as defined in subdivision (b)(2) of this section to operate a new or existing facility that uses combined-cycle gas turbine technology is one percent (1%).

(3) The taxes levied in this subsection shall be distributed in the same manner as stated in subsection (a) of this section.

(d) Natural gas and electricity subject to the reduced tax rate levied in this section shall be separately metered from natural gas and electricity used for any other purpose by the manufacturer or otherwise established under subsection (f) of this section.

(e) Before the sale of natural gas, electricity, or coal at the reduced excise tax rate levied in this section, the secretary may require a seller of natural gas, electricity, or coal to obtain a certificate from the consumer, in the form prescribed by the secretary, certifying that the manufacturer is eligible to purchase natural gas, electricity, and coal at the reduced excise tax rate.

(f) The secretary shall promulgate rules for the proper administration of this section.

(g) The gross receipts or gross proceeds derived from the sale of natural gas, electricity, and coal to a manufacturer shall continue to be subject to: (1) The excise taxes levied under the Arkansas Constitution; and (2) All municipal and county gross receipts taxes.

(1) The excise taxes levied under the Arkansas Constitution; and

(2) All municipal and county gross receipts taxes.

(h) All existing exemptions 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., for natural gas, electricity, and coal used in manufacturing or for other purposes that are otherwise provided by law shall continue in effect.

Amended by Act 2021, No. 915,§ 1, eff. 7/1/2021.

Amended by Act 2019, No. 910,§ 3842, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3841, eff. 7/1/2019.

Amended by Act 2013, No. 1411,§ 1, eff. 7/1/2014.

Acts 2007, No. 185, § 1; 2009, No. 655, § 15; 2009, No. 691, § 1; 2009, No. 695, § 1; 2011, No. 754, § 2; 2011, No. 983, § 7.
Ark. Code Ann. § 26-57-1304 — AR Code / Title 26 / Chapter 57 / Subchapter 13 / Section 26-57-1304
Requirement for agent for service of process
Status: in_force

(a) (1) (A) As a condition precedent to having its brand families included or retained in the directory maintained by the Attorney General under § 26-57-1303(b) , a nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process and any action or proceeding against it concerning or arising out of the enforcement of this subchapter and §§ 26-57-260 and 26-57-261 may be served in any manner authorized by law. (B) (i) As an additional condition precedent to having its brand families included or retained in the directory described in § 26-57-1303(b) , a nonparticipating manufacturer located outside of the United States shall cause each of its importers into the United States of each of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in this state in accordance with this section. (ii) The obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of an agent also apply to an importer with respect to the appointment of an agent. (2) The service shall constitute legal and valid service of process on the nonparticipating manufacturer. (3) The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to and to the satisfaction of the Attorney General. (b) (1) The nonparticipating manufacturer shall provide notice to the Attorney General thirty (30) calendar days before the termination of the authority of an agent and shall provide proof to the satisfaction of the Attorney General of the appointment of a new agent no less than five (5) calendar days before the termination of an existing agent appointment. (2) If an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the Attorney General of the termination within five (5) calendar days and shall include proof to the satisfaction of the Attorney General of the appointment of a new agent. (c) (1) Any nonparticipating manufacturer whose cigarettes are sold in this state or who has funds deposited under §§ 26-57-260 and 26-57-261 , and who has not appointed and engaged an agent as required by this subchapter shall be deemed to have appointed the Secretary of State as the agent and may be proceeded against in courts of this state by service of process upon the Secretary of State. (2) However, the appointment of the Secretary of State as the agent shall not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory maintained by the Attorney General pursuant to § 26-57-1303(b) . Amended by Act 2021, No. 929,§ 5, eff. 7/28/2021. Acts 2003, No. 1073, § 4; 2011, No. 836, § 15.

(a) (1) (A) As a condition precedent to having its brand families included or retained in the directory maintained by the Attorney General under § 26-57-1303(b) , a nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process and any action or proceeding against it concerning or arising out of the enforcement of this subchapter and §§ 26-57-260 and 26-57-261 may be served in any manner authorized by law. (B) (i) As an additional condition precedent to having its brand families included or retained in the directory described in § 26-57-1303(b) , a nonparticipating manufacturer located outside of the United States shall cause each of its importers into the United States of each of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in this state in accordance with this section. (ii) The obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of an agent also apply to an importer with respect to the appointment of an agent. (2) The service shall constitute legal and valid service of process on the nonparticipating manufacturer. (3) The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to and to the satisfaction of the Attorney General.

(1) (A) As a condition precedent to having its brand families included or retained in the directory maintained by the Attorney General under § 26-57-1303(b) , a nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process and any action or proceeding against it concerning or arising out of the enforcement of this subchapter and §§ 26-57-260 and 26-57-261 may be served in any manner authorized by law. (B) (i) As an additional condition precedent to having its brand families included or retained in the directory described in § 26-57-1303(b) , a nonparticipating manufacturer located outside of the United States shall cause each of its importers into the United States of each of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in this state in accordance with this section. (ii) The obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of an agent also apply to an importer with respect to the appointment of an agent.

(A) As a condition precedent to having its brand families included or retained in the directory maintained by the Attorney General under § 26-57-1303(b) , a nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process and any action or proceeding against it concerning or arising out of the enforcement of this subchapter and §§ 26-57-260 and 26-57-261 may be served in any manner authorized by law.

(B) (i) As an additional condition precedent to having its brand families included or retained in the directory described in § 26-57-1303(b) , a nonparticipating manufacturer located outside of the United States shall cause each of its importers into the United States of each of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in this state in accordance with this section. (ii) The obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of an agent also apply to an importer with respect to the appointment of an agent.

(i) As an additional condition precedent to having its brand families included or retained in the directory described in § 26-57-1303(b) , a nonparticipating manufacturer located outside of the United States shall cause each of its importers into the United States of each of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in this state in accordance with this section.

(ii) The obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of an agent also apply to an importer with respect to the appointment of an agent.

(2) The service shall constitute legal and valid service of process on the nonparticipating manufacturer.

(3) The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to and to the satisfaction of the Attorney General.

(b) (1) The nonparticipating manufacturer shall provide notice to the Attorney General thirty (30) calendar days before the termination of the authority of an agent and shall provide proof to the satisfaction of the Attorney General of the appointment of a new agent no less than five (5) calendar days before the termination of an existing agent appointment. (2) If an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the Attorney General of the termination within five (5) calendar days and shall include proof to the satisfaction of the Attorney General of the appointment of a new agent.

(1) The nonparticipating manufacturer shall provide notice to the Attorney General thirty (30) calendar days before the termination of the authority of an agent and shall provide proof to the satisfaction of the Attorney General of the appointment of a new agent no less than five (5) calendar days before the termination of an existing agent appointment.

(2) If an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the Attorney General of the termination within five (5) calendar days and shall include proof to the satisfaction of the Attorney General of the appointment of a new agent.

(c) (1) Any nonparticipating manufacturer whose cigarettes are sold in this state or who has funds deposited under §§ 26-57-260 and 26-57-261 , and who has not appointed and engaged an agent as required by this subchapter shall be deemed to have appointed the Secretary of State as the agent and may be proceeded against in courts of this state by service of process upon the Secretary of State. (2) However, the appointment of the Secretary of State as the agent shall not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory maintained by the Attorney General pursuant to § 26-57-1303(b) .

(1) Any nonparticipating manufacturer whose cigarettes are sold in this state or who has funds deposited under §§ 26-57-260 and 26-57-261 , and who has not appointed and engaged an agent as required by this subchapter shall be deemed to have appointed the Secretary of State as the agent and may be proceeded against in courts of this state by service of process upon the Secretary of State.

(2) However, the appointment of the Secretary of State as the agent shall not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory maintained by the Attorney General pursuant to § 26-57-1303(b) .

Amended by Act 2021, No. 929,§ 5, eff. 7/28/2021.

Acts 2003, No. 1073, § 4; 2011, No. 836, § 15.
Ark. Code Ann. § 26-53-301 — AR Code / Title 26 / Chapter 53 / Subchapter 3 / Section 26-53-301
Authority of secretary to negotiate enforcement agreements with other states
Status: in_force

(a) When in the judgment of the Secretary of the Department of Finance and Administration it is necessary in order to secure the collection of any tax, penalties, or interest due or to become due under this subchapter, the secretary may negotiate agreements with the tax departments of other states in respect to the collecting, reporting, payment, and enforcement of tax on sales of tangible personal property, specified digital products, a digital code, or taxable services to residents of Arkansas by a retailer maintaining a place of business in the other state. (b) In consideration of the agreement, the secretary may make similar agreements for the collecting, reporting, payment, and enforcement of tax as imposed by the other states on sales of tangible personal property, specified digital products, a digital code, or taxable services to residents of other states by retailers maintaining places of business in Arkansas. Amended by Act 2019, No. 910,§ 3932, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 60, eff. for tax years beginning on and after 1/1/2018. Acts 1970 (1st Ex. Sess.), No. 10, § 1; A.S.A. 1947, § 84-3135; Acts 2003, No. 1273, § 32.

(a) When in the judgment of the Secretary of the Department of Finance and Administration it is necessary in order to secure the collection of any tax, penalties, or interest due or to become due under this subchapter, the secretary may negotiate agreements with the tax departments of other states in respect to the collecting, reporting, payment, and enforcement of tax on sales of tangible personal property, specified digital products, a digital code, or taxable services to residents of Arkansas by a retailer maintaining a place of business in the other state.

(b) In consideration of the agreement, the secretary may make similar agreements for the collecting, reporting, payment, and enforcement of tax as imposed by the other states on sales of tangible personal property, specified digital products, a digital code, or taxable services to residents of other states by retailers maintaining places of business in Arkansas.

Amended by Act 2019, No. 910,§ 3932, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 60, eff. for tax years beginning on and after 1/1/2018.

Acts 1970 (1st Ex. Sess.), No. 10, § 1; A.S.A. 1947, § 84-3135; Acts 2003, No. 1273, § 32.
Ark. Code Ann. § 26-81-103 — AR Code / Title 26 / Chapter 81 / Section 26-81-103
Sales and use tax
Status: in_force

Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated by such county, and by one (1) or more other counties jointly or by a metropolitan port authority, pursuant to the Metropolitan Port Authority Act of 1961, § 14-185-101 et seq., a regional airport commission, as set forth in the Regional Airport Act, § 14-362-101 et seq., or other instrumentality of such counties and for the other purposes set forth herein (the "project"). Acts 1991, No. 738, § 2.

Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated by such county, and by one (1) or more other counties jointly or by a metropolitan port authority, pursuant to the Metropolitan Port Authority Act of 1961, § 14-185-101 et seq., a regional airport commission, as set forth in the Regional Airport Act, § 14-362-101 et seq., or other instrumentality of such counties and for the other purposes set forth herein (the "project").

Acts 1991, No. 738, § 2.
Ark. Code Ann. § 26-74-607 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-607
Notification of results
Status: in_force

Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the tax, the county judge shall notify the Secretary of the Department of Finance and Administration of the results. Amended by Act 2019, No. 910,§ 4408, eff. 7/1/2019. Acts 2001, No. 1796, § 1; 2003, No. 1273, § 49.

Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the tax, the county judge shall notify the Secretary of the Department of Finance and Administration of the results.

Amended by Act 2019, No. 910,§ 4408, eff. 7/1/2019.

Acts 2001, No. 1796, § 1; 2003, No. 1273, § 49.
Ark. Code Ann. § 26-51-420 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-420
Deductions - Education service cooperative contributions
Status: in_force

Education service cooperatives created under The Education Service Cooperative Act of 1985, § 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by § 26-51-201 et seq. Acts 1993, No. 453, § 1; 2007, No. 617, § 46; 2009, No. 655, § 6.

Education service cooperatives created under The Education Service Cooperative Act of 1985, § 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by § 26-51-201 et seq.

Acts 1993, No. 453, § 1; 2007, No. 617, § 46; 2009, No. 655, § 6.
Ark. Code Ann. § 26-26-906 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-906
Pawnbrokers
Status: in_force

Every person or company engaged in the business of receiving property in pledge or as security for money or other things advanced to the pawner or pledger shall annually, at the time prescribed by this chapter for the assessment of personal property, return, under oath, all property pledged to and held by him or her as a pawnbroker to the county assessor of the proper county. The county assessor shall list and assess it to the pawnbroker at its fair cash value. Acts 1883, No. 114, § 40, p. 199; C. & M. Dig., § 9955; Pope's Dig., § 13736; A.S.A. 1947, § 84-422.

Every person or company engaged in the business of receiving property in pledge or as security for money or other things advanced to the pawner or pledger shall annually, at the time prescribed by this chapter for the assessment of personal property, return, under oath, all property pledged to and held by him or her as a pawnbroker to the county assessor of the proper county. The county assessor shall list and assess it to the pawnbroker at its fair cash value.

Acts 1883, No. 114, § 40, p. 199; C. & M. Dig., § 9955; Pope's Dig., § 13736; A.S.A. 1947, § 84-422.
Ark. Code Ann. § 26-27-202 — AR Code / Title 26 / Chapter 27 / Subchapter 2 / Section 26-27-202
Meeting
Status: in_force

(a) The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property. (b) The commission shall: (1) Examine and compare the returns of the assessment of property in the counties of this state; (2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and (3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission. Amended by Act 2023, No. 365,§ 86, eff. 7/1/2023. Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.

(a) The Arkansas Public Service Commission shall meet on the first Monday in October of each year for the purpose of equalizing the taxable valuation of all real or personal property.

(b) The commission shall: (1) Examine and compare the returns of the assessment of property in the counties of this state; (2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and (3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.

(1) Examine and compare the returns of the assessment of property in the counties of this state;

(2) Summon and hear witnesses and make or cause to be made investigation relative thereto; and

(3) Proceed to equalize the property, so that all the taxable property throughout this state shall be assessed uniformly at its true and full market or actual value, or at such percentage as has been duly certified by the commission.

Amended by Act 2023, No. 365,§ 86, eff. 7/1/2023.

Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.
Ark. Code Ann. § 26-37-105 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-105
Collection fee - Definition
Status: in_force

(a) The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold. (b) The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands. (c) (1) However, the collection fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing or filing the deed. (2) As used in subdivision (c)(1) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands. Amended by Act 2019, No. 673,§ 2, eff. 7/24/2019. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1995, No. 714, § 1.

(a) The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold.

(b) The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands.

(c) (1) However, the collection fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing or filing the deed. (2) As used in subdivision (c)(1) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(1) However, the collection fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing or filing the deed.

(2) As used in subdivision (c)(1) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

Amended by Act 2019, No. 673,§ 2, eff. 7/24/2019.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1995, No. 714, § 1.
Ark. Code Ann. § 26-62-109 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-109
Disposition of revenue
Status: in_force

(a) All of the taxes, fees, penalties, and interest collected under the provisions of this chapter shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as provided in 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. (b) 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 1993, No. 1119, § 8.

(a) All of the taxes, fees, penalties, and interest collected under the provisions of this chapter shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as provided in 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.

(b) 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 1993, No. 1119, § 8.
Ark. Code Ann. § 26-82-107 — AR Code / Title 26 / Chapter 82 / Section 26-82-107
Notice of adoption or abolition of tax
Status: in_force

No later than ten (10) days following each of the events stated in the ordinance with reference to the procedure for the adoption or abolition of the local sales and use tax and the effective dates of the action under this chapter, the clerk of the levying entity shall notify the Secretary of the Department of Finance and Administration of the event. Amended by Act 2019, No. 910,§ 4474, eff. 7/1/2019. Acts 2011, No. 828, § 1.

No later than ten (10) days following each of the events stated in the ordinance with reference to the procedure for the adoption or abolition of the local sales and use tax and the effective dates of the action under this chapter, the clerk of the levying entity shall notify the Secretary of the Department of Finance and Administration of the event.

Amended by Act 2019, No. 910,§ 4474, eff. 7/1/2019.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-51-422 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-422
Deductions - Fair market value of donated artistic, literary, and musical creations
Status: in_force

(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there shall be allowed as deductions in addition to all other deductions allowed by law the fair market value of donated artistic, literary, and musical creations if: (1) The taxpayer derives at least fifty percent (50%) of his or her income for the current or the prior tax year from the pursuit of his or her art-related profession; (2) The fair market value of the art works has been verified by an independent appraiser approved by the Department of Finance and Administration, a copy of which appraisal shall be attached to the taxpayer's state income tax return; (3) The art works were donated to and accepted by a museum, art gallery, or nonprofit charitable organization qualified under 26 U.S.C. § 501(c)(3) and located in the State of Arkansas; and (4) The deduction for donated art works does not exceed fifteen percent (15%) of the individual's gross income in the calendar year of the donation. (b) This section shall be effective for income years beginning with income year 1983. Acts 1983, No. 818, §§ 1, 2; A.S.A. 1947, § 84-2016.15.

(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there shall be allowed as deductions in addition to all other deductions allowed by law the fair market value of donated artistic, literary, and musical creations if: (1) The taxpayer derives at least fifty percent (50%) of his or her income for the current or the prior tax year from the pursuit of his or her art-related profession; (2) The fair market value of the art works has been verified by an independent appraiser approved by the Department of Finance and Administration, a copy of which appraisal shall be attached to the taxpayer's state income tax return; (3) The art works were donated to and accepted by a museum, art gallery, or nonprofit charitable organization qualified under 26 U.S.C. § 501(c)(3) and located in the State of Arkansas; and (4) The deduction for donated art works does not exceed fifteen percent (15%) of the individual's gross income in the calendar year of the donation.

(1) The taxpayer derives at least fifty percent (50%) of his or her income for the current or the prior tax year from the pursuit of his or her art-related profession;

(2) The fair market value of the art works has been verified by an independent appraiser approved by the Department of Finance and Administration, a copy of which appraisal shall be attached to the taxpayer's state income tax return;

(3) The art works were donated to and accepted by a museum, art gallery, or nonprofit charitable organization qualified under 26 U.S.C. § 501(c)(3) and located in the State of Arkansas; and

(4) The deduction for donated art works does not exceed fifteen percent (15%) of the individual's gross income in the calendar year of the donation.

(b) This section shall be effective for income years beginning with income year 1983.

Acts 1983, No. 818, §§ 1, 2; A.S.A. 1947, § 84-2016.15.
Ark. Code Ann. § 26-55-249 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-249
Public inspection of records
Status: in_force

The records of the Secretary of the Department of Finance and Administration pertaining to motor fuel taxes shall at all reasonable times be open to the inspection of the public with the approval of the secretary. Amended by Act 2019, No. 910,§ 3977, eff. 7/1/2019. Acts 1941, No. 383, § 24; A.S.A. 1947, § 75-1126.

The records of the Secretary of the Department of Finance and Administration pertaining to motor fuel taxes shall at all reasonable times be open to the inspection of the public with the approval of the secretary.

Amended by Act 2019, No. 910,§ 3977, eff. 7/1/2019.

Acts 1941, No. 383, § 24; A.S.A. 1947, § 75-1126.
Ark. Code Ann. § 26-63-104 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-104
Administration
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall administer this chapter. (b) The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced. (c) Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., applies to this chapter if it is applicable. Amended by Act 2019, No. 315,§ 3059, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4351, eff. 7/1/2019. Acts 2007, No. 182, § 1.

(a) The Secretary of the Department of Finance and Administration shall administer this chapter.

(b) The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.

(c) Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., applies to this chapter if it is applicable.

Amended by Act 2019, No. 315,§ 3059, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4351, eff. 7/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-62-209 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-209
Interstate users and IFTA carrier users - Reports - Computation of tax and refunds
Status: in_force

(a) For the purpose of determining whether an interstate user or IFTA carrier user owes alternative fuels tax or is entitled to a credit or refund, the licensed interstate user or licensed IFTA carrier user shall file a quarterly report on or before the twenty-fifth day of the month following the end of each calendar quarter, which shall be made on forms prescribed by the Secretary of the Department of Finance and Administration, which forms shall include such information as the secretary may require. (b) If it shall be determined by the quarterly report that the licensed interstate user or licensed IFTA carrier user has used alternative fuels in this state in excess of the number of equivalent gallons of the fuel upon which the Arkansas tax had been paid, the interstate user or IFTA carrier user shall remit to the secretary at the time of filing the report an excise tax at the rate as previously determined in accordance with § 26-62-201 per equivalent gallon for the taxable quarter multiplied by the number of equivalent gallons used on which the tax has not been paid. (c) If it shall be determined that the licensed interstate user or licensed IFTA carrier user has purchased more equivalent gallons of alternative fuels in this state than he or she has used in this state, then the licensed interstate user or licensed IFTA carrier user shall be entitled to a credit or refund at the rate as previously determined in accordance with § 26-62-201 per equivalent gallon for the taxable quarter for the number of excess equivalent gallons upon which the tax has been paid. (d) Licensed interstate users or licensed IFTA carrier users may not take credit on reports at a tax rate in excess of that actually paid. (e) (1) (A) For the purpose of determining whether such a licensed interstate user or licensed IFTA carrier user owes tax or is entitled to a credit or refund, such licensed user shall determine the average miles per equivalent gallon of alternative fuels used. (B) The average miles per equivalent gallon shall be determined by dividing total miles traveled in all jurisdictions by the total equivalent gallons of alternative fuels used in all jurisdictions. (C) Such licensed user shall then determine the total amount of alternative fuels used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per equivalent gallon. (2) The taxpayer's tax liability shall be calculated by multiplying the number of equivalent gallons of alternative fuels used within the State of Arkansas by the applicable tax rate for that calendar quarter per equivalent gallon. (3) A taxpayer shall be entitled to credits against his or her tax liability for tax-paid alternative fuels purchased within the State of Arkansas. (f) (1) Whenever any licensed interstate user or licensed IFTA carrier user fails to maintain adequate mileage or fuel records, then for the purpose of determining the amount the licensed user owes the State of Arkansas for tax on alternative fuels used in this state as provided in this section, the number of equivalent gallons of alternative fuels used in this state shall be determined by an assessment based on the following mileage factors per equivalent gallon of alternative fuels, regardless of the type of alternative fuels, as compared to the appropriate class of vehicle set out in subdivision (f)(2) of this section. (2) For the purposes of this section: (A) All automobiles, except buses, with a capacity of fewer than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles. (3) The mileage factor per equivalent gallon of alternative fuels for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles. (4) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source. (g) For the purpose of determining the amount any unlicensed or unbonded user owes the State of Arkansas for tax on alternative fuels used in this state, only the above mileage factors per equivalent gallon of alternative fuels for the applicable vehicles shall be utilized. (h) (1) (A) If a quarterly report of a licensed interstate user or licensed IFTA carrier user results in a net credit, such user may elect to have the credit carried forward and applied against the alternative fuels tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. (B) In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel tax report may elect to have the amount of credit refunded to him or her. (2) A licensed interstate user or licensed IFTA carrier user who has a total tax liability for alternative fuels tax during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report his or her alternative fuels tax liability on an annual basis. The annual report shall be due on or before the twenty-fifth day of the month following the end of each fiscal year. (i) The secretary shall prescribe the appropriate forms necessary for the administration of this chapter. The secretary may make appropriate rules necessary to ensure the accurate reporting of the alternative fuels tax. Amended by Act 2019, No. 315,§ 3055, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4333, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4332, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4331, eff. 7/1/2019. Acts 1993, No. 1119, § 17.

(a) For the purpose of determining whether an interstate user or IFTA carrier user owes alternative fuels tax or is entitled to a credit or refund, the licensed interstate user or licensed IFTA carrier user shall file a quarterly report on or before the twenty-fifth day of the month following the end of each calendar quarter, which shall be made on forms prescribed by the Secretary of the Department of Finance and Administration, which forms shall include such information as the secretary may require.

(b) If it shall be determined by the quarterly report that the licensed interstate user or licensed IFTA carrier user has used alternative fuels in this state in excess of the number of equivalent gallons of the fuel upon which the Arkansas tax had been paid, the interstate user or IFTA carrier user shall remit to the secretary at the time of filing the report an excise tax at the rate as previously determined in accordance with § 26-62-201 per equivalent gallon for the taxable quarter multiplied by the number of equivalent gallons used on which the tax has not been paid.

(c) If it shall be determined that the licensed interstate user or licensed IFTA carrier user has purchased more equivalent gallons of alternative fuels in this state than he or she has used in this state, then the licensed interstate user or licensed IFTA carrier user shall be entitled to a credit or refund at the rate as previously determined in accordance with § 26-62-201 per equivalent gallon for the taxable quarter for the number of excess equivalent gallons upon which the tax has been paid.

(d) Licensed interstate users or licensed IFTA carrier users may not take credit on reports at a tax rate in excess of that actually paid.

(e) (1) (A) For the purpose of determining whether such a licensed interstate user or licensed IFTA carrier user owes tax or is entitled to a credit or refund, such licensed user shall determine the average miles per equivalent gallon of alternative fuels used. (B) The average miles per equivalent gallon shall be determined by dividing total miles traveled in all jurisdictions by the total equivalent gallons of alternative fuels used in all jurisdictions. (C) Such licensed user shall then determine the total amount of alternative fuels used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per equivalent gallon. (2) The taxpayer's tax liability shall be calculated by multiplying the number of equivalent gallons of alternative fuels used within the State of Arkansas by the applicable tax rate for that calendar quarter per equivalent gallon. (3) A taxpayer shall be entitled to credits against his or her tax liability for tax-paid alternative fuels purchased within the State of Arkansas.

(1) (A) For the purpose of determining whether such a licensed interstate user or licensed IFTA carrier user owes tax or is entitled to a credit or refund, such licensed user shall determine the average miles per equivalent gallon of alternative fuels used. (B) The average miles per equivalent gallon shall be determined by dividing total miles traveled in all jurisdictions by the total equivalent gallons of alternative fuels used in all jurisdictions. (C) Such licensed user shall then determine the total amount of alternative fuels used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per equivalent gallon.

(A) For the purpose of determining whether such a licensed interstate user or licensed IFTA carrier user owes tax or is entitled to a credit or refund, such licensed user shall determine the average miles per equivalent gallon of alternative fuels used.

(B) The average miles per equivalent gallon shall be determined by dividing total miles traveled in all jurisdictions by the total equivalent gallons of alternative fuels used in all jurisdictions.

(C) Such licensed user shall then determine the total amount of alternative fuels used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the average miles per equivalent gallon.

(2) The taxpayer's tax liability shall be calculated by multiplying the number of equivalent gallons of alternative fuels used within the State of Arkansas by the applicable tax rate for that calendar quarter per equivalent gallon.

(3) A taxpayer shall be entitled to credits against his or her tax liability for tax-paid alternative fuels purchased within the State of Arkansas.

(f) (1) Whenever any licensed interstate user or licensed IFTA carrier user fails to maintain adequate mileage or fuel records, then for the purpose of determining the amount the licensed user owes the State of Arkansas for tax on alternative fuels used in this state as provided in this section, the number of equivalent gallons of alternative fuels used in this state shall be determined by an assessment based on the following mileage factors per equivalent gallon of alternative fuels, regardless of the type of alternative fuels, as compared to the appropriate class of vehicle set out in subdivision (f)(2) of this section. (2) For the purposes of this section: (A) All automobiles, except buses, with a capacity of fewer than eight (8) passengers shall be deemed to be Class A vehicles; (B) All truck-type vehicles, except buses, with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class B vehicles; (C) All other vehicles, except buses, with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.), or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.), shall be deemed to be Class C vehicles; and (D) All buses rated and licensed as such shall be deemed to be Class D vehicles. (3) The mileage factor per equivalent gallon of alternative fuels for: (A) Class A vehicles shall be twelve (12) miles; (B) Class B vehicles shall be eight (8) miles; (C) Class C vehicles shall be five (5) miles; and (D) Class D vehicles shall be six (6) miles. (4) These mileage factors shall be utilized in conjunction with the Arkansas mileage as determined through an audit and based upon the best records available regardless of source.

(1) Whenever any licensed interstate user or licensed IFTA carrier user fails to maintain adequate mileage or fuel records, then for the purpose of determining the amount the licensed user owes the State of Arkansas for tax on alternative fuels used in this state as provided in this section, the number of equivalent gallons of alternative fuels used in this state shall be determined by an assessment based on the following mileage factors per equivalent gallon of alternative fuels, regardless of the type of alternative fuels, as compared to the appropriate class of vehicle set out in subdivision (f)(2) of this section.

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

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

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

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

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

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

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

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

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

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

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

(g) For the purpose of determining the amount any unlicensed or unbonded user owes the State of Arkansas for tax on alternative fuels used in this state, only the above mileage factors per equivalent gallon of alternative fuels for the applicable vehicles shall be utilized.

(h) (1) (A) If a quarterly report of a licensed interstate user or licensed IFTA carrier user results in a net credit, such user may elect to have the credit carried forward and applied against the alternative fuels tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first. (B) In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel tax report may elect to have the amount of credit refunded to him or her. (2) A licensed interstate user or licensed IFTA carrier user who has a total tax liability for alternative fuels tax during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report his or her alternative fuels tax liability on an annual basis. The annual report shall be due on or before the twenty-fifth day of the month following the end of each fiscal year.

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

(A) If a quarterly report of a licensed interstate user or licensed IFTA carrier user results in a net credit, such user may elect to have the credit carried forward and applied against the alternative fuels tax due for the succeeding eight (8) quarters or until the credit is completely used, whichever occurs first.

(B) In the alternative, a taxpayer who is entitled to a net credit on his or her quarterly fuel tax report may elect to have the amount of credit refunded to him or her.

(2) A licensed interstate user or licensed IFTA carrier user who has a total tax liability for alternative fuels tax during the previous calendar year of less than one hundred dollars ($100) upon application to the secretary may obtain permission to report his or her alternative fuels tax liability on an annual basis. The annual report shall be due on or before the twenty-fifth day of the month following the end of each fiscal year.

(i) The secretary shall prescribe the appropriate forms necessary for the administration of this chapter. The secretary may make appropriate rules necessary to ensure the accurate reporting of the alternative fuels tax.

Amended by Act 2019, No. 315,§ 3055, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4333, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4332, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4331, eff. 7/1/2019.

Acts 1993, No. 1119, § 17.
Ark. Code Ann. § 26-51-2406 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2406
Projected rehabilitation or development expenditures
Status: in_force

(a) The projected qualified rehabilitation or development expenditures must occur during a period not to exceed eighteen (18) months. (b) For the rehabilitation or development of an existing structure, the projected qualified rehabilitation or development expenditures must equal or exceed the adjusted basis of the existing structure, excluding the land, before the qualified rehabilitation or development work begins. Acts 2011, No. 1166, § 1.

(a) The projected qualified rehabilitation or development expenditures must occur during a period not to exceed eighteen (18) months.

(b) For the rehabilitation or development of an existing structure, the projected qualified rehabilitation or development expenditures must equal or exceed the adjusted basis of the existing structure, excluding the land, before the qualified rehabilitation or development work begins.

Acts 2011, No. 1166, § 1.
Ark. Code Ann. § 26-27-325 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-325
Uniform hearing procedures
Status: in_force

(a) The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding: (1) The notice required for a hearing; (2) Conducting a hearing; (3) Scheduling, rescheduling, and canceling a hearing; (4) The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing; (5) A property owner's right to appear by an agent at a hearing; (6) The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and (7) Conflicts of interest. (b) (1) A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section. (2) Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings. (3) A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held. (c) (1) At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings. (2) If a member of a county equalization board violates a law or procedure regarding the conducting of county equalization board hearings before or during a hearing, the member of the county equalization board shall recuse himself or herself from further participation in that hearing. (3) (A) If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing. (B) An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in § 26-27-324 . Added by Act 2017, No. 659,§ 6, eff. 8/1/2017.

(a) The Director of the Assessment Coordination Division shall establish uniform hearing procedures for county equalization boards, which shall include without limitation information regarding: (1) The notice required for a hearing; (2) Conducting a hearing; (3) Scheduling, rescheduling, and canceling a hearing; (4) The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing; (5) A property owner's right to appear by an agent at a hearing; (6) The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and (7) Conflicts of interest.

(1) The notice required for a hearing;

(2) Conducting a hearing;

(3) Scheduling, rescheduling, and canceling a hearing;

(4) The right of the county assessor and property owner to offer evidence and testimony and examine and cross-examine witnesses at a hearing;

(5) A property owner's right to appear by an agent at a hearing;

(6) The prohibitions against ex parte communications and a county equalization board's consideration of information not provided at a hearing; and

(7) Conflicts of interest.

(b) (1) A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section. (2) Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings. (3) A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held.

(1) A county equalization board shall adopt at its first meeting of each year and shall follow the uniform hearing procedures established by the director under this section.

(2) Upon request, the secretary of a county equalization board shall provide an owner of property in the county with a copy of the uniform hearing procedures that have been adopted by the county equalization board for that year's hearings.

(3) A copy of the uniform hearing procedures adopted by a county equalization board shall be conspicuously posted in a prominent place in the room in which the county equalization board hearings are held.

(c) (1) At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings. (2) If a member of a county equalization board violates a law or procedure regarding the conducting of county equalization board hearings before or during a hearing, the member of the county equalization board shall recuse himself or herself from further participation in that hearing. (3) (A) If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing. (B) An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in § 26-27-324 .

(1) At the first meeting of a county equalization board each year, each member of the county equalization board shall sign an affidavit stating that the member of the county equalization board will not knowingly violate any law or procedure regarding the conducting of county equalization board hearings.

(2) If a member of a county equalization board violates a law or procedure regarding the conducting of county equalization board hearings before or during a hearing, the member of the county equalization board shall recuse himself or herself from further participation in that hearing.

(3) (A) If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing. (B) An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in § 26-27-324 .

(A) If a member of a county equalization board recuses himself or herself from a hearing under subdivision (c)(2) of this section or otherwise, the county judge shall appoint an interim member of the county equalization board to serve for the duration of that hearing.

(B) An interim member of a county equalization board appointed under this subdivision (c)(3) shall not be subject to the education and training requirements stated in § 26-27-324 .

Added by Act 2017, No. 659,§ 6, eff. 8/1/2017.
Ark. Code Ann. § 26-26-1121 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1121
Determination of millage rollback
Status: in_force

(a) To determine whether a rollback of millage rates is required under Arkansas Constitution, Article 16, § 14, each taxing entity shall compare the adjusted taxable assessed values of the real and personal property in the current year to the adjusted taxable assessed values of the real and personal property in the preceding year. (b) To calculate the millage rollback, the adjusted taxable assessed value of the real property in the current year shall be compared to the adjusted taxable assessed value of real property in the preceding year. Acts 2001, No. 1793, § 2.

(a) To determine whether a rollback of millage rates is required under Arkansas Constitution, Article 16, § 14, each taxing entity shall compare the adjusted taxable assessed values of the real and personal property in the current year to the adjusted taxable assessed values of the real and personal property in the preceding year.

(b) To calculate the millage rollback, the adjusted taxable assessed value of the real property in the current year shall be compared to the adjusted taxable assessed value of real property in the preceding year.

Acts 2001, No. 1793, § 2.
Ark. Code Ann. § 26-53-143 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-143
Wall and floor tile manufacturers
Status: in_force

(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. (b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption. Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 26.

(a) The gross receipts or gross proceeds derived from sales of electricity and natural gas used in the process of manufacturing wall and floor tile by manufacturers of tile classified in Standard Industrial Classification 3253 are exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes.

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

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

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

(b) A manufacturer of wall or floor tile classified in Standard Industrial Classification 3253 must have begun construction of a manufacturing facility in the state prior to January 1, 2003, in order to claim this exemption.

Acts 2001, No. 1375, § 1; 2003, No. 1473, § 66; 2007, No. 182, § 26.
Ark. Code Ann. § 26-75-601 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-601
Penalty
Status: in_force

Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date. Acts 1981, No. 542, § 1; A.S.A. 1947, § 19-4614.1.

Any person or entity liable for the additional one percent (1%) gross receipts tax authorized by this subchapter to be levied by cities of the first class in which is located a city park of one thousand (1,000) acres or more shall be subject to a fine of fifty dollars ($50.00) per day for each day the person or entity fails to remit the tax after its due date.

Acts 1981, No. 542, § 1; A.S.A. 1947, § 19-4614.1.
Ark. Code Ann. § 26-18-302 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-302
Preservation of records and copies
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof. (2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. (b) (1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law. (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault. (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof. (c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method. Amended by Act 2019, No. 910,§ 3611, eff. 7/1/2019. Acts 1979, No. 401, § 5; A.S.A. 1947, § 84-4705.

(a) (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof. (2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.

(1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof.

(2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.

(A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal.

(B) An authenticated copy is admissible in any court in this state under § 16-46-101 .

(C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.

(D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.

(b) (1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law. (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault. (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof.

(1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law.

(2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.

(3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof.

(c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.

Amended by Act 2019, No. 910,§ 3611, eff. 7/1/2019.

Acts 1979, No. 401, § 5; A.S.A. 1947, § 84-4705.
Ark. Code Ann. § 26-18-311 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-311
Electronic tax administration policy
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means. (2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns. (b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns. Acts 1999, No. 1126, § 2.

(a) (1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means. (2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.

(1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.

(2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.

(A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and

(B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.

(b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.

Acts 1999, No. 1126, § 2.
Ark. Code Ann. § 26-51-206 — AR Code / Title 26 / Chapter 51 / Subchapter 2 / Section 26-51-206
Commercial ventures by churches - Exceptions
Status: in_force

(a) All income derived from the operation of any business or commercial enterprise or the sale, rental, or other disposition of any property used by a church in its operation of a business or commercial enterprise in this state shall be subject to the Arkansas income tax, except where the income is reinvested in similar property, and shall be reported and the Arkansas income tax paid thereon. (b) (1) Income from the interest on the savings and investments from dedicated funds, from the sale of dedicated church property, and from the rental of dedicated church property shall be excluded from the provisions of this section. (2) It is not the intent of this section to impose the Arkansas income tax on rentals or gains on sales of dedicated property held only as a passive investment by a church. (c) The Secretary of the Department of Finance and Administration is authorized to promulgate reasonable rules to carry out the provisions of this section. Amended by Act 2019, No. 315,§ 2962, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3708, eff. 7/1/2019. Acts 1987, No. 1040, §§ 3, 4.

(a) All income derived from the operation of any business or commercial enterprise or the sale, rental, or other disposition of any property used by a church in its operation of a business or commercial enterprise in this state shall be subject to the Arkansas income tax, except where the income is reinvested in similar property, and shall be reported and the Arkansas income tax paid thereon.

(b) (1) Income from the interest on the savings and investments from dedicated funds, from the sale of dedicated church property, and from the rental of dedicated church property shall be excluded from the provisions of this section. (2) It is not the intent of this section to impose the Arkansas income tax on rentals or gains on sales of dedicated property held only as a passive investment by a church.

(1) Income from the interest on the savings and investments from dedicated funds, from the sale of dedicated church property, and from the rental of dedicated church property shall be excluded from the provisions of this section.

(2) It is not the intent of this section to impose the Arkansas income tax on rentals or gains on sales of dedicated property held only as a passive investment by a church.

(c) The Secretary of the Department of Finance and Administration is authorized to promulgate reasonable rules to carry out the provisions of this section.

Amended by Act 2019, No. 315,§ 2962, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3708, eff. 7/1/2019.

Acts 1987, No. 1040, §§ 3, 4.
Ark. Code Ann. § 26-51-403 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-403
Income generally
Status: in_force

(a) The term "net income" means the adjusted gross income of a taxpayer less the deductions allowed by the Income Tax Act of 1929, § 26-51-101 et seq. (b) "Adjusted gross income" means, in the case of an individual, gross income minus the following deductions: (1) Trade and business deductions otherwise allowable as deductions under this chapter that are attributable to a trade or business carried on by the taxpayer if the trade or business does not consist of the performance of services by the taxpayer as an employee; (2) Trade and business deductions of employees otherwise allowable as deductions under this chapter; (3) Deductions that consist of expenses paid or incurred by the taxpayer in connection with the performance by him or her of services as an employee under a reimbursement or other expense allowance arrangement with his or her employer; (4) Losses from the sale or exchange of property; (5) Deductions attributable to property held for the production of rents and royalties; (6) (A) Certain deductions of life tenants and income beneficiaries of property. (B) In the case of a life tenant of property, an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by 26 U.S.C. § 167 , as provided in § 26-51-428 , and the deduction allowed by 26 U.S.C. § 611 , as provided in § 26-51-429 ; (7) Deductions for certain portions of lump-sum distributions from pension plans taxed under 26 U.S.C. § 402(e) , as set forth in § 26-51-414 ; (8) Deductions for moving expenses, as set forth in § 26-51-423(a)(4) ; (9) Deductions for alimony payments; (10) Deductions for separate maintenance payments; (11) Deductions for interest forfeited to a bank, savings association, et cetera, on premature withdrawals from time savings accounts or deposits; (12) Deductions allowed for cash payments to individual retirement accounts and deductions allowed for cash payments to retirement savings plans of certain married individuals to cover a nonworking spouse; (13) Deductions for contributions by self-employed persons to pension, profit-sharing, and annuity plans; (14) The border city exemption as provided by § 26-52-601 et seq.; (15) Deductions for the health insurance costs of self-employed persons as computed in accordance with § 26-51-423(c) ; (16) Deductions for contributions to a long-term intergenerational trust created pursuant to the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq.; and (17) Deductions for contributions to the Arkansas Brighter Future Fund Plan not to exceed five thousand dollars ($5,000) per taxpayer under § 6-84-111(b) . (c) (1) The net income shall be computed upon the basis of the taxpayer's annual accounting period, either fiscal or calendar year, in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. (2) If no such method of accounting has been employed or if the method employed does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Secretary of the Department of Finance and Administration does clearly reflect the income. (3) If the taxpayer's annual accounting period is other than a fiscal year as defined by the Income Tax Act of 1929, § 26-51-101 et seq., or he or she has no annual accounting period, or does not keep books, the net income shall be computed upon the basis of the calendar year. Amended by Act 2021, No. 966,§ 25, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 3711, eff. 7/1/2019. Acts 1929, No. 118, Art. 3, § 7; Pope's Dig., § 14030; Acts 1969, No. 236, § 2; 1973, No. 182, § 4; A.S.A. 1947, § 84-2007; Acts 1987, No. 382, §§ 5, 6; 1989, No. 826, § 17; 1991, No. 685, § 1; 1993, No. 785, § 19; 1995, No. 1160, § 7; 1997, No. 1345, § 1; 2005, No. 1973, § 2.

(a) The term "net income" means the adjusted gross income of a taxpayer less the deductions allowed by the Income Tax Act of 1929, § 26-51-101 et seq.

(b) "Adjusted gross income" means, in the case of an individual, gross income minus the following deductions: (1) Trade and business deductions otherwise allowable as deductions under this chapter that are attributable to a trade or business carried on by the taxpayer if the trade or business does not consist of the performance of services by the taxpayer as an employee; (2) Trade and business deductions of employees otherwise allowable as deductions under this chapter; (3) Deductions that consist of expenses paid or incurred by the taxpayer in connection with the performance by him or her of services as an employee under a reimbursement or other expense allowance arrangement with his or her employer; (4) Losses from the sale or exchange of property; (5) Deductions attributable to property held for the production of rents and royalties; (6) (A) Certain deductions of life tenants and income beneficiaries of property. (B) In the case of a life tenant of property, an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by 26 U.S.C. § 167 , as provided in § 26-51-428 , and the deduction allowed by 26 U.S.C. § 611 , as provided in § 26-51-429 ; (7) Deductions for certain portions of lump-sum distributions from pension plans taxed under 26 U.S.C. § 402(e) , as set forth in § 26-51-414 ; (8) Deductions for moving expenses, as set forth in § 26-51-423(a)(4) ; (9) Deductions for alimony payments; (10) Deductions for separate maintenance payments; (11) Deductions for interest forfeited to a bank, savings association, et cetera, on premature withdrawals from time savings accounts or deposits; (12) Deductions allowed for cash payments to individual retirement accounts and deductions allowed for cash payments to retirement savings plans of certain married individuals to cover a nonworking spouse; (13) Deductions for contributions by self-employed persons to pension, profit-sharing, and annuity plans; (14) The border city exemption as provided by § 26-52-601 et seq.; (15) Deductions for the health insurance costs of self-employed persons as computed in accordance with § 26-51-423(c) ; (16) Deductions for contributions to a long-term intergenerational trust created pursuant to the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq.; and (17) Deductions for contributions to the Arkansas Brighter Future Fund Plan not to exceed five thousand dollars ($5,000) per taxpayer under § 6-84-111(b) .

(1) Trade and business deductions otherwise allowable as deductions under this chapter that are attributable to a trade or business carried on by the taxpayer if the trade or business does not consist of the performance of services by the taxpayer as an employee;

(2) Trade and business deductions of employees otherwise allowable as deductions under this chapter;

(3) Deductions that consist of expenses paid or incurred by the taxpayer in connection with the performance by him or her of services as an employee under a reimbursement or other expense allowance arrangement with his or her employer;

(4) Losses from the sale or exchange of property;

(5) Deductions attributable to property held for the production of rents and royalties;

(6) (A) Certain deductions of life tenants and income beneficiaries of property. (B) In the case of a life tenant of property, an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by 26 U.S.C. § 167 , as provided in § 26-51-428 , and the deduction allowed by 26 U.S.C. § 611 , as provided in § 26-51-429 ;

(A) Certain deductions of life tenants and income beneficiaries of property.

(B) In the case of a life tenant of property, an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by 26 U.S.C. § 167 , as provided in § 26-51-428 , and the deduction allowed by 26 U.S.C. § 611 , as provided in § 26-51-429 ;

(7) Deductions for certain portions of lump-sum distributions from pension plans taxed under 26 U.S.C. § 402(e) , as set forth in § 26-51-414 ;

(8) Deductions for moving expenses, as set forth in § 26-51-423(a)(4) ;

(9) Deductions for alimony payments;

(10) Deductions for separate maintenance payments;

(11) Deductions for interest forfeited to a bank, savings association, et cetera, on premature withdrawals from time savings accounts or deposits;

(12) Deductions allowed for cash payments to individual retirement accounts and deductions allowed for cash payments to retirement savings plans of certain married individuals to cover a nonworking spouse;

(13) Deductions for contributions by self-employed persons to pension, profit-sharing, and annuity plans;

(14) The border city exemption as provided by § 26-52-601 et seq.;

(15) Deductions for the health insurance costs of self-employed persons as computed in accordance with § 26-51-423(c) ;

(16) Deductions for contributions to a long-term intergenerational trust created pursuant to the Long-Term Intergenerational Security Act of 1995, § 28-72-501 et seq.; and

(17) Deductions for contributions to the Arkansas Brighter Future Fund Plan not to exceed five thousand dollars ($5,000) per taxpayer under § 6-84-111(b) .

(c) (1) The net income shall be computed upon the basis of the taxpayer's annual accounting period, either fiscal or calendar year, in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. (2) If no such method of accounting has been employed or if the method employed does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Secretary of the Department of Finance and Administration does clearly reflect the income. (3) If the taxpayer's annual accounting period is other than a fiscal year as defined by the Income Tax Act of 1929, § 26-51-101 et seq., or he or she has no annual accounting period, or does not keep books, the net income shall be computed upon the basis of the calendar year.

(1) The net income shall be computed upon the basis of the taxpayer's annual accounting period, either fiscal or calendar year, in accordance with the method of accounting regularly employed in keeping the books of the taxpayer.

(2) If no such method of accounting has been employed or if the method employed does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Secretary of the Department of Finance and Administration does clearly reflect the income.

(3) If the taxpayer's annual accounting period is other than a fiscal year as defined by the Income Tax Act of 1929, § 26-51-101 et seq., or he or she has no annual accounting period, or does not keep books, the net income shall be computed upon the basis of the calendar year.

Amended by Act 2021, No. 966,§ 25, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 3711, eff. 7/1/2019.

Acts 1929, No. 118, Art. 3, § 7; Pope's Dig., § 14030; Acts 1969, No. 236, § 2; 1973, No. 182, § 4; A.S.A. 1947, § 84-2007; Acts 1987, No. 382, §§ 5, 6; 1989, No. 826, § 17; 1991, No. 685, § 1; 1993, No. 785, § 19; 1995, No. 1160, § 7; 1997, No. 1345, § 1; 2005, No. 1973, § 2.
Ark. Code Ann. § 26-52-703 — AR Code / Title 26 / Chapter 52 / Subchapter 7 / Section 26-52-703
[Repealed]
Status: repealed

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017. Acts 1985, No. 529, § 6; A.S.A. 1947, § 84-1956; Acts 1999, No. 995, § 3; 2001, No. 1661, § 8.

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

Acts 1985, No. 529, § 6; A.S.A. 1947, § 84-1956; Acts 1999, No. 995, § 3; 2001, No. 1661, § 8.
Ark. Code Ann. § 26-61-108 — AR Code / Title 26 / Chapter 61 / Section 26-61-108
Time for payment
Status: in_force

The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records. Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311; Acts 1993, No. 1039, § 1; 2011, No. 175, § 14.

The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records.

Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311; Acts 1993, No. 1039, § 1; 2011, No. 175, § 14.
Ark. Code Ann. § 26-26-708 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-708
List of contracts, deeds, leases
Status: in_force

(a) The county recorder of deeds and mortgages in each county shall, each year, prepare and file with the county assessor a list, alphabetically arranged in the name of the grantor, or a copy of the following which were recorded during the year, to wit: (1) All deeds, mortgages, and contracts for the sale of realty; (2) All timber deeds or contracts, or mineral or royalty deeds; and (3) All leases or contracts of every kind, whether oil and gas or other things leased. (b) If a list is furnished, it shall reflect the last known business address of the person owning the rights under the contract, deed, or lease, the date, and the consideration. Acts 1929, No. 111, § 6; Pope's Dig., § 13630; A.S.A. 1947, § 84-408; Acts 1989, No. 807, §§ 1, 4.

(a) The county recorder of deeds and mortgages in each county shall, each year, prepare and file with the county assessor a list, alphabetically arranged in the name of the grantor, or a copy of the following which were recorded during the year, to wit: (1) All deeds, mortgages, and contracts for the sale of realty; (2) All timber deeds or contracts, or mineral or royalty deeds; and (3) All leases or contracts of every kind, whether oil and gas or other things leased.

(1) All deeds, mortgages, and contracts for the sale of realty;

(2) All timber deeds or contracts, or mineral or royalty deeds; and

(3) All leases or contracts of every kind, whether oil and gas or other things leased.

(b) If a list is furnished, it shall reflect the last known business address of the person owning the rights under the contract, deed, or lease, the date, and the consideration.

Acts 1929, No. 111, § 6; Pope's Dig., § 13630; A.S.A. 1947, § 84-408; Acts 1989, No. 807, §§ 1, 4.
Ark. Code Ann. § 26-55-601 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-601
Definitions
Status: in_force

As used in this subchapter: (1) "Director" means the Director of State Highways and Transportation; (2) "Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle; (3) "Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and (4) "River ports" means those ports where fuels transported by barge are unloaded. Acts 1987, No. 977, § 1; 1995, No. 1160, § 27.

As used in this subchapter:

(1) "Director" means the Director of State Highways and Transportation;

(2) "Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;

(3) "Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and

(4) "River ports" means those ports where fuels transported by barge are unloaded.

Acts 1987, No. 977, § 1; 1995, No. 1160, § 27.
Ark. Code Ann. § 26-82-105 — AR Code / Title 26 / Chapter 82 / Section 26-82-105
Requirements - Effective dates
Status: in_force

To provide time to prepare for an election required under this chapter and to provide time for the Secretary of the Department of Finance and Administration to accomplish his or her duties, the following requirements apply to an ordinance levying a local sales and use tax under this chapter: (1) (A) The ordinance levying the local sales and use tax under this chapter is not effective until after the election under § 26-82-104 has been held. (B) (i) Following the election, the mayor or the county judge of the levying entity shall issue his or her proclamation of the results of the election with reference to the local sales and use tax. (ii) The proclamation described in subdivision (1)(B)(i) of this section shall be published one (1) time in a newspaper having general circulation within the levying entity. (C) A person desiring to challenge the results of an election as published in the proclamation shall file the challenge in the circuit court of the county in which the levying entity is located within thirty (30) days of the date of publication of the proclamation; (2) The local sales and use tax shall not go into effect until the governing body of the levying entity has adopted a written plan stating the following: (A) A description of the economic development project to be financed by the revenues from the local sales and use tax; (B) A description of the economic impact and the cost-benefit analysis of the proposed economic development project; (C) An estimate of the amount of revenue from the local sales and use tax necessary to defray costs for the economic development project and a budget of the costs; (D) (i) A certification by the mayor or county judge of the levying entity that each economic development project to benefit from the expenditure of the revenues from the local sales and use tax consists of an investment in the region that satisfies at least three (3) of the criteria in § 26-82-102(4) . (ii) The certification described in subdivision (2)(D)(i) of this section shall state with specificity which criteria under § 26-82-102(4) the economic development project satisfies; and (E) A tentative time schedule stating the period of time during which the sum requested is to be expended; (3) (A) As directed by the governing body of the levying entity and after the written plan has been approved by the governing body of the levying entity under subdivision (2) of this section, the mayor or county judge of the levying entity shall notify the secretary of the rate change: (i) After publication of the proclamation has occurred; and (ii) (a) Ninety (90) days before the effective date of the local sales and use tax. (b) The effective date of the local sales and use tax shall be the first day of a calendar quarter. (B) The ordinance shall become effective no earlier than the first day of the calendar quarter after the: (i) Secretary gives to sellers a minimum notice period of sixty (60) days; and (ii) Expiration of the full thirty-day period of challenge under subdivision (1) of this section. (C) The rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog is effective on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers; and (4) If an election contest occurs under subdivision (1) of this section, the local sales and use tax shall be collected under this chapter unless enjoined by a court order. Amended by Act 2019, No. 910,§ 4472, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4471, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4470, eff. 7/1/2019. Acts 2011, No. 828, § 1.

To provide time to prepare for an election required under this chapter and to provide time for the Secretary of the Department of Finance and Administration to accomplish his or her duties, the following requirements apply to an ordinance levying a local sales and use tax under this chapter:

(1) (A) The ordinance levying the local sales and use tax under this chapter is not effective until after the election under § 26-82-104 has been held. (B) (i) Following the election, the mayor or the county judge of the levying entity shall issue his or her proclamation of the results of the election with reference to the local sales and use tax. (ii) The proclamation described in subdivision (1)(B)(i) of this section shall be published one (1) time in a newspaper having general circulation within the levying entity. (C) A person desiring to challenge the results of an election as published in the proclamation shall file the challenge in the circuit court of the county in which the levying entity is located within thirty (30) days of the date of publication of the proclamation;

(A) The ordinance levying the local sales and use tax under this chapter is not effective until after the election under § 26-82-104 has been held.

(B) (i) Following the election, the mayor or the county judge of the levying entity shall issue his or her proclamation of the results of the election with reference to the local sales and use tax. (ii) The proclamation described in subdivision (1)(B)(i) of this section shall be published one (1) time in a newspaper having general circulation within the levying entity.

(i) Following the election, the mayor or the county judge of the levying entity shall issue his or her proclamation of the results of the election with reference to the local sales and use tax.

(ii) The proclamation described in subdivision (1)(B)(i) of this section shall be published one (1) time in a newspaper having general circulation within the levying entity.

(C) A person desiring to challenge the results of an election as published in the proclamation shall file the challenge in the circuit court of the county in which the levying entity is located within thirty (30) days of the date of publication of the proclamation;

(2) The local sales and use tax shall not go into effect until the governing body of the levying entity has adopted a written plan stating the following: (A) A description of the economic development project to be financed by the revenues from the local sales and use tax; (B) A description of the economic impact and the cost-benefit analysis of the proposed economic development project; (C) An estimate of the amount of revenue from the local sales and use tax necessary to defray costs for the economic development project and a budget of the costs; (D) (i) A certification by the mayor or county judge of the levying entity that each economic development project to benefit from the expenditure of the revenues from the local sales and use tax consists of an investment in the region that satisfies at least three (3) of the criteria in § 26-82-102(4) . (ii) The certification described in subdivision (2)(D)(i) of this section shall state with specificity which criteria under § 26-82-102(4) the economic development project satisfies; and (E) A tentative time schedule stating the period of time during which the sum requested is to be expended;

(A) A description of the economic development project to be financed by the revenues from the local sales and use tax;

(B) A description of the economic impact and the cost-benefit analysis of the proposed economic development project;

(C) An estimate of the amount of revenue from the local sales and use tax necessary to defray costs for the economic development project and a budget of the costs;

(D) (i) A certification by the mayor or county judge of the levying entity that each economic development project to benefit from the expenditure of the revenues from the local sales and use tax consists of an investment in the region that satisfies at least three (3) of the criteria in § 26-82-102(4) . (ii) The certification described in subdivision (2)(D)(i) of this section shall state with specificity which criteria under § 26-82-102(4) the economic development project satisfies; and

(i) A certification by the mayor or county judge of the levying entity that each economic development project to benefit from the expenditure of the revenues from the local sales and use tax consists of an investment in the region that satisfies at least three (3) of the criteria in § 26-82-102(4) .

(ii) The certification described in subdivision (2)(D)(i) of this section shall state with specificity which criteria under § 26-82-102(4) the economic development project satisfies; and

(E) A tentative time schedule stating the period of time during which the sum requested is to be expended;

(3) (A) As directed by the governing body of the levying entity and after the written plan has been approved by the governing body of the levying entity under subdivision (2) of this section, the mayor or county judge of the levying entity shall notify the secretary of the rate change: (i) After publication of the proclamation has occurred; and (ii) (a) Ninety (90) days before the effective date of the local sales and use tax. (b) The effective date of the local sales and use tax shall be the first day of a calendar quarter. (B) The ordinance shall become effective no earlier than the first day of the calendar quarter after the: (i) Secretary gives to sellers a minimum notice period of sixty (60) days; and (ii) Expiration of the full thirty-day period of challenge under subdivision (1) of this section. (C) The rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog is effective on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers; and

(A) As directed by the governing body of the levying entity and after the written plan has been approved by the governing body of the levying entity under subdivision (2) of this section, the mayor or county judge of the levying entity shall notify the secretary of the rate change: (i) After publication of the proclamation has occurred; and (ii) (a) Ninety (90) days before the effective date of the local sales and use tax. (b) The effective date of the local sales and use tax shall be the first day of a calendar quarter.

(i) After publication of the proclamation has occurred; and

(ii) (a) Ninety (90) days before the effective date of the local sales and use tax. (b) The effective date of the local sales and use tax shall be the first day of a calendar quarter.

(a) Ninety (90) days before the effective date of the local sales and use tax.

(b) The effective date of the local sales and use tax shall be the first day of a calendar quarter.

(B) The ordinance shall become effective no earlier than the first day of the calendar quarter after the: (i) Secretary gives to sellers a minimum notice period of sixty (60) days; and (ii) Expiration of the full thirty-day period of challenge under subdivision (1) of this section.

(i) Secretary gives to sellers a minimum notice period of sixty (60) days; and

(ii) Expiration of the full thirty-day period of challenge under subdivision (1) of this section.

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

(4) If an election contest occurs under subdivision (1) of this section, the local sales and use tax shall be collected under this chapter unless enjoined by a court order.

Amended by Act 2019, No. 910,§ 4472, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4471, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4470, eff. 7/1/2019.

Acts 2011, No. 828, § 1.