Ark. Code Ann. § 26-51-2411 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2411
Enforcement - Deposit of fees
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration may make rules and prescribe forms for a taxpayer to claim the investment tax credit provided by this subchapter and for the proper enforcement of the claim. (2) The Department of Finance and Administration shall consult with the governing bodies of the central business improvement districts in making rules under this subchapter to maintain consistency with the purpose and intent of this subchapter. (b) A fee collected under § 26-51-2404 by the governing body of the central business improvement district shall be deposited into the treasury cash fund of the governing body of a central business improvement district receiving the fee. (c) The department and the governing body of a central business improvement district may inspect facilities and records of a taxpayer requesting or receiving an investment tax credit as necessary to verify a claim. (d) The secretary shall demand the repayment of any investment tax credits taken in excess of the investment tax credit allowed by this subchapter. Amended by Act 2019, No. 910,§ 3802, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3801, eff. 7/1/2019. Acts 2011, No. 1166, § 1.

(a) (1) The Secretary of the Department of Finance and Administration may make rules and prescribe forms for a taxpayer to claim the investment tax credit provided by this subchapter and for the proper enforcement of the claim. (2) The Department of Finance and Administration shall consult with the governing bodies of the central business improvement districts in making rules under this subchapter to maintain consistency with the purpose and intent of this subchapter.

(1) The Secretary of the Department of Finance and Administration may make rules and prescribe forms for a taxpayer to claim the investment tax credit provided by this subchapter and for the proper enforcement of the claim.

(2) The Department of Finance and Administration shall consult with the governing bodies of the central business improvement districts in making rules under this subchapter to maintain consistency with the purpose and intent of this subchapter.

(b) A fee collected under § 26-51-2404 by the governing body of the central business improvement district shall be deposited into the treasury cash fund of the governing body of a central business improvement district receiving the fee.

(c) The department and the governing body of a central business improvement district may inspect facilities and records of a taxpayer requesting or receiving an investment tax credit as necessary to verify a claim.

(d) The secretary shall demand the repayment of any investment tax credits taken in excess of the investment tax credit allowed by this subchapter.

Amended by Act 2019, No. 910,§ 3802, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3801, eff. 7/1/2019.

Acts 2011, No. 1166, § 1.
Ark. Code Ann. § 26-39-403 — AR Code / Title 26 / Chapter 39 / Subchapter 4 / Section 26-39-403
Approval or rejection
Status: in_force

(a) If the tax settlement shall be found to be correct, the county court shall order the tax settlement spread in full upon the records of the county court. (b) (1) The county clerk or other county officer designated pursuant to § 26-28-102(a) shall certify to the Auditor of State, without delay, the action of the county court on the tax settlement, whether approved or rejected. (2) If rejected, the county clerk or other county officer designated pursuant to § 26-28-102(a) shall immediately proceed to restate the tax settlement and again submit it to the county court. Acts 1883, No. 114, § 168, p. 199; 1887, No. 92, § 55, p. 143; C. & M. Dig., § 10125; Pope's Dig., § 13909; A.S.A. 1947, § 84-1411; Acts 2009, No. 721, § 6.

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

(b) (1) The county clerk or other county officer designated pursuant to § 26-28-102(a) shall certify to the Auditor of State, without delay, the action of the county court on the tax settlement, whether approved or rejected. (2) If rejected, the county clerk or other county officer designated pursuant to § 26-28-102(a) shall immediately proceed to restate the tax settlement and again submit it to the county court.

(1) The county clerk or other county officer designated pursuant to § 26-28-102(a) shall certify to the Auditor of State, without delay, the action of the county court on the tax settlement, whether approved or rejected.

(2) If rejected, the county clerk or other county officer designated pursuant to § 26-28-102(a) shall immediately proceed to restate the tax settlement and again submit it to the county court.

Acts 1883, No. 114, § 168, p. 199; 1887, No. 92, § 55, p. 143; C. & M. Dig., § 10125; Pope's Dig., § 13909; A.S.A. 1947, § 84-1411; Acts 2009, No. 721, § 6.
Ark. Code Ann. § 26-51-1014 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1014
Construction
Status: in_force

No part or segment of this subchapter shall be interpreted to in any way alter or amend the permit requirements, reporting requirements, allocation procedures, or other requirements set forth in Title 15, Chapter 22. Acts 1995, No. 341, § 15.

No part or segment of this subchapter shall be interpreted to in any way alter or amend the permit requirements, reporting requirements, allocation procedures, or other requirements set forth in Title 15, Chapter 22.

Acts 1995, No. 341, § 15.
Ark. Code Ann. § 26-51-445 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-445
Adoption expenses
Status: in_force

(a) Title 26 U.S.C. § 23 , as in effect on January 2, 2013, and 26 U.S.C. § 36C , as in effect on January 2, 2013, are adopted for purposes of determining the allowable credit for adoption-related fees, costs, and expenses paid or incurred by a taxpayer. (b) (1) The amount of credit allowed against Arkansas income tax due is twenty percent (20%) of the federal credit as calculated under 26 U.S.C. §§ 23 and 36C . (2) The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of income tax otherwise due. Amended by Act 2013, No. 1254,§ 12, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1995, No. 535, §§ 1-4; 1997, No. 951, § 32; 1999, No. 1126, § 38; 2003, No. 663, § 11; 2011, No. 787, § 30.

(a) Title 26 U.S.C. § 23 , as in effect on January 2, 2013, and 26 U.S.C. § 36C , as in effect on January 2, 2013, are adopted for purposes of determining the allowable credit for adoption-related fees, costs, and expenses paid or incurred by a taxpayer.

(b) (1) The amount of credit allowed against Arkansas income tax due is twenty percent (20%) of the federal credit as calculated under 26 U.S.C. §§ 23 and 36C . (2) The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of income tax otherwise due.

(1) The amount of credit allowed against Arkansas income tax due is twenty percent (20%) of the federal credit as calculated under 26 U.S.C. §§ 23 and 36C .

(2) The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of income tax otherwise due.

Amended by Act 2013, No. 1254,§ 12, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012.

Acts 1995, No. 535, §§ 1-4; 1997, No. 951, § 32; 1999, No. 1126, § 38; 2003, No. 663, § 11; 2011, No. 787, § 30.
Ark. Code Ann. § 26-58-118 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-118
Reports - Transporters
Status: in_force

(a) All transporters of natural resources, save and except only pipeline transporters, whenever and as often as requested by the Secretary of the Department of Finance and Administration shall furnish a report under oath and upon forms prescribed by secretary setting forth: (1) The name of the shipper; (2) The date of shipment; (3) The quantity and type or character of such natural resources stated in units of measurements applicable thereto; (4) The point of receipt for shipment and point of destination; and (5) All such further information relating to the transportation of the natural resources as the secretary may reasonably require for the proper enforcement of the provisions of this subchapter. (b) Any transporter failing to furnish the transporter's report as provided by this section shall be punished by fine of not less than fifty dollars ($50.00) and not more than five hundred dollars ($500) for each such offense. (c) The willful false swearing in any report which may be furnished by the transporter in respect to any matter set forth in the report shall constitute perjury and shall be punishable as such. Amended by Act 2019, No. 910,§ 4252, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4251, eff. 7/1/2019. Acts 1947, No. 136, § 6; A.S.A. 1947, § 84-2106.

(a) All transporters of natural resources, save and except only pipeline transporters, whenever and as often as requested by the Secretary of the Department of Finance and Administration shall furnish a report under oath and upon forms prescribed by secretary setting forth: (1) The name of the shipper; (2) The date of shipment; (3) The quantity and type or character of such natural resources stated in units of measurements applicable thereto; (4) The point of receipt for shipment and point of destination; and (5) All such further information relating to the transportation of the natural resources as the secretary may reasonably require for the proper enforcement of the provisions of this subchapter.

(1) The name of the shipper;

(2) The date of shipment;

(3) The quantity and type or character of such natural resources stated in units of measurements applicable thereto;

(4) The point of receipt for shipment and point of destination; and

(5) All such further information relating to the transportation of the natural resources as the secretary may reasonably require for the proper enforcement of the provisions of this subchapter.

(b) Any transporter failing to furnish the transporter's report as provided by this section shall be punished by fine of not less than fifty dollars ($50.00) and not more than five hundred dollars ($500) for each such offense.

(c) The willful false swearing in any report which may be furnished by the transporter in respect to any matter set forth in the report shall constitute perjury and shall be punishable as such.

Amended by Act 2019, No. 910,§ 4252, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4251, eff. 7/1/2019.

Acts 1947, No. 136, § 6; A.S.A. 1947, § 84-2106.
Ark. Code Ann. § 26-55-1304 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1304
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4018, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4017, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4016, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4015, eff. 7/1/2019. Acts 2001, No. 419, § 4.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4018, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4017, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4016, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4015, eff. 7/1/2019.

Acts 2001, No. 419, § 4.
Ark. Code Ann. § 26-75-201 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-201
Purpose
Status: in_force

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of capital improvements of a public nature. (b) When applicable, in accordance with the provisions of this subchapter, this subchapter may be used by any city as an alternative, notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the city, or any commission or agency of the city, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature. (c) (1) This subchapter is intended to supplement and be levying authority for all Arkansas municipalities in addition to all other statutes authorizing municipal sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof. Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536; Acts 2001, No. 1561, § 3.

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

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

(c) (1) This subchapter is intended to supplement and be levying authority for all Arkansas municipalities in addition to all other statutes authorizing municipal sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof.

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

(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the municipality's general fund may be used or for a combination thereof.

Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536; Acts 2001, No. 1561, § 3.
Ark. Code Ann. § 26-57-1201 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1201
Title
Status: in_force

This subchapter shall be known and cited as the "Vending Devices Decal Act of 1997". Acts 1997, No. 928, § 1.

This subchapter shall be known and cited as the "Vending Devices Decal Act of 1997".

Acts 1997, No. 928, § 1.
Ark. Code Ann. § 26-75-611 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-611
Bonds as securities
Status: in_force

(a) Bonds issued under the authority of this subchapter are made securities in which insurance companies, trust companies, banks, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them. (b) These bonds are made securities which may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of this state for any purpose for which the deposit of bonds or obligations of the state is authorized by law. (c) Any municipality or county, or any board, commission, or other authority established by any municipality or county, or the boards of trustees, respectively, of any retirement fund or retirement system created by or pursuant to authority conferred by the General Assembly in its discretion may invest any of its funds not immediately needed for its purposes in bonds issued under the authority of this subchapter. (d) Bonds issued under the authority of this subchapter shall be eligible to secure the deposit of public funds. Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.

(a) Bonds issued under the authority of this subchapter are made securities in which insurance companies, trust companies, banks, investment companies, executors, administrators, trustees, and other fiduciaries may properly and legally invest funds, including capital in their control or belonging to them.

(b) These bonds are made securities which may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of this state for any purpose for which the deposit of bonds or obligations of the state is authorized by law.

(c) Any municipality or county, or any board, commission, or other authority established by any municipality or county, or the boards of trustees, respectively, of any retirement fund or retirement system created by or pursuant to authority conferred by the General Assembly in its discretion may invest any of its funds not immediately needed for its purposes in bonds issued under the authority of this subchapter.

(d) Bonds issued under the authority of this subchapter shall be eligible to secure the deposit of public funds.

Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617.
Ark. Code Ann. § 26-27-323 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-323
Authority to hear certain appeals
Status: in_force

(a) In addition to its other duties, a county equalization board shall hear appeals under § 14-126-103 . (b) The county equalization board shall meet as necessary to hear appeals under § 14-126-103 . Added by Act 2013, No. 570,§ 2, eff. 8/16/2013.

(a) In addition to its other duties, a county equalization board shall hear appeals under § 14-126-103 .

(b) The county equalization board shall meet as necessary to hear appeals under § 14-126-103 .

Added by Act 2013, No. 570,§ 2, eff. 8/16/2013.
Ark. Code Ann. § 26-55-1308 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1308
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 3020, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4022, eff. 7/1/2019. Acts 2001, No. 419, § 8.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 3020, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4022, eff. 7/1/2019.

Acts 2001, No. 419, § 8.
Ark. Code Ann. § 26-21-101 — AR Code / Title 26 / Chapter 21 / Section 26-21-101
Title
Status: in_force

This chapter shall be known and may be cited as the "Streamlined Sales Tax Administrative Act". Acts 2005, No. 2163, § 1.

This chapter shall be known and may be cited as the "Streamlined Sales Tax Administrative Act".

Acts 2005, No. 2163, § 1.
Ark. Code Ann. § 26-51-417 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-417
Deductions - Alimony or separate maintenance
Status: in_force

(a) Title 26 U.S.C. § 71 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient. (b) Title 26 U.S.C. § 215 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's income for any income year. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1983, No. 379, § 4; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 20.

(a) Title 26 U.S.C. § 71 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance to include in the gross income of the recipient.

(b) Title 26 U.S.C. § 215 [repealed], in effect on January 1, 1987, is adopted for purposes of determining the amount of alimony or separate maintenance that can be deducted from a taxpayer's income for any income year.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1983, No. 379, § 4; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 20.
Ark. Code Ann. § 26-51-1105 — AR Code / Title 26 / Chapter 51 / Subchapter 11 / Section 26-51-1105
Rules
Status: in_force

The Secretary of the Department of Finance and Administration, the Commissioner of the Division of Higher Education, the Director of the Division of Career and Technical Education, the Secretary of the Department of Education, and the Director of the Arkansas Economic Development Commission shall jointly promulgate rules to carry out the purposes of this subchapter. Amended by Act 2023, No. 786,§ 58, eff. 4/12/2023. Amended by Act 2019, No. 203,§ 5, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3776, eff. 7/1/2019. Amended by Act 2015EX1, No. 8,§ 121, eff. 7/1/2015. Amended by Act 2015EX1, No. 7,§ 121, eff. 7/1/2015. Acts 1985, No. 469, § 6; 1985, No. 759, § 6; A.S.A. 1947, § 84-2021.36.

The Secretary of the Department of Finance and Administration, the Commissioner of the Division of Higher Education, the Director of the Division of Career and Technical Education, the Secretary of the Department of Education, and the Director of the Arkansas Economic Development Commission shall jointly promulgate rules to carry out the purposes of this subchapter.

Amended by Act 2023, No. 786,§ 58, eff. 4/12/2023.

Amended by Act 2019, No. 203,§ 5, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3776, eff. 7/1/2019.

Amended by Act 2015EX1, No. 8,§ 121, eff. 7/1/2015.

Amended by Act 2015EX1, No. 7,§ 121, eff. 7/1/2015.

Acts 1985, No. 469, § 6; 1985, No. 759, § 6; A.S.A. 1947, § 84-2021.36.
Ark. Code Ann. § 26-57-225 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-225
[Repealed]
Status: repealed

Repealed by Act 2019, No. 1071,§ 14, eff. 7/24/2019. Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528.

Repealed by Act 2019, No. 1071,§ 14, eff. 7/24/2019.

Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528.
Ark. Code Ann. § 26-78-101 — AR Code / Title 26 / Chapter 78 / Section 26-78-101
Construction
Status: in_force

This chapter shall be liberally construed to accomplish this chapter's purposes. Acts 1965, No. 446, § 14; A.S.A. 1947, § 76-2314.

This chapter shall be liberally construed to accomplish this chapter's purposes.

Acts 1965, No. 446, § 14; A.S.A. 1947, § 76-2314.
Ark. Code Ann. § 26-35-704 — AR Code / Title 26 / Chapter 35 / Subchapter 7 / Section 26-35-704
[Repealed]
Status: repealed

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021. Acts 1929, No. 40, § 3; 1931, No. 324, § 4; A.S.A. 1947, § 84-917.

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

Acts 1929, No. 40, § 3; 1931, No. 324, § 4; A.S.A. 1947, § 84-917.
Ark. Code Ann. § 26-36-211 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-211
Liability of collector for property improperly sold
Status: in_force

Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom or upon which taxes have been paid or advertises for sale, offers to sell, or sells any real or personal property upon which the taxes have been paid for the year for which they shall be returned delinquent, advertised, offered for sale, or sold shall forfeit and pay to the owner of the property, or any other person interested therein or who may be injured thereby, a sum equal to double the taxes, penalty, and costs charged on the personal property or land together with the actual damages as may have been sustained. For any sum so recovered, the officer and his or her sureties shall be liable on his or her official bond. Acts 1883, No. 114, § 114, p. 199; C. & M. Dig., § 10047; Pope's Dig., § 13806; A.S.A. 1947, § 84-1019.

Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom or upon which taxes have been paid or advertises for sale, offers to sell, or sells any real or personal property upon which the taxes have been paid for the year for which they shall be returned delinquent, advertised, offered for sale, or sold shall forfeit and pay to the owner of the property, or any other person interested therein or who may be injured thereby, a sum equal to double the taxes, penalty, and costs charged on the personal property or land together with the actual damages as may have been sustained. For any sum so recovered, the officer and his or her sureties shall be liable on his or her official bond.

Acts 1883, No. 114, § 114, p. 199; C. & M. Dig., § 10047; Pope's Dig., § 13806; A.S.A. 1947, § 84-1019.
Ark. Code Ann. § 26-51-817 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-817
Filing returns - Limited liability company
Status: in_force

(a) A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes. (b) Subsection (a) of this section does not apply to a limited liability company and its member or members electing to pay income tax under the Elective Pass-Through Entity Tax Act, § 26-65-101 et seq. Added by Act 2021, No. 1041,§ 33, eff. 7/28/2021.

(a) A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes.

(b) Subsection (a) of this section does not apply to a limited liability company and its member or members electing to pay income tax under the Elective Pass-Through Entity Tax Act, § 26-65-101 et seq.

Added by Act 2021, No. 1041,§ 33, eff. 7/28/2021.
Ark. Code Ann. § 26-26-707 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-707
List of building permits
Status: in_force

The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses of the persons making the improvements. Acts 1929, No. 111, § 5; Pope's Dig., § 13629; A.S.A. 1947, § 84-407.

The city clerks of all cities and municipalities in each county shall prepare and file with the county assessor a list of all building permits issued each year. The list shall be alphabetically arranged, showing the value of the improvements to be made and the names and addresses of the persons making the improvements.

Acts 1929, No. 111, § 5; Pope's Dig., § 13629; A.S.A. 1947, § 84-407.
Ark. Code Ann. § 26-39-206 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-206
Settlement for other moneys received
Status: in_force

(a) In like manner and time as provided in § 26-39-205 [repealed], the county sheriff or county collector shall be required to settle his or her accounts of all moneys received by him or her on account of taxes, fines, penalties, and judgments. They shall be entered of record, so as to show: (1) What is due the state and county, respectively; (2) From what officer received; (3) From what branch of revenue; and (4) The particular fund, if any, to which it belongs. (b) If any county collector shall fail to make settlement with the county court at the time required, he or she shall be attached until he or she makes a settlement. Immediately after settlement with the county court, the county clerk shall certify to the Auditor of State the amount due the state. The county collector shall, within fifteen (15) days, pay the sums into the State Treasury and, in ten (10) days, pay over to the county treasurer all sums due the county. Acts 1883, No. 114, § 185, p. 199; C. & M. Dig., § 10147; Pope's Dig., § 13929; A.S.A. 1947, § 84-1426.

(a) In like manner and time as provided in § 26-39-205 [repealed], the county sheriff or county collector shall be required to settle his or her accounts of all moneys received by him or her on account of taxes, fines, penalties, and judgments. They shall be entered of record, so as to show: (1) What is due the state and county, respectively; (2) From what officer received; (3) From what branch of revenue; and (4) The particular fund, if any, to which it belongs.

(1) What is due the state and county, respectively;

(2) From what officer received;

(3) From what branch of revenue; and

(4) The particular fund, if any, to which it belongs.

(b) If any county collector shall fail to make settlement with the county court at the time required, he or she shall be attached until he or she makes a settlement. Immediately after settlement with the county court, the county clerk shall certify to the Auditor of State the amount due the state. The county collector shall, within fifteen (15) days, pay the sums into the State Treasury and, in ten (10) days, pay over to the county treasurer all sums due the county.

Acts 1883, No. 114, § 185, p. 199; C. & M. Dig., § 10147; Pope's Dig., § 13929; A.S.A. 1947, § 84-1426.
Ark. Code Ann. § 26-26-702 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-702
Abstracts of tracts and lots of land furnished county assessor
Status: in_force

(a) On or before January 1 of each year, the county clerk of each county shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract or lot of land situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. In the case of real estate situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks, the county clerk shall proceed according to the plan or plat thereof, commencing with the lowest number of the block and lot of each city, town, or addition and proceed numerically with all lots in a block and all blocks in a city, town, or addition until completed. (b) On or before January 1 of each year, the county clerk shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract of land situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. In case of acreage land, he or she shall commence the abstract in the lowest number in township and range in his or her county, and in the northeast corner of each township, and shall proceed numerically with all sections, townships, and ranges in his or her county first setting down all the subdivisions of each section as they belong to different individuals or the whole section together if owned by one (1) person and not divided on account of parcels being of different value. (c) The abstract in each case shall show the name of the owner, if known, and the number of acres or quantity of land contained in each call. (d) No failure to observe any of these requirements shall be held to vitiate any assessment if the lands are so described as to be identified. Acts 1883, No. 114, § 85, p. 199; 1887, No. 92, § 35, p. 143; C. & M. Dig., § 9879; Acts 1929, No. 172, § 9; 1931, No. 72, § 1; Pope's Dig., § 13649; A.S.A. 1947, § 84-402.

(a) On or before January 1 of each year, the county clerk of each county shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract or lot of land situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. In the case of real estate situated within the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks, the county clerk shall proceed according to the plan or plat thereof, commencing with the lowest number of the block and lot of each city, town, or addition and proceed numerically with all lots in a block and all blocks in a city, town, or addition until completed.

(b) On or before January 1 of each year, the county clerk shall make out and deliver to the county assessor, in books prepared for that purpose, an abstract containing a description of each tract of land situated outside the boundaries of any city or town and additions thereto which have been regularly platted into lots and blocks. In case of acreage land, he or she shall commence the abstract in the lowest number in township and range in his or her county, and in the northeast corner of each township, and shall proceed numerically with all sections, townships, and ranges in his or her county first setting down all the subdivisions of each section as they belong to different individuals or the whole section together if owned by one (1) person and not divided on account of parcels being of different value.

(c) The abstract in each case shall show the name of the owner, if known, and the number of acres or quantity of land contained in each call.

(d) No failure to observe any of these requirements shall be held to vitiate any assessment if the lands are so described as to be identified.

Acts 1883, No. 114, § 85, p. 199; 1887, No. 92, § 35, p. 143; C. & M. Dig., § 9879; Acts 1929, No. 172, § 9; 1931, No. 72, § 1; Pope's Dig., § 13649; A.S.A. 1947, § 84-402.
Ark. Code Ann. § 26-56-109 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-109
Distribution of revenues
Status: in_force

Except as provided in § 26-56-224(b) -(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq. Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 2; A.S.A. 1947, § 75-1267; Acts 2007, No. 87, § 3.

Except as provided in § 26-56-224(b) -(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 2; A.S.A. 1947, § 75-1267; Acts 2007, No. 87, § 3.
Ark. Code Ann. § 26-52-604 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-604
Individual taxpayers entitled to benefit of subchapter
Status: in_force

Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the Arkansas border city upon which income tax is due the State of Arkansas under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq. Acts 1977, No. 48, § 4; A.S.A. 1947, § 84-1948.

Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the Arkansas border city upon which income tax is due the State of Arkansas under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.

Acts 1977, No. 48, § 4; A.S.A. 1947, § 84-1948.
Ark. Code Ann. § 26-52-413 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-413
Products sold to orphans' or children's homes
Status: in_force

All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax. Acts 1949, No. 82, § 1; A.S.A. 1947, § 84-1905.1.

All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax.

Acts 1949, No. 82, § 1; A.S.A. 1947, § 84-1905.1.
Ark. Code Ann. § 26-26-1302 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1302
Qualification of appointees
Status: in_force

Persons appointed to make the reassessment shall qualify without delay by severally subscribing to an oath or affirmation to support the United States Constitution and the Arkansas Constitution, and to faithfully perform the duties imposed by any order of reassessment to the best of their ability, and shall file it with the Arkansas Public Service Commission. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.

Persons appointed to make the reassessment shall qualify without delay by severally subscribing to an oath or affirmation to support the United States Constitution and the Arkansas Constitution, and to faithfully perform the duties imposed by any order of reassessment to the best of their ability, and shall file it with the Arkansas Public Service Commission.

Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
Ark. Code Ann. § 26-81-109 — AR Code / Title 26 / Chapter 81 / Section 26-81-109
Rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter. Amended by Act 2019, No. 315,§ 3075, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4465, eff. 7/1/2019. Acts 1991, No. 738, § 10.

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

Amended by Act 2019, No. 315,§ 3075, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4465, eff. 7/1/2019.

Acts 1991, No. 738, § 10.
Ark. Code Ann. § 26-51-702 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-702
Apportionment of net income authorized
Status: in_force

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a railroad or public utility or the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this Act. Amended by Act 2023, No. 658,§ 4, eff. for tax years beginning on or after 1/1/2023. Acts 1961, No. 413, § 2; A.S.A. 1947, § 84-2056; Acts 1989, No. 494, § 1.

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a railroad or public utility or the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this Act.

Amended by Act 2023, No. 658,§ 4, eff. for tax years beginning on or after 1/1/2023.

Acts 1961, No. 413, § 2; A.S.A. 1947, § 84-2056; Acts 1989, No. 494, § 1.
Ark. Code Ann. § 26-75-410 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-410
Rules
Status: in_force

The Secretary of the Department of Finance and Administration shall adopt appropriate rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter. Amended by Act 2019, No. 315,§ 3071, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4455, eff. 7/1/2019. Acts 1985, No. 488, § 10; A.S.A. 1947, § 19-3656.

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

Amended by Act 2019, No. 315,§ 3071, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4455, eff. 7/1/2019.

Acts 1985, No. 488, § 10; A.S.A. 1947, § 19-3656.
Ark. Code Ann. § 26-51-2507 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2507
Contribution to Arkansas Association of Area Agencies on Aging
Status: in_force

(a) (1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: "If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount. If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Association of Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration." (2) The Arkansas Association of Area Agencies on Aging check-off program on state income tax returns shall be effective beginning with the returns for the 2005 tax year and each subsequent tax year. (3) The Secretary of the Department of Finance and Administration may promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section. (b) The department shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas Association of Area Agencies on Aging through this state income tax check-off during the quarter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount certified. (c) The Treasurer of State shall credit the amount certified each quarter to the Area Agencies on Aging Fund. Amended by Act 2019, No. 910,§ 3812, eff. 7/1/2019. Acts 2005, No. 1821, § 1.

(a) (1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: "If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount. If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Association of Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration." (2) The Arkansas Association of Area Agencies on Aging check-off program on state income tax returns shall be effective beginning with the returns for the 2005 tax year and each subsequent tax year. (3) The Secretary of the Department of Finance and Administration may promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section.

(1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: "If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount. If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Association of Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration."

"If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) or [ ] all refund due of your tax refund for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount.

If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] _______ (write in amount) for the Arkansas Association of Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Association of Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration."

(2) The Arkansas Association of Area Agencies on Aging check-off program on state income tax returns shall be effective beginning with the returns for the 2005 tax year and each subsequent tax year.

(3) The Secretary of the Department of Finance and Administration may promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section.

(b) The department shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas Association of Area Agencies on Aging through this state income tax check-off during the quarter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount certified.

(c) The Treasurer of State shall credit the amount certified each quarter to the Area Agencies on Aging Fund.

Amended by Act 2019, No. 910,§ 3812, eff. 7/1/2019.

Acts 2005, No. 1821, § 1.
Ark. Code Ann. § 26-75-315 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-315
Existing taxing powers not limited
Status: in_force

No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city. Acts 1975, No. 990, § 8; A.S.A. 1947, § 19-4520.

No provision of this subchapter shall be so construed to abolish or limit existing powers of taxation of the city.

Acts 1975, No. 990, § 8; A.S.A. 1947, § 19-4520.
Ark. Code Ann. § 26-55-1302 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1302
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Acts 2001, No. 419, § 2.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Acts 2001, No. 419, § 2.
Ark. Code Ann. § 26-26-908 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-908
Property converted into nontaxable securities
Status: in_force

(a) If any person shall have converted moneys, credits, or other personal property in the year preceding January 1 of the year in which he or she is required to assess his or her property into bonds or other securities of the United States or this state not taxed, and shall hold or control the bonds or securities when he or she is required to list his or her property, he or she shall list the monthly average value of the moneys, credits, or other property held or controlled by him or her. (b) Any indebtedness of the persons represented by him or her, created by investment in the bonds or other securities, shall not be deducted from the amount of credits in making up his or her list for taxation. Acts 1883, No. 114, § 14, p. 199; 1887, No. 92, § 3, p. 143; C. & M. Dig., § 9891; Pope's Dig., § 13654; A.S.A. 1947, § 84-423.

(a) If any person shall have converted moneys, credits, or other personal property in the year preceding January 1 of the year in which he or she is required to assess his or her property into bonds or other securities of the United States or this state not taxed, and shall hold or control the bonds or securities when he or she is required to list his or her property, he or she shall list the monthly average value of the moneys, credits, or other property held or controlled by him or her.

(b) Any indebtedness of the persons represented by him or her, created by investment in the bonds or other securities, shall not be deducted from the amount of credits in making up his or her list for taxation.

Acts 1883, No. 114, § 14, p. 199; 1887, No. 92, § 3, p. 143; C. & M. Dig., § 9891; Pope's Dig., § 13654; A.S.A. 1947, § 84-423.
Ark. Code Ann. § 26-55-910 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-910
Unlawful to use vehicle tanks unless tested and sealed
Status: in_force

It shall be unlawful for any person to use any vehicle tank or compartment thereof for the transportation of the quantity of petroleum products sold or delivered in this state unless the vehicle tank has been tested and sealed as provided in this subchapter and otherwise complies with the provisions of this subchapter. However, no person shall be considered a violator of this subchapter unless and until he or she has received the notice required by § 26-55-906 and until after the time fixed by the notice for the testing of the vehicle tank. Acts 1955, No. 50, § 9; A.S.A. 1947, § 75-1167.

It shall be unlawful for any person to use any vehicle tank or compartment thereof for the transportation of the quantity of petroleum products sold or delivered in this state unless the vehicle tank has been tested and sealed as provided in this subchapter and otherwise complies with the provisions of this subchapter. However, no person shall be considered a violator of this subchapter unless and until he or she has received the notice required by § 26-55-906 and until after the time fixed by the notice for the testing of the vehicle tank.

Acts 1955, No. 50, § 9; A.S.A. 1947, § 75-1167.
Ark. Code Ann. § 26-35-705 — AR Code / Title 26 / Chapter 35 / Subchapter 7 / Section 26-35-705
Mailing tax statements
Status: in_force

(a) No later than July 1 of each year, the county sheriff or county collector shall be required to mail statements of taxes due by a taxpayer to the address provided by the taxpayer. (b) (1) No later than July 1 of each year, the county sheriff or collector may in his or her discretion establish an electronic registry allowing each taxpayer to voluntarily register the taxpayer's personal information authorizing statements of taxes due by the taxpayer to be sent electronically using the information provided by the taxpayer. (2) The county sheriff or county collector in his or her discretion may provide electronically to the taxpayer subsequent statements or notices for property taxes due or delinquent by using the information provided by the taxpayer. (3) In the event the taxpayer's information changes and the electronic attempt to notify is returned undelivered, it shall be the taxpayer's obligation to furnish the correct information or the tax statements will be sent to the mailing address of the taxpayer. (c) In the event that the mailing address or electronic address information of the taxpayer changes, the taxpayer has an obligation to furnish the correct mailing address or electronic address information. Amended by Act 2013, No. 27,§ 1, eff. 8/16/2013. Acts 1929, No. 40, § 4; 1931, No. 324, § 5; 1941, No. 24, § 1; 1941, No. 115, § 1; 1957, No. 363, § 1; A.S.A. 1947, § 84-918; Acts 1989, No. 372, § 1; 1993, No. 791, § 1.

(a) No later than July 1 of each year, the county sheriff or county collector shall be required to mail statements of taxes due by a taxpayer to the address provided by the taxpayer.

(b) (1) No later than July 1 of each year, the county sheriff or collector may in his or her discretion establish an electronic registry allowing each taxpayer to voluntarily register the taxpayer's personal information authorizing statements of taxes due by the taxpayer to be sent electronically using the information provided by the taxpayer. (2) The county sheriff or county collector in his or her discretion may provide electronically to the taxpayer subsequent statements or notices for property taxes due or delinquent by using the information provided by the taxpayer. (3) In the event the taxpayer's information changes and the electronic attempt to notify is returned undelivered, it shall be the taxpayer's obligation to furnish the correct information or the tax statements will be sent to the mailing address of the taxpayer.

(1) No later than July 1 of each year, the county sheriff or collector may in his or her discretion establish an electronic registry allowing each taxpayer to voluntarily register the taxpayer's personal information authorizing statements of taxes due by the taxpayer to be sent electronically using the information provided by the taxpayer.

(2) The county sheriff or county collector in his or her discretion may provide electronically to the taxpayer subsequent statements or notices for property taxes due or delinquent by using the information provided by the taxpayer.

(3) In the event the taxpayer's information changes and the electronic attempt to notify is returned undelivered, it shall be the taxpayer's obligation to furnish the correct information or the tax statements will be sent to the mailing address of the taxpayer.

(c) In the event that the mailing address or electronic address information of the taxpayer changes, the taxpayer has an obligation to furnish the correct mailing address or electronic address information.

Amended by Act 2013, No. 27,§ 1, eff. 8/16/2013.

Acts 1929, No. 40, § 4; 1931, No. 324, § 5; 1941, No. 24, § 1; 1941, No. 115, § 1; 1957, No. 363, § 1; A.S.A. 1947, § 84-918; Acts 1989, No. 372, § 1; 1993, No. 791, § 1.
Ark. Code Ann. § 26-26-1907 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1907
Arkansas Real Property Reappraisal Fund
Status: in_force

(a) (1) There is created a fund to be known as the "Arkansas Real Property Reappraisal Fund". (2) The proceeds of the fund shall be used to pay counties and professional reappraisal companies for the reappraisal of real property required by this subchapter and shall be in lieu of real property reappraisal funding by the local taxing units in each county of this state. (b) For cause and after an opportunity for a hearing, the Director of the Assessment Coordination Division may suspend or terminate the contract of any appraisal firm or county. (c) (1) The fund proceeds shall be distributed monthly, except when there is a determination by the division that proper reappraisal procedures established by the division are not being followed. (2) (A) (i) Upon a finding by the division that proper reappraisal procedures are not being followed, the county assessor or contractor shall be notified that the reappraisal is out of compliance with accepted guidelines as established in this subchapter and rules enacted pursuant to this subchapter. (ii) The division shall notify the county assessor or contractor in writing that the county assessor or contractor has thirty (30) days in which to bring the reappraisal into compliance. (B) If there is a further finding that proper reappraisal procedures are not being followed, the contract shall be promptly terminated and the division shall negotiate another contract and reappraisal management plan for the completion of the reappraisal project. (d) Based on its expertise and the criteria and requirements set forth in this subchapter, the division shall establish by rule the findings that indicate proper reappraisal procedures are not being followed. (e) At the end of each countywide reappraisal, the division shall issue a report of the status of the county. (f) Reappraisal funding under this section may be withheld and forfeited under § 26-80-101(b)(4)(A) . Amended by Act 2013, No. 1135,§ 2, eff. 8/16/2013. Acts 1999, No. 1185, § 6; 2001, No. 1553, § 57.

(a) (1) There is created a fund to be known as the "Arkansas Real Property Reappraisal Fund". (2) The proceeds of the fund shall be used to pay counties and professional reappraisal companies for the reappraisal of real property required by this subchapter and shall be in lieu of real property reappraisal funding by the local taxing units in each county of this state.

(1) There is created a fund to be known as the "Arkansas Real Property Reappraisal Fund".

(2) The proceeds of the fund shall be used to pay counties and professional reappraisal companies for the reappraisal of real property required by this subchapter and shall be in lieu of real property reappraisal funding by the local taxing units in each county of this state.

(b) For cause and after an opportunity for a hearing, the Director of the Assessment Coordination Division may suspend or terminate the contract of any appraisal firm or county.

(c) (1) The fund proceeds shall be distributed monthly, except when there is a determination by the division that proper reappraisal procedures established by the division are not being followed. (2) (A) (i) Upon a finding by the division that proper reappraisal procedures are not being followed, the county assessor or contractor shall be notified that the reappraisal is out of compliance with accepted guidelines as established in this subchapter and rules enacted pursuant to this subchapter. (ii) The division shall notify the county assessor or contractor in writing that the county assessor or contractor has thirty (30) days in which to bring the reappraisal into compliance. (B) If there is a further finding that proper reappraisal procedures are not being followed, the contract shall be promptly terminated and the division shall negotiate another contract and reappraisal management plan for the completion of the reappraisal project.

(1) The fund proceeds shall be distributed monthly, except when there is a determination by the division that proper reappraisal procedures established by the division are not being followed.

(2) (A) (i) Upon a finding by the division that proper reappraisal procedures are not being followed, the county assessor or contractor shall be notified that the reappraisal is out of compliance with accepted guidelines as established in this subchapter and rules enacted pursuant to this subchapter. (ii) The division shall notify the county assessor or contractor in writing that the county assessor or contractor has thirty (30) days in which to bring the reappraisal into compliance. (B) If there is a further finding that proper reappraisal procedures are not being followed, the contract shall be promptly terminated and the division shall negotiate another contract and reappraisal management plan for the completion of the reappraisal project.

(A) (i) Upon a finding by the division that proper reappraisal procedures are not being followed, the county assessor or contractor shall be notified that the reappraisal is out of compliance with accepted guidelines as established in this subchapter and rules enacted pursuant to this subchapter. (ii) The division shall notify the county assessor or contractor in writing that the county assessor or contractor has thirty (30) days in which to bring the reappraisal into compliance.

(i) Upon a finding by the division that proper reappraisal procedures are not being followed, the county assessor or contractor shall be notified that the reappraisal is out of compliance with accepted guidelines as established in this subchapter and rules enacted pursuant to this subchapter.

(ii) The division shall notify the county assessor or contractor in writing that the county assessor or contractor has thirty (30) days in which to bring the reappraisal into compliance.

(B) If there is a further finding that proper reappraisal procedures are not being followed, the contract shall be promptly terminated and the division shall negotiate another contract and reappraisal management plan for the completion of the reappraisal project.

(d) Based on its expertise and the criteria and requirements set forth in this subchapter, the division shall establish by rule the findings that indicate proper reappraisal procedures are not being followed.

(e) At the end of each countywide reappraisal, the division shall issue a report of the status of the county.

(f) Reappraisal funding under this section may be withheld and forfeited under § 26-80-101(b)(4)(A) .

Amended by Act 2013, No. 1135,§ 2, eff. 8/16/2013.

Acts 1999, No. 1185, § 6; 2001, No. 1553, § 57.
Ark. Code Ann. § 26-75-318 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-318
Administration of Local Sales and Use Tax Trust Fund
Status: in_force

(a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund". (2) (A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes". (B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues. (C) (i) Money reported as local sales and use taxes which was collected by an out-of-state vendor and which is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. Any such funds so deposited shall not be included for computation of transfer to general revenue in subdivision (a)(2)(B) of this section. (ii) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis. (b) (1) The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund shall review the flow of moneys through the Local Sales and Use Tax Trust Fund into the State Treasury for the purpose of estimating the amount of the moneys as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund. (2) After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund. (3) The Treasurer of State shall monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund. Acts 1981 (1st Ex. Sess.), No. 26, § 18; 1983, No. 513, § 1; 1985, No. 1028, § 1; A.S.A. 1947, §§ 17-2038, 17-2046; Acts 1991, No. 621, § 4.

(a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund". (2) (A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes". (B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues. (C) (i) Money reported as local sales and use taxes which was collected by an out-of-state vendor and which is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. Any such funds so deposited shall not be included for computation of transfer to general revenue in subdivision (a)(2)(B) of this section. (ii) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund".

(2) (A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes". (B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues. (C) (i) Money reported as local sales and use taxes which was collected by an out-of-state vendor and which is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. Any such funds so deposited shall not be included for computation of transfer to general revenue in subdivision (a)(2)(B) of this section. (ii) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes".

(B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.

(ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund.

(iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(C) (i) Money reported as local sales and use taxes which was collected by an out-of-state vendor and which is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. Any such funds so deposited shall not be included for computation of transfer to general revenue in subdivision (a)(2)(B) of this section. (ii) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(i) Money reported as local sales and use taxes which was collected by an out-of-state vendor and which is not identifiable shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. Any such funds so deposited shall not be included for computation of transfer to general revenue in subdivision (a)(2)(B) of this section.

(ii) The Treasurer of State shall distribute unidentified local sales and use taxes collected by out-of-state vendors to the county treasurers and city treasurers as determined by their proportionate share of distribution from the Local Sales and Use Tax Trust Fund on a monthly basis.

(b) (1) The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund shall review the flow of moneys through the Local Sales and Use Tax Trust Fund into the State Treasury for the purpose of estimating the amount of the moneys as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund. (2) After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund. (3) The Treasurer of State shall monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund.

(1) The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund shall review the flow of moneys through the Local Sales and Use Tax Trust Fund into the State Treasury for the purpose of estimating the amount of the moneys as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund.

(2) After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund.

(3) The Treasurer of State shall monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund.

Acts 1981 (1st Ex. Sess.), No. 26, § 18; 1983, No. 513, § 1; 1985, No. 1028, § 1; A.S.A. 1947, §§ 17-2038, 17-2046; Acts 1991, No. 621, § 4.
Ark. Code Ann. § 26-80-404 — AR Code / Title 26 / Chapter 80 / Subchapter 4 / Section 26-80-404
Calculation of compliance with uniform rate of tax
Status: in_force

(a) On or before October 1 of each year, the Division of Elementary and Secondary Education, in conjunction with the Assessment Coordination Division, shall monitor each school district's compliance with the uniform rate of tax. (b) (1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon. (2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74. Amended by Act 2019, No. 910,§ 2407, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 105, § 2; 2009, No. 655, § 127.

(a) On or before October 1 of each year, the Division of Elementary and Secondary Education, in conjunction with the Assessment Coordination Division, shall monitor each school district's compliance with the uniform rate of tax.

(b) (1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon. (2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.

(1) The Division of Elementary and Secondary Education and the Assessment Coordination Division shall determine compliance with the uniform rate of tax by analyzing the millage rate levied for maintenance and operation millage from the most recent school election in a school district in which the ad valorem tax rate was voted upon.

(2) If the millage rate levied for maintenance and operation millage is equal to or greater than twenty-five (25) mills, then the school district is in compliance with the uniform rate of tax and Arkansas Constitution, Amendment 74.

Amended by Act 2019, No. 910,§ 2407, eff. 7/1/2019.

Acts 2003 (2nd Ex. Sess.), No. 105, § 2; 2009, No. 655, § 127.
Ark. Code Ann. § 26-51-2304 — AR Code / Title 26 / Chapter 51 / Subchapter 23 / Section 26-51-2304
Amount deducted and withheld - Credit
Status: in_force

(a) A claim center making a payment of lottery winnings on a single lottery ticket of more than five thousand dollars ($5,000) shall deduct and withhold an amount equal to seven percent (7%) of each payment of the lottery winnings. (b) The amount deducted and withheld under this section from any lottery winnings paid to a person during the income year shall be credited against the income tax liability of that person under the Income Tax Act of 1929, § 26-51-101 et seq. Acts 2010, No. 265, § 37; 2010, No. 294, § 37.

(a) A claim center making a payment of lottery winnings on a single lottery ticket of more than five thousand dollars ($5,000) shall deduct and withhold an amount equal to seven percent (7%) of each payment of the lottery winnings.

(b) The amount deducted and withheld under this section from any lottery winnings paid to a person during the income year shall be credited against the income tax liability of that person under the Income Tax Act of 1929, § 26-51-101 et seq.

Acts 2010, No. 265, § 37; 2010, No. 294, § 37.
Ark. Code Ann. § 26-52-423 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-423
Natural gas used to make glass
Status: in_force

The gross receipts or gross proceeds derived from sales of natural gas used as fuel in the process of manufacturing glass is hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 and 26-52-302 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. Acts 1993, No. 1140, § 1; 2007, No. 182, § 21.

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

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

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

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

Acts 1993, No. 1140, § 1; 2007, No. 182, § 21.
Ark. Code Ann. § 26-28-301 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-301
Use of alternative method
Status: in_force

It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law. Acts 1993, No. 849, § 1.

It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it is determined to be in the best interest of the county. The provisions of this subchapter are supplemental to other applicable law.

Acts 1993, No. 849, § 1.
Ark. Code Ann. § 26-26-503 — AR Code / Title 26 / Chapter 26 / Subchapter 5 / Section 26-26-503
Appointment and training of personnel
Status: in_force

(a) The county assessor in each county may employ such personnel as the county assessor deems necessary to reappraise taxable property in the county in compliance with the court order in Arkansas Public Service Commission, et al. v. Pulaski County Board of Equalization, et al. and to thereafter maintain a proper appraisal of property in the county. (b) (1) (A) The Assessment Coordination Division shall prescribe an appropriate course of training to qualify persons employed by elected county assessors to conduct appraisals of property for ad valorem tax purposes and shall issue a certificate of qualification to each person who successfully completes the course of training or is otherwise determined by the division to be qualified to conduct appraisals. (B) (i) Only those persons who hold certificates of qualification issued by the division as provided for in this section shall be employed by the elected county assessors for or undertake the appraisal of property for ad valorem tax purposes in any county. (ii) This section only applies to persons employed by elected county assessors, and the elected county assessors are not themselves required to be certified by the division. (2) The division shall seek the advice of the Legislative Council prior to the final adoption of training criteria for persons to be employed by county assessors to appraise property for ad valorem tax purposes. Acts 1980 (1st Ex. Sess.), No. 48, §§ 1-3; 1985, No. 389, §§ 1, 2; 1985, No. 392, §§ 1, 2; A.S.A. 1947, §§ 84-414.1 -- 84-414.3.

(a) The county assessor in each county may employ such personnel as the county assessor deems necessary to reappraise taxable property in the county in compliance with the court order in Arkansas Public Service Commission, et al. v. Pulaski County Board of Equalization, et al. and to thereafter maintain a proper appraisal of property in the county.

(b) (1) (A) The Assessment Coordination Division shall prescribe an appropriate course of training to qualify persons employed by elected county assessors to conduct appraisals of property for ad valorem tax purposes and shall issue a certificate of qualification to each person who successfully completes the course of training or is otherwise determined by the division to be qualified to conduct appraisals. (B) (i) Only those persons who hold certificates of qualification issued by the division as provided for in this section shall be employed by the elected county assessors for or undertake the appraisal of property for ad valorem tax purposes in any county. (ii) This section only applies to persons employed by elected county assessors, and the elected county assessors are not themselves required to be certified by the division. (2) The division shall seek the advice of the Legislative Council prior to the final adoption of training criteria for persons to be employed by county assessors to appraise property for ad valorem tax purposes.

(1) (A) The Assessment Coordination Division shall prescribe an appropriate course of training to qualify persons employed by elected county assessors to conduct appraisals of property for ad valorem tax purposes and shall issue a certificate of qualification to each person who successfully completes the course of training or is otherwise determined by the division to be qualified to conduct appraisals. (B) (i) Only those persons who hold certificates of qualification issued by the division as provided for in this section shall be employed by the elected county assessors for or undertake the appraisal of property for ad valorem tax purposes in any county. (ii) This section only applies to persons employed by elected county assessors, and the elected county assessors are not themselves required to be certified by the division.

(A) The Assessment Coordination Division shall prescribe an appropriate course of training to qualify persons employed by elected county assessors to conduct appraisals of property for ad valorem tax purposes and shall issue a certificate of qualification to each person who successfully completes the course of training or is otherwise determined by the division to be qualified to conduct appraisals.

(B) (i) Only those persons who hold certificates of qualification issued by the division as provided for in this section shall be employed by the elected county assessors for or undertake the appraisal of property for ad valorem tax purposes in any county. (ii) This section only applies to persons employed by elected county assessors, and the elected county assessors are not themselves required to be certified by the division.

(i) Only those persons who hold certificates of qualification issued by the division as provided for in this section shall be employed by the elected county assessors for or undertake the appraisal of property for ad valorem tax purposes in any county.

(ii) This section only applies to persons employed by elected county assessors, and the elected county assessors are not themselves required to be certified by the division.

(2) The division shall seek the advice of the Legislative Council prior to the final adoption of training criteria for persons to be employed by county assessors to appraise property for ad valorem tax purposes.

Acts 1980 (1st Ex. Sess.), No. 48, §§ 1-3; 1985, No. 389, §§ 1, 2; 1985, No. 392, §§ 1, 2; A.S.A. 1947, §§ 84-414.1 -- 84-414.3.
Ark. Code Ann. § 26-26-1803 — AR Code / Title 26 / Chapter 26 / Subchapter 18 / Section 26-26-1803
Rules
Status: in_force

The Tax Division of the Arkansas Public Service Commission shall adopt such rules as are necessary in order to make original assessments of all property, both real and personal, used by cable television systems in this state. Amended by Act 2019, No. 315,§ 2958, eff. 7/24/2019. Acts 1975, No. 175, § 2; A.S.A. 1947, § 84-103.1.

The Tax Division of the Arkansas Public Service Commission shall adopt such rules as are necessary in order to make original assessments of all property, both real and personal, used by cable television systems in this state.

Amended by Act 2019, No. 315,§ 2958, eff. 7/24/2019.

Acts 1975, No. 175, § 2; A.S.A. 1947, § 84-103.1.
Ark. Code Ann. § 26-74-215 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-215
Rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this subchapter. Amended by Act 2019, No. 315,§ 3061, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4377, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, § 13; A.S.A. 1947, § 17-2033.

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

Amended by Act 2019, No. 315,§ 3061, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4377, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, § 13; A.S.A. 1947, § 17-2033.
Ark. Code Ann. § 26-4-203 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-203
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 3; A.S.A. 1947, § 84-4803; Acts 1997, No. 540, § 53.

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

Acts 1983, No. 276, § 3; A.S.A. 1947, § 84-4803; Acts 1997, No. 540, § 53.
Ark. Code Ann. § 26-51-705 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-705
Rents and royalties - Extent of utilization of tangible personal property
Status: in_force

(a) Net rents and royalties from real property located in this state are allocable to this state. (b) Net rents and royalties from tangible personal property are allocable to this state: (1) if and to the extent that the property is utilized in this state, or (2) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized. (c) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession. Acts 1961, No. 413, § 5; A.S.A. 1947, § 84-2059.

(a) Net rents and royalties from real property located in this state are allocable to this state.

(b) Net rents and royalties from tangible personal property are allocable to this state: (1) if and to the extent that the property is utilized in this state, or (2) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.

(1) if and to the extent that the property is utilized in this state, or

(2) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.

(c) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.

Acts 1961, No. 413, § 5; A.S.A. 1947, § 84-2059.
Ark. Code Ann. § 26-52-438 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-438
Chlor-alkali manufacturing process
Status: in_force

The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter. Acts 2005, No. 877, § 1.

The gross receipts or gross proceeds derived from the sale of electricity used for the production of chlorine and other chemicals using a chlor-alkali manufacturing process are exempt from the gross receipts tax levied by this chapter.

Acts 2005, No. 877, § 1.
Ark. Code Ann. § 26-57-801 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-801
Excise tax
Status: in_force

(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper. (b) The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets. (c) The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (d) The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section. Amended by Act 2019, No. 315,§ 3037, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4186, eff. 7/1/2019. Acts 1987, No. 1045, § 1.

(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper.

(b) The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets.

(c) The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(d) The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section.

Amended by Act 2019, No. 315,§ 3037, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4186, eff. 7/1/2019.

Acts 1987, No. 1045, § 1.
Ark. Code Ann. § 26-82-118 — AR Code / Title 26 / Chapter 82 / Section 26-82-118
No effect on existing taxes
Status: in_force

The imposition of a local sales and use tax under this chapter does not affect any existing local sales and use taxes levied by a city or county for economic development purposes. Acts 2011, No. 828, § 1.

The imposition of a local sales and use tax under this chapter does not affect any existing local sales and use taxes levied by a city or county for economic development purposes.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-2-111 — AR Code / Title 26 / Chapter 2 / Section 26-2-111
Fraudulent statement of accounts by collecting officer
Status: in_force

Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of its just revenues; or any county clerk who keeps fraudulent accounts against the county collector or against the county treasurer or makes fraudulent and false additions of the tax books thereby concealing the true value of the same; or any county treasurer who keeps fraudulent accounts of the county revenues coming to his or her hands and, by any of these fraudulent acts, the State of Arkansas or any county therein is deprived of its just revenues, the officer so offending shall, upon conviction, be removed from office. Acts 1879, No. 76, § 1, p. 107; C. & M. Dig., § 10197; Pope's Dig., § 13980; A.S.A. 1947, § 84-1611.

Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of its just revenues; or any county clerk who keeps fraudulent accounts against the county collector or against the county treasurer or makes fraudulent and false additions of the tax books thereby concealing the true value of the same; or any county treasurer who keeps fraudulent accounts of the county revenues coming to his or her hands and, by any of these fraudulent acts, the State of Arkansas or any county therein is deprived of its just revenues, the officer so offending shall, upon conviction, be removed from office.

Acts 1879, No. 76, § 1, p. 107; C. & M. Dig., § 10197; Pope's Dig., § 13980; A.S.A. 1947, § 84-1611.
Ark. Code Ann. § 26-51-719 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-719
Construction
Status: in_force

This Act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. Acts 1961, No. 413, § 19; A.S.A. 1947, § 84-2073.

This Act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.

Acts 1961, No. 413, § 19; A.S.A. 1947, § 84-2073.
Ark. Code Ann. § 26-26-1202 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1202
Valuation procedures
Status: in_force

(a) (1) Each separate parcel of real property shall be valued at its true market value in money, excluding the value of crops growing thereon. (2) The price at which the real estate would sell at auction or at a forced sale shall not be taken as the criterion of the true value. (b) Each tract of land belonging to the state or to any county, city, town, or charitable institution, whether incorporated or unincorporated, and saline, swamp, seminary, school, or mineral lands held under a lease exceeding five (5) years and not exceeding ten (10) years shall be valued at the price the county assessor believes could be obtained at a private sale for the leasehold estate. (c) (1) Personal property of any description shall be valued at the usual selling price of similar property at the time of listing. (2) If any personal property shall have no well-fixed or determined value in that locality at the time, then it shall be appraised at such price as in the opinion of the county assessor could be obtained at that time and place. (d) Investments in bonds, stocks, joint-stock companies, or otherwise shall be valued at their value in money, and the quotations and selling price thereof may be considered in determining their values. (e) Money, whether in possession or on deposit in this state, or out of it subject to the order or control of the person listing, shall be entered in the statement at the full amount thereof. (f) Every credit for a sum certain, payable either in money, property of any kind, labor, or service, shall be assessed according to its true value. If for a specified number or quantity of any article of property, for a certain amount of labor, or for services of any kind, it shall be assessed according to its true value. (g) Annuities or moneys receivable at a stated period shall be rated at the price which they may be worth in money. (h) Where the fee of the soil in any tract, parcel, or lot of land is in any person, natural or artificial, and the right to any mineral therein is in another, it shall be valued and listed agreeably to the ownership, in separate entries, and taxed to the parties owning it respectively. (i) (1) (A) The market value of an off-premises advertising sign shall be determined using the cost approach to avoid the inclusion of exempt intangible personal property in the valuation. (B) The market value of an off-premises advertising sign shall not be determined using the income approach or the sales comparison approach. (2) An adjustment shall not be made for the traffic count or other factors relating to the location of an off-premises advertising sign in determining the market value of an off-premises advertising sign. (3) (A) The depreciation period used in determining the market value of an off-premises advertising sign shall not exceed twenty (20) years for a static off-premises advertising sign and seven (7) years for a digital off-premises advertising sign. (B) For purposes of depreciation, the residual value of an off-premises advertising sign shall not exceed twenty percent (20%) of the cost of the off-premises advertising sign. (C) (i) To promote uniform taxation of off-premises advertising signs, straight-line depreciation shall be used in determining the market value of an off-premises advertising sign. (ii) The effective age of an off-premises advertising sign shall not be used for purposes of depreciation. Amended by Act 2015, No. 573,§ 2, eff. effective for assessment years beginning on or after January 1, 2015. Acts 1883, No. 114, § 68, p. 199; C. & M. Dig., § 9919; Pope's Dig., § 13653; A.S.A. 1947, § 84-428.

(a) (1) Each separate parcel of real property shall be valued at its true market value in money, excluding the value of crops growing thereon. (2) The price at which the real estate would sell at auction or at a forced sale shall not be taken as the criterion of the true value.

(1) Each separate parcel of real property shall be valued at its true market value in money, excluding the value of crops growing thereon.

(2) The price at which the real estate would sell at auction or at a forced sale shall not be taken as the criterion of the true value.

(b) Each tract of land belonging to the state or to any county, city, town, or charitable institution, whether incorporated or unincorporated, and saline, swamp, seminary, school, or mineral lands held under a lease exceeding five (5) years and not exceeding ten (10) years shall be valued at the price the county assessor believes could be obtained at a private sale for the leasehold estate.

(c) (1) Personal property of any description shall be valued at the usual selling price of similar property at the time of listing. (2) If any personal property shall have no well-fixed or determined value in that locality at the time, then it shall be appraised at such price as in the opinion of the county assessor could be obtained at that time and place.

(1) Personal property of any description shall be valued at the usual selling price of similar property at the time of listing.

(2) If any personal property shall have no well-fixed or determined value in that locality at the time, then it shall be appraised at such price as in the opinion of the county assessor could be obtained at that time and place.

(d) Investments in bonds, stocks, joint-stock companies, or otherwise shall be valued at their value in money, and the quotations and selling price thereof may be considered in determining their values.

(e) Money, whether in possession or on deposit in this state, or out of it subject to the order or control of the person listing, shall be entered in the statement at the full amount thereof.

(f) Every credit for a sum certain, payable either in money, property of any kind, labor, or service, shall be assessed according to its true value. If for a specified number or quantity of any article of property, for a certain amount of labor, or for services of any kind, it shall be assessed according to its true value.

(g) Annuities or moneys receivable at a stated period shall be rated at the price which they may be worth in money.

(h) Where the fee of the soil in any tract, parcel, or lot of land is in any person, natural or artificial, and the right to any mineral therein is in another, it shall be valued and listed agreeably to the ownership, in separate entries, and taxed to the parties owning it respectively.

(i) (1) (A) The market value of an off-premises advertising sign shall be determined using the cost approach to avoid the inclusion of exempt intangible personal property in the valuation. (B) The market value of an off-premises advertising sign shall not be determined using the income approach or the sales comparison approach. (2) An adjustment shall not be made for the traffic count or other factors relating to the location of an off-premises advertising sign in determining the market value of an off-premises advertising sign. (3) (A) The depreciation period used in determining the market value of an off-premises advertising sign shall not exceed twenty (20) years for a static off-premises advertising sign and seven (7) years for a digital off-premises advertising sign. (B) For purposes of depreciation, the residual value of an off-premises advertising sign shall not exceed twenty percent (20%) of the cost of the off-premises advertising sign. (C) (i) To promote uniform taxation of off-premises advertising signs, straight-line depreciation shall be used in determining the market value of an off-premises advertising sign. (ii) The effective age of an off-premises advertising sign shall not be used for purposes of depreciation.

(1) (A) The market value of an off-premises advertising sign shall be determined using the cost approach to avoid the inclusion of exempt intangible personal property in the valuation. (B) The market value of an off-premises advertising sign shall not be determined using the income approach or the sales comparison approach.

(A) The market value of an off-premises advertising sign shall be determined using the cost approach to avoid the inclusion of exempt intangible personal property in the valuation.

(B) The market value of an off-premises advertising sign shall not be determined using the income approach or the sales comparison approach.

(2) An adjustment shall not be made for the traffic count or other factors relating to the location of an off-premises advertising sign in determining the market value of an off-premises advertising sign.

(3) (A) The depreciation period used in determining the market value of an off-premises advertising sign shall not exceed twenty (20) years for a static off-premises advertising sign and seven (7) years for a digital off-premises advertising sign. (B) For purposes of depreciation, the residual value of an off-premises advertising sign shall not exceed twenty percent (20%) of the cost of the off-premises advertising sign. (C) (i) To promote uniform taxation of off-premises advertising signs, straight-line depreciation shall be used in determining the market value of an off-premises advertising sign. (ii) The effective age of an off-premises advertising sign shall not be used for purposes of depreciation.

(A) The depreciation period used in determining the market value of an off-premises advertising sign shall not exceed twenty (20) years for a static off-premises advertising sign and seven (7) years for a digital off-premises advertising sign.

(B) For purposes of depreciation, the residual value of an off-premises advertising sign shall not exceed twenty percent (20%) of the cost of the off-premises advertising sign.

(C) (i) To promote uniform taxation of off-premises advertising signs, straight-line depreciation shall be used in determining the market value of an off-premises advertising sign. (ii) The effective age of an off-premises advertising sign shall not be used for purposes of depreciation.

(i) To promote uniform taxation of off-premises advertising signs, straight-line depreciation shall be used in determining the market value of an off-premises advertising sign.

(ii) The effective age of an off-premises advertising sign shall not be used for purposes of depreciation.

Amended by Act 2015, No. 573,§ 2, eff. effective for assessment years beginning on or after January 1, 2015.

Acts 1883, No. 114, § 68, p. 199; C. & M. Dig., § 9919; Pope's Dig., § 13653; A.S.A. 1947, § 84-428.
Ark. Code Ann. § 26-36-318 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-318
Interest
Status: in_force

Regardless of any other provision of law, no interest shall be paid any debtor on account of any amount set off under the provisions of this subchapter. Where a debtor receives a partial refund after setoff under this subchapter, he or she shall be entitled to interest only on that portion of the refund which he or she actually receives and only where such interest is otherwise provided by law. Acts 1983, No. 372, § 18; A.S.A. 1947, § 84-4918.

Regardless of any other provision of law, no interest shall be paid any debtor on account of any amount set off under the provisions of this subchapter. Where a debtor receives a partial refund after setoff under this subchapter, he or she shall be entitled to interest only on that portion of the refund which he or she actually receives and only where such interest is otherwise provided by law.

Acts 1983, No. 372, § 18; A.S.A. 1947, § 84-4918.
Ark. Code Ann. § 26-57-505 — AR Code / Title 26 / Chapter 57 / Subchapter 5 / Section 26-57-505
Bond
Status: in_force

A person, firm, partnership, limited liability company, or corporation shall also make a bond to the State of Arkansas in the sum of one thousand dollars ($1,000) for the faithful performance under this subchapter. Acts 1939, No. 151, § 4; A.S.A. 1947, § 84-2217; Acts 1995, No. 1160, § 37.

A person, firm, partnership, limited liability company, or corporation shall also make a bond to the State of Arkansas in the sum of one thousand dollars ($1,000) for the faithful performance under this subchapter.

Acts 1939, No. 151, § 4; A.S.A. 1947, § 84-2217; Acts 1995, No. 1160, § 37.
Ark. Code Ann. § 26-82-101 — AR Code / Title 26 / Chapter 82 / Section 26-82-101
Title
Status: in_force

This chapter shall be known as the "Local Sales and Use Tax Economic Development Project Funding Act". Acts 2011, No. 828, § 1.

This chapter shall be known as the "Local Sales and Use Tax Economic Development Project Funding Act".

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-18-1107 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1107
Qualifications of commissioners
Status: in_force

(a) Each commissioner of the Tax Appeals Commission shall: (1) Be a qualified elector of the State of Arkansas; (2) Be licensed to practice law in the state or certified as a certified public accountant in the state, or both; and (3) Possess substantial knowledge of Arkansas tax law. (b) In addition to meeting the requirements of subsection (a) of this section, the Chief Commissioner of the Tax Appeals Commission shall have been engaged in the private practice of law or accounting, employed in the private sector, or engaged in any combination of the private practice of law, the private practice of accounting, and employment in the private sector, for at least five (5) of the immediately preceding ten (10) years before his or her first appointment to the commission. Amended by Act 2023, No. 346,§ 3, eff. 3/21/2023. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) Each commissioner of the Tax Appeals Commission shall: (1) Be a qualified elector of the State of Arkansas; (2) Be licensed to practice law in the state or certified as a certified public accountant in the state, or both; and (3) Possess substantial knowledge of Arkansas tax law.

(1) Be a qualified elector of the State of Arkansas;

(2) Be licensed to practice law in the state or certified as a certified public accountant in the state, or both; and

(3) Possess substantial knowledge of Arkansas tax law.

(b) In addition to meeting the requirements of subsection (a) of this section, the Chief Commissioner of the Tax Appeals Commission shall have been engaged in the private practice of law or accounting, employed in the private sector, or engaged in any combination of the private practice of law, the private practice of accounting, and employment in the private sector, for at least five (5) of the immediately preceding ten (10) years before his or her first appointment to the commission.

Amended by Act 2023, No. 346,§ 3, eff. 3/21/2023.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-51-2410 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2410
Fees
Status: in_force

(a) The governing body of the central business improvement district may charge a fee of two hundred fifty dollars ($250) for the services it provides under this subchapter. (b) The fee collected under subsection (a) of this section by the governing body of the central business improvement district shall be considered cash funds of the central business improvement district and shall be used for the administration of this subchapter. Acts 2011, No. 1166, § 1.

(a) The governing body of the central business improvement district may charge a fee of two hundred fifty dollars ($250) for the services it provides under this subchapter.

(b) The fee collected under subsection (a) of this section by the governing body of the central business improvement district shall be considered cash funds of the central business improvement district and shall be used for the administration of this subchapter.

Acts 2011, No. 1166, § 1.
Ark. Code Ann. § 26-39-210 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-210
Record of settlement
Status: in_force

(a) Whenever the county court shall make a settlement with any officer, the substance thereof shall be entered of record so as to show separately: (1) The whole amount received by the officer; (2) The amount of commission allowed him or her; (3) How much remains due to the state and how much to the county; and (4) On what account each sum of money was received and to what particular fund, if any, it belongs. (b) All officers who shall have made settlements with the county courts as provided in this chapter shall immediately pay to the county treasurer the full amount with which they shall stand charged on their settlement. In default thereof, the county sheriff or county collector shall enforce the payment in the manner and by the means prescribed in this subtitle for enforcing the collection of taxes. Acts 1883, No. 114, §§ 192, 193, p. 199; C. & M. Dig., §§ 10154, 10155; Pope's Dig., §§ 13936, 13937; A.S.A. 1947, §§ 84-1431, 84-1432.

(a) Whenever the county court shall make a settlement with any officer, the substance thereof shall be entered of record so as to show separately: (1) The whole amount received by the officer; (2) The amount of commission allowed him or her; (3) How much remains due to the state and how much to the county; and (4) On what account each sum of money was received and to what particular fund, if any, it belongs.

(1) The whole amount received by the officer;

(2) The amount of commission allowed him or her;

(3) How much remains due to the state and how much to the county; and

(4) On what account each sum of money was received and to what particular fund, if any, it belongs.

(b) All officers who shall have made settlements with the county courts as provided in this chapter shall immediately pay to the county treasurer the full amount with which they shall stand charged on their settlement. In default thereof, the county sheriff or county collector shall enforce the payment in the manner and by the means prescribed in this subtitle for enforcing the collection of taxes.

Acts 1883, No. 114, §§ 192, 193, p. 199; C. & M. Dig., §§ 10154, 10155; Pope's Dig., §§ 13936, 13937; A.S.A. 1947, §§ 84-1431, 84-1432.
Ark. Code Ann. § 26-51-1203 — AR Code / Title 26 / Chapter 51 / Subchapter 12 / Section 26-51-1203
Net operating loss deduction - Carry forward
Status: in_force

(a) Taxpayers qualified under § 26-51-1202(a) and (b) , entitled to a net operating loss deduction as provided in § 26-51-427 , may carry forward that deduction to the next succeeding taxable year following the year of the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier. (b) The net operating loss deduction must be carried forward in the order named above. Acts 1987, No. 48, § 2.

(a) Taxpayers qualified under § 26-51-1202(a) and (b) , entitled to a net operating loss deduction as provided in § 26-51-427 , may carry forward that deduction to the next succeeding taxable year following the year of the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier.

(b) The net operating loss deduction must be carried forward in the order named above.

Acts 1987, No. 48, § 2.
Ark. Code Ann. § 26-58-112 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-112
Additional tax on coal - Disposition
Status: in_force

(a) In addition to the tax levied by § 26-58-107 , there is levied an additional severance tax on coal in the amount of eight cents (8¢) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter. (b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officers Fund and the State Central Services Fund. Acts 1983, No. 560, § 1; A.S.A. 1947, § 84-2102.11.

(a) In addition to the tax levied by § 26-58-107 , there is levied an additional severance tax on coal in the amount of eight cents (8¢) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter.

(b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officers Fund and the State Central Services Fund.

Acts 1983, No. 560, § 1; A.S.A. 1947, § 84-2102.11.
Ark. Code Ann. § 26-52-403 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-403
Farm equipment and machinery - Definitions
Status: in_force

(a) As used in this section: (1) (A) "Farm equipment and machinery" means implements used exclusively and directly in farming. (B) "Farm equipment and machinery" includes: (i) Irrigation pipe used to carry water from an irrigation well to the crops produced in farming regardless of whether the irrigation pipe is used above ground or is buried underground; and (ii) Implements used to harvest crops produced in farming by others. (C) However, "farm equipment and machinery" shall not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and (2) "Farming" means the agricultural production of food or fiber as a business or the agricultural production of grass sod or nursery products as a business. (b) The gross receipts or gross proceeds derived from the sale of new and used farm equipment and machinery are exempt from the Arkansas gross receipts tax levied by this chapter. (c) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for claiming the exemption provided by this section. (d) (1) If a person claims the exemption provided for in this section for an all-terrain vehicle: (A) The person shall complete a form prescribed by the secretary that includes: (i) The person's name and contact information; (ii) The person's tax identification number; (iii) The make, model, year, and identification number of the all-terrain vehicle; (iv) A signed statement indicating that the person understands that the use of an exemption under this section for the purchase of an all-terrain vehicle may be subject to audit by the Department of Finance and Administration; and (v) Any other information required by the secretary to aid in the administration of this section; and (B) The seller of the all-terrain vehicle shall submit the completed form required under subdivision (d)(1)(A) of this section to the department with the seller's sales tax return for the month in which the all-terrain vehicle was sold. (2) (A) As used in this section, "all-terrain vehicle" means a vehicle that: (i) Has three (3), four (4), or six (6) wheels; (ii) Is fifty inches (50") or less in width; (iii) Is equipped with nonhighway tires; and (iv) Has an engine displacement of no more than one thousand cubic centimeters (1,000 cc). (B) "All-terrain vehicle" does not include a golf cart, riding lawnmower, or lawn or garden tractor. Amended by Act 2019, No. 819,§ 19, eff. 10/1/2019. Amended by Act 2019, No. 910,§ 3847, eff. 7/1/2019. Acts 1981, No. 432, § 1; A.S.A. 1947, § 84-1904.10; Acts 1987, No. 350, § 1; 1995, No. 587, § 1; 1999, No. 1033, § 1; 2005, No. 1994, § 208; 2007, No. 181, § 20; 2009, No. 655, § 18.

(a) As used in this section: (1) (A) "Farm equipment and machinery" means implements used exclusively and directly in farming. (B) "Farm equipment and machinery" includes: (i) Irrigation pipe used to carry water from an irrigation well to the crops produced in farming regardless of whether the irrigation pipe is used above ground or is buried underground; and (ii) Implements used to harvest crops produced in farming by others. (C) However, "farm equipment and machinery" shall not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and (2) "Farming" means the agricultural production of food or fiber as a business or the agricultural production of grass sod or nursery products as a business.

(1) (A) "Farm equipment and machinery" means implements used exclusively and directly in farming. (B) "Farm equipment and machinery" includes: (i) Irrigation pipe used to carry water from an irrigation well to the crops produced in farming regardless of whether the irrigation pipe is used above ground or is buried underground; and (ii) Implements used to harvest crops produced in farming by others. (C) However, "farm equipment and machinery" shall not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and

(A) "Farm equipment and machinery" means implements used exclusively and directly in farming.

(B) "Farm equipment and machinery" includes: (i) Irrigation pipe used to carry water from an irrigation well to the crops produced in farming regardless of whether the irrigation pipe is used above ground or is buried underground; and (ii) Implements used to harvest crops produced in farming by others.

(i) Irrigation pipe used to carry water from an irrigation well to the crops produced in farming regardless of whether the irrigation pipe is used above ground or is buried underground; and

(ii) Implements used to harvest crops produced in farming by others.

(C) However, "farm equipment and machinery" shall not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and

(2) "Farming" means the agricultural production of food or fiber as a business or the agricultural production of grass sod or nursery products as a business.

(b) The gross receipts or gross proceeds derived from the sale of new and used farm equipment and machinery are exempt from the Arkansas gross receipts tax levied by this chapter.

(c) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for claiming the exemption provided by this section.

(d) (1) If a person claims the exemption provided for in this section for an all-terrain vehicle: (A) The person shall complete a form prescribed by the secretary that includes: (i) The person's name and contact information; (ii) The person's tax identification number; (iii) The make, model, year, and identification number of the all-terrain vehicle; (iv) A signed statement indicating that the person understands that the use of an exemption under this section for the purchase of an all-terrain vehicle may be subject to audit by the Department of Finance and Administration; and (v) Any other information required by the secretary to aid in the administration of this section; and (B) The seller of the all-terrain vehicle shall submit the completed form required under subdivision (d)(1)(A) of this section to the department with the seller's sales tax return for the month in which the all-terrain vehicle was sold. (2) (A) As used in this section, "all-terrain vehicle" means a vehicle that: (i) Has three (3), four (4), or six (6) wheels; (ii) Is fifty inches (50") or less in width; (iii) Is equipped with nonhighway tires; and (iv) Has an engine displacement of no more than one thousand cubic centimeters (1,000 cc). (B) "All-terrain vehicle" does not include a golf cart, riding lawnmower, or lawn or garden tractor.

(1) If a person claims the exemption provided for in this section for an all-terrain vehicle: (A) The person shall complete a form prescribed by the secretary that includes: (i) The person's name and contact information; (ii) The person's tax identification number; (iii) The make, model, year, and identification number of the all-terrain vehicle; (iv) A signed statement indicating that the person understands that the use of an exemption under this section for the purchase of an all-terrain vehicle may be subject to audit by the Department of Finance and Administration; and (v) Any other information required by the secretary to aid in the administration of this section; and (B) The seller of the all-terrain vehicle shall submit the completed form required under subdivision (d)(1)(A) of this section to the department with the seller's sales tax return for the month in which the all-terrain vehicle was sold.

(A) The person shall complete a form prescribed by the secretary that includes: (i) The person's name and contact information; (ii) The person's tax identification number; (iii) The make, model, year, and identification number of the all-terrain vehicle; (iv) A signed statement indicating that the person understands that the use of an exemption under this section for the purchase of an all-terrain vehicle may be subject to audit by the Department of Finance and Administration; and (v) Any other information required by the secretary to aid in the administration of this section; and

(i) The person's name and contact information;

(ii) The person's tax identification number;

(iii) The make, model, year, and identification number of the all-terrain vehicle;

(iv) A signed statement indicating that the person understands that the use of an exemption under this section for the purchase of an all-terrain vehicle may be subject to audit by the Department of Finance and Administration; and

(v) Any other information required by the secretary to aid in the administration of this section; and

(B) The seller of the all-terrain vehicle shall submit the completed form required under subdivision (d)(1)(A) of this section to the department with the seller's sales tax return for the month in which the all-terrain vehicle was sold.

(2) (A) As used in this section, "all-terrain vehicle" means a vehicle that: (i) Has three (3), four (4), or six (6) wheels; (ii) Is fifty inches (50") or less in width; (iii) Is equipped with nonhighway tires; and (iv) Has an engine displacement of no more than one thousand cubic centimeters (1,000 cc). (B) "All-terrain vehicle" does not include a golf cart, riding lawnmower, or lawn or garden tractor.

(A) As used in this section, "all-terrain vehicle" means a vehicle that: (i) Has three (3), four (4), or six (6) wheels; (ii) Is fifty inches (50") or less in width; (iii) Is equipped with nonhighway tires; and (iv) Has an engine displacement of no more than one thousand cubic centimeters (1,000 cc).

(i) Has three (3), four (4), or six (6) wheels;

(ii) Is fifty inches (50") or less in width;

(iii) Is equipped with nonhighway tires; and

(iv) Has an engine displacement of no more than one thousand cubic centimeters (1,000 cc).

(B) "All-terrain vehicle" does not include a golf cart, riding lawnmower, or lawn or garden tractor.

Amended by Act 2019, No. 819,§ 19, eff. 10/1/2019.

Amended by Act 2019, No. 910,§ 3847, eff. 7/1/2019.

Acts 1981, No. 432, § 1; A.S.A. 1947, § 84-1904.10; Acts 1987, No. 350, § 1; 1995, No. 587, § 1; 1999, No. 1033, § 1; 2005, No. 1994, § 208; 2007, No. 181, § 20; 2009, No. 655, § 18.
Ark. Code Ann. § 26-2-113 — AR Code / Title 26 / Chapter 2 / Section 26-2-113
Prosecution by state
Status: in_force

Nothing contained in this section and §§ 26-2-111 , 26-2-112 , and 26-2-114 shall preclude the State of Arkansas from prosecuting county officers or others for the acts complained of under any of the criminal laws of this state. Acts 1879, No. 76, § 4, p. 107; C. & M. Dig., § 10203; Pope's Dig., § 13986; A.S.A. 1947, § 84-1614.

Nothing contained in this section and §§ 26-2-111 , 26-2-112 , and 26-2-114 shall preclude the State of Arkansas from prosecuting county officers or others for the acts complained of under any of the criminal laws of this state.

Acts 1879, No. 76, § 4, p. 107; C. & M. Dig., § 10203; Pope's Dig., § 13986; A.S.A. 1947, § 84-1614.
Ark. Code Ann. § 26-17-503 — AR Code / Title 26 / Chapter 17 / Subchapter 5 / Section 26-17-503
Daily remittance
Status: in_force

All collectors and field inspectors shall daily report and remit to the Secretary of the Department of Finance and Administration all collections made by them. Amended by Act 2019, No. 910,§ 3604, eff. 7/1/2019. Acts 1935, No. 234, § 5; Pope's Dig., § 13349; A.S.A. 1947, § 84-1714.

All collectors and field inspectors shall daily report and remit to the Secretary of the Department of Finance and Administration all collections made by them.

Amended by Act 2019, No. 910,§ 3604, eff. 7/1/2019.

Acts 1935, No. 234, § 5; Pope's Dig., § 13349; A.S.A. 1947, § 84-1714.
Ark. Code Ann. § 26-26-308 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-308
Rules
Status: in_force

The Assessment Coordination Division shall promulgate appropriate rules to carry out the provisions of §§ 26-26-306 and 26-26-307 and this section. Amended by Act 2019, No. 315,§ 2954, eff. 7/24/2019. Acts 1997, No. 836, § 4.

The Assessment Coordination Division shall promulgate appropriate rules to carry out the provisions of §§ 26-26-306 and 26-26-307 and this section.

Amended by Act 2019, No. 315,§ 2954, eff. 7/24/2019.

Acts 1997, No. 836, § 4.
Ark. Code Ann. § 26-18-811 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-811
Administrative appeal of liens
Status: in_force

(a) In General. In such form and at such time as the Secretary of the Department of Finance and Administration shall prescribe by rule, any person shall be allowed to appeal to the secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person, for a release of such lien alleging an error in the filing of the notice of such lien. (b) Certification of Release. If the secretary determines that the filing of the notice of any lien was erroneous, the secretary shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous. Amended by Act 2019, No. 315,§ 2947, eff. 7/24/2019. Acts 1989, No. 590, § 1.

(a) In General. In such form and at such time as the Secretary of the Department of Finance and Administration shall prescribe by rule, any person shall be allowed to appeal to the secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person, for a release of such lien alleging an error in the filing of the notice of such lien.

(b) Certification of Release. If the secretary determines that the filing of the notice of any lien was erroneous, the secretary shall expeditiously, and, to the extent practicable, within fourteen (14) days after such determination, issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.

Amended by Act 2019, No. 315,§ 2947, eff. 7/24/2019.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-21-113 — AR Code / Title 26 / Chapter 21 / Section 26-21-113
Promulgation of rules
Status: in_force

The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter. Amended by Act 2019, No. 910,§ 3680, eff. 7/1/2019. Acts 2005, No. 2163, § 1.

The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.

Amended by Act 2019, No. 910,§ 3680, eff. 7/1/2019.

Acts 2005, No. 2163, § 1.
Ark. Code Ann. § 26-54-101 — AR Code / Title 26 / Chapter 54 / Section 26-54-101
Title
Status: in_force

This chapter shall be known and may be cited as the "Arkansas Corporate Franchise Tax Act of 1979". Acts 1979, No. 889, § 1; A.S.A. 1947, § 84-1833.

This chapter shall be known and may be cited as the "Arkansas Corporate Franchise Tax Act of 1979".

Acts 1979, No. 889, § 1; A.S.A. 1947, § 84-1833.
Ark. Code Ann. § 26-57-417 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-417
Decal or card with licensee's number
Status: in_force

(a) In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this subchapter shall procure and exhibit on each amusement device owned or operated under the license a decal or card showing the number of the license under which the amusement device is operated. (b) (1) Any coin-operated amusement device exhibited without the decal or card showing the number of the license as required in subsection (a) of this section is declared to be the maintenance of a public nuisance, and the amusement device may be seized as provided in § 26-57-414 . (2) However, if the owner of the coin-operated amusement device is a licensed operator under this subchapter, the owner may redeem the coin-operated amusement device upon the payment of a penalty of ten dollars ($10.00). Acts 1977, No. 553, § 10; A.S.A. 1947, § 84-2642; Acts 2009, No. 655, § 89.

(a) In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this subchapter shall procure and exhibit on each amusement device owned or operated under the license a decal or card showing the number of the license under which the amusement device is operated.

(b) (1) Any coin-operated amusement device exhibited without the decal or card showing the number of the license as required in subsection (a) of this section is declared to be the maintenance of a public nuisance, and the amusement device may be seized as provided in § 26-57-414 . (2) However, if the owner of the coin-operated amusement device is a licensed operator under this subchapter, the owner may redeem the coin-operated amusement device upon the payment of a penalty of ten dollars ($10.00).

(1) Any coin-operated amusement device exhibited without the decal or card showing the number of the license as required in subsection (a) of this section is declared to be the maintenance of a public nuisance, and the amusement device may be seized as provided in § 26-57-414 .

(2) However, if the owner of the coin-operated amusement device is a licensed operator under this subchapter, the owner may redeem the coin-operated amusement device upon the payment of a penalty of ten dollars ($10.00).

Acts 1977, No. 553, § 10; A.S.A. 1947, § 84-2642; Acts 2009, No. 655, § 89.
Ark. Code Ann. § 26-18-508 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-508
Interest on deficiencies and overpayments
Status: in_force

Interest shall be collected on tax deficiencies and paid on overpayments as follows: (1) A tax levied under any state tax law which is not paid when due is delinquent. Interest at the rate of ten percent (10%) per annum shall be collected on the total tax deficiency from the date the return for the tax was due to be filed until the date of payment; (2) Interest on a tax deficiency shall be assessed at the same time as the tax deficiency. The tax deficiency together with the interest shall be paid upon notice and demand by the Secretary of the Department of Finance and Administration; (3) When any overpayment has been made by a taxpayer, the overpayment shall be refunded together with interest at the rate of ten percent (10%) per annum; (4) Interest on overpayments shall be paid from the date the return for the tax was due to be filed or the date the return is filed, whichever occurs later, until a date, to be determined by the secretary, preceding the date of the refund warrant by not more than thirty (30) days, whether or not the warrant is accepted by the taxpayer; and (5) No interest shall be allowed on an overpayment of tax that is refunded by the secretary within ninety (90) days after the last date provided for filing the return for the tax including any extension of time for filing the return, or ninety (90) days after the date the return is filed, whichever occurs later. Amended by Act 2019, No. 670,§ 1, eff. 7/24/2019. Acts 1979, No. 401, § 8; 1983, No. 379, § 21; A.S.A. 1947, § 84-4708; Acts 1989, No. 910, § 3; 2005, No. 262, § 1; 2007, No. 827, § 197.

Interest shall be collected on tax deficiencies and paid on overpayments as follows:

(1) A tax levied under any state tax law which is not paid when due is delinquent. Interest at the rate of ten percent (10%) per annum shall be collected on the total tax deficiency from the date the return for the tax was due to be filed until the date of payment;

(2) Interest on a tax deficiency shall be assessed at the same time as the tax deficiency. The tax deficiency together with the interest shall be paid upon notice and demand by the Secretary of the Department of Finance and Administration;

(3) When any overpayment has been made by a taxpayer, the overpayment shall be refunded together with interest at the rate of ten percent (10%) per annum;

(4) Interest on overpayments shall be paid from the date the return for the tax was due to be filed or the date the return is filed, whichever occurs later, until a date, to be determined by the secretary, preceding the date of the refund warrant by not more than thirty (30) days, whether or not the warrant is accepted by the taxpayer; and

(5) No interest shall be allowed on an overpayment of tax that is refunded by the secretary within ninety (90) days after the last date provided for filing the return for the tax including any extension of time for filing the return, or ninety (90) days after the date the return is filed, whichever occurs later.

Amended by Act 2019, No. 670,§ 1, eff. 7/24/2019.

Acts 1979, No. 401, § 8; 1983, No. 379, § 21; A.S.A. 1947, § 84-4708; Acts 1989, No. 910, § 3; 2005, No. 262, § 1; 2007, No. 827, § 197.
Ark. Code Ann. § 26-74-316 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-316
Levy of use tax in counties having sales tax
Status: in_force

In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax. Acts 1981 (1st Ex. Sess.), No. 26, § 17; A.S.A. 1947, § 17-2037.

In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.

Acts 1981 (1st Ex. Sess.), No. 26, § 17; A.S.A. 1947, § 17-2037.
Ark. Code Ann. § 26-27-316 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-316
Rights of examination
Status: in_force

(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county. (b) (1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county. (2) The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board. Acts 1929, No. 172, § 28; Pope's Dig., § 13646; A.S.A. 1947, § 84-709.

(a) The county equalization board, or any member thereof, shall have free access to the records of the office of the county clerk and of the office of the circuit clerk and ex officio county recorder of the county.

(b) (1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county. (2) The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.

(1) The county equalization board or any member may enter upon and view property, and may require witnesses to appear before the county equalization board and testify regarding the location, amount, kind, and value of any or all items of any class or character of property in the county.

(2) The secretary of the county equalization board, in vacation or in session, at the direction of the county equalization board or any member thereof, shall summon witnesses for examination by the county equalization board.

Acts 1929, No. 172, § 28; Pope's Dig., § 13646; A.S.A. 1947, § 84-709.
Ark. Code Ann. § 26-51-714 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-714
[Repealed]
Status: repealed

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021. Acts 1961, No. 413, § 14; A.S.A. 1947, § 84-2068.

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021.

Acts 1961, No. 413, § 14; A.S.A. 1947, § 84-2068.
Ark. Code Ann. § 26-51-2007 — AR Code / Title 26 / Chapter 51 / Subchapter 20 / Section 26-51-2007
Availability
Status: in_force

(a) The state income tax credit provided by this subchapter shall not be claimed on any income tax return filed or required by law to be filed prior to July 1, 2003. (b) State income tax credits arising under this subchapter that but for the provisions of this section would be available to be claimed on an income tax return required to be filed before July 1, 2003, shall first be available on income tax returns due after July 1, 2003, and shall be subject to the same carryover provisions for unused credits as otherwise provided in this subchapter. Acts 2001, No. 1661, § 7.

(a) The state income tax credit provided by this subchapter shall not be claimed on any income tax return filed or required by law to be filed prior to July 1, 2003.

(b) State income tax credits arising under this subchapter that but for the provisions of this section would be available to be claimed on an income tax return required to be filed before July 1, 2003, shall first be available on income tax returns due after July 1, 2003, and shall be subject to the same carryover provisions for unused credits as otherwise provided in this subchapter.

Acts 2001, No. 1661, § 7.
Ark. Code Ann. § 26-55-1306 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1306
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4021, eff. 7/1/2019. Acts 2001, No. 419, § 6.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4021, eff. 7/1/2019.

Acts 2001, No. 419, § 6.
Ark. Code Ann. § 26-56-313 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-313
Purchases by unlicensed persons - Payment of tax
Status: in_force

(a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchapter or if the person is not a bonded licensed liquefied gas special fuels supplier, shall pay to the supplier or dealer at the time of purchase of liquefied gas special fuels the gallonage tax levied in § 26-56-301 on each gallon of liquefied gas special fuels so delivered into the supply tanks of the motor vehicle. (b) (1) At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the: (A) Name and address of the purchaser; (B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered; (C) Total amount of gallons delivered; and (D) Tax collected thereon. (2) The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Secretary of the Department of Finance and Administration or his or her designated agents. Amended by Act 2019, No. 910,§ 4090, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 6; A.S.A. 1947, § 75-1259.

(a) Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchapter or if the person is not a bonded licensed liquefied gas special fuels supplier, shall pay to the supplier or dealer at the time of purchase of liquefied gas special fuels the gallonage tax levied in § 26-56-301 on each gallon of liquefied gas special fuels so delivered into the supply tanks of the motor vehicle.

(b) (1) At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the: (A) Name and address of the purchaser; (B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered; (C) Total amount of gallons delivered; and (D) Tax collected thereon. (2) The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Secretary of the Department of Finance and Administration or his or her designated agents.

(1) At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the: (A) Name and address of the purchaser; (B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered; (C) Total amount of gallons delivered; and (D) Tax collected thereon.

(A) Name and address of the purchaser;

(B) Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered;

(C) Total amount of gallons delivered; and

(D) Tax collected thereon.

(2) The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Secretary of the Department of Finance and Administration or his or her designated agents.

Amended by Act 2019, No. 910,§ 4090, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 6; A.S.A. 1947, § 75-1259.
Ark. Code Ann. § 26-55-911 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-911
Sealing of inlets and outlets
Status: in_force

In making deliveries of petroleum products, all tank wagons, tank trucks, and all inlets and outlets to the equipment shall be sealed as may be directed by the Director of the State Plant Board, and no petroleum products shall be delivered unless sealed as provided in this subchapter. However, the provisions of this section shall apply only to transport trucks bringing petroleum products into the State of Arkansas and to common and contract carriers transporting petroleum products either into or within the State of Arkansas. Acts 1955, No. 50, § 10; A.S.A. 1947, § 75-1168.

In making deliveries of petroleum products, all tank wagons, tank trucks, and all inlets and outlets to the equipment shall be sealed as may be directed by the Director of the State Plant Board, and no petroleum products shall be delivered unless sealed as provided in this subchapter. However, the provisions of this section shall apply only to transport trucks bringing petroleum products into the State of Arkansas and to common and contract carriers transporting petroleum products either into or within the State of Arkansas.

Acts 1955, No. 50, § 10; A.S.A. 1947, § 75-1168.
Ark. Code Ann. § 26-28-308 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-308
Distribution of taxes
Status: in_force

Under the system provided for in this subchapter, the county treasurer shall distribute the taxes by December 31 of each year as authorized by the final tax settlement approved by the county judge. Acts 1993, No. 849, § 14.

Under the system provided for in this subchapter, the county treasurer shall distribute the taxes by December 31 of each year as authorized by the final tax settlement approved by the county judge.

Acts 1993, No. 849, § 14.
Ark. Code Ann. § 26-77-202 — AR Code / Title 26 / Chapter 77 / Subchapter 2 / Section 26-77-202
Gift enterprises
Status: in_force

(a) (1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them. (2) The license or tax shall not exceed one thousand dollars ($1,000) per annum for each gift enterprise and five hundred dollars ($500) per annum for each person, firm, or corporation aiding, abetting, or patronizing the gift enterprise. (b) As used in this section, "gift enterprise" includes the premium stamp, periodical ticket, trading stamp, and similar schemes and devices, wherein by means of stamps, checks, tickets, or other devices certain merchants, manufacturers, and other persons engaged in lawful occupations or callings are advertised, exploited, and patronized to the exclusion of others on like terms. Acts 1899, No. 21, §§ 1, 2, p. 22; C. & M. Dig., §§ 7604, 7605; Pope's Dig., §§ 9699, 9700; A.S.A. 1947, §§ 19-4611, 19-4612.

(a) (1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them. (2) The license or tax shall not exceed one thousand dollars ($1,000) per annum for each gift enterprise and five hundred dollars ($500) per annum for each person, firm, or corporation aiding, abetting, or patronizing the gift enterprise.

(1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them.

(2) The license or tax shall not exceed one thousand dollars ($1,000) per annum for each gift enterprise and five hundred dollars ($500) per annum for each person, firm, or corporation aiding, abetting, or patronizing the gift enterprise.

(b) As used in this section, "gift enterprise" includes the premium stamp, periodical ticket, trading stamp, and similar schemes and devices, wherein by means of stamps, checks, tickets, or other devices certain merchants, manufacturers, and other persons engaged in lawful occupations or callings are advertised, exploited, and patronized to the exclusion of others on like terms.

Acts 1899, No. 21, §§ 1, 2, p. 22; C. & M. Dig., §§ 7604, 7605; Pope's Dig., §§ 9699, 9700; A.S.A. 1947, §§ 19-4611, 19-4612.
Ark. Code Ann. § 26-53-103 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-103
Administration of subchapter
Status: in_force

(a) The administration of this subchapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration. (b) The administration cost of this subchapter shall not exceed three percent (3%) of the actual revenues collected. Amended by Act 2019, No. 910,§ 3896, eff. 7/1/2019. Acts 1949, No. 487, §§ 3, 28; A.S.A. 1947, §§ 84-3103, 84-3128.

(a) The administration of this subchapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration.

(b) The administration cost of this subchapter shall not exceed three percent (3%) of the actual revenues collected.

Amended by Act 2019, No. 910,§ 3896, eff. 7/1/2019.

Acts 1949, No. 487, §§ 3, 28; A.S.A. 1947, §§ 84-3103, 84-3128.
Ark. Code Ann. § 26-58-105 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-105
Rules and forms regarding severance taxes on timber
Status: in_force

The Secretary of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate rules and forms to carry out the intent and purposes of this subchapter with respect to severance taxes on timber. Amended by Act 2019, No. 315,§ 3043, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4230, eff. 7/1/2019. Acts 1983, No. 254, § 10; A.S.A. 1947, § 84-2111.1.

The Secretary of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate rules and forms to carry out the intent and purposes of this subchapter with respect to severance taxes on timber.

Amended by Act 2019, No. 315,§ 3043, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4230, eff. 7/1/2019.

Acts 1983, No. 254, § 10; A.S.A. 1947, § 84-2111.1.
Ark. Code Ann. § 26-21-112 — AR Code / Title 26 / Chapter 21 / Section 26-21-112
Effective date for rate changes
Status: in_force

The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date. Acts 2005, No. 2163, § 1.

The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:

(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

(2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

Acts 2005, No. 2163, § 1.
Ark. Code Ann. § 26-73-115 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-115
Sales and use tax reports
Status: in_force

(a) Upon a request made in accordance with this section, the Department of Finance and Administration shall provide a report listing all businesses remitting sales and use taxes for the requesting governmental entity. (b) In order to obtain a report from the department, no more than quarterly, the chief executive officer of a county, city, or town may request a report from the department on the information noted in subsection (a) of this section. (c) The department shall provide the requested information within thirty (30) calendar days of the request. Acts 2001, No. 1040, § 1.

(a) Upon a request made in accordance with this section, the Department of Finance and Administration shall provide a report listing all businesses remitting sales and use taxes for the requesting governmental entity.

(b) In order to obtain a report from the department, no more than quarterly, the chief executive officer of a county, city, or town may request a report from the department on the information noted in subsection (a) of this section.

(c) The department shall provide the requested information within thirty (30) calendar days of the request.

Acts 2001, No. 1040, § 1.
Ark. Code Ann. § 26-51-1201 — AR Code / Title 26 / Chapter 51 / Subchapter 12 / Section 26-51-1201
Definition
Status: in_force

As used in this section, § 26-51-1202 , and § 26-51-1203 , "invested" includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest on the bonds, is a legal, binding obligation, directly or indirectly, of the taxpayer. Acts 1987, No. 48, § 1.

As used in this section, § 26-51-1202 , and § 26-51-1203 , "invested" includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest on the bonds, is a legal, binding obligation, directly or indirectly, of the taxpayer.

Acts 1987, No. 48, § 1.
Ark. Code Ann. § 26-3-305 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-305
Nonprofit waterworks
Status: in_force

Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation. Acts 1983, No. 332, § 1; A.S.A. 1947, § 84-216.

Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.

Acts 1983, No. 332, § 1; A.S.A. 1947, § 84-216.
Ark. Code Ann. § 26-60-103 — AR Code / Title 26 / Chapter 60 / Section 26-60-103
Enforcement by Secretary of the Department of Finance and Administration
Status: in_force

The enforcement of the provisions of this chapter shall be the responsibility of the Secretary of the Department of Finance and Administration under rules to be promulgated by the secretary. Amended by Act 2019, No. 315,§ 3048, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4289, eff. 7/1/2019. Acts 1971, No. 275, § 8; A.S.A. 1947, § 84-4307.

The enforcement of the provisions of this chapter shall be the responsibility of the Secretary of the Department of Finance and Administration under rules to be promulgated by the secretary.

Amended by Act 2019, No. 315,§ 3048, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4289, eff. 7/1/2019.

Acts 1971, No. 275, § 8; A.S.A. 1947, § 84-4307.
Ark. Code Ann. § 26-37-107 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-107
Publication of delinquent list
Status: in_force

(a) (1) (A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year. (B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type. (C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication. (2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book. (b) The publication shall be in substance as follows: Click here to view form. (c) (1) The legal fee for each required publication of delinquent real property tax lists shall be one dollar and fifty cents ($1.50) per tract per insertion. (2) The fee shall be added as costs of forfeiture and shall be paid by the county collector from any moneys in the county collector's possession derived from the payment of real property taxes. (3) The receipts for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid. (d) The requirements of this section do not apply to delinquent taxes on mineral interests, which shall comply with the requirements stated in § 26-36-213 . Amended by Act 2017, No. 514,§ 4, eff. for tax years beginning on or after January 1, 2017. Acts 1955, No. 80, §§ 1, 2; 1967, No. 467, § 1; 1975, No. 574, § 6; 1981, No. 305, § 1; 1985, No. 953, § 2; A.S.A. 1947, § 84-1103; Acts 1987, No. 814, § 2; 1991, No. 1045, § 2; 1993, No. 985, § 1; 1995, No. 660, § 2; 2001, No. 985, § 1.

(a) (1) (A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year. (B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type. (C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication. (2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published. (3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book.

(1) (A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year. (B) (i) Within seven (7) days thereafter, the newspaper shall publish the list. (ii) The newspaper shall publish the list in at least seven-point type. (C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication.

(A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.

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

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

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

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

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

(3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book.

(b) The publication shall be in substance as follows: Click here to view form.

Click here to view form.

(c) (1) The legal fee for each required publication of delinquent real property tax lists shall be one dollar and fifty cents ($1.50) per tract per insertion. (2) The fee shall be added as costs of forfeiture and shall be paid by the county collector from any moneys in the county collector's possession derived from the payment of real property taxes. (3) The receipts for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid.

(1) The legal fee for each required publication of delinquent real property tax lists shall be one dollar and fifty cents ($1.50) per tract per insertion.

(2) The fee shall be added as costs of forfeiture and shall be paid by the county collector from any moneys in the county collector's possession derived from the payment of real property taxes.

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

(d) The requirements of this section do not apply to delinquent taxes on mineral interests, which shall comply with the requirements stated in § 26-36-213 .

Amended by Act 2017, No. 514,§ 4, eff. for tax years beginning on or after January 1, 2017.

Acts 1955, No. 80, §§ 1, 2; 1967, No. 467, § 1; 1975, No. 574, § 6; 1981, No. 305, § 1; 1985, No. 953, § 2; A.S.A. 1947, § 84-1103; Acts 1987, No. 814, § 2; 1991, No. 1045, § 2; 1993, No. 985, § 1; 1995, No. 660, § 2; 2001, No. 985, § 1.

37_107_1 - Attachment
Ark. Code Ann. § 26-55-248 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-248
Sale of fuels purchased from other than duly licensed distributor - Penalties
Status: in_force

A person who sells motor fuel purchased by him or her from any person other than a duly licensed distributor upon which the tax imposed by this subchapter has not been paid, upon conviction is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment. Acts 1941, No. 383, § 25; A.S.A. 1947, § 75-1127; Acts 2009, No. 655, § 54.

A person who sells motor fuel purchased by him or her from any person other than a duly licensed distributor upon which the tax imposed by this subchapter has not been paid, upon conviction is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.

Acts 1941, No. 383, § 25; A.S.A. 1947, § 75-1127; Acts 2009, No. 655, § 54.
Ark. Code Ann. § 26-51-406 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-406
Income to beneficiaries of trusts and estates
Status: in_force

(a) Every individual, taxable under the Income Tax Act of 1929, § 26-51-101 et seq., who is a beneficiary of an estate or trust shall include in his or her gross income the distributive share of the income or loss of the estate or trust received by him or her or distributable to him or her during the income year. (b) Unless otherwise provided in the law or the will, the deed, or other instrument creating the estate, trust, or fiduciary relationship, the net income shall be deemed to be distributed or distributable to the beneficiaries, including the fiduciary as a beneficiary, in the case of income accumulated for future distribution, ratably in proportion to their respective interests. (c) Any excess losses accumulated by the estate or trust at the time of the termination of the estate or trust shall be distributable to the beneficiaries ratably and claimed by the beneficiaries on the individual Arkansas income tax returns as otherwise provided by the Income Tax Act of 1929, § 26-51-101 et seq. Acts 1929, No. 118, Art. 3, § 9; Pope's Dig., § 14032; A.S.A. 1947, § 84-2012; Acts 1987, No. 382, § 12.

(a) Every individual, taxable under the Income Tax Act of 1929, § 26-51-101 et seq., who is a beneficiary of an estate or trust shall include in his or her gross income the distributive share of the income or loss of the estate or trust received by him or her or distributable to him or her during the income year.

(b) Unless otherwise provided in the law or the will, the deed, or other instrument creating the estate, trust, or fiduciary relationship, the net income shall be deemed to be distributed or distributable to the beneficiaries, including the fiduciary as a beneficiary, in the case of income accumulated for future distribution, ratably in proportion to their respective interests.

(c) Any excess losses accumulated by the estate or trust at the time of the termination of the estate or trust shall be distributable to the beneficiaries ratably and claimed by the beneficiaries on the individual Arkansas income tax returns as otherwise provided by the Income Tax Act of 1929, § 26-51-101 et seq.

Acts 1929, No. 118, Art. 3, § 9; Pope's Dig., § 14032; A.S.A. 1947, § 84-2012; Acts 1987, No. 382, § 12.
Ark. Code Ann. § 26-52-507 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-507
Florists transmitting orders
Status: in_force

(a) The gross receipts tax levied by this state shall be due and collected by a florist who transmits an order by telegraph, telephone, or other means of communication for flowers, floral arrangements, potted plants, or any other article common to the florist business for delivery to any other place within or without this state. (b) The gross receipts tax collected by the florist transmitting the order by telegraph, telephone, or other means of communication shall be the only tax collected on that order regardless of whether the order originated within or without this state. (c) The destination sourcing rules in § 26-52-521 do not apply to the florist transmitting the order by telegraph, telephone, or other means of communication. Acts 2009, No. 384, § 7.

(a) The gross receipts tax levied by this state shall be due and collected by a florist who transmits an order by telegraph, telephone, or other means of communication for flowers, floral arrangements, potted plants, or any other article common to the florist business for delivery to any other place within or without this state.

(b) The gross receipts tax collected by the florist transmitting the order by telegraph, telephone, or other means of communication shall be the only tax collected on that order regardless of whether the order originated within or without this state.

(c) The destination sourcing rules in § 26-52-521 do not apply to the florist transmitting the order by telegraph, telephone, or other means of communication.

Acts 2009, No. 384, § 7.
Ark. Code Ann. § 26-75-219 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-219
Procedures and penalties for enforcement
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, except as specifically set out in this subchapter. (b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when such taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city. Amended by Act 2019, No. 910,§ 4433, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4432, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 10; A.S.A. 1947, § 19-4532.

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, except as specifically set out in this subchapter.

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

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

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

Amended by Act 2019, No. 910,§ 4433, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4432, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 10; A.S.A. 1947, § 19-4532.
Ark. Code Ann. § 26-75-221 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-221
Existing city sales taxes
Status: in_force

(a) All city taxes adopted pursuant to § 26-75-301 et seq., § 26-75-501 et seq., or the Advertising and Promotion Commission Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter except as to the administration, collection, enforcement, and operation of the tax as specifically set out in this subchapter. (b) It is recognized by the General Assembly that several municipalities, such as North Little Rock, Siloam Springs, Mountain Home, Conway, Caddo Valley, and others, have enacted a sales and use tax pursuant to § 26-75-301 et seq. It is the intent of the General Assembly to affirm the validity of sales and use taxes adopted and enacted by those municipalities. It is provided further that for city sales and use taxes adopted pursuant to these statutes, the procedures for repeal and enforcement as set out in this subchapter shall hereinafter be applicable to any such tax adopted by any city pursuant to them. Acts 1981 (1st Ex. Sess.), No. 25, § 12; A.S.A. 1947, § 19-4533.

(a) All city taxes adopted pursuant to § 26-75-301 et seq., § 26-75-501 et seq., or the Advertising and Promotion Commission Act, § 26-75-601 et seq., which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter except as to the administration, collection, enforcement, and operation of the tax as specifically set out in this subchapter.

(b) It is recognized by the General Assembly that several municipalities, such as North Little Rock, Siloam Springs, Mountain Home, Conway, Caddo Valley, and others, have enacted a sales and use tax pursuant to § 26-75-301 et seq. It is the intent of the General Assembly to affirm the validity of sales and use taxes adopted and enacted by those municipalities. It is provided further that for city sales and use taxes adopted pursuant to these statutes, the procedures for repeal and enforcement as set out in this subchapter shall hereinafter be applicable to any such tax adopted by any city pursuant to them.

Acts 1981 (1st Ex. Sess.), No. 25, § 12; A.S.A. 1947, § 19-4533.
Ark. Code Ann. § 26-57-1301 — AR Code / Title 26 / Chapter 57 / Subchapter 13 / Section 26-57-1301
Findings and purpose
Status: in_force

The General Assembly finds that: (1) Violations of §§ 26-57-260 and 26-57-261 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and (2) Enacting procedural enhancements will help prevent violations and aid the enforcement of §§ 26-57-260 and 26-57-261 and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health. Acts 2003, No. 1073, § 1.

The General Assembly finds that:

(1) Violations of §§ 26-57-260 and 26-57-261 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and

(2) Enacting procedural enhancements will help prevent violations and aid the enforcement of §§ 26-57-260 and 26-57-261 and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health.

Acts 2003, No. 1073, § 1.
Ark. Code Ann. § 26-57-1507 — AR Code / Title 26 / Chapter 57 / Subchapter 15 / Section 26-57-1507
Sunset
Status: in_force

This subchapter shall expire on July 1, 2025, unless extended by the General Assembly. Amended by Act 2023, No. 641,§ 1, eff. 4/11/2023. Amended by Act 2021, No. 434,§ 1, eff. 3/24/2021. Amended by Act 2019, No. 592,§ 1, eff. 3/29/2019. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.

This subchapter shall expire on July 1, 2025, unless extended by the General Assembly.

Amended by Act 2023, No. 641,§ 1, eff. 4/11/2023.

Amended by Act 2021, No. 434,§ 1, eff. 3/24/2021.

Amended by Act 2019, No. 592,§ 1, eff. 3/29/2019.

Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Ark. Code Ann. § 26-52-513 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-513
Sales of motor-driven and all-terrain vehicles
Status: in_force

(a) When any person engaged in the business of selling motor vehicles, motorcycles, motor-driven cycles, three-wheeled all-terrain vehicles, four-wheeled all-terrain vehicles, six-wheeled all-terrain vehicles, or motorized bicycles, sells any motorcycle or motor-driven cycle that is designed or manufactured exclusively for competition or off-road use, or sells any three-wheeled all-terrain vehicle, four-wheeled all-terrain vehicle, six-wheeled all-terrain vehicle, or motorized bicycle, the person shall collect and remit the taxes at the same time and in the same manner as other gross receipts taxes collected by the person. (b) However, nothing in this section shall be construed so as to affect the manner in which state and local taxes are collected on motorcycles and motor-driven cycles registered for use on the streets and highways of this state. Acts 1989, No. 412, § 1; 2007, No. 305, § 1.

(a) When any person engaged in the business of selling motor vehicles, motorcycles, motor-driven cycles, three-wheeled all-terrain vehicles, four-wheeled all-terrain vehicles, six-wheeled all-terrain vehicles, or motorized bicycles, sells any motorcycle or motor-driven cycle that is designed or manufactured exclusively for competition or off-road use, or sells any three-wheeled all-terrain vehicle, four-wheeled all-terrain vehicle, six-wheeled all-terrain vehicle, or motorized bicycle, the person shall collect and remit the taxes at the same time and in the same manner as other gross receipts taxes collected by the person.

(b) However, nothing in this section shall be construed so as to affect the manner in which state and local taxes are collected on motorcycles and motor-driven cycles registered for use on the streets and highways of this state.

Acts 1989, No. 412, § 1; 2007, No. 305, § 1.
Ark. Code Ann. § 26-36-316 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-316
Disposition of proceeds collected
Status: in_force

(a) Upon effecting final setoff, the Revenue Division of the Department of Finance and Administration shall periodically write checks to the respective claimant agencies for the net proceeds collected on their behalf. (b) (1) For purposes of this subchapter, five percent (5%) of the proceeds collected by the division through setoff shall represent the division's cost of effecting setoff, and these costs shall be charged to the respective claimant agency as a collection assistance fee. (2) The collection assistance fees paid to the division shall be deposited into the State Treasury for credit to the Constitutional Officers Fund and the State Central Services Fund. Amended by Act 2021, No. 1065,§ 2, eff. 7/28/2021. Acts 1983, No. 372, § 13; 1985, No. 987, § 5; A.S.A. 1947, § 84-4913; Acts 1991, No. 1154, § 1; 2003, No. 1023, § 2[4]; 2003, No. 1800, § 4.

(a) Upon effecting final setoff, the Revenue Division of the Department of Finance and Administration shall periodically write checks to the respective claimant agencies for the net proceeds collected on their behalf.

(b) (1) For purposes of this subchapter, five percent (5%) of the proceeds collected by the division through setoff shall represent the division's cost of effecting setoff, and these costs shall be charged to the respective claimant agency as a collection assistance fee. (2) The collection assistance fees paid to the division shall be deposited into the State Treasury for credit to the Constitutional Officers Fund and the State Central Services Fund.

(1) For purposes of this subchapter, five percent (5%) of the proceeds collected by the division through setoff shall represent the division's cost of effecting setoff, and these costs shall be charged to the respective claimant agency as a collection assistance fee.

(2) The collection assistance fees paid to the division shall be deposited into the State Treasury for credit to the Constitutional Officers Fund and the State Central Services Fund.

Amended by Act 2021, No. 1065,§ 2, eff. 7/28/2021.

Acts 1983, No. 372, § 13; 1985, No. 987, § 5; A.S.A. 1947, § 84-4913; Acts 1991, No. 1154, § 1; 2003, No. 1023, § 2[4]; 2003, No. 1800, § 4.
Ark. Code Ann. § 26-26-1605 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1605
Annual assessment meeting
Status: in_force

(a) (1) The Tax Division of the Arkansas Public Service Commission shall meet the first Monday in March of each year for the purpose of assessing the property which it is required to assess. (2) Before entering upon the discharge of his or her duties, each commissioner shall subscribe to an oath that he or she will well and truly value and assess the property required to be assessed by the division. The oath shall be recorded at length upon a book used by the division for recording the assessments. (b) The division shall examine the returns filed of all persons, firms, companies, copartnerships, associations, and corporations required by law to make them and, also, such information as it may have obtained in addition thereto, and shall determine the valuation of the items of property which it is required to value, and shall assess the property at its true and full market or actual value, or such percentage thereof as the division shall have so adopted and ordered. (c) In valuing the property of persons, firms, companies, copartnerships, associations, and corporations, the division shall take into consideration the value of all the property of the company as a unit, whether all or only a part of it is within this state. Acts 1927, No. 129, § 16; Pope's Dig., § 2042; A.S.A. 1947, § 84-604.

(a) (1) The Tax Division of the Arkansas Public Service Commission shall meet the first Monday in March of each year for the purpose of assessing the property which it is required to assess. (2) Before entering upon the discharge of his or her duties, each commissioner shall subscribe to an oath that he or she will well and truly value and assess the property required to be assessed by the division. The oath shall be recorded at length upon a book used by the division for recording the assessments.

(1) The Tax Division of the Arkansas Public Service Commission shall meet the first Monday in March of each year for the purpose of assessing the property which it is required to assess.

(2) Before entering upon the discharge of his or her duties, each commissioner shall subscribe to an oath that he or she will well and truly value and assess the property required to be assessed by the division. The oath shall be recorded at length upon a book used by the division for recording the assessments.

(b) The division shall examine the returns filed of all persons, firms, companies, copartnerships, associations, and corporations required by law to make them and, also, such information as it may have obtained in addition thereto, and shall determine the valuation of the items of property which it is required to value, and shall assess the property at its true and full market or actual value, or such percentage thereof as the division shall have so adopted and ordered.

(c) In valuing the property of persons, firms, companies, copartnerships, associations, and corporations, the division shall take into consideration the value of all the property of the company as a unit, whether all or only a part of it is within this state.

Acts 1927, No. 129, § 16; Pope's Dig., § 2042; A.S.A. 1947, § 84-604.
Ark. Code Ann. § 26-63-202 — AR Code / Title 26 / Chapter 63 / Subchapter 2 / Section 26-63-202
Discount for prompt payment
Status: in_force

A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503 . Acts 2007, No. 182, § 1.

A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503 .

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-57-205 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-205
Enforcement of subchapter
Status: in_force

It is the duty of all state, county, and city officers to assist Arkansas Tobacco Control in enforcing this subchapter. Amended by Act 2013, No. 1273,§ 8, eff. 8/16/2013. Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.

It is the duty of all state, county, and city officers to assist Arkansas Tobacco Control in enforcing this subchapter.

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

Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.
Ark. Code Ann. § 26-3-203 — AR Code / Title 26 / Chapter 3 / Subchapter 2 / Section 26-3-203
Mobile homes and manufactured homes
Status: in_force

(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation. (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only. (c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time. Acts 1981, No. 113, § 1; 1981 (Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.

(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.

(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.

(c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.

Acts 1981, No. 113, § 1; 1981 (Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.
Ark. Code Ann. § 26-28-106 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-106
Charging uncollected taxes
Status: in_force

When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year. Acts 1883, No. 114, § 91, p. 199; C. & M. Dig., § 10013; Pope's Dig., § 13761; A.S.A. 1947, § 84-805.

When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year.

Acts 1883, No. 114, § 91, p. 199; C. & M. Dig., § 10013; Pope's Dig., § 13761; A.S.A. 1947, § 84-805.
Ark. Code Ann. § 26-28-104 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-104
Recapitulation of taxes
Status: in_force

(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct. (b) A copy of the recapitulation under this section shall be a part of the tax books. Acts 1883, No. 114, § 89, p. 199; C. & M. Dig., § 10011; Pope's Dig., § 13759; A.S.A. 1947, § 84-803; Acts 2003, No. 295, § 3.

(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.

(b) A copy of the recapitulation under this section shall be a part of the tax books.

Acts 1883, No. 114, § 89, p. 199; C. & M. Dig., § 10011; Pope's Dig., § 13759; A.S.A. 1947, § 84-803; Acts 2003, No. 295, § 3.
Ark. Code Ann. § 26-52-206 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-206
Expiration
Status: in_force

All permits issued under the provisions of this chapter shall expire at the time of cessation of business at the place or location of the business within this state. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913.

All permits issued under the provisions of this chapter shall expire at the time of cessation of business at the place or location of the business within this state.

Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913.
Ark. Code Ann. § 26-39-211 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-211
Deficit in settlement
Status: in_force

If the settlement of the county collectors or county sheriffs with the county clerks shows any other deficit than that authorized by the provisions of this chapter, it shall be the duty of the county court to immediately notify the prosecuting attorney for the county in which the county collector or county sheriff resides of that fact. Upon notice, it shall be the duty of the prosecuting attorney to immediately bring suit against the county collector or county sheriff and his or her securities for the amount of the deficiency, and also to prosecute the county collector or county sheriff by indictment for malfeasance in office. Acts 1883, No. 114, § 225, p. 199; C. & M. Dig., § 10196; Pope's Dig., § 13979; A.S.A. 1947, § 84-1433.

If the settlement of the county collectors or county sheriffs with the county clerks shows any other deficit than that authorized by the provisions of this chapter, it shall be the duty of the county court to immediately notify the prosecuting attorney for the county in which the county collector or county sheriff resides of that fact. Upon notice, it shall be the duty of the prosecuting attorney to immediately bring suit against the county collector or county sheriff and his or her securities for the amount of the deficiency, and also to prosecute the county collector or county sheriff by indictment for malfeasance in office.

Acts 1883, No. 114, § 225, p. 199; C. & M. Dig., § 10196; Pope's Dig., § 13979; A.S.A. 1947, § 84-1433.
Ark. Code Ann. § 26-25-102 — AR Code / Title 26 / Chapter 25 / Section 26-25-102
Limitation on cities and towns
Status: in_force

(a) The amount of taxes which may be levied for general purposes in any one (1) year by the constituted authorities of any city or town under the provisions of Arkansas Constitution, Article 12, § 4, may equal, but not exceed, the maximum amount of levy at any time fixed under Arkansas Constitution, Article 12, § 4. (b) This limitation shall not be construed to prohibit assessments on property adjacent to local improvements made in any city or town for the purpose of paying the costs and damages occasioned thereby. Acts 1883, No. 114, § 10, p. 199; C. & M. Dig., § 9864; Pope's Dig., § 13612; Acts 1963, No. 480, § 1; A.S.A. 1947, § 84-303.

(a) The amount of taxes which may be levied for general purposes in any one (1) year by the constituted authorities of any city or town under the provisions of Arkansas Constitution, Article 12, § 4, may equal, but not exceed, the maximum amount of levy at any time fixed under Arkansas Constitution, Article 12, § 4.

(b) This limitation shall not be construed to prohibit assessments on property adjacent to local improvements made in any city or town for the purpose of paying the costs and damages occasioned thereby.

Acts 1883, No. 114, § 10, p. 199; C. & M. Dig., § 9864; Pope's Dig., § 13612; Acts 1963, No. 480, § 1; A.S.A. 1947, § 84-303.
Ark. Code Ann. § 26-81-101 — AR Code / Title 26 / Chapter 81 / Section 26-81-101
Title
Status: in_force

This chapter shall be known as the "Multicounty Airport and Riverport Financing Act". Acts 1991, No. 738, § 1.

This chapter shall be known as the "Multicounty Airport and Riverport Financing Act".

Acts 1991, No. 738, § 1.
Ark. Code Ann. § 26-52-202 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-202
Application for permit
Status: in_force

(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require. (b) (1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation. (2) However, a seller that registers electronically shall not be required to provide a written signature. (c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing. Amended by Act 2019, No. 910,§ 3826, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3825, eff. 7/1/2019. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1; 2003, No. 1273, § 5.

(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.

(b) (1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation. (2) However, a seller that registers electronically shall not be required to provide a written signature.

(1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.

(2) However, a seller that registers electronically shall not be required to provide a written signature.

(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.

Amended by Act 2019, No. 910,§ 3826, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3825, eff. 7/1/2019.

Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1; 2003, No. 1273, § 5.
Ark. Code Ann. § 26-61-110 — AR Code / Title 26 / Chapter 61 / Section 26-61-110
Disposition of taxes collected
Status: in_force

(a) The county treasurer on or before the twentieth day following the end of each calendar quarter shall transmit to the Arkansas Forestry Commission all taxes collected under the provisions of this chapter during the preceding calendar quarter. (b) The county collector shall be allowed a fee of two percent (2%) as a fee of his or her office to defray the cost of collection, and the county treasurer shall be allowed a two percent (2%) commission in accordance with § 21-6-302 . (c) The commission upon receipt thereof shall deposit the same with the Treasurer of State, who shall deposit the moneys as special revenues into the State Forestry Fund as provided in § 26-61-103 . Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311; Acts 1993, No. 1039, § 3.

(a) The county treasurer on or before the twentieth day following the end of each calendar quarter shall transmit to the Arkansas Forestry Commission all taxes collected under the provisions of this chapter during the preceding calendar quarter.

(b) The county collector shall be allowed a fee of two percent (2%) as a fee of his or her office to defray the cost of collection, and the county treasurer shall be allowed a two percent (2%) commission in accordance with § 21-6-302 .

(c) The commission upon receipt thereof shall deposit the same with the Treasurer of State, who shall deposit the moneys as special revenues into the State Forestry Fund as provided in § 26-61-103 .

Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311; Acts 1993, No. 1039, § 3.
Ark. Code Ann. § 26-55-906 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-906
Time and place of inspection
Status: in_force

(a) Every person owning or operating any vehicle tank shall present it to the checking station when notified to do so by the Director of the State Plant Board upon ten (10) days' notice to the person by the director. However, the director shall not require any vehicle tank to be presented for testing at a checking station which is more than one hundred seventy-five (175) miles distant from the point which is the customary base of operations of that vehicle tank. (b) The director shall not call in any vehicle tank for recalibrating sooner than eighteen (18) months after the date of last calibration unless the director has evidence or reason to believe that a change in the capacity of the vehicle tank has occurred since the date on which it was last calibrated. Acts 1955, No. 50, § 6; A.S.A. 1947, § 75-1164.

(a) Every person owning or operating any vehicle tank shall present it to the checking station when notified to do so by the Director of the State Plant Board upon ten (10) days' notice to the person by the director. However, the director shall not require any vehicle tank to be presented for testing at a checking station which is more than one hundred seventy-five (175) miles distant from the point which is the customary base of operations of that vehicle tank.

(b) The director shall not call in any vehicle tank for recalibrating sooner than eighteen (18) months after the date of last calibration unless the director has evidence or reason to believe that a change in the capacity of the vehicle tank has occurred since the date on which it was last calibrated.

Acts 1955, No. 50, § 6; A.S.A. 1947, § 75-1164.