Ark. Code Ann. § 26-75-616 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-616
No personal liability
Status: in_force

No official, officer, employee, or member of the governing body of the municipality or the advertising and promotion commission shall be personally liable on any bonds issued under the provisions of this subchapter or for any damages sustained by any person in connection with any contracts entered into to carry out the purposes and intent of this subchapter unless that person has acted with a corrupt intent. Acts 1993, No. 364, § 11.

No official, officer, employee, or member of the governing body of the municipality or the advertising and promotion commission shall be personally liable on any bonds issued under the provisions of this subchapter or for any damages sustained by any person in connection with any contracts entered into to carry out the purposes and intent of this subchapter unless that person has acted with a corrupt intent.

Acts 1993, No. 364, § 11.
Ark. Code Ann. § 26-65-106 — AR Code / Title 26 / Chapter 65 / Section 26-65-106
Interest and penalty
Status: in_force

The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..

The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.

Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Ark. Code Ann. § 26-35-503 — AR Code / Title 26 / Chapter 35 / Subchapter 5 / Section 26-35-503
Interest on public debt
Status: in_force

The tax levied to pay the interest on the public debt shall be collected in the United States currency and paid into the State Treasury in the currency collected. Acts 1883, No. 114, § 112, p. 199; C. & M. Dig., § 10044; Pope's Dig., § 13803; A.S.A. 1947, § 84-928.

The tax levied to pay the interest on the public debt shall be collected in the United States currency and paid into the State Treasury in the currency collected.

Acts 1883, No. 114, § 112, p. 199; C. & M. Dig., § 10044; Pope's Dig., § 13803; A.S.A. 1947, § 84-928.
Ark. Code Ann. § 26-74-310 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-310
Abolition of tax
Status: in_force

(a) In any county in which a local sales tax has been levied pursuant to this subchapter, and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as any of the lease is effective or such bonds are outstanding. (b) (1) The county may abolish all or that portion of the sales tax that is not pledged to lease rentals or outstanding bonds after, and only after, an election called in the same manner as provided in § 26-74-307 or by a petition of the qualified voters of the county. (2) As to such a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7 shall govern. (3) The ballot title for use in any such election shall be the same as indicated in § 26-74-308 , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in that section. (4) The effective date of any affirmative vote to abolish such tax shall correspond to the dates indicated in § 26-74-309 for the initial effective date of such tax. Acts 1981, No. 991, § 7; 1983, No. 278, § 2; 1983, No. 725, § 2; A.S.A. 1947, § 17-2016.

(a) In any county in which a local sales tax has been levied pursuant to this subchapter, and all or any portion pledged to secure lease rentals or the payment of bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be abolished so long as any of the lease is effective or such bonds are outstanding.

(b) (1) The county may abolish all or that portion of the sales tax that is not pledged to lease rentals or outstanding bonds after, and only after, an election called in the same manner as provided in § 26-74-307 or by a petition of the qualified voters of the county. (2) As to such a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7 shall govern. (3) The ballot title for use in any such election shall be the same as indicated in § 26-74-308 , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in that section. (4) The effective date of any affirmative vote to abolish such tax shall correspond to the dates indicated in § 26-74-309 for the initial effective date of such tax.

(1) The county may abolish all or that portion of the sales tax that is not pledged to lease rentals or outstanding bonds after, and only after, an election called in the same manner as provided in § 26-74-307 or by a petition of the qualified voters of the county.

(2) As to such a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7 shall govern.

(3) The ballot title for use in any such election shall be the same as indicated in § 26-74-308 , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in that section.

(4) The effective date of any affirmative vote to abolish such tax shall correspond to the dates indicated in § 26-74-309 for the initial effective date of such tax.

Acts 1981, No. 991, § 7; 1983, No. 278, § 2; 1983, No. 725, § 2; A.S.A. 1947, § 17-2016.
Ark. Code Ann. § 26-56-104 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-104
Rules
Status: in_force

The Secretary of the Department of Finance and Administration is authorized and empowered to promulgate such rules, not inconsistent with this chapter, as the secretary shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter. Amended by Act 2019, No. 315,§ 3022, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4025, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 1; A.S.A. 1947, § 75-1266.

The Secretary of the Department of Finance and Administration is authorized and empowered to promulgate such rules, not inconsistent with this chapter, as the secretary shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.

Amended by Act 2019, No. 315,§ 3022, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4025, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 1; A.S.A. 1947, § 75-1266.
Ark. Code Ann. § 26-39-501 — AR Code / Title 26 / Chapter 39 / Subchapter 5 / Section 26-39-501
Penalty for failing to pay county funds
Status: in_force

(a) Every county collector of the county revenue, having made settlement according to law of the county revenue received and collected by him or her, shall pay the amount found due from him or her into the county treasury, and the county treasurer shall give duplicate receipts therefor, one (1) of which shall be filed by the county collector in the office of the county clerk. (b) Every county collector or county sheriff who shall fail to make payment of the amount due from him or her on settlement, in the time and manner prescribed in this section, shall forfeit and pay to the county the sum of five percent (5%) per month on the sum wrongfully withheld, to be computed from the time the payment ought to have been made until actual payment, which may be recovered by suit on his or her official bond. Acts 1883, No. 114, §§ 189, 190, p. 199; C. & M. Dig., §§ 10151, 10152; Pope's Dig., §§ 13933, 13934; A.S.A. 1947, § 84-1416.

(a) Every county collector of the county revenue, having made settlement according to law of the county revenue received and collected by him or her, shall pay the amount found due from him or her into the county treasury, and the county treasurer shall give duplicate receipts therefor, one (1) of which shall be filed by the county collector in the office of the county clerk.

(b) Every county collector or county sheriff who shall fail to make payment of the amount due from him or her on settlement, in the time and manner prescribed in this section, shall forfeit and pay to the county the sum of five percent (5%) per month on the sum wrongfully withheld, to be computed from the time the payment ought to have been made until actual payment, which may be recovered by suit on his or her official bond.

Acts 1883, No. 114, §§ 189, 190, p. 199; C. & M. Dig., §§ 10151, 10152; Pope's Dig., §§ 13933, 13934; A.S.A. 1947, § 84-1416.
Ark. Code Ann. § 26-57-808 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-808
Additional tax on cigarette paper - Distribution of revenues
Status: in_force

(a) In addition to the excise tax levied under § 26-57-801 , there is levied an additional tax of fifty cents (50¢) per package of thirty-two (32) sheets of cigarette paper sold in the state. (b) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarette paper under this subchapter and the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (c) The revenues collected under this section shall be special revenues and shall be credited to the University of Arkansas for Medical Sciences National Cancer Institute Designation Trust Fund. Added by Act 2019, No. 580,§ 17, eff. 9/1/2019.

(a) In addition to the excise tax levied under § 26-57-801 , there is levied an additional tax of fifty cents (50¢) per package of thirty-two (32) sheets of cigarette paper sold in the state.

(b) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarette paper under this subchapter and the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(c) The revenues collected under this section shall be special revenues and shall be credited to the University of Arkansas for Medical Sciences National Cancer Institute Designation Trust Fund.

Added by Act 2019, No. 580,§ 17, eff. 9/1/2019.
Ark. Code Ann. § 26-35-201 — AR Code / Title 26 / Chapter 35 / Subchapter 2 / Section 26-35-201
Distraint when taxpayer about to move
Status: in_force

(a) If a county collector has reason to believe that a person charged with taxes, other than taxes upon real estate, is about to remove from the county without paying the person's taxes, at any time the county collector may levy and collect the taxes with costs by distress and sale. (b) A county collector may levy and collect the charged taxes with costs by distress and sale if the delinquent taxes are not satisfied or paid in full following the sale of a business or the sale of the assets, goods, chattels, inventory, or equipment of a business not in the ordinary course of business. Amended by Act 2013, No. 1135,§ 3, eff. 8/16/2013. Acts 1883, No. 114, § 121, p. 199; C. & M. Dig., § 10072; Pope's Dig., § 13833; A.S.A. 1947, § 84-914; Acts 2011, No. 821, § 2.

(a) If a county collector has reason to believe that a person charged with taxes, other than taxes upon real estate, is about to remove from the county without paying the person's taxes, at any time the county collector may levy and collect the taxes with costs by distress and sale.

(b) A county collector may levy and collect the charged taxes with costs by distress and sale if the delinquent taxes are not satisfied or paid in full following the sale of a business or the sale of the assets, goods, chattels, inventory, or equipment of a business not in the ordinary course of business.

Amended by Act 2013, No. 1135,§ 3, eff. 8/16/2013.

Acts 1883, No. 114, § 121, p. 199; C. & M. Dig., § 10072; Pope's Dig., § 13833; A.S.A. 1947, § 84-914; Acts 2011, No. 821, § 2.
Ark. Code Ann. § 26-26-1618 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1618
Settlement or compromise of liability
Status: in_force

(a) The Secretary of the Department of Finance and Administration may waive any tax certified under § 26-26-1614 , or any portion of a tax certified under § 26-26-1614 , in the following circumstances: (1) There is controversy over the amount of tax due; (2) The inability of the taxpayer to pay the tax results from the insolvency of the taxpayer; or (3) The taxpayer provides proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the tax was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding. (b) The secretary may waive any penalty assessed under this chapter on a tax certified to the secretary under § 26-26-1614 , or any portion of a penalty assessed under this chapter, in the following circumstances: (1) Upon receipt of a satisfactory explanation of the taxpayer's failure to pay the tax when it came due; (2) Upon proof that the failure to pay the tax when it came due resulted from mistake by the taxpayer of either the law or the facts subjecting the taxpayer to the tax; (3) Upon proof of insolvency of the taxpayer; or (4) Upon proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the penalty was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding. Added by Act 2021, No. 719,§ 1, eff. 7/28/2021.

(a) The Secretary of the Department of Finance and Administration may waive any tax certified under § 26-26-1614 , or any portion of a tax certified under § 26-26-1614 , in the following circumstances: (1) There is controversy over the amount of tax due; (2) The inability of the taxpayer to pay the tax results from the insolvency of the taxpayer; or (3) The taxpayer provides proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the tax was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding.

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

(2) The inability of the taxpayer to pay the tax results from the insolvency of the taxpayer; or

(3) The taxpayer provides proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the tax was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding.

(b) The secretary may waive any penalty assessed under this chapter on a tax certified to the secretary under § 26-26-1614 , or any portion of a penalty assessed under this chapter, in the following circumstances: (1) Upon receipt of a satisfactory explanation of the taxpayer's failure to pay the tax when it came due; (2) Upon proof that the failure to pay the tax when it came due resulted from mistake by the taxpayer of either the law or the facts subjecting the taxpayer to the tax; (3) Upon proof of insolvency of the taxpayer; or (4) Upon proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the penalty was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding.

(1) Upon receipt of a satisfactory explanation of the taxpayer's failure to pay the tax when it came due;

(2) Upon proof that the failure to pay the tax when it came due resulted from mistake by the taxpayer of either the law or the facts subjecting the taxpayer to the tax;

(3) Upon proof of insolvency of the taxpayer; or

(4) Upon proof of the filing of a bankruptcy or other liquidation, reorganization, or dissolution proceeding by the taxpayer or proof that the penalty was discharged in a bankruptcy or other liquidation, reorganization, or dissolution proceeding.

Added by Act 2021, No. 719,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-1408 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1408
Violations
Status: in_force

(a) (1) A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days. (2) If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand families shall be removed from the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 . (b) (1) A person that is not a stamp deputy or manufacturer that fails to file a complete and accurate report under this subchapter may cure the failure within thirty (30) days. (2) If a person that is not a stamp deputy or manufacturer fails to fully cure a failure during the thirty-day period, the person is subject to a civil penalty of up to one thousand dollars ($1,000) per violation and is ineligible to hold any license, appointment, or commission of the state regarding cigarette sales for: (A) Ninety (90) days for the first failure; (B) One hundred eighty (180) days for the second failure; and (C) One (1) year for the third and subsequent failures. Acts 2011, No. 836, § 19.

(a) (1) A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days. (2) If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand families shall be removed from the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 .

(1) A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days.

(2) If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand families shall be removed from the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 .

(b) (1) A person that is not a stamp deputy or manufacturer that fails to file a complete and accurate report under this subchapter may cure the failure within thirty (30) days. (2) If a person that is not a stamp deputy or manufacturer fails to fully cure a failure during the thirty-day period, the person is subject to a civil penalty of up to one thousand dollars ($1,000) per violation and is ineligible to hold any license, appointment, or commission of the state regarding cigarette sales for: (A) Ninety (90) days for the first failure; (B) One hundred eighty (180) days for the second failure; and (C) One (1) year for the third and subsequent failures.

(1) A person that is not a stamp deputy or manufacturer that fails to file a complete and accurate report under this subchapter may cure the failure within thirty (30) days.

(2) If a person that is not a stamp deputy or manufacturer fails to fully cure a failure during the thirty-day period, the person is subject to a civil penalty of up to one thousand dollars ($1,000) per violation and is ineligible to hold any license, appointment, or commission of the state regarding cigarette sales for: (A) Ninety (90) days for the first failure; (B) One hundred eighty (180) days for the second failure; and (C) One (1) year for the third and subsequent failures.

(A) Ninety (90) days for the first failure;

(B) One hundred eighty (180) days for the second failure; and

(C) One (1) year for the third and subsequent failures.

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-18-702 — AR Code / Title 26 / Chapter 18 / Subchapter 7 / Section 26-18-702
Injunction proceedings
Status: in_force

(a) When a return required under any state tax law has not been filed or does not furnish all the information required by the Secretary of the Department of Finance and Administration or when the taxes imposed by any state tax law have not been paid or when any required license or permit has not been secured, the secretary, in the name of the State of Arkansas, may institute any necessary action or proceeding in the Pulaski County Circuit Court to enjoin the person or taxpayer from continuing operations until the report or return has been filed, required licenses or permits secured, or taxes paid as required. (b) The injunction shall be issued without a bond being required from the state. Acts 1979, No. 401, § 28; A.S.A. 1947, § 84-4728.

(a) When a return required under any state tax law has not been filed or does not furnish all the information required by the Secretary of the Department of Finance and Administration or when the taxes imposed by any state tax law have not been paid or when any required license or permit has not been secured, the secretary, in the name of the State of Arkansas, may institute any necessary action or proceeding in the Pulaski County Circuit Court to enjoin the person or taxpayer from continuing operations until the report or return has been filed, required licenses or permits secured, or taxes paid as required.

(b) The injunction shall be issued without a bond being required from the state.

Acts 1979, No. 401, § 28; A.S.A. 1947, § 84-4728.
Ark. Code Ann. § 26-51-1212 — AR Code / Title 26 / Chapter 51 / Subchapter 12 / Section 26-51-1212
Certification required - Contents
Status: in_force

To claim the benefits of this section, § 26-51-1211 , § 26-51-1213 , and § 26-51-1214 , a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that: (1) The taxpayer is a qualified manufacturer of steel, as defined in § 26-51-1211 ; or (2) (A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and (B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following: (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision, whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction. Acts 1991, No. 136, § 2; 1991, No. 137, § 2; 1997, No. 540, § 90.

To claim the benefits of this section, § 26-51-1211 , § 26-51-1213 , and § 26-51-1214 , a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that:

(1) The taxpayer is a qualified manufacturer of steel, as defined in § 26-51-1211 ; or

(2) (A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and (B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following: (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision, whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.

(A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and

(B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following: (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision, whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.

(i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;

(ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or

(iii) Project planning costs; construction labor costs, including on-site direct labor and supervision, whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.

Acts 1991, No. 136, § 2; 1991, No. 137, § 2; 1997, No. 540, § 90.
Ark. Code Ann. § 26-26-1901 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1901
Definitions
Status: in_force

As used in this subchapter: (1) "Countywide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter; (2) "Division" means the Assessment Coordination Division; and (3) "Reappraisal" means the estimating of the value of all taxable real property within the county as of a given date within a given time frame. Acts 1999, No. 1185, § 10.

As used in this subchapter:

(1) "Countywide reappraisal" means a cyclical review program begun pursuant to the terms of this subchapter;

(2) "Division" means the Assessment Coordination Division; and

(3) "Reappraisal" means the estimating of the value of all taxable real property within the county as of a given date within a given time frame.

Acts 1999, No. 1185, § 10.
Ark. Code Ann. § 26-4-202 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-202
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 2; A.S.A. 1947, § 84-4802.

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

Acts 1983, No. 276, § 2; A.S.A. 1947, § 84-4802.
Ark. Code Ann. § 26-18-402 — AR Code / Title 26 / Chapter 18 / Subchapter 4 / Section 26-18-402
Jeopardy assessment
Status: in_force

(a) Regardless of the date on which a return or payment is due or a taxable period of a taxpayer closes, the Secretary of the Department of Finance and Administration shall declare the taxable period of any state tax terminated for that person and shall issue a jeopardy assessment and assess the tax from any information in his or her possession, notify the taxpayer, and demand immediate payment if the secretary believes that: (1) The tax liability of any person who has a bond on file with the secretary to indemnify the state for the payment of any state tax is in excess of the amount of the bond; (2) A taxpayer intends to depart from the state, to remove his or her property therefrom, or to conceal himself or herself or any of his or her property therein; (3) A taxpayer intends to discontinue business without making adequate provisions for payment of all state tax; or (4) A taxpayer intends to do any other act tending to prejudice, jeopardize, or render wholly or partially ineffectual proceedings to compute, assess, or collect any state tax. (b) (1) Within five (5) days after the date on which a notice and demand for payment is made under subsection (a) of this section, the secretary shall provide the taxpayer with a written statement of the information upon which the secretary relies in making such assessment. (2) A taxpayer may seek relief from a jeopardy assessment issued by the secretary under this section by filing an administrative protest of the assessment under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within five (5) business days of the issuance of a statement under subdivision (b)(1) of this section. (c) (1) (A) When the taxpayer requests a hearing, the secretary or the Tax Appeals Commission, as applicable, shall hold the hearing within five (5) business days of receipt of the request. (B) After a hearing, the secretary or the commission shall determine whether the making of the assessment under subsection (a) of this section is reasonable under the circumstances and shall render a written decision. (2) The taxpayer has three (3) days after the receipt of the written decision by the secretary or the commission under this section either to pay the tax and applicable penalty and interest due or to seek judicial relief from the decision under § 26-18-406 prior to the secretary's issuing a certificate of indebtedness. (3) The secretary may seek judicial relief from a decision of the commission under § 26-18-406(c) or § 26-18-1117 by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state within three (3) days after the date of the written decision. (d) Whenever the secretary issues a jeopardy assessment, he or she shall have the burden of proving the reasonableness of the assessment. Amended by Act 2021, No. 593,§ 9, eff. 1/1/2023. Acts 1979, No. 401, § 13; A.S.A. 1947, § 84-4713; Acts 1989, No. 590, §§ 4, 5.

(a) Regardless of the date on which a return or payment is due or a taxable period of a taxpayer closes, the Secretary of the Department of Finance and Administration shall declare the taxable period of any state tax terminated for that person and shall issue a jeopardy assessment and assess the tax from any information in his or her possession, notify the taxpayer, and demand immediate payment if the secretary believes that: (1) The tax liability of any person who has a bond on file with the secretary to indemnify the state for the payment of any state tax is in excess of the amount of the bond; (2) A taxpayer intends to depart from the state, to remove his or her property therefrom, or to conceal himself or herself or any of his or her property therein; (3) A taxpayer intends to discontinue business without making adequate provisions for payment of all state tax; or (4) A taxpayer intends to do any other act tending to prejudice, jeopardize, or render wholly or partially ineffectual proceedings to compute, assess, or collect any state tax.

(1) The tax liability of any person who has a bond on file with the secretary to indemnify the state for the payment of any state tax is in excess of the amount of the bond;

(2) A taxpayer intends to depart from the state, to remove his or her property therefrom, or to conceal himself or herself or any of his or her property therein;

(3) A taxpayer intends to discontinue business without making adequate provisions for payment of all state tax; or

(4) A taxpayer intends to do any other act tending to prejudice, jeopardize, or render wholly or partially ineffectual proceedings to compute, assess, or collect any state tax.

(b) (1) Within five (5) days after the date on which a notice and demand for payment is made under subsection (a) of this section, the secretary shall provide the taxpayer with a written statement of the information upon which the secretary relies in making such assessment. (2) A taxpayer may seek relief from a jeopardy assessment issued by the secretary under this section by filing an administrative protest of the assessment under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within five (5) business days of the issuance of a statement under subdivision (b)(1) of this section.

(1) Within five (5) days after the date on which a notice and demand for payment is made under subsection (a) of this section, the secretary shall provide the taxpayer with a written statement of the information upon which the secretary relies in making such assessment.

(2) A taxpayer may seek relief from a jeopardy assessment issued by the secretary under this section by filing an administrative protest of the assessment under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., within five (5) business days of the issuance of a statement under subdivision (b)(1) of this section.

(c) (1) (A) When the taxpayer requests a hearing, the secretary or the Tax Appeals Commission, as applicable, shall hold the hearing within five (5) business days of receipt of the request. (B) After a hearing, the secretary or the commission shall determine whether the making of the assessment under subsection (a) of this section is reasonable under the circumstances and shall render a written decision. (2) The taxpayer has three (3) days after the receipt of the written decision by the secretary or the commission under this section either to pay the tax and applicable penalty and interest due or to seek judicial relief from the decision under § 26-18-406 prior to the secretary's issuing a certificate of indebtedness. (3) The secretary may seek judicial relief from a decision of the commission under § 26-18-406(c) or § 26-18-1117 by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state within three (3) days after the date of the written decision.

(1) (A) When the taxpayer requests a hearing, the secretary or the Tax Appeals Commission, as applicable, shall hold the hearing within five (5) business days of receipt of the request. (B) After a hearing, the secretary or the commission shall determine whether the making of the assessment under subsection (a) of this section is reasonable under the circumstances and shall render a written decision.

(A) When the taxpayer requests a hearing, the secretary or the Tax Appeals Commission, as applicable, shall hold the hearing within five (5) business days of receipt of the request.

(B) After a hearing, the secretary or the commission shall determine whether the making of the assessment under subsection (a) of this section is reasonable under the circumstances and shall render a written decision.

(2) The taxpayer has three (3) days after the receipt of the written decision by the secretary or the commission under this section either to pay the tax and applicable penalty and interest due or to seek judicial relief from the decision under § 26-18-406 prior to the secretary's issuing a certificate of indebtedness.

(3) The secretary may seek judicial relief from a decision of the commission under § 26-18-406(c) or § 26-18-1117 by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state within three (3) days after the date of the written decision.

(d) Whenever the secretary issues a jeopardy assessment, he or she shall have the burden of proving the reasonableness of the assessment.

Amended by Act 2021, No. 593,§ 9, eff. 1/1/2023.

Acts 1979, No. 401, § 13; A.S.A. 1947, § 84-4713; Acts 1989, No. 590, §§ 4, 5.
Ark. Code Ann. § 26-18-802 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-802
Disclosure of rights of taxpayer
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall, as soon as practicable, but not later than one hundred eighty (180) days after July 3, 1989, prepare a statement which sets forth in simple and nontechnical terms: (1) The rights of a taxpayer and the obligations of the secretary during an audit; (2) The procedure by which a taxpayer may appeal any adverse decision of the secretary, including administrative and judicial appeals; (3) The procedures for prosecuting refund claims and for filing of taxpayer complaints; and (4) The procedures which the secretary may use in enforcing the state's revenue laws, including assessment, estimated assessment, jeopardy assessment, and the filing and enforcement of liens. (b) The statement prepared in accordance with subsection (a) of this section shall be distributed by the secretary to a taxpayer: (1) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the secretary for an examination of the taxpayer's records, whichever is earlier; (2) When requested by the taxpayer; and (3) At any time the secretary deems it appropriate. (c) The secretary shall take such actions as the secretary deems necessary to ensure that such distribution does not result in multiple statements being sent to any one (1) taxpayer. Acts 1989, No. 590, § 1.

(a) The Secretary of the Department of Finance and Administration shall, as soon as practicable, but not later than one hundred eighty (180) days after July 3, 1989, prepare a statement which sets forth in simple and nontechnical terms: (1) The rights of a taxpayer and the obligations of the secretary during an audit; (2) The procedure by which a taxpayer may appeal any adverse decision of the secretary, including administrative and judicial appeals; (3) The procedures for prosecuting refund claims and for filing of taxpayer complaints; and (4) The procedures which the secretary may use in enforcing the state's revenue laws, including assessment, estimated assessment, jeopardy assessment, and the filing and enforcement of liens.

(1) The rights of a taxpayer and the obligations of the secretary during an audit;

(2) The procedure by which a taxpayer may appeal any adverse decision of the secretary, including administrative and judicial appeals;

(3) The procedures for prosecuting refund claims and for filing of taxpayer complaints; and

(4) The procedures which the secretary may use in enforcing the state's revenue laws, including assessment, estimated assessment, jeopardy assessment, and the filing and enforcement of liens.

(b) The statement prepared in accordance with subsection (a) of this section shall be distributed by the secretary to a taxpayer: (1) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the secretary for an examination of the taxpayer's records, whichever is earlier; (2) When requested by the taxpayer; and (3) At any time the secretary deems it appropriate.

(1) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the secretary for an examination of the taxpayer's records, whichever is earlier;

(2) When requested by the taxpayer; and

(3) At any time the secretary deems it appropriate.

(c) The secretary shall take such actions as the secretary deems necessary to ensure that such distribution does not result in multiple statements being sent to any one (1) taxpayer.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-55-713 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-713
Claims for refunds by nonbonded users
Status: in_force

(a) Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not be valid unless properly presented upon motor fuel tax forms as promulgated by and as required by the Secretary of the Department of Finance and Administration. (b) (1) The secretary may assess and charge a fee upon all forms furnished by the Revenue Division of the Department of Finance and Administration when those forms pertain to the motor fuel tax laws of this state. (2) The fees shall be based on the cost of the forms and moneys expended for postage, processing, and handling of the forms. (3) The fees derived from motor fuel tax forms shall be deposited into the State Treasury as special revenues, there to be distributed monthly by the Treasurer of State to the Constitutional Officers Fund and the State Central Services Fund. (c) The secretary shall not furnish forms for cash refunds or credits for motor fuel taxes to nonbonded users of motor fuel unless and until the General Assembly provides by law for the issuance of credits and cash refunds to nonbonded users of motor fuel who qualify for the credits or cash refunds on motor fuel taxes. (d) Motor fuel users may not claim a credit for motor fuel taxes beyond the date of the next sucessive report after the period in which the credit arose. Amended by Act 2019, No. 910,§ 3996, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3995, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3994, eff. 7/1/2019. Acts 1967, No. 376, §§ 1-5; 1968 (1st Ex. Sess.), No. 64, § 1; A.S.A. 1947, §§ 75-1175 -- 75-1179.

(a) Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not be valid unless properly presented upon motor fuel tax forms as promulgated by and as required by the Secretary of the Department of Finance and Administration.

(b) (1) The secretary may assess and charge a fee upon all forms furnished by the Revenue Division of the Department of Finance and Administration when those forms pertain to the motor fuel tax laws of this state. (2) The fees shall be based on the cost of the forms and moneys expended for postage, processing, and handling of the forms. (3) The fees derived from motor fuel tax forms shall be deposited into the State Treasury as special revenues, there to be distributed monthly by the Treasurer of State to the Constitutional Officers Fund and the State Central Services Fund.

(1) The secretary may assess and charge a fee upon all forms furnished by the Revenue Division of the Department of Finance and Administration when those forms pertain to the motor fuel tax laws of this state.

(2) The fees shall be based on the cost of the forms and moneys expended for postage, processing, and handling of the forms.

(3) The fees derived from motor fuel tax forms shall be deposited into the State Treasury as special revenues, there to be distributed monthly by the Treasurer of State to the Constitutional Officers Fund and the State Central Services Fund.

(c) The secretary shall not furnish forms for cash refunds or credits for motor fuel taxes to nonbonded users of motor fuel unless and until the General Assembly provides by law for the issuance of credits and cash refunds to nonbonded users of motor fuel who qualify for the credits or cash refunds on motor fuel taxes.

(d) Motor fuel users may not claim a credit for motor fuel taxes beyond the date of the next sucessive report after the period in which the credit arose.

Amended by Act 2019, No. 910,§ 3996, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3995, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3994, eff. 7/1/2019.

Acts 1967, No. 376, §§ 1-5; 1968 (1st Ex. Sess.), No. 64, § 1; A.S.A. 1947, §§ 75-1175 -- 75-1179.
Ark. Code Ann. § 26-55-215 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-215
Distributor's license - Issuance of certificate
Status: in_force

The application in proper form having been accepted for filing, the bond having been accepted and approved, and the other conditions and requirements of §§ 26-55-213 and 26-55-214 having been complied with, the Secretary of the Department of Finance and Administration shall issue to the distributor a license certificate to transact business as a distributor in the State of Arkansas. Amended by Act 2019, No. 910,§ 3944, eff. 7/1/2019. Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 6; A.S.A. 1947, § 75-1109.

The application in proper form having been accepted for filing, the bond having been accepted and approved, and the other conditions and requirements of §§ 26-55-213 and 26-55-214 having been complied with, the Secretary of the Department of Finance and Administration shall issue to the distributor a license certificate to transact business as a distributor in the State of Arkansas.

Amended by Act 2019, No. 910,§ 3944, eff. 7/1/2019.

Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 6; A.S.A. 1947, § 75-1109.
Ark. Code Ann. § 26-53-139 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-139
Exemption for railroad parts, cars, and equipment
Status: in_force

There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 - 26-53-108 , parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state. Acts 1995, No. 848, § 2.

There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 - 26-53-108 , parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.

Acts 1995, No. 848, § 2.
Ark. Code Ann. § 26-18-1006 — AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1006
Authority to promulgate rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter. Amended by Act 2019, No. 910,§ 3661, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.

Amended by Act 2019, No. 910,§ 3661, eff. 7/1/2019.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2.
Ark. Code Ann. § 26-53-121 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-121
Registration of vendors
Status: in_force

Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall: (1) Register with the Secretary of the Department of Finance and Administration; (2) Provide the location of any distribution or sales houses or offices of other places of business in this state; and (3) Provide other information as the secretary may require. Amended by Act 2019, No. 910,§ 3902, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3901, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 51, eff. for tax years beginning on and after 1/1/2018. Acts 1949, No. 487, § 7; A.S.A. 1947, § 84-3107; Acts 1987 No. 27, § 1; 1993, No. 617, § 3; 2003, No. 1273, § 23; 2007, No. 181, § 34.

Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall:

(1) Register with the Secretary of the Department of Finance and Administration;

(2) Provide the location of any distribution or sales houses or offices of other places of business in this state; and

(3) Provide other information as the secretary may require.

Amended by Act 2019, No. 910,§ 3902, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3901, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 51, eff. for tax years beginning on and after 1/1/2018.

Acts 1949, No. 487, § 7; A.S.A. 1947, § 84-3107; Acts 1987 No. 27, § 1; 1993, No. 617, § 3; 2003, No. 1273, § 23; 2007, No. 181, § 34.
Ark. Code Ann. § 26-75-223 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-223
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 in 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, § 3.

(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 in 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 in 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, § 3.
Ark. Code Ann. § 26-24-119 — AR Code / Title 26 / Chapter 24 / Section 26-24-119
Investigation of tax systems
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to: (1) Investigate the revenue systems of other states; (2) Thoroughly inform themselves upon the subject of taxation and of the progress made in other states and countries in improving their tax systems; (3) Formulate and recommend such legislation as may be deemed expedient to forestall evasion of existing tax laws; and (4) Secure just and equal taxation and improvements in the system of taxation in Arkansas. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:

(1) Investigate the revenue systems of other states;

(2) Thoroughly inform themselves upon the subject of taxation and of the progress made in other states and countries in improving their tax systems;

(3) Formulate and recommend such legislation as may be deemed expedient to forestall evasion of existing tax laws; and

(4) Secure just and equal taxation and improvements in the system of taxation in Arkansas.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-55-902 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-902
Penalties
Status: in_force

(a) (1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a: (A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and (B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment. (2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment. (b) Each separate loading of a vehicle tank or compartment thereof in violation of this subchapter shall be deemed a separate offense. Amended by Act 2019, No. 315,§ 3018, eff. 7/24/2019. Acts 1955, No. 50, § 13; A.S.A. 1947, § 75-1171.

(a) (1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a: (A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and (B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment. (2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.

(1) Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a: (A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and (B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.

(A) First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and

(B) Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.

(2) Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.

(b) Each separate loading of a vehicle tank or compartment thereof in violation of this subchapter shall be deemed a separate offense.

Amended by Act 2019, No. 315,§ 3018, eff. 7/24/2019.

Acts 1955, No. 50, § 13; A.S.A. 1947, § 75-1171.
Ark. Code Ann. § 26-51-1902 — AR Code / Title 26 / Chapter 51 / Subchapter 19 / Section 26-51-1902
Creation of tax incentive
Status: in_force

(a) There shall be allowed a credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., equal to thirty percent (30%) of the cost of tuition reimbursed or paid by an employer on behalf of a full-time, permanent employee for the cost of tuition, books, and fees for a program of undergraduate or postgraduate education from an accredited institution of postsecondary education located in Arkansas. (b) In order to qualify for the income tax credit, the employer shall document that the employee has successfully completed the course. (c) The incentive authorized by this section shall not exceed twenty-five percent (25%) of a business's income tax liability in any year. Acts 1999, No. 1036, § 2; 2005, No. 1232, § 8.

(a) There shall be allowed a credit against the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., equal to thirty percent (30%) of the cost of tuition reimbursed or paid by an employer on behalf of a full-time, permanent employee for the cost of tuition, books, and fees for a program of undergraduate or postgraduate education from an accredited institution of postsecondary education located in Arkansas.

(b) In order to qualify for the income tax credit, the employer shall document that the employee has successfully completed the course.

(c) The incentive authorized by this section shall not exceed twenty-five percent (25%) of a business's income tax liability in any year.

Acts 1999, No. 1036, § 2; 2005, No. 1232, § 8.
Ark. Code Ann. § 26-63-101 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-101
Title
Status: in_force

This chapter shall be known and may be cited as "Arkansas Special Excise Taxes". Acts 2007, No. 182, § 1.

This chapter shall be known and may be cited as "Arkansas Special Excise Taxes".

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-4-205 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-205
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 4; A.S.A. 1947, § 84-4804.

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

Acts 1983, No. 276, § 4; A.S.A. 1947, § 84-4804.
Ark. Code Ann. § 26-26-1705 — AR Code / Title 26 / Chapter 26 / Subchapter 17 / Section 26-26-1705
Valuation and assessment
Status: in_force

(a) The Tax Division of the Arkansas Public Service Commission, from the statements required by §§ 26-26-1702 and 26-26-1703 and other information it may obtain, shall ascertain and fix, as the basis for assessment, a uniform daily average travel of cars of each particular class and the valuation per car of each particular class and, accordingly, the number of cars required to make the total mileage traveled in this state within the year by the cars of each class of each private car company, and the assessed valuation of all cars of each car company. (b) When the basis for assessment is determined, written notice shall be forwarded by first-class mail to each car company having filed the report required in § 26-26-1702 , and each company, if dissatisfied with the basis for assessment so fixed, may file written petition for review within ten (10) days from date of the notice. Acts 1915, No. 224, § 3; C. & M. Dig., § 10003; Acts 1923, No. 560, § 3; Pope's Dig., § 13753; Acts 1953, No. 167, § 5; A.S.A. 1947, § 84-619.

(a) The Tax Division of the Arkansas Public Service Commission, from the statements required by §§ 26-26-1702 and 26-26-1703 and other information it may obtain, shall ascertain and fix, as the basis for assessment, a uniform daily average travel of cars of each particular class and the valuation per car of each particular class and, accordingly, the number of cars required to make the total mileage traveled in this state within the year by the cars of each class of each private car company, and the assessed valuation of all cars of each car company.

(b) When the basis for assessment is determined, written notice shall be forwarded by first-class mail to each car company having filed the report required in § 26-26-1702 , and each company, if dissatisfied with the basis for assessment so fixed, may file written petition for review within ten (10) days from date of the notice.

Acts 1915, No. 224, § 3; C. & M. Dig., § 10003; Acts 1923, No. 560, § 3; Pope's Dig., § 13753; Acts 1953, No. 167, § 5; A.S.A. 1947, § 84-619.
Ark. Code Ann. § 26-55-403 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-403
Authority of secretary
Status: in_force

The Secretary of the Department of Finance and Administration shall have the authority to make, amend, and enforce rules, to subpoena witnesses and documents, to administer oaths, and to do and perform all other acts the secretary shall deem necessary to carry out the purpose and intent of this subchapter. Amended by Act 2019, No. 315,§ 3009, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3979, eff. 7/1/2019. Acts 1963, No. 269, § 7; A.S.A. 1947, § 75-1148.7.

The Secretary of the Department of Finance and Administration shall have the authority to make, amend, and enforce rules, to subpoena witnesses and documents, to administer oaths, and to do and perform all other acts the secretary shall deem necessary to carry out the purpose and intent of this subchapter.

Amended by Act 2019, No. 315,§ 3009, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3979, eff. 7/1/2019.

Acts 1963, No. 269, § 7; A.S.A. 1947, § 75-1148.7.
Ark. Code Ann. § 26-55-101 — AR Code / Title 26 / Chapter 55 / Subchapter 1 / Section 26-55-101
Exemption for United States Government vehicles - Refunds
Status: in_force

(a) Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax. (b) When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government for use in a motor vehicle belonging to the United States Government, and is used in its business exclusively, the wholesaler or dealer may not charge the consumer with the amount of the tax but may claim the refund of the tax under such rules as the Secretary of the Department of Finance and Administration may prescribe. Amended by Act 2019, No. 315,§ 3004, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3936, eff. 7/1/2019. Acts 1929, No. 65, § 35; Pope's Dig., § 6635; A.S.A. 1947, § 75-248.

(a) Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax.

(b) When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government for use in a motor vehicle belonging to the United States Government, and is used in its business exclusively, the wholesaler or dealer may not charge the consumer with the amount of the tax but may claim the refund of the tax under such rules as the Secretary of the Department of Finance and Administration may prescribe.

Amended by Act 2019, No. 315,§ 3004, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3936, eff. 7/1/2019.

Acts 1929, No. 65, § 35; Pope's Dig., § 6635; A.S.A. 1947, § 75-248.
Ark. Code Ann. § 26-74-223 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-223
Levy of compensating use tax
Status: in_force

(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-301 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-301 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county. (b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 . (c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 . Acts 1987 (1st Ex. Sess.), No. 31, § 1.

(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-301 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-301 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.

(b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .

(c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .

Acts 1987 (1st Ex. Sess.), No. 31, § 1.
Ark. Code Ann. § 26-51-1605 — AR Code / Title 26 / Chapter 51 / Subchapter 16 / Section 26-51-1605
[Repealed]
Status: repealed

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 5.

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018.

Acts 1997, No. 1168, § 5.
Ark. Code Ann. § 26-79-101 — AR Code / Title 26 / Chapter 79 / Section 26-79-101
Levy of tax and collection
Status: in_force

(a) The county court together with a majority of the justices of the peace of the county at the regular term thereof for making the appropriations and levying taxes for the ensuing year may appropriate and levy not exceeding three (3) mills as the road and bridge tax on all of the taxable property of the county. (b) The tax shall be collected by the county collector of the state and county taxes in the same manner as the state and county taxes are collected, except the county collector shall only receive in payment of the road and bridge tax levied under this chapter United States currency or county warrants legally drawn on the road tax fund, on the certificate or receipt of overseers as provided in this chapter. (c) When the county collector shall pay into the county treasury the taxes so collected, the county shall take the county treasurer's receipt for so much money paid into the credit of the district on account of roads and bridges. (d) If the taxes are not paid as provided, the property shall be sold in the same manner that property is sold for the nonpayment of taxes. Acts 1899, No. 200, § 6, p. 347; C. & M. Dig., § 5490; Pope's Dig., § 7132; A.S.A. 1947, § 76-702.

(a) The county court together with a majority of the justices of the peace of the county at the regular term thereof for making the appropriations and levying taxes for the ensuing year may appropriate and levy not exceeding three (3) mills as the road and bridge tax on all of the taxable property of the county.

(b) The tax shall be collected by the county collector of the state and county taxes in the same manner as the state and county taxes are collected, except the county collector shall only receive in payment of the road and bridge tax levied under this chapter United States currency or county warrants legally drawn on the road tax fund, on the certificate or receipt of overseers as provided in this chapter.

(c) When the county collector shall pay into the county treasury the taxes so collected, the county shall take the county treasurer's receipt for so much money paid into the credit of the district on account of roads and bridges.

(d) If the taxes are not paid as provided, the property shall be sold in the same manner that property is sold for the nonpayment of taxes.

Acts 1899, No. 200, § 6, p. 347; C. & M. Dig., § 5490; Pope's Dig., § 7132; A.S.A. 1947, § 76-702.
Ark. Code Ann. § 26-63-405 — AR Code / Title 26 / Chapter 63 / Subchapter 4 / Section 26-63-405
Tourism Development Trust Fund
Status: in_force

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Tourism Development Trust Fund". (b) The revenues derived from the tourism tax levied by this subchapter shall be remitted to the Treasurer of State who shall deposit the revenues into the State Treasury as special revenues and shall credit the revenues to the fund. (c) All revenues collected under this subchapter and credited to the fund shall be used by the Department of Parks, Heritage, and Tourism exclusively for the promotion of tourism in Arkansas. Amended by Act 2019, No. 910,§ 5719, eff. 7/1/2019. Acts 2007, No. 182, § 1.

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Tourism Development Trust Fund".

(b) The revenues derived from the tourism tax levied by this subchapter shall be remitted to the Treasurer of State who shall deposit the revenues into the State Treasury as special revenues and shall credit the revenues to the fund.

(c) All revenues collected under this subchapter and credited to the fund shall be used by the Department of Parks, Heritage, and Tourism exclusively for the promotion of tourism in Arkansas.

Amended by Act 2019, No. 910,§ 5719, eff. 7/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-51-2501 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2501
[Repealed]
Status: repealed

Repealed by Act 2015, No. 399,§ 1, eff. for tax years beginning on or after January 1, 2015. Acts 1993, No. 471, §§ 1-4.

Repealed by Act 2015, No. 399,§ 1, eff. for tax years beginning on or after January 1, 2015.

Acts 1993, No. 471, §§ 1-4.
Ark. Code Ann. § 26-4-208 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-208
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 6; 1985, No. 895, §§ 2-4; A.S.A. 1947, § 84-4806; Acts 1987, No. 1032, § 1; 1991, No. 989, § 2.

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

Acts 1983, No. 276, § 6; 1985, No. 895, §§ 2-4; A.S.A. 1947, § 84-4806; Acts 1987, No. 1032, § 1; 1991, No. 989, § 2.
Ark. Code Ann. § 26-39-215 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-215
Failure of delinquent officer to pay
Status: in_force

If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due. Acts 1883, No. 114, § 198, p. 199; C. & M. Dig., § 10160; Pope's Dig., § 13942; A.S.A. 1947, § 84-1438.

If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due.

Acts 1883, No. 114, § 198, p. 199; C. & M. Dig., § 10160; Pope's Dig., § 13942; A.S.A. 1947, § 84-1438.
Ark. Code Ann. § 26-57-1603 — AR Code / Title 26 / Chapter 57 / Subchapter 16 / Section 26-57-1603
Fees
Status: in_force

(a) A car wash operator that uses water from a public water system shall pay to the Secretary of the Department of Finance and Administration the following fee by the twentieth day of each month: (1) For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows: (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and (B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and (2) For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows: (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and (B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢). (b) A car wash operator shall pay the fees required under this section electronically in the form and method prescribed by the Department of Finance and Administration. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.

(a) A car wash operator that uses water from a public water system shall pay to the Secretary of the Department of Finance and Administration the following fee by the twentieth day of each month: (1) For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows: (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and (B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and (2) For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows: (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and (B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).

(1) For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows: (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and (B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and

(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and

(B) Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and

(2) For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows: (A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and (B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).

(A) Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and

(B) Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).

(b) A car wash operator shall pay the fees required under this section electronically in the form and method prescribed by the Department of Finance and Administration.

Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Ark. Code Ann. § 26-52-410 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-410
Motor vehicles sold to political subdivisions and schools
Status: in_force

(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state. (b) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas. (c) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with § 6-19-117(a) -(d). Acts 1947, No. 339, § 1; 1971, No. 49, § 1; A.S.A. 1947, §§ 84-1904.9, 84-1905; Acts 1997, No. 1303, § 1.

(a) No tax shall be levied or collected upon gross receipts derived from the sale of motor vehicles to municipalities and counties or to state-supported colleges and universities or to public school districts in this state.

(b) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses to school districts of Arkansas.

(c) No tax shall be levied or collected upon the gross receipts derived from the sale of school buses if at the time of sale the school bus purchaser has contracted with an Arkansas school district to provide school bus service for the school district, the school buses purchased are used exclusively in providing such service, and the obligation to pay any taxes related to the school buses is contractually assumed by the school district. This exemption shall apply only to school buses which are equipped in accordance with § 6-19-117(a) -(d).

Acts 1947, No. 339, § 1; 1971, No. 49, § 1; A.S.A. 1947, §§ 84-1904.9, 84-1905; Acts 1997, No. 1303, § 1.
Ark. Code Ann. § 26-52-425 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-425
Substitute fuel for manufacturing - Definitions
Status: in_force

(a) There is specifically exempted from the tax imposed by §§ 26-52-301 and 26-52-302 , the gross receipts or gross proceeds derived from the sale of substitute fuel used in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas. (b) As used in this section: (1) "Manufacturing" or "processing" means the same as set out in § 26-52-402(b) ; (2) (A) "Solid waste" means only solid waste as commonly understood on April 10, 1995. (B) "Solid waste" does not include solid wood chips or other wood by-products; and (3) "Substitute fuel" means products or materials that have been derived from tires, from municipal solid waste or other solid waste, from used motor oil, from used railroad ties, or from petroleum-based waste for use in producing heat or power by burning. Acts 1993, No. 1024, § 1; 1995, No. 1134, § 1; 1995, No. 1296, § 86; 1997, No. 825, § 1; 2009, No. 655, § 20.

(a) There is specifically exempted from the tax imposed by §§ 26-52-301 and 26-52-302 , the gross receipts or gross proceeds derived from the sale of substitute fuel used in producing, manufacturing, fabricating, assembling, processing, finishing, or packaging of articles of commerce at manufacturing or processing plants or facilities in the State of Arkansas.

(b) As used in this section: (1) "Manufacturing" or "processing" means the same as set out in § 26-52-402(b) ; (2) (A) "Solid waste" means only solid waste as commonly understood on April 10, 1995. (B) "Solid waste" does not include solid wood chips or other wood by-products; and (3) "Substitute fuel" means products or materials that have been derived from tires, from municipal solid waste or other solid waste, from used motor oil, from used railroad ties, or from petroleum-based waste for use in producing heat or power by burning.

(1) "Manufacturing" or "processing" means the same as set out in § 26-52-402(b) ;

(2) (A) "Solid waste" means only solid waste as commonly understood on April 10, 1995. (B) "Solid waste" does not include solid wood chips or other wood by-products; and

(A) "Solid waste" means only solid waste as commonly understood on April 10, 1995.

(B) "Solid waste" does not include solid wood chips or other wood by-products; and

(3) "Substitute fuel" means products or materials that have been derived from tires, from municipal solid waste or other solid waste, from used motor oil, from used railroad ties, or from petroleum-based waste for use in producing heat or power by burning.

Acts 1993, No. 1024, § 1; 1995, No. 1134, § 1; 1995, No. 1296, § 86; 1997, No. 825, § 1; 2009, No. 655, § 20.
Ark. Code Ann. § 26-74-403 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-403
Form of ballot
Status: in_force

(a) The ballot title to be used shall be substantially in the following form: Click here to view form. (b) The ballot title may also include an expiration date for the levy of the tax, and if adopted in this form the tax shall cease to be levied on the date noted on the ballot. (c) Any tax adopted for a specified period of time shall cease to be levied on the date indicated on the ballot. Acts 1991, No. 885, § 1.

(a) The ballot title to be used shall be substantially in the following form: Click here to view form.

Click here to view form.

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

(c) Any tax adopted for a specified period of time shall cease to be levied on the date indicated on the ballot.

Acts 1991, No. 885, § 1.

74_403_1 - Attachment
Ark. Code Ann. § 26-62-105 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-105
Failure, refusal, etc., to make report or pay tax - Penalties, interest - Attorney's fees
Status: in_force

(a) Once an alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels has become liable to file a report with the Secretary of the Department of Finance and Administration, he or she must continue to file a report, even though no tax is due, until such time as he or she notifies the secretary in writing that he or she is no longer liable for those reports. (b) (1) Any alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels who fails, neglects, or refuses to make any report required by this chapter or to pay any tax levied at the time and in the manner required in this chapter in addition to any other penalty provided in this chapter shall be liable for the amount of the tax due, together with a penalty of twenty percent (20%) or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of ten percent (10%) per annum from the date due until paid. (2) If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall be imposed and collected as attorney's fees. Amended by Act 2019, No. 910,§ 4304, eff. 7/1/2019. Acts 1993, No. 1119, § 5.

(a) Once an alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels has become liable to file a report with the Secretary of the Department of Finance and Administration, he or she must continue to file a report, even though no tax is due, until such time as he or she notifies the secretary in writing that he or she is no longer liable for those reports.

(b) (1) Any alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels who fails, neglects, or refuses to make any report required by this chapter or to pay any tax levied at the time and in the manner required in this chapter in addition to any other penalty provided in this chapter shall be liable for the amount of the tax due, together with a penalty of twenty percent (20%) or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of ten percent (10%) per annum from the date due until paid. (2) If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall be imposed and collected as attorney's fees.

(1) Any alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels who fails, neglects, or refuses to make any report required by this chapter or to pay any tax levied at the time and in the manner required in this chapter in addition to any other penalty provided in this chapter shall be liable for the amount of the tax due, together with a penalty of twenty percent (20%) or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of ten percent (10%) per annum from the date due until paid.

(2) If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall be imposed and collected as attorney's fees.

Amended by Act 2019, No. 910,§ 4304, eff. 7/1/2019.

Acts 1993, No. 1119, § 5.
Ark. Code Ann. § 26-3-304 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-304
Textile mills
Status: in_force

(a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or other fiber goods in any manner for a period of seven (7) years, all such capital being exempted from the provisions of all general taxation and assessment statutes and laws in this state which would otherwise be applicable for the period of seven (7) years. (b) No taxes shall be assessed, levied upon, or collected on property used exclusively in the business of manufacturing textile goods in a textile mill located in this state for a period of seven (7) years after the location of a mill in this state. Acts 1929, No. 74, § 2; Pope's Dig., § 13586; A.S.A. 1947, § 84-208.

(a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or other fiber goods in any manner for a period of seven (7) years, all such capital being exempted from the provisions of all general taxation and assessment statutes and laws in this state which would otherwise be applicable for the period of seven (7) years.

(b) No taxes shall be assessed, levied upon, or collected on property used exclusively in the business of manufacturing textile goods in a textile mill located in this state for a period of seven (7) years after the location of a mill in this state.

Acts 1929, No. 74, § 2; Pope's Dig., § 13586; A.S.A. 1947, § 84-208.
Ark. Code Ann. § 26-57-246 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-246
Possession of improperly handled products as prima facie evidence
Status: in_force

The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas. Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.

The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.

Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.
Ark. Code Ann. § 26-79-102 — AR Code / Title 26 / Chapter 79 / Section 26-79-102
Levy when not voted
Status: in_force

The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road tax on all the taxable property of the county not exceeding three (3) mills. Acts 1893, No. 115, § 2, p. 201; C. & M. Dig., § 5492; Pope's Dig., § 7134; A.S.A. 1947, § 76-707.

The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road tax on all the taxable property of the county not exceeding three (3) mills.

Acts 1893, No. 115, § 2, p. 201; C. & M. Dig., § 5492; Pope's Dig., § 7134; A.S.A. 1947, § 76-707.
Ark. Code Ann. § 26-57-602 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-602
Local taxes
Status: in_force

The taxes levied by §§ 26-57-603 - 26-57-605 upon any insurer shall be in lieu of all other state, county, city, town, or municipal taxes on premium receipts. No county, city, town, or municipality shall impose any privilege tax or license fee upon the insurer or its agents for the privilege of transacting the business of insurance. Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 1.

The taxes levied by §§ 26-57-603 - 26-57-605 upon any insurer shall be in lieu of all other state, county, city, town, or municipal taxes on premium receipts. No county, city, town, or municipality shall impose any privilege tax or license fee upon the insurer or its agents for the privilege of transacting the business of insurance.

Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 1.
Ark. Code Ann. § 26-74-317 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-317
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 in 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 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, § 2.

(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 in 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 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 in 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 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, § 2.
Ark. Code Ann. § 26-75-218 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-218
Rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter. Amended by Act 2019, No. 315,§ 3068, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4431, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 9; A.S.A. 1947, § 19-4531.

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

Amended by Act 2019, No. 315,§ 3068, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4431, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 9; A.S.A. 1947, § 19-4531.
Ark. Code Ann. § 26-24-111 — AR Code / Title 26 / Chapter 24 / Section 26-24-111
Information from private persons or corporations
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require individuals, partnerships, associations, and corporations, and the agents, officers, and employees thereof, to furnish information concerning their capital, funded or otherwise, gross receipts, net profits or income, excess profits, current assets and liabilities, values or franchises, value of property, earnings, operating and other expenses, bonds, deeds, conduct of business, and all other facts, records, books, papers, documents, and other information of any kind or character demanded which may be useful, in order to enable the commission to ascertain the value and relative burden to be borne by every kind of property in this state. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require individuals, partnerships, associations, and corporations, and the agents, officers, and employees thereof, to furnish information concerning their capital, funded or otherwise, gross receipts, net profits or income, excess profits, current assets and liabilities, values or franchises, value of property, earnings, operating and other expenses, bonds, deeds, conduct of business, and all other facts, records, books, papers, documents, and other information of any kind or character demanded which may be useful, in order to enable the commission to ascertain the value and relative burden to be borne by every kind of property in this state.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-52-404 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-404
Feedstuffs used for livestock - Definition
Status: in_force

(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied by this chapter. (b) As used in this section, "feedstuffs" means: (1) Processed or unprocessed grains; (2) Mixed or unmixed grains; (3) Whole or ground hay; (4) Whole or ground straw; (5) Hulls, whether or not mixed with other materials; and (6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock. Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.

(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied by this chapter.

(b) As used in this section, "feedstuffs" means: (1) Processed or unprocessed grains; (2) Mixed or unmixed grains; (3) Whole or ground hay; (4) Whole or ground straw; (5) Hulls, whether or not mixed with other materials; and (6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.

(1) Processed or unprocessed grains;

(2) Mixed or unmixed grains;

(3) Whole or ground hay;

(4) Whole or ground straw;

(5) Hulls, whether or not mixed with other materials; and

(6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.

Acts 1955, No. 94, § 1; 1985, No. 1013, § 3; A.S.A. 1947, § 84-1924.
Ark. Code Ann. § 26-18-1004 — AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1004
Business closure procedure
Status: in_force

(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that: (1) Identifies the business as being subject to a business closure order; and (2) States that the business is prohibited from further operation. (b) (1) The secretary may also lock or otherwise secure the business so that it may not be operated. (2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section. (c) The secretary may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section. (d) Any taxpayer information disclosed by the secretary under the procedures outlined in this section shall not be subject to the confidentiality provisions of § 26-18-303 . Amended by Act 2019, No. 910,§ 3659, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3658, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3657, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that: (1) Identifies the business as being subject to a business closure order; and (2) States that the business is prohibited from further operation.

(1) Identifies the business as being subject to a business closure order; and

(2) States that the business is prohibited from further operation.

(b) (1) The secretary may also lock or otherwise secure the business so that it may not be operated. (2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.

(1) The secretary may also lock or otherwise secure the business so that it may not be operated.

(2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.

(c) The secretary may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section.

(d) Any taxpayer information disclosed by the secretary under the procedures outlined in this section shall not be subject to the confidentiality provisions of § 26-18-303 .

Amended by Act 2019, No. 910,§ 3659, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3658, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3657, eff. 7/1/2019.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2.
Ark. Code Ann. § 26-51-1601 — AR Code / Title 26 / Chapter 51 / Subchapter 16 / Section 26-51-1601
[Repealed]
Status: repealed

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 2.

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018.

Acts 1997, No. 1168, § 2.
Ark. Code Ann. § 26-75-202 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-202
Construction
Status: in_force

This subchapter shall be liberally construed to accomplish the purposes of this subchapter. Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536.

This subchapter shall be liberally construed to accomplish the purposes of this subchapter.

Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536.
Ark. Code Ann. § 26-17-404 — AR Code / Title 26 / Chapter 17 / Subchapter 4 / Section 26-17-404
Violations
Status: in_force

Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating provisions of this subchapter and shall be punished as provided in this subchapter. Acts 1949, No. 144, § 3; A.S.A. 1947, § 84-1733.

Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating provisions of this subchapter and shall be punished as provided in this subchapter.

Acts 1949, No. 144, § 3; A.S.A. 1947, § 84-1733.
Ark. Code Ann. § 26-62-111 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-111
Audits
Status: in_force

In all audits conducted by the Arkansas Department of Transportation under this chapter, the Arkansas Department of Transportation may call upon the Secretary of the Department of Finance and Administration for assistance. Amended by Act 2019, No. 910,§ 4305, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 303, eff. 8/1/2017. Acts 1993, No. 1119, § 23.

In all audits conducted by the Arkansas Department of Transportation under this chapter, the Arkansas Department of Transportation may call upon the Secretary of the Department of Finance and Administration for assistance.

Amended by Act 2019, No. 910,§ 4305, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 303, eff. 8/1/2017.

Acts 1993, No. 1119, § 23.
Ark. Code Ann. § 26-74-610 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-610
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,§ 3066, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4412, eff. 7/1/2019. Acts 2001, No. 1796, § 1.

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,§ 3066, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4412, eff. 7/1/2019.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-52-309 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-309
Deduction for bad debts generally
Status: in_force

(a) (1) A taxpayer is allowed a deduction from taxable sales for a bad debt. (2) Any deduction taken under this section that is attributed to a bad debt shall not include interest. (b) The federal definition of "bad debt" in 26 U.S.C. § 166 , as in effect on January 1, 2007, is the basis for calculating a bad debt deduction under this section except that the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: (1) A financing charge or interest; (2) A sales or use tax charged on the purchase price; (3) An uncollectible amount on property that remains in the possession of the taxpayer or seller, until the full purchase price is paid; and (4) An expense incurred in attempting to collect any debt or repossessed property. (c) (1) A bad debt may be deducted on the sales and use tax return of a taxpayer for the tax period during which: (A) The bad debt is written off as uncollectible in the taxpayer's books and records; and (B) The taxpayer is eligible to deduct the bad debt for federal income tax purposes if the taxpayer or seller kept accounts on a cash basis or could be eligible to be claimed if the taxpayer or seller kept accounts on an accrual basis. (2) For purposes of this subsection, a taxpayer who is not required to file a federal income tax return may deduct a bad debt on a sales and use tax return filed for the period in which the bad debt is written off as uncollectible in the taxpayer's books and records if the taxpayer would be eligible for a bad debt deduction for federal income tax purposes if the taxpayer were required to file a federal income tax return. (d) If a bad debt deduction under this section is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax imposed by this chapter on the amount collected shall be paid and reported on the sales and use tax return filed for the tax period in which the collection is made. (e) (1) If the amount of bad debt exceeds the amount of taxable sales for the tax period during which the bad debt is written off, the taxpayer may file a claim for a refund. (2) The refund claim shall be filed within three (3) years from the due date of the sales and use tax return on which the bad debt could first be claimed. (f) (1) If filing responsibilities have been assumed by a certified service provider, the certified service provider may claim, on behalf of the taxpayer, any bad debt deduction provided by this section. (2) The certified service provider shall credit or refund the full amount of any bad debt deduction or refund received to the taxpayer. (g) For the purposes of reporting a payment received on a previously claimed bad debt, any payment made on a debt or account is applied first proportionally to the taxable price of the tangible personal property or service and the sales tax on the tangible personal property or service and second to interest, service charges, and any other charges. (h) If the books and records of a taxpayer claiming a bad debt deduction under this section support an allocation of the bad debt among the states which are members of the Streamlined Sales and Use Tax Agreement, the allocation is permitted. (i) Except as provided in subsection (f) of this section, the only party entitled to a bad debt deduction or refund pursuant to this section is the taxpayer that originally reported and remitted the tax in question. Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, § 8; 2007, No. 181, § 13.

(a) (1) A taxpayer is allowed a deduction from taxable sales for a bad debt. (2) Any deduction taken under this section that is attributed to a bad debt shall not include interest.

(1) A taxpayer is allowed a deduction from taxable sales for a bad debt.

(2) Any deduction taken under this section that is attributed to a bad debt shall not include interest.

(b) The federal definition of "bad debt" in 26 U.S.C. § 166 , as in effect on January 1, 2007, is the basis for calculating a bad debt deduction under this section except that the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: (1) A financing charge or interest; (2) A sales or use tax charged on the purchase price; (3) An uncollectible amount on property that remains in the possession of the taxpayer or seller, until the full purchase price is paid; and (4) An expense incurred in attempting to collect any debt or repossessed property.

(1) A financing charge or interest;

(2) A sales or use tax charged on the purchase price;

(3) An uncollectible amount on property that remains in the possession of the taxpayer or seller, until the full purchase price is paid; and

(4) An expense incurred in attempting to collect any debt or repossessed property.

(c) (1) A bad debt may be deducted on the sales and use tax return of a taxpayer for the tax period during which: (A) The bad debt is written off as uncollectible in the taxpayer's books and records; and (B) The taxpayer is eligible to deduct the bad debt for federal income tax purposes if the taxpayer or seller kept accounts on a cash basis or could be eligible to be claimed if the taxpayer or seller kept accounts on an accrual basis. (2) For purposes of this subsection, a taxpayer who is not required to file a federal income tax return may deduct a bad debt on a sales and use tax return filed for the period in which the bad debt is written off as uncollectible in the taxpayer's books and records if the taxpayer would be eligible for a bad debt deduction for federal income tax purposes if the taxpayer were required to file a federal income tax return.

(1) A bad debt may be deducted on the sales and use tax return of a taxpayer for the tax period during which: (A) The bad debt is written off as uncollectible in the taxpayer's books and records; and (B) The taxpayer is eligible to deduct the bad debt for federal income tax purposes if the taxpayer or seller kept accounts on a cash basis or could be eligible to be claimed if the taxpayer or seller kept accounts on an accrual basis.

(A) The bad debt is written off as uncollectible in the taxpayer's books and records; and

(B) The taxpayer is eligible to deduct the bad debt for federal income tax purposes if the taxpayer or seller kept accounts on a cash basis or could be eligible to be claimed if the taxpayer or seller kept accounts on an accrual basis.

(2) For purposes of this subsection, a taxpayer who is not required to file a federal income tax return may deduct a bad debt on a sales and use tax return filed for the period in which the bad debt is written off as uncollectible in the taxpayer's books and records if the taxpayer would be eligible for a bad debt deduction for federal income tax purposes if the taxpayer were required to file a federal income tax return.

(d) If a bad debt deduction under this section is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax imposed by this chapter on the amount collected shall be paid and reported on the sales and use tax return filed for the tax period in which the collection is made.

(e) (1) If the amount of bad debt exceeds the amount of taxable sales for the tax period during which the bad debt is written off, the taxpayer may file a claim for a refund. (2) The refund claim shall be filed within three (3) years from the due date of the sales and use tax return on which the bad debt could first be claimed.

(1) If the amount of bad debt exceeds the amount of taxable sales for the tax period during which the bad debt is written off, the taxpayer may file a claim for a refund.

(2) The refund claim shall be filed within three (3) years from the due date of the sales and use tax return on which the bad debt could first be claimed.

(f) (1) If filing responsibilities have been assumed by a certified service provider, the certified service provider may claim, on behalf of the taxpayer, any bad debt deduction provided by this section. (2) The certified service provider shall credit or refund the full amount of any bad debt deduction or refund received to the taxpayer.

(1) If filing responsibilities have been assumed by a certified service provider, the certified service provider may claim, on behalf of the taxpayer, any bad debt deduction provided by this section.

(2) The certified service provider shall credit or refund the full amount of any bad debt deduction or refund received to the taxpayer.

(g) For the purposes of reporting a payment received on a previously claimed bad debt, any payment made on a debt or account is applied first proportionally to the taxable price of the tangible personal property or service and the sales tax on the tangible personal property or service and second to interest, service charges, and any other charges.

(h) If the books and records of a taxpayer claiming a bad debt deduction under this section support an allocation of the bad debt among the states which are members of the Streamlined Sales and Use Tax Agreement, the allocation is permitted.

(i) Except as provided in subsection (f) of this section, the only party entitled to a bad debt deduction or refund pursuant to this section is the taxpayer that originally reported and remitted the tax in question.

Acts 1983 (1st Ex. Sess.), No. 94, § 1; A.S.A. 1947, § 84-1950; Acts 2003, No. 1273, § 8; 2007, No. 181, § 13.
Ark. Code Ann. § 26-58-302 — AR Code / Title 26 / Chapter 58 / Subchapter 3 / Section 26-58-302
Additional levy for benefit of Arkansas Museum of Natural Resources Fund
Status: in_force

(a) (1) There is levied a tax of two cents (2¢) per barrel of oil produced in this state. (2) The taxes shall be reported and paid monthly to the Secretary of the Department of Finance and Administration by each producer of oil in such manner and upon such forms as the secretary shall prescribe. (b) (1) There is levied a tax of ten cents (10¢) per one thousand (1,000) barrels on all brine produced in this state for the purpose of bromine extraction. (2) The tax shall be reported and paid monthly to the secretary by each producer of brine and oil in such manner and upon such forms as the secretary may prescribe. (c) (1) Funds collected by the secretary under this section are classified as cash fund receipts, and the full amount of the funds shall be deposited into one (1) or more accounts in one (1) or more banks in this state, which account or accounts shall be designated the "Arkansas Museum of Natural Resources Fund". (2) All funds in such accounts shall be used exclusively for the maintenance, operation, and construction of the Arkansas Museum of Natural Resources. (d) The taxes levied by this section shall be in addition to any and all other fees and taxes levied on oil and brine produced in this state. Amended by Act 2019, No. 910,§ 4273, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4272, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4271, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 22, §§ 1-4; A.S.A. 1947, §§ 84-2102.7 -- 84-2102.10; Acts 2009, No. 655, § 104.

(a) (1) There is levied a tax of two cents (2¢) per barrel of oil produced in this state. (2) The taxes shall be reported and paid monthly to the Secretary of the Department of Finance and Administration by each producer of oil in such manner and upon such forms as the secretary shall prescribe.

(1) There is levied a tax of two cents (2¢) per barrel of oil produced in this state.

(2) The taxes shall be reported and paid monthly to the Secretary of the Department of Finance and Administration by each producer of oil in such manner and upon such forms as the secretary shall prescribe.

(b) (1) There is levied a tax of ten cents (10¢) per one thousand (1,000) barrels on all brine produced in this state for the purpose of bromine extraction. (2) The tax shall be reported and paid monthly to the secretary by each producer of brine and oil in such manner and upon such forms as the secretary may prescribe.

(1) There is levied a tax of ten cents (10¢) per one thousand (1,000) barrels on all brine produced in this state for the purpose of bromine extraction.

(2) The tax shall be reported and paid monthly to the secretary by each producer of brine and oil in such manner and upon such forms as the secretary may prescribe.

(c) (1) Funds collected by the secretary under this section are classified as cash fund receipts, and the full amount of the funds shall be deposited into one (1) or more accounts in one (1) or more banks in this state, which account or accounts shall be designated the "Arkansas Museum of Natural Resources Fund". (2) All funds in such accounts shall be used exclusively for the maintenance, operation, and construction of the Arkansas Museum of Natural Resources.

(1) Funds collected by the secretary under this section are classified as cash fund receipts, and the full amount of the funds shall be deposited into one (1) or more accounts in one (1) or more banks in this state, which account or accounts shall be designated the "Arkansas Museum of Natural Resources Fund".

(2) All funds in such accounts shall be used exclusively for the maintenance, operation, and construction of the Arkansas Museum of Natural Resources.

(d) The taxes levied by this section shall be in addition to any and all other fees and taxes levied on oil and brine produced in this state.

Amended by Act 2019, No. 910,§ 4273, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4272, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4271, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 22, §§ 1-4; A.S.A. 1947, §§ 84-2102.7 -- 84-2102.10; Acts 2009, No. 655, § 104.
Ark. Code Ann. § 26-56-107 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-107
False or fraudulent reports - Fraudulent avoidance of tax - Penalty
Status: in_force

Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall be fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both fined and imprisoned. Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 3; 1967, No. 199, § 1; A.S.A. 1947, § 75-1268; Acts 2009, No. 655, § 63.

Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall be fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both fined and imprisoned.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 3; 1967, No. 199, § 1; A.S.A. 1947, § 75-1268; Acts 2009, No. 655, § 63.
Ark. Code Ann. § 26-62-110 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-110
Conflicts with other laws
Status: in_force

All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it abrogate any of the provisions of the Special Motor Fuels Tax Law, § 26-56-101 et seq., which provisions apply to the taxation of motor fuels, distillate special fuel, and liquefied gas special fuels, it being the intent of this chapter that such fuels continue to be taxed in accordance with those tax laws and not in accordance with this chapter. Acts 1993, No. 1119, § 25.

All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it abrogate any of the provisions of the Special Motor Fuels Tax Law, § 26-56-101 et seq., which provisions apply to the taxation of motor fuels, distillate special fuel, and liquefied gas special fuels, it being the intent of this chapter that such fuels continue to be taxed in accordance with those tax laws and not in accordance with this chapter.

Acts 1993, No. 1119, § 25.
Ark. Code Ann. § 26-51-1802 — AR Code / Title 26 / Chapter 51 / Subchapter 18 / Section 26-51-1802
Effective date
Status: in_force

The provisions of this subchapter shall be in effect for taxable years beginning on and after January 1, 1998. Acts 1997, No. 883, § 2.

The provisions of this subchapter shall be in effect for taxable years beginning on and after January 1, 1998.

Acts 1997, No. 883, § 2.
Ark. Code Ann. § 26-26-712 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-712
Employees' names furnished on demand
Status: in_force

(a) Any person, partnership, company, or corporation having any person in their employ shall be required to give the name of the employee to the county assessors, county sheriffs, or county collectors of the various counties when demanded by the county assessors, county sheriffs, or county collectors in their official capacity. (b) Any person, partnership, company, or corporation, their agents, attorneys, or managers that violate this section shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) nor more than one hundred dollars ($100). Acts 1903, No. 142, §§ 1, 2, p. 243; 1911, No. 19, § 1, p. 7; C. & M. Dig., §§ 10169, 10550; Pope's Dig., §§ 13951, 14246; A.S.A. 1947, § 84-413; Acts 2005, No. 1994, § 166.

(a) Any person, partnership, company, or corporation having any person in their employ shall be required to give the name of the employee to the county assessors, county sheriffs, or county collectors of the various counties when demanded by the county assessors, county sheriffs, or county collectors in their official capacity.

(b) Any person, partnership, company, or corporation, their agents, attorneys, or managers that violate this section shall be guilty of a violation and shall be fined in any sum not less than ten dollars ($10.00) nor more than one hundred dollars ($100).

Acts 1903, No. 142, §§ 1, 2, p. 243; 1911, No. 19, § 1, p. 7; C. & M. Dig., §§ 10169, 10550; Pope's Dig., §§ 13951, 14246; A.S.A. 1947, § 84-413; Acts 2005, No. 1994, § 166.
Ark. Code Ann. § 26-52-406 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-406
Prescription drugs and oxygen
Status: in_force

(a) (1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter. (b) The Secretary of the Department of Finance and Administration shall adopt such appropriate rules as the secretary deems necessary to assume the effective and efficient administration of the exemption provided for in this section and to prevent abuse thereof. Amended by Act 2019, No. 315,§ 2993, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3848, eff. 7/1/2019. Acts 1979, No. 54, §§ 1, 2; 1985, No. 941, § 1; A.S.A. 1947, §§ 84-1904.3, 84-1904.4; Acts 1987, No. 416, § 1; 1997, No. 704, § 1; 1997, No. 884, § 1.

(a) (1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter.

(1) The gross receipts or gross proceeds derived from the sale, purchase, or use of prescription drugs by licensed pharmacists, hospitals, or physicians when sold, purchased, or administered for human use and from the sale of oxygen sold for human use on prescription of a licensed physician shall be exempt from the Arkansas gross receipts tax levied by this chapter and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(2) The withdrawal of prescription drug samples for free distribution from a stock or inventory, whether located within or outside the State of Arkansas, is exempt from the tax imposed by this chapter.

(b) The Secretary of the Department of Finance and Administration shall adopt such appropriate rules as the secretary deems necessary to assume the effective and efficient administration of the exemption provided for in this section and to prevent abuse thereof.

Amended by Act 2019, No. 315,§ 2993, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3848, eff. 7/1/2019.

Acts 1979, No. 54, §§ 1, 2; 1985, No. 941, § 1; A.S.A. 1947, §§ 84-1904.3, 84-1904.4; Acts 1987, No. 416, § 1; 1997, No. 704, § 1; 1997, No. 884, § 1.
Ark. Code Ann. § 26-51-413 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-413
Corporate liquidations
Status: in_force

(a) Title 26 U.S.C. §§ 332 , 334 , 336 , 337 , and 338 , as in effect on January 1, 2007, regarding the liquidations of corporations, are adopted for the purpose of computing Arkansas income tax liability. (b) For the purposes of the application of this section, the transition rule of § 633(c) and (d) of the Tax Reform Act of 1986, Pub. L. No. 99-514, as amended by subsections (g)(2), (g)(3)(A)-(C), (g)(4), (g)(5)(A) and (B), and (g)(7) of § 1006 of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, shall also apply under the state income tax law. Amended by Act 2017, No. 434,§ 2, eff. for tax years beginning on and after 1/ 1/2018. Acts 1973, No. 174, § 1; A.S.A. 1947, § 84-2013.1; Acts 1987, No. 382, § 13; 1989, No. 826, § 23; 1997, No. 951, § 33; 1999, No. 1126, § 27; 2007, No. 218, § 20.

(a) Title 26 U.S.C. §§ 332 , 334 , 336 , 337 , and 338 , as in effect on January 1, 2007, regarding the liquidations of corporations, are adopted for the purpose of computing Arkansas income tax liability.

(b) For the purposes of the application of this section, the transition rule of § 633(c) and (d) of the Tax Reform Act of 1986, Pub. L. No. 99-514, as amended by subsections (g)(2), (g)(3)(A)-(C), (g)(4), (g)(5)(A) and (B), and (g)(7) of § 1006 of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, shall also apply under the state income tax law.

Amended by Act 2017, No. 434,§ 2, eff. for tax years beginning on and after 1/ 1/2018.

Acts 1973, No. 174, § 1; A.S.A. 1947, § 84-2013.1; Acts 1987, No. 382, § 13; 1989, No. 826, § 23; 1997, No. 951, § 33; 1999, No. 1126, § 27; 2007, No. 218, § 20.
Ark. Code Ann. § 26-21-109 — AR Code / Title 26 / Chapter 21 / Section 26-21-109
Customer refund procedures
Status: in_force

(a) (1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller. (2) The written notice to the seller required in subdivision (a)(1) of this section must contain the information necessary to determine the validity of the request. (b) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if in the collection of the sales or use taxes, the seller: (1) Uses either a certified service provider or a certified automated system, including a certified proprietary system, that is certified by the State of Arkansas; and (2) Has remitted to the Department of Finance and Administration all taxes collected less any deductions, credits, or collection allowances. Acts 2005, No. 2163, § 1.

(a) (1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller. (2) The written notice to the seller required in subdivision (a)(1) of this section must contain the information necessary to determine the validity of the request.

(1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller.

(2) The written notice to the seller required in subdivision (a)(1) of this section must contain the information necessary to determine the validity of the request.

(b) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if in the collection of the sales or use taxes, the seller: (1) Uses either a certified service provider or a certified automated system, including a certified proprietary system, that is certified by the State of Arkansas; and (2) Has remitted to the Department of Finance and Administration all taxes collected less any deductions, credits, or collection allowances.

(1) Uses either a certified service provider or a certified automated system, including a certified proprietary system, that is certified by the State of Arkansas; and

(2) Has remitted to the Department of Finance and Administration all taxes collected less any deductions, credits, or collection allowances.

Acts 2005, No. 2163, § 1.
Ark. Code Ann. § 26-65-108 — AR Code / Title 26 / Chapter 65 / Section 26-65-108
Report of pro rata interests
Status: in_force

(a) An affected business entity shall report on a form prescribed and furnished by the Secretary of the Department of Finance and Administration the pro rata interest of each member of the affected business entity. (b) Unless a member of an affected business entity demonstrates the pro rata interests reported to the secretary to be fraudulent, the pro rata interests reported to the secretary are conclusive for purposes of computing a member's tax liability under this chapter and § 26-51-404(b)(35)(A) . Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..

(a) An affected business entity shall report on a form prescribed and furnished by the Secretary of the Department of Finance and Administration the pro rata interest of each member of the affected business entity.

(b) Unless a member of an affected business entity demonstrates the pro rata interests reported to the secretary to be fraudulent, the pro rata interests reported to the secretary are conclusive for purposes of computing a member's tax liability under this chapter and § 26-51-404(b)(35)(A) .

Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Ark. Code Ann. § 26-57-1103 — AR Code / Title 26 / Chapter 57 / Subchapter 11 / Section 26-57-1103
Deposit of general revenues
Status: in_force

Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenue and distributed as follows: (1) Twenty-five percent (25%) shall be credited to the University of Arkansas Medical Center Fund; (2) Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Control Fund; (3) Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Research Fund; (4) Eight and one-third percent (81/3%) shall be credited to the Miscellaneous Agencies Fund Account for the Arkansas Prostate Cancer Foundation; and (5) Fifty percent (50%) shall be credited to the Aging and Adult Services Fund Account of the Department of Human Services Fund to be used to assist the Meals on Wheels Program. Acts 1997, No. 434, § 9; 2001, No. 1669, § 33; 2001, No. 1698, § 2; 2005, No. 2219, § 1; 2007, No. 1236, § 17.

Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenue and distributed as follows:

(1) Twenty-five percent (25%) shall be credited to the University of Arkansas Medical Center Fund;

(2) Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Control Fund;

(3) Eight and one-third percent (81/3%) shall be credited to the Breast Cancer Research Fund;

(4) Eight and one-third percent (81/3%) shall be credited to the Miscellaneous Agencies Fund Account for the Arkansas Prostate Cancer Foundation; and

(5) Fifty percent (50%) shall be credited to the Aging and Adult Services Fund Account of the Department of Human Services Fund to be used to assist the Meals on Wheels Program.

Acts 1997, No. 434, § 9; 2001, No. 1669, § 33; 2001, No. 1698, § 2; 2005, No. 2219, § 1; 2007, No. 1236, § 17.
Ark. Code Ann. § 26-74-102 — AR Code / Title 26 / Chapter 74 / Subchapter 1 / Section 26-74-102
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, § 27.

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, § 27.
Ark. Code Ann. § 26-57-241 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-241
Reuse of containers unlawful - Penalty
Status: in_force

A person who reuses or refills with untaxed tobacco products any box, package, or container from which tax-paid tobacco products have been removed upon conviction is guilty of a Class D felony. Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019. Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2005, No. 1994, § 245.

A person who reuses or refills with untaxed tobacco products any box, package, or container from which tax-paid tobacco products have been removed upon conviction is guilty of a Class D felony.

Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019.

Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2005, No. 1994, § 245.
Ark. Code Ann. § 26-74-219 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-219
Levy of use tax in counties having sales tax
Status: in_force

In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314 , there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 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 prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314 , there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 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. § 26-52-439 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-439
Livestock reproduction equipment or substances - Definitions
Status: in_force

(a) As used in this section: (1) "Livestock" means any mammal the products of which ordinarily are used for food or human consumption; (2) "Livestock reproduction equipment" means any of the following used in the reproduction of livestock: (A) Nitrogen; (B) Nitrogen tanks; or (C) Any equipment used to implement the reproduction technique; and (3) "Livestock reproduction substance" means any natural or artificial substance used in the reproduction of livestock, including semen or embryos. (b) Any livestock reproduction equipment or livestock reproduction substance shall be exempt from the tax imposed by this chapter. Acts 2005, No. 2168, § 1.

(a) As used in this section: (1) "Livestock" means any mammal the products of which ordinarily are used for food or human consumption; (2) "Livestock reproduction equipment" means any of the following used in the reproduction of livestock: (A) Nitrogen; (B) Nitrogen tanks; or (C) Any equipment used to implement the reproduction technique; and (3) "Livestock reproduction substance" means any natural or artificial substance used in the reproduction of livestock, including semen or embryos.

(1) "Livestock" means any mammal the products of which ordinarily are used for food or human consumption;

(2) "Livestock reproduction equipment" means any of the following used in the reproduction of livestock: (A) Nitrogen; (B) Nitrogen tanks; or (C) Any equipment used to implement the reproduction technique; and

(A) Nitrogen;

(B) Nitrogen tanks; or

(C) Any equipment used to implement the reproduction technique; and

(3) "Livestock reproduction substance" means any natural or artificial substance used in the reproduction of livestock, including semen or embryos.

(b) Any livestock reproduction equipment or livestock reproduction substance shall be exempt from the tax imposed by this chapter.

Acts 2005, No. 2168, § 1.
Ark. Code Ann. § 26-18-807 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-807
Agreements for payment of tax liability in installments
Status: in_force

(a) Authorization of Agreements. The Secretary of the Department of Finance and Administration is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax in installment payments, if the secretary determines that such agreement will facilitate collection of such liability. (b) Extent to Which Agreements Remain in Effect. (1) In General. Except as otherwise provided in this subsection, any agreement entered into by the secretary under subsection (a) of this section shall remain in effect for the term of the agreement. (2) Inadequate Information or Jeopardy. The secretary may terminate any agreement entered into by the secretary under subsection (a) of this section if the following conditions apply: (A) Information that the taxpayer provided to the secretary prior to the date such agreement was entered into was inaccurate or incomplete; or (B) The secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. (3) Subsequent Change in Financial Conditions. (A) In General. If the secretary makes a determination that the financial condition of a taxpayer with whom the secretary has entered into an agreement under subsection (a) of this section has significantly changed, the secretary may alter, modify, or terminate such agreement. (B) Notice. Action may be taken by the secretary under subdivision (b)(3)(A) of this section only if: (i) Notice of such determination is provided to the taxpayer no later than thirty (30) days prior to the date of such action; and (ii) Such notice includes the reasons why the secretary believes a significant change in the financial condition of the taxpayer has occurred. (4) Failure to Pay an Installment or any Other Tax Liability When Due or to Provide Requested Financial Information. The secretary may alter, modify, or terminate an agreement entered into by the secretary under subsection (a) of this section in the case of the failure of the taxpayer to: (A) Pay any installment at the time such installment payment is due under such agreement; (B) Pay any other tax liability at the time such liability is due; or (C) Provide a financial condition update as requested by the secretary. Acts 1989, No. 590, § 1.

(a) Authorization of Agreements. The Secretary of the Department of Finance and Administration is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax in installment payments, if the secretary determines that such agreement will facilitate collection of such liability.

(b) Extent to Which Agreements Remain in Effect. (1) In General. Except as otherwise provided in this subsection, any agreement entered into by the secretary under subsection (a) of this section shall remain in effect for the term of the agreement. (2) Inadequate Information or Jeopardy. The secretary may terminate any agreement entered into by the secretary under subsection (a) of this section if the following conditions apply: (A) Information that the taxpayer provided to the secretary prior to the date such agreement was entered into was inaccurate or incomplete; or (B) The secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. (3) Subsequent Change in Financial Conditions. (A) In General. If the secretary makes a determination that the financial condition of a taxpayer with whom the secretary has entered into an agreement under subsection (a) of this section has significantly changed, the secretary may alter, modify, or terminate such agreement. (B) Notice. Action may be taken by the secretary under subdivision (b)(3)(A) of this section only if: (i) Notice of such determination is provided to the taxpayer no later than thirty (30) days prior to the date of such action; and (ii) Such notice includes the reasons why the secretary believes a significant change in the financial condition of the taxpayer has occurred. (4) Failure to Pay an Installment or any Other Tax Liability When Due or to Provide Requested Financial Information. The secretary may alter, modify, or terminate an agreement entered into by the secretary under subsection (a) of this section in the case of the failure of the taxpayer to: (A) Pay any installment at the time such installment payment is due under such agreement; (B) Pay any other tax liability at the time such liability is due; or (C) Provide a financial condition update as requested by the secretary.

(1) In General. Except as otherwise provided in this subsection, any agreement entered into by the secretary under subsection (a) of this section shall remain in effect for the term of the agreement.

(2) Inadequate Information or Jeopardy. The secretary may terminate any agreement entered into by the secretary under subsection (a) of this section if the following conditions apply: (A) Information that the taxpayer provided to the secretary prior to the date such agreement was entered into was inaccurate or incomplete; or (B) The secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.

(A) Information that the taxpayer provided to the secretary prior to the date such agreement was entered into was inaccurate or incomplete; or

(B) The secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.

(3) Subsequent Change in Financial Conditions. (A) In General. If the secretary makes a determination that the financial condition of a taxpayer with whom the secretary has entered into an agreement under subsection (a) of this section has significantly changed, the secretary may alter, modify, or terminate such agreement. (B) Notice. Action may be taken by the secretary under subdivision (b)(3)(A) of this section only if: (i) Notice of such determination is provided to the taxpayer no later than thirty (30) days prior to the date of such action; and (ii) Such notice includes the reasons why the secretary believes a significant change in the financial condition of the taxpayer has occurred.

(A) In General. If the secretary makes a determination that the financial condition of a taxpayer with whom the secretary has entered into an agreement under subsection (a) of this section has significantly changed, the secretary may alter, modify, or terminate such agreement.

(B) Notice. Action may be taken by the secretary under subdivision (b)(3)(A) of this section only if: (i) Notice of such determination is provided to the taxpayer no later than thirty (30) days prior to the date of such action; and (ii) Such notice includes the reasons why the secretary believes a significant change in the financial condition of the taxpayer has occurred.

(i) Notice of such determination is provided to the taxpayer no later than thirty (30) days prior to the date of such action; and

(ii) Such notice includes the reasons why the secretary believes a significant change in the financial condition of the taxpayer has occurred.

(4) Failure to Pay an Installment or any Other Tax Liability When Due or to Provide Requested Financial Information. The secretary may alter, modify, or terminate an agreement entered into by the secretary under subsection (a) of this section in the case of the failure of the taxpayer to: (A) Pay any installment at the time such installment payment is due under such agreement; (B) Pay any other tax liability at the time such liability is due; or (C) Provide a financial condition update as requested by the secretary.

(A) Pay any installment at the time such installment payment is due under such agreement;

(B) Pay any other tax liability at the time such liability is due; or

(C) Provide a financial condition update as requested by the secretary.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-51-1309 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1309
Gaming winnings tax - Withholding and remittance
Status: in_force

(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager. (b) The holder of a franchise to conduct electronic games of skill shall: (1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and (2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary. Amended by Act 2019, No. 910,§ 3781, eff. 7/1/2019. Acts 2007, No. 732, § 7.

(a) There is levied, assessed, and collected a gaming winnings tax of three percent (3%) on any single payment of winnings from electronic games of skill of one thousand two hundred dollars ($1,200) or more paid on a single electronic game of skill wager.

(b) The holder of a franchise to conduct electronic games of skill shall: (1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and (2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.

(1) Deduct and withhold the tax from winnings from electronic games of skill upon which the tax is levied by subsection (a) of this section; and

(2) Remit the tax to the Secretary of the Department of Finance and Administration as provided in § 26-51-1310 and as prescribed by rules promulgated by the secretary.

Amended by Act 2019, No. 910,§ 3781, eff. 7/1/2019.

Acts 2007, No. 732, § 7.
Ark. Code Ann. § 26-57-1207 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1207
Taxable year - Decal for remainder of year - First year payment option
Status: in_force

(a) (1) For the purpose of the annual or special vending device decal issued under § 26-57-1204 , the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves. (2) The Secretary of the Department of Finance and Administration shall in each instance issue annual vending device decals for the remainder of the decal year upon payment of the annual vending device decal fee on the basis of the full amount of the annual decal applied for between July 1 and December 31 of the decal fee year, and in return for the payment of an amount of one-half (1/2) of the annual vending device decal fee, for any annual decal applied for between January 1 and June 30 of the decal fee year. (b) For the first taxable year that the annual or special vending device decal fee is applicable, the person who is the operator of the vending devices that are subject to registration and payment of the decal fees shall register all vending devices with the secretary, but for the first one-half year, after March 31, 1997, the operator shall pay one-half (1/2) of the decal fee for each vending device on or before January 1, 1998. Thereafter, the entire annual or special vending device decal fee shall be due from the person who is the owner, lessor, renter, or operator of the vending devices on or before July 1 of the applicable taxable year. Amended by Act 2019, No. 910,§ 4213, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4212, eff. 7/1/2019. Acts 1997, No. 928, § 7.

(a) (1) For the purpose of the annual or special vending device decal issued under § 26-57-1204 , the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves. (2) The Secretary of the Department of Finance and Administration shall in each instance issue annual vending device decals for the remainder of the decal year upon payment of the annual vending device decal fee on the basis of the full amount of the annual decal applied for between July 1 and December 31 of the decal fee year, and in return for the payment of an amount of one-half (1/2) of the annual vending device decal fee, for any annual decal applied for between January 1 and June 30 of the decal fee year.

(1) For the purpose of the annual or special vending device decal issued under § 26-57-1204 , the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves.

(2) The Secretary of the Department of Finance and Administration shall in each instance issue annual vending device decals for the remainder of the decal year upon payment of the annual vending device decal fee on the basis of the full amount of the annual decal applied for between July 1 and December 31 of the decal fee year, and in return for the payment of an amount of one-half (1/2) of the annual vending device decal fee, for any annual decal applied for between January 1 and June 30 of the decal fee year.

(b) For the first taxable year that the annual or special vending device decal fee is applicable, the person who is the operator of the vending devices that are subject to registration and payment of the decal fees shall register all vending devices with the secretary, but for the first one-half year, after March 31, 1997, the operator shall pay one-half (1/2) of the decal fee for each vending device on or before January 1, 1998. Thereafter, the entire annual or special vending device decal fee shall be due from the person who is the owner, lessor, renter, or operator of the vending devices on or before July 1 of the applicable taxable year.

Amended by Act 2019, No. 910,§ 4213, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4212, eff. 7/1/2019.

Acts 1997, No. 928, § 7.
Ark. Code Ann. § 26-51-437 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-437
Miscellaneous itemized deductions - Definition
Status: in_force

(a) In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of those deductions exceeds two percent (2%) of adjusted gross income. (b) As used in this section, "miscellaneous itemized deductions" means the itemized deductions other than: (1) The deduction allowed under § 26-51-423(a)(1) relating to expenses in carrying on a trade or business. However, employee business expenses which are not reimbursed by the employer are miscellaneous itemized deductions; (2) The deduction allowed under § 26-51-423(a)(2) relating to medical, dental, drug, and related healthcare expenses; (3) The deduction allowed under § 26-51-415 relating to interest; (4) The deduction allowed under § 26-51-416 relating to taxes; (5) The deduction allowed under § 26-51-424 relating to losses; (6) The deduction allowed under § 26-51-419 relating to charitable contributions; (7) The deduction allowed under § 26-51-422 relating to the donation of artistic, literary, and musical creations; and (8) The deduction allowed under § 26-51-418 . Acts 1987, No. 382, § 28; 1991, No. 708, § 3; 1995, No. 1296, § 84.

(a) In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of those deductions exceeds two percent (2%) of adjusted gross income.

(b) As used in this section, "miscellaneous itemized deductions" means the itemized deductions other than: (1) The deduction allowed under § 26-51-423(a)(1) relating to expenses in carrying on a trade or business. However, employee business expenses which are not reimbursed by the employer are miscellaneous itemized deductions; (2) The deduction allowed under § 26-51-423(a)(2) relating to medical, dental, drug, and related healthcare expenses; (3) The deduction allowed under § 26-51-415 relating to interest; (4) The deduction allowed under § 26-51-416 relating to taxes; (5) The deduction allowed under § 26-51-424 relating to losses; (6) The deduction allowed under § 26-51-419 relating to charitable contributions; (7) The deduction allowed under § 26-51-422 relating to the donation of artistic, literary, and musical creations; and (8) The deduction allowed under § 26-51-418 .

(1) The deduction allowed under § 26-51-423(a)(1) relating to expenses in carrying on a trade or business. However, employee business expenses which are not reimbursed by the employer are miscellaneous itemized deductions;

(2) The deduction allowed under § 26-51-423(a)(2) relating to medical, dental, drug, and related healthcare expenses;

(3) The deduction allowed under § 26-51-415 relating to interest;

(4) The deduction allowed under § 26-51-416 relating to taxes;

(5) The deduction allowed under § 26-51-424 relating to losses;

(6) The deduction allowed under § 26-51-419 relating to charitable contributions;

(7) The deduction allowed under § 26-51-422 relating to the donation of artistic, literary, and musical creations; and

(8) The deduction allowed under § 26-51-418 .

Acts 1987, No. 382, § 28; 1991, No. 708, § 3; 1995, No. 1296, § 84.
Ark. Code Ann. § 26-57-229 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-229
Permit holder as wholesaler and retailer
Status: in_force

(a) (1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records. (2) Separate inventories are not required under subdivision (a)(1) of this section if: (A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or (B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products. (b) (1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another. (2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board. (c) Records shall be kept on forms prescribed by the Secretary of the Department of Finance and Administration. (d) If a wholesaler refuses to keep the records required by or to comply with this section, the Director of Arkansas Tobacco Control may revoke all permits that have been issued to the wholesaler. Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4120, eff. 7/1/2019. Amended by Act 2013, No. 1273,§ 20, eff. 8/16/2013. Acts 1977, No. 546, § 20; A.S.A. 1947, § 84-4520; Acts 1997, No. 1337, § 18; 2009, No. 785, § 16.

(a) (1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records. (2) Separate inventories are not required under subdivision (a)(1) of this section if: (A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or (B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.

(1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records.

(2) Separate inventories are not required under subdivision (a)(1) of this section if: (A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or (B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.

(A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or

(B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.

(b) (1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another. (2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board.

(1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another.

(2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board.

(c) Records shall be kept on forms prescribed by the Secretary of the Department of Finance and Administration.

(d) If a wholesaler refuses to keep the records required by or to comply with this section, the Director of Arkansas Tobacco Control may revoke all permits that have been issued to the wholesaler.

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

Amended by Act 2019, No. 910,§ 4120, eff. 7/1/2019.

Amended by Act 2013, No. 1273,§ 20, eff. 8/16/2013.

Acts 1977, No. 546, § 20; A.S.A. 1947, § 84-4520; Acts 1997, No. 1337, § 18; 2009, No. 785, § 16.
Ark. Code Ann. § 26-56-702 — AR Code / Title 26 / Chapter 56 / Subchapter 7 / Section 26-56-702
Applicability
Status: in_force

Any fire department that purchases motor fuel or distillate special fuel for use in fire trucks shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid. Acts 2001, No. 419, § 2.

Any fire department that purchases motor fuel or distillate special fuel for use in fire trucks shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid.

Acts 2001, No. 419, § 2.
Ark. Code Ann. § 26-62-212 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-212
Power to stop, investigate, and impound vehicles - Assessment of tax
Status: in_force

(a) In order to enforce the provisions of this chapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with alternative fuels for the purpose of examining the invoices or other documents required by this chapter, or by rule, and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this chapter have been paid or whether the vehicle is being operated in compliance with the provisions of this chapter. (b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this chapter has not been paid with respect to the alternative fuels being used in the vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the vehicle and give the owner written notice of the assessment by handing it to the driver of the vehicle. (c) The secretary or his or her representative is empowered to impound any vehicle found to be operating in violation of this chapter by a person other than a person who has furnished the bond required of users by § 26-62-204 until such time as any tax assessed as provided herein has been paid. Amended by Act 2019, No. 315,§ 3057, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4347, eff. 7/1/2019. Acts 1993, No. 1119, § 20.

(a) In order to enforce the provisions of this chapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with alternative fuels for the purpose of examining the invoices or other documents required by this chapter, or by rule, and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this chapter have been paid or whether the vehicle is being operated in compliance with the provisions of this chapter.

(b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this chapter has not been paid with respect to the alternative fuels being used in the vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the vehicle and give the owner written notice of the assessment by handing it to the driver of the vehicle.

(c) The secretary or his or her representative is empowered to impound any vehicle found to be operating in violation of this chapter by a person other than a person who has furnished the bond required of users by § 26-62-204 until such time as any tax assessed as provided herein has been paid.

Amended by Act 2019, No. 315,§ 3057, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4347, eff. 7/1/2019.

Acts 1993, No. 1119, § 20.
Ark. Code Ann. § 26-18-505 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-505
Extension of time for filing returns
Status: in_force

(a) (1) Upon written request and for good cause, the Secretary of the Department of Finance and Administration may grant a reasonable extension of time to file any return required under any state tax law. (2) The secretary shall keep a record of every extension granted with the reason the extension was granted. (3) Except for a corporation income tax return as provided in § 26-51-807(c) , the time for filing any return shall not be extended more than one hundred eighty (180) days. (4) The secretary may promulgate rules to grant automatic extensions of time to file income tax returns and information returns without the taxpayer being required to submit a written application for the extension of time to file. (b) When an extension of time to file is granted, the taxpayer may file a tentative return on or before the original due date showing the estimated amount of tax due for the period covered by the return and may pay the estimated tax or the first installment at the same time. (c) (1) No interest shall be accrued or assessed against any sums paid on or before the original due date. (2) Any state tax not paid when due because the secretary granted an extension of time for payment shall bear interest at the rate of ten percent (10%) per annum from the date originally due until paid. (d) (1) For purposes of granting an extension of time for filing a return under this section, "good cause" includes, but is not limited to: (A) An instance in which the taxpayer is determined for federal tax purposes to be affected by a presidentially declared disaster under the provisions of 26 U.S.C. § 7508A , as in effect on January 1, 1999; and (B) An instance in which the taxpayer is determined to be affected by a disaster emergency as declared by the Governor under § 12-75-107 . (2) In the event that an extension of time for filing a return is granted to a taxpayer affected by a presidentially declared disaster or a disaster emergency declared by the Governor, no interest or penalty shall accrue for the extension period granted by the secretary. Amended by Act 2019, No. 315,§ 2943, eff. 7/24/2019. Acts 1979, No. 401, § 10; 1981, No. 403, § 2; 1983, No. 379, § 22; A.S.A. 1947, § 84-4710; Acts 1991, No. 685, § 8; 1999, No. 1126, § 4; 2005, No. 686, § 1; 2007, No. 369, § 1.

(a) (1) Upon written request and for good cause, the Secretary of the Department of Finance and Administration may grant a reasonable extension of time to file any return required under any state tax law. (2) The secretary shall keep a record of every extension granted with the reason the extension was granted. (3) Except for a corporation income tax return as provided in § 26-51-807(c) , the time for filing any return shall not be extended more than one hundred eighty (180) days. (4) The secretary may promulgate rules to grant automatic extensions of time to file income tax returns and information returns without the taxpayer being required to submit a written application for the extension of time to file.

(1) Upon written request and for good cause, the Secretary of the Department of Finance and Administration may grant a reasonable extension of time to file any return required under any state tax law.

(2) The secretary shall keep a record of every extension granted with the reason the extension was granted.

(3) Except for a corporation income tax return as provided in § 26-51-807(c) , the time for filing any return shall not be extended more than one hundred eighty (180) days.

(4) The secretary may promulgate rules to grant automatic extensions of time to file income tax returns and information returns without the taxpayer being required to submit a written application for the extension of time to file.

(b) When an extension of time to file is granted, the taxpayer may file a tentative return on or before the original due date showing the estimated amount of tax due for the period covered by the return and may pay the estimated tax or the first installment at the same time.

(c) (1) No interest shall be accrued or assessed against any sums paid on or before the original due date. (2) Any state tax not paid when due because the secretary granted an extension of time for payment shall bear interest at the rate of ten percent (10%) per annum from the date originally due until paid.

(1) No interest shall be accrued or assessed against any sums paid on or before the original due date.

(2) Any state tax not paid when due because the secretary granted an extension of time for payment shall bear interest at the rate of ten percent (10%) per annum from the date originally due until paid.

(d) (1) For purposes of granting an extension of time for filing a return under this section, "good cause" includes, but is not limited to: (A) An instance in which the taxpayer is determined for federal tax purposes to be affected by a presidentially declared disaster under the provisions of 26 U.S.C. § 7508A , as in effect on January 1, 1999; and (B) An instance in which the taxpayer is determined to be affected by a disaster emergency as declared by the Governor under § 12-75-107 . (2) In the event that an extension of time for filing a return is granted to a taxpayer affected by a presidentially declared disaster or a disaster emergency declared by the Governor, no interest or penalty shall accrue for the extension period granted by the secretary.

(1) For purposes of granting an extension of time for filing a return under this section, "good cause" includes, but is not limited to: (A) An instance in which the taxpayer is determined for federal tax purposes to be affected by a presidentially declared disaster under the provisions of 26 U.S.C. § 7508A , as in effect on January 1, 1999; and (B) An instance in which the taxpayer is determined to be affected by a disaster emergency as declared by the Governor under § 12-75-107 .

(A) An instance in which the taxpayer is determined for federal tax purposes to be affected by a presidentially declared disaster under the provisions of 26 U.S.C. § 7508A , as in effect on January 1, 1999; and

(B) An instance in which the taxpayer is determined to be affected by a disaster emergency as declared by the Governor under § 12-75-107 .

(2) In the event that an extension of time for filing a return is granted to a taxpayer affected by a presidentially declared disaster or a disaster emergency declared by the Governor, no interest or penalty shall accrue for the extension period granted by the secretary.

Amended by Act 2019, No. 315,§ 2943, eff. 7/24/2019.

Acts 1979, No. 401, § 10; 1981, No. 403, § 2; 1983, No. 379, § 22; A.S.A. 1947, § 84-4710; Acts 1991, No. 685, § 8; 1999, No. 1126, § 4; 2005, No. 686, § 1; 2007, No. 369, § 1.
Ark. Code Ann. § 26-18-501 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-501
Liability for tax payment generally
Status: in_force

(a) The liability for the payment of taxes imposed under any state tax law is on the taxpayer or person as identified by the particular state tax law. (b) Any person required to collect, truthfully account for, and pay over any state tax who willfully fails to collect the tax, or truthfully account and pay over the tax, or willfully attempts in any manner to evade or defeat any tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. (c) As used in this section, "person" includes an officer, director, or employee of a corporation, a partner or employee of a partnership, or a member, manager, or employee of a limited liability company, who, as an officer, director, employee, partner, member, or manager is under a duty to perform the act in respect to which the violation occurs. (d) This section shall not apply to the payment of corporate income taxes. Acts 1979, No. 401, § 7; A.S.A. 1947, § 84-4707; Acts 1995, No. 1160, § 24.

(a) The liability for the payment of taxes imposed under any state tax law is on the taxpayer or person as identified by the particular state tax law.

(b) Any person required to collect, truthfully account for, and pay over any state tax who willfully fails to collect the tax, or truthfully account and pay over the tax, or willfully attempts in any manner to evade or defeat any tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.

(c) As used in this section, "person" includes an officer, director, or employee of a corporation, a partner or employee of a partnership, or a member, manager, or employee of a limited liability company, who, as an officer, director, employee, partner, member, or manager is under a duty to perform the act in respect to which the violation occurs.

(d) This section shall not apply to the payment of corporate income taxes.

Acts 1979, No. 401, § 7; A.S.A. 1947, § 84-4707; Acts 1995, No. 1160, § 24.