Ark. Code Ann. § 26-35-101 — AR Code / Title 26 / Chapter 35 / Subchapter 1 / Section 26-35-101
Escrow funds for payment of real property taxes
Status: in_force

(a) (1) All banks, savings and loan associations, and other financial institutions and all persons, firms, or corporations which are holders of escrow funds for payment of real property taxes, within thirty (30) days after sufficient funds have accumulated in each account for the payment of property taxes, shall notify the county collector. (2) If sufficient funds for the payment of one (1) year's taxes on real estate have accumulated within an escrow account prior to the commencement of the period in which the county collector may collect real property taxes for the year in which due, this notification shall be made within thirty (30) days after the county collector is authorized by law to commence collecting real property taxes during the year. (3) Further, those holders of escrow funds must remit payment for property taxes within sixty (60) days of receipt of the tax bills from the county collector. (4) (A) Any bank, savings and loan association, or other financial institution or any person, firm, or corporation holding escrow funds for the payment of real property taxes due on properties belonging to persons for whom the escrow accounts are being held, which fails to pay to the county collector the real property taxes on the property within the time limitation imposed by this subsection, shall be subject to a penalty of ten percent (10%) of the amount of the total taxes due. (B) The penalties shall be paid from funds belonging to the holder of the escrow account. (b) In no event shall moneys paid as penalties for late payment of real property taxes under the provisions of subsection (a) of this section be charged against the escrow account. (c) All penalties collected by the county collector under subsection (a) of this section shall be credited to the various taxing units of the county in the respective proportions that each taxing unit shares in real property taxes collected by the county. Acts 1987, No. 739, § 1.

(a) (1) All banks, savings and loan associations, and other financial institutions and all persons, firms, or corporations which are holders of escrow funds for payment of real property taxes, within thirty (30) days after sufficient funds have accumulated in each account for the payment of property taxes, shall notify the county collector. (2) If sufficient funds for the payment of one (1) year's taxes on real estate have accumulated within an escrow account prior to the commencement of the period in which the county collector may collect real property taxes for the year in which due, this notification shall be made within thirty (30) days after the county collector is authorized by law to commence collecting real property taxes during the year. (3) Further, those holders of escrow funds must remit payment for property taxes within sixty (60) days of receipt of the tax bills from the county collector. (4) (A) Any bank, savings and loan association, or other financial institution or any person, firm, or corporation holding escrow funds for the payment of real property taxes due on properties belonging to persons for whom the escrow accounts are being held, which fails to pay to the county collector the real property taxes on the property within the time limitation imposed by this subsection, shall be subject to a penalty of ten percent (10%) of the amount of the total taxes due. (B) The penalties shall be paid from funds belonging to the holder of the escrow account.

(1) All banks, savings and loan associations, and other financial institutions and all persons, firms, or corporations which are holders of escrow funds for payment of real property taxes, within thirty (30) days after sufficient funds have accumulated in each account for the payment of property taxes, shall notify the county collector.

(2) If sufficient funds for the payment of one (1) year's taxes on real estate have accumulated within an escrow account prior to the commencement of the period in which the county collector may collect real property taxes for the year in which due, this notification shall be made within thirty (30) days after the county collector is authorized by law to commence collecting real property taxes during the year.

(3) Further, those holders of escrow funds must remit payment for property taxes within sixty (60) days of receipt of the tax bills from the county collector.

(4) (A) Any bank, savings and loan association, or other financial institution or any person, firm, or corporation holding escrow funds for the payment of real property taxes due on properties belonging to persons for whom the escrow accounts are being held, which fails to pay to the county collector the real property taxes on the property within the time limitation imposed by this subsection, shall be subject to a penalty of ten percent (10%) of the amount of the total taxes due. (B) The penalties shall be paid from funds belonging to the holder of the escrow account.

(A) Any bank, savings and loan association, or other financial institution or any person, firm, or corporation holding escrow funds for the payment of real property taxes due on properties belonging to persons for whom the escrow accounts are being held, which fails to pay to the county collector the real property taxes on the property within the time limitation imposed by this subsection, shall be subject to a penalty of ten percent (10%) of the amount of the total taxes due.

(B) The penalties shall be paid from funds belonging to the holder of the escrow account.

(b) In no event shall moneys paid as penalties for late payment of real property taxes under the provisions of subsection (a) of this section be charged against the escrow account.

(c) All penalties collected by the county collector under subsection (a) of this section shall be credited to the various taxing units of the county in the respective proportions that each taxing unit shares in real property taxes collected by the county.

Acts 1987, No. 739, § 1.
Ark. Code Ann. § 26-57-237 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-237
Cigarette stamps - Sale or delivery
Status: in_force

(a) The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers. (b) No person shall have in his or her possession any cigarette stamps except such as have been issued in the regular way in the manner provided for in this subchapter. (c) (1) Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary. (2) When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof. (3) The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her. (4) A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment. Amended by Act 2019, No. 910,§ 4147, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4146, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4145, eff. 7/1/2019. Acts 1977, No. 546, § 15; A.S.A. 1947, § 84-4515; Acts 1987, No. 725, § 1; 1997, No. 1337, § 19.

(a) The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers.

(b) No person shall have in his or her possession any cigarette stamps except such as have been issued in the regular way in the manner provided for in this subchapter.

(c) (1) Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary. (2) When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof. (3) The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her. (4) A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment.

(1) Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary.

(2) When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof.

(3) The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her.

(4) A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment.

Amended by Act 2019, No. 910,§ 4147, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4146, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4145, eff. 7/1/2019.

Acts 1977, No. 546, § 15; A.S.A. 1947, § 84-4515; Acts 1987, No. 725, § 1; 1997, No. 1337, § 19.
Ark. Code Ann. § 26-55-801 — AR Code / Title 26 / Chapter 55 / Subchapter 8 / Section 26-55-801
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021. Acts 1965, No. 573, § 4; A.S.A. 1947, § 75-1174.

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

Acts 1965, No. 573, § 4; A.S.A. 1947, § 75-1174.
Ark. Code Ann. § 26-51-443 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-443
Allocation of unstated interest - Foregone interest
Status: in_force

(a) Title 26 U.S.C. § 483 , as in effect on January 1, 1999, regarding the allocation of unstated interest, is adopted for the purpose of computing Arkansas income tax liability. (b) Title 26 U.S.C. § 7872 , as in effect on January 1, 2019, regarding the taxation of foregone interest on a below-market loan, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2019, No. 870,§ 13, eff. for tax years beginning on or after 1/1/2019. Acts 1993, No. 785, § 10; 1997, No. 951, § 18; 1999, No. 1126, § 37; 2007, No. 218, § 32.

(a) Title 26 U.S.C. § 483 , as in effect on January 1, 1999, regarding the allocation of unstated interest, is adopted for the purpose of computing Arkansas income tax liability.

(b) Title 26 U.S.C. § 7872 , as in effect on January 1, 2019, regarding the taxation of foregone interest on a below-market loan, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2019, No. 870,§ 13, eff. for tax years beginning on or after 1/1/2019.

Acts 1993, No. 785, § 10; 1997, No. 951, § 18; 1999, No. 1126, § 37; 2007, No. 218, § 32.
Ark. Code Ann. § 26-57-401 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-401
Purposes
Status: in_force

The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a violation of this subchapter. Acts 1939, No. 201, § 1; A.S.A. 1947, § 84-2611n; Acts 2009, No. 655, § 84.

The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a violation of this subchapter.

Acts 1939, No. 201, § 1; A.S.A. 1947, § 84-2611n; Acts 2009, No. 655, § 84.
Ark. Code Ann. § 26-39-502 — AR Code / Title 26 / Chapter 39 / Subchapter 5 / Section 26-39-502
Penalty for failing to pay state funds
Status: in_force

If any county collector and others bound by law to pay money directly into the State Treasury shall fail to pay the amount so found due into the State Treasury and produce the Treasurer of State's receipt to the Auditor of State therefor within fifteen (15) days after the settlement required in § 26-39-404 , the delinquent county collector shall forfeit: (1) The commissions allowed him or her by law; (2) The sum of twenty-five percent (25%) on the amount; and (3) A penalty of five percent (5%) per month on the amount wrongfully withheld, to be computed from the time it ought to have been paid until actual payment. The Auditor of State shall charge the delinquent accordingly, and the amount of principal and forfeitures may be recovered as provided for in this subchapter. Acts 1883, No. 114, § 171, p. 199; C. & M. Dig., § 10131; Pope's Dig., § 13915; A.S.A. 1947, § 84-1417.

If any county collector and others bound by law to pay money directly into the State Treasury shall fail to pay the amount so found due into the State Treasury and produce the Treasurer of State's receipt to the Auditor of State therefor within fifteen (15) days after the settlement required in § 26-39-404 , the delinquent county collector shall forfeit:

(1) The commissions allowed him or her by law;

(2) The sum of twenty-five percent (25%) on the amount; and

(3) A penalty of five percent (5%) per month on the amount wrongfully withheld, to be computed from the time it ought to have been paid until actual payment. The Auditor of State shall charge the delinquent accordingly, and the amount of principal and forfeitures may be recovered as provided for in this subchapter.

Acts 1883, No. 114, § 171, p. 199; C. & M. Dig., § 10131; Pope's Dig., § 13915; A.S.A. 1947, § 84-1417.
Ark. Code Ann. § 26-17-201 — AR Code / Title 26 / Chapter 17 / Subchapter 2 / Section 26-17-201
Authority to employ
Status: in_force

The Secretary of the Department of Finance and Administration shall employ such clerical and legal assistants as he or she may deem necessary for the proper function of the Revenue Division of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 3592, eff. 7/1/2019. Acts 1935, No. 131, § 3; Pope's Dig., § 13355; A.S.A. 1947, § 84-1721.

The Secretary of the Department of Finance and Administration shall employ such clerical and legal assistants as he or she may deem necessary for the proper function of the Revenue Division of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 3592, eff. 7/1/2019.

Acts 1935, No. 131, § 3; Pope's Dig., § 13355; A.S.A. 1947, § 84-1721.
Ark. Code Ann. § 26-3-201 — AR Code / Title 26 / Chapter 3 / Subchapter 2 / Section 26-3-201
Property subject to taxes generally
Status: in_force

All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose. Acts 1883, No. 114, § 2, p. 199; C. & M. Dig., § 9853; Pope's Dig., § 13597; A.S.A. 1947, § 84-201.

All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose.

Acts 1883, No. 114, § 2, p. 199; C. & M. Dig., § 9853; Pope's Dig., § 13597; A.S.A. 1947, § 84-201.
Ark. Code Ann. § 26-75-205 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-205
Voter approval of bonds
Status: in_force

No ordinance shall be passed by the governing body of a city under § 26-75-204 until a majority of the qualified electors of the city voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general municipal election laws, the principal amount of the bonds and the purpose for which the bonds will be issued. Acts 1981 (1st Ex. Sess.), No. 25, § 18, as added by Acts 1983, No. 726, § 9; A.S.A. 1947, § 19-4537.

No ordinance shall be passed by the governing body of a city under § 26-75-204 until a majority of the qualified electors of the city voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general municipal election laws, the principal amount of the bonds and the purpose for which the bonds will be issued.

Acts 1981 (1st Ex. Sess.), No. 25, § 18, as added by Acts 1983, No. 726, § 9; A.S.A. 1947, § 19-4537.
Ark. Code Ann. § 26-51-2702 — AR Code / Title 26 / Chapter 51 / Subchapter 27 / Section 26-51-2702
Legislative purpose and intent
Status: in_force

The purpose and intent of this subchapter is to increase capacity in the state for the use of sawmill residuals, including sawdust and wood chips, thinnings to maintain a healthy forest, unwanted treetops, and damaged or diseased trees not wanted by sawmills. Added by Act 2021, No. 594,§ 4, eff. for tax years beginning on or after January 1, 2021.

The purpose and intent of this subchapter is to increase capacity in the state for the use of sawmill residuals, including sawdust and wood chips, thinnings to maintain a healthy forest, unwanted treetops, and damaged or diseased trees not wanted by sawmills.

Added by Act 2021, No. 594,§ 4, eff. for tax years beginning on or after January 1, 2021.
Ark. Code Ann. § 26-28-303 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-303
Duty of county assessor
Status: in_force

Under the system provided for in this subchapter: (1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board; (2) In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the preparer of the tax books shall extend the taxes on the adjusted or equalized values; (3) The county assessor shall deliver the assessment abstract to the commission by August 1 of each year; (4) (A) The county assessor shall make any changes to the abstract after the commission finalizes its action. (B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and (5) (A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the commission, file with the commission, on such forms as it may prescribe, a final abstract of the tax books. (B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments. Amended by Act 2023, No. 365,§ 91, eff. 7/1/2023. Acts 1993, No. 849, §§ 3-6.

Under the system provided for in this subchapter:

(1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board;

(2) In making the tax books of the county, unless further adjustments are ordered by the county court or the Arkansas Public Service Commission, the preparer of the tax books shall extend the taxes on the adjusted or equalized values;

(3) The county assessor shall deliver the assessment abstract to the commission by August 1 of each year;

(4) (A) The county assessor shall make any changes to the abstract after the commission finalizes its action. (B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and

(A) The county assessor shall make any changes to the abstract after the commission finalizes its action.

(B) All changes in assessments, after the county assessor prepares the final abstract of the tax books, shall be made as specified in § 26-28-305(1) and documented by means of a prenumbered two-part change form with the reason for the change noted; and

(5) (A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the commission, file with the commission, on such forms as it may prescribe, a final abstract of the tax books. (B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.

(A) The county assessor of each county shall, on or before the third Monday in January of each year, unless otherwise ordered and directed by the commission, file with the commission, on such forms as it may prescribe, a final abstract of the tax books.

(B) The final abstract of the tax books shall show, by total of items and value, the total assessment of the county after all adjustments.

Amended by Act 2023, No. 365,§ 91, eff. 7/1/2023.

Acts 1993, No. 849, §§ 3-6.
Ark. Code Ann. § 26-18-903 — AR Code / Title 26 / Chapter 18 / Subchapter 9 / Section 26-18-903
Employee evaluation criteria
Status: in_force

The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact. Amended by Act 2019, No. 910,§ 3639, eff. 7/1/2019. Acts 1991, No. 998, § 4.

The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.

Amended by Act 2019, No. 910,§ 3639, eff. 7/1/2019.

Acts 1991, No. 998, § 4.
Ark. Code Ann. § 26-73-106 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-106
Revenue Local Tax Revolving Fund - Revenue Local Tax Operating Fund
Status: in_force

(a) There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund. (b) All taxes collected by the secretary under this subchapter shall be deposited into the State Treasury and credited to the Revenue Local Tax Revolving Fund and transmitted at least quarterly in each state fiscal year to the local government levying the tax. Amended by Act 2019, No. 910,§ 4362, eff. 7/1/2019. Acts 1977, No. 942, § 6; A.S.A. 1947, § 17-2005; Acts 2009, No. 655, § 108.

(a) There are created on the books of the Treasurer of State, the Auditor of State, and the Secretary of the Department of Finance and Administration a Revenue Local Tax Revolving Fund and a Revenue Local Tax Operating Fund.

(b) All taxes collected by the secretary under this subchapter shall be deposited into the State Treasury and credited to the Revenue Local Tax Revolving Fund and transmitted at least quarterly in each state fiscal year to the local government levying the tax.

Amended by Act 2019, No. 910,§ 4362, eff. 7/1/2019.

Acts 1977, No. 942, § 6; A.S.A. 1947, § 17-2005; Acts 2009, No. 655, § 108.
Ark. Code Ann. § 26-26-1902 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1902
Reappraisal
Status: in_force

(a) Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years. (b) In order to reach a substantially equal number of counties undergoing reappraisal each year, the Director of the Assessment Coordination Division may grant an exception to the requirements under subsection (a) of this section to allow a county to temporarily remain on a reappraisal cycle of three (3) or five (5) years. (c) [Repealed.] Amended by Act 2023, No. 139,§ 2, eff. 8/1/2023. Amended by Act 2013, No. 1520,§ 2, eff. for assessment years beginning on or after January 1, 2014. Acts 1999, No. 1185, § 1; 2001, No. 1058, § 1; 2005, No. 2259, § 1.

(a) Except as provided in subsection (b) of this section, each county shall appraise all market value real estate normally assessed by the county assessor at its full and fair market value every four (4) years.

(b) In order to reach a substantially equal number of counties undergoing reappraisal each year, the Director of the Assessment Coordination Division may grant an exception to the requirements under subsection (a) of this section to allow a county to temporarily remain on a reappraisal cycle of three (3) or five (5) years.

(c) [Repealed.]

Amended by Act 2023, No. 139,§ 2, eff. 8/1/2023.

Amended by Act 2013, No. 1520,§ 2, eff. for assessment years beginning on or after January 1, 2014.

Acts 1999, No. 1185, § 1; 2001, No. 1058, § 1; 2005, No. 2259, § 1.
Ark. Code Ann. § 26-35-506 — AR Code / Title 26 / Chapter 35 / Subchapter 5 / Section 26-35-506
Credit cards
Status: in_force

(a) All county collectors may accept payment of county property taxes, penalties, and associated costs by an approved credit card or debit card. (b) (1) As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and may pay the fees normally charged by those companies for allowing the county collector to accept their cards as payment. (2) (A) When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer. (B) This charge may be added to and become part of any underlying obligation. Acts 1999, No. 588, § 1.

(a) All county collectors may accept payment of county property taxes, penalties, and associated costs by an approved credit card or debit card.

(b) (1) As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and may pay the fees normally charged by those companies for allowing the county collector to accept their cards as payment. (2) (A) When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer. (B) This charge may be added to and become part of any underlying obligation.

(1) As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and may pay the fees normally charged by those companies for allowing the county collector to accept their cards as payment.

(2) (A) When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer. (B) This charge may be added to and become part of any underlying obligation.

(A) When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer.

(B) This charge may be added to and become part of any underlying obligation.

Acts 1999, No. 588, § 1.
Ark. Code Ann. § 26-26-1112 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1112
Separate records for severed mineral interests
Status: in_force

County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained. Acts 1985, No. 961, § 1; A.S.A. 1947, § 84-203.2.

County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.

Acts 1985, No. 961, § 1; A.S.A. 1947, § 84-203.2.
Ark. Code Ann. § 26-26-903 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-903
Owner to list property
Status: in_force

(a) Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in the county in which he or she resides, and the personal property of which he or she is the owner. (b) The county assessor may relieve the person of this requirement by listing the current year's assessment of real property from a previous property list or from a changed list based on a reassessment of the value of the real property of the owner. Acts 1883, No. 114, § 13, p. 199; C. & M. Dig., § 9890; Pope's Dig., § 13652; A.S.A. 1947, § 84-420; Acts 1991, No. 291, § 4.

(a) Every person of full age and sound mind shall list the real property of which he or she is the owner, situated in the county in which he or she resides, and the personal property of which he or she is the owner.

(b) The county assessor may relieve the person of this requirement by listing the current year's assessment of real property from a previous property list or from a changed list based on a reassessment of the value of the real property of the owner.

Acts 1883, No. 114, § 13, p. 199; C. & M. Dig., § 9890; Pope's Dig., § 13652; A.S.A. 1947, § 84-420; Acts 1991, No. 291, § 4.
Ark. Code Ann. § 26-26-705 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-705
School district lists
Status: in_force

(a) The school directors of each and every school district in the state shall furnish to the county assessor a complete list, showing addresses alphabetically arranged, of all persons who under the law should be taxpayers in the school district. (b) The various school boards are authorized to pay out of the school funds of the district the expense incurred in the preparation of the list. Acts 1929, No. 111, § 3; Pope's Dig., §§ 11540, 13627; A.S.A. 1947, § 84-405.

(a) The school directors of each and every school district in the state shall furnish to the county assessor a complete list, showing addresses alphabetically arranged, of all persons who under the law should be taxpayers in the school district.

(b) The various school boards are authorized to pay out of the school funds of the district the expense incurred in the preparation of the list.

Acts 1929, No. 111, § 3; Pope's Dig., §§ 11540, 13627; A.S.A. 1947, § 84-405.
Ark. Code Ann. § 26-78-110 — AR Code / Title 26 / Chapter 78 / Section 26-78-110
Authority to issue revenue bonds by counties and municipalities
Status: in_force

(a) Counties and municipalities are authorized to issue revenue bonds and to use the proceeds thereof either alone or together with other available funds and revenues for, in the case of the counties, the construction and reconstruction of roads, bridges, and other public ways in the county highway system including, without limitation, the acquisition of rights-of-way, and in the case of municipalities, the construction and reconstruction of streets and other public ways in the municipality including, without limitation, the acquisition of rights-of-way, and, in either case, to pay necessary incidental expenses, to pay the expenses of the bonds, and to provide for interest on bonds until revenues are available for the payment thereof. (b) The issuance of revenue bonds shall be by ordinance in the case of a municipality and by order of the county court in the case of a county. Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.

(a) Counties and municipalities are authorized to issue revenue bonds and to use the proceeds thereof either alone or together with other available funds and revenues for, in the case of the counties, the construction and reconstruction of roads, bridges, and other public ways in the county highway system including, without limitation, the acquisition of rights-of-way, and in the case of municipalities, the construction and reconstruction of streets and other public ways in the municipality including, without limitation, the acquisition of rights-of-way, and, in either case, to pay necessary incidental expenses, to pay the expenses of the bonds, and to provide for interest on bonds until revenues are available for the payment thereof.

(b) The issuance of revenue bonds shall be by ordinance in the case of a municipality and by order of the county court in the case of a county.

Acts 1965, No. 446, § 8; A.S.A. 1947, § 76-2308.
Ark. Code Ann. § 26-78-118 — AR Code / Title 26 / Chapter 78 / Section 26-78-118
Bonds - Tax exemption
Status: in_force

Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes. Acts 1965, No. 446, § 13; A.S.A. 1947, § 76-2313.

Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes.

Acts 1965, No. 446, § 13; A.S.A. 1947, § 76-2313.
Ark. Code Ann. § 26-62-107 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-107
Assessment of delinquent tax - Time limitations
Status: in_force

No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time. Acts 1993, No. 1119, § 7.

No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.

Acts 1993, No. 1119, § 7.
Ark. Code Ann. § 26-75-320 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-320
Procedures and penalties for enforcement
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter. (b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city. Amended by Act 2019, No. 910,§ 4448, eff. 7/1/2019. Acts 2001, No. 1561, § 2.

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

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

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

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

Amended by Act 2019, No. 910,§ 4448, eff. 7/1/2019.

Acts 2001, No. 1561, § 2.
Ark. Code Ann. § 26-56-223 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-223
Definitions
Status: in_force

As used in this section and §§ 26-56-224 - 26-56-231 : (1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102 , shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and (2) "Distillate special fuel" means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil. Acts 1995, No. 954, § 1.

As used in this section and §§ 26-56-224 - 26-56-231 :

(1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102 , shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and

(2) "Distillate special fuel" means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-18-602 — AR Code / Title 26 / Chapter 18 / Subchapter 6 / Section 26-18-602
Judicial review of cancellation decision
Status: in_force

(a) (1) A taxpayer may seek judicial relief from an administrative decision rendered after a hearing cancelling a license, permit, or registration by filing suit within thirty (30) days of the date of the administrative decision. (2) Jurisdiction for suit under subdivision (a)(1) of this section is in the Pulaski County Circuit Court or the Arkansas circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (3) (A) A taxpayer shall not operate a business after thirty (30) calendar days from the issuance of an administrative decision cancelling a license, permit, or registration unless the taxpayer obtains an order from the circuit court staying the effect of the administrative decision. (B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the Secretary of the Department of Finance and Administration provides proof that the taxpayer has failed to timely file returns for taxes administered by the secretary or has failed to timely pay taxes administered by the secretary after the date suit is filed under this section. (b) The secretary may seek judicial relief from an adverse decision of the Tax Appeals Commission under § 26-18-1117 by filing suit in circuit court within thirty (30) calendar days of the date of the decision. Amended by Act 2021, No. 593,§ 18, eff. 1/1/2023. Acts 1979, No. 401, § 17; A.S.A. 1947, § 84-4717.

(a) (1) A taxpayer may seek judicial relief from an administrative decision rendered after a hearing cancelling a license, permit, or registration by filing suit within thirty (30) days of the date of the administrative decision. (2) Jurisdiction for suit under subdivision (a)(1) of this section is in the Pulaski County Circuit Court or the Arkansas circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (3) (A) A taxpayer shall not operate a business after thirty (30) calendar days from the issuance of an administrative decision cancelling a license, permit, or registration unless the taxpayer obtains an order from the circuit court staying the effect of the administrative decision. (B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the Secretary of the Department of Finance and Administration provides proof that the taxpayer has failed to timely file returns for taxes administered by the secretary or has failed to timely pay taxes administered by the secretary after the date suit is filed under this section.

(1) A taxpayer may seek judicial relief from an administrative decision rendered after a hearing cancelling a license, permit, or registration by filing suit within thirty (30) days of the date of the administrative decision.

(2) Jurisdiction for suit under subdivision (a)(1) of this section is in the Pulaski County Circuit Court or the Arkansas circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.

(3) (A) A taxpayer shall not operate a business after thirty (30) calendar days from the issuance of an administrative decision cancelling a license, permit, or registration unless the taxpayer obtains an order from the circuit court staying the effect of the administrative decision. (B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the Secretary of the Department of Finance and Administration provides proof that the taxpayer has failed to timely file returns for taxes administered by the secretary or has failed to timely pay taxes administered by the secretary after the date suit is filed under this section.

(A) A taxpayer shall not operate a business after thirty (30) calendar days from the issuance of an administrative decision cancelling a license, permit, or registration unless the taxpayer obtains an order from the circuit court staying the effect of the administrative decision.

(B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the Secretary of the Department of Finance and Administration provides proof that the taxpayer has failed to timely file returns for taxes administered by the secretary or has failed to timely pay taxes administered by the secretary after the date suit is filed under this section.

(b) The secretary may seek judicial relief from an adverse decision of the Tax Appeals Commission under § 26-18-1117 by filing suit in circuit court within thirty (30) calendar days of the date of the decision.

Amended by Act 2021, No. 593,§ 18, eff. 1/1/2023.

Acts 1979, No. 401, § 17; A.S.A. 1947, § 84-4717.
Ark. Code Ann. § 26-26-1303 — AR Code / Title 26 / Chapter 26 / Subchapter 13 / Section 26-26-1303
Power and authority
Status: in_force

(a) Any person appointed to reassess the property or any class of property in any county, or district or subdivision thereof, shall have all the power and authority given by law to deputy county assessors and shall perform all the duties and be subject to all restrictions and penalties imposed by law upon deputy county assessors. (b) (1) Appointees shall have access to all public records and files which may be needful or serviceable in the performance of the duty imposed and while engaged in this duty shall be entitled to have the custody and possession of the assessment roll containing the original assessment in the district and all other statements and memoranda relative thereto. (2) A blank assessment roll, if necessary, and all property statements and other blank forms needful for the purpose of reassessment shall be furnished by the county clerk at the expense of the county. Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.

(a) Any person appointed to reassess the property or any class of property in any county, or district or subdivision thereof, shall have all the power and authority given by law to deputy county assessors and shall perform all the duties and be subject to all restrictions and penalties imposed by law upon deputy county assessors.

(b) (1) Appointees shall have access to all public records and files which may be needful or serviceable in the performance of the duty imposed and while engaged in this duty shall be entitled to have the custody and possession of the assessment roll containing the original assessment in the district and all other statements and memoranda relative thereto. (2) A blank assessment roll, if necessary, and all property statements and other blank forms needful for the purpose of reassessment shall be furnished by the county clerk at the expense of the county.

(1) Appointees shall have access to all public records and files which may be needful or serviceable in the performance of the duty imposed and while engaged in this duty shall be entitled to have the custody and possession of the assessment roll containing the original assessment in the district and all other statements and memoranda relative thereto.

(2) A blank assessment roll, if necessary, and all property statements and other blank forms needful for the purpose of reassessment shall be furnished by the county clerk at the expense of the county.

Acts 1927, No. 129, § 29; Pope's Dig., § 2055; A.S.A. 1947, § 84-464.
Ark. Code Ann. § 26-74-611 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-611
Procedures and penalties for enforcement
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and the state compensating tax, as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter. (b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any eligible county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from the sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the eligible county. Amended by Act 2019, No. 910,§ 4413, eff. 7/1/2019. Acts 2001, No. 1796, § 1.

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

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

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

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

Amended by Act 2019, No. 910,§ 4413, eff. 7/1/2019.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-51-2605 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2605
Fees
Status: in_force

(a) (1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas major historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas major historic rehabilitation income tax credit to other holders. (2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed the lesser of one percent (1%) of the amount of the Arkansas major historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas major historic rehabilitation income tax credit transferred. (b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

(a) (1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas major historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas major historic rehabilitation income tax credit to other holders. (2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed the lesser of one percent (1%) of the amount of the Arkansas major historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas major historic rehabilitation income tax credit transferred.

(1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas major historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas major historic rehabilitation income tax credit to other holders.

(A) An application for an Arkansas major historic rehabilitation income tax credit; and

(B) A request to record transfers of interests in an Arkansas major historic rehabilitation income tax credit to other holders.

(2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed the lesser of one percent (1%) of the amount of the Arkansas major historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas major historic rehabilitation income tax credit transferred.

(b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter.

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-75-505 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-505
Collection of tax
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter concurrently with and in the same manner as taxes collected under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) This additional tax shall be collected by the secretary for the benefit of the city and shall be deposited into the Local Sales and Use Tax Trust Fund for distribution back to the city. Amended by Act 2019, No. 910,§ 4459, eff. 7/1/2019. Acts 1968 (1st Ex. Sess.), No. 4, § 3; A.S.A. 1947, § 19-4510; Acts 1989, No. 798, § 1; 1995, No. 211, § 2.

(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter concurrently with and in the same manner as taxes collected under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) This additional tax shall be collected by the secretary for the benefit of the city and shall be deposited into the Local Sales and Use Tax Trust Fund for distribution back to the city.

Amended by Act 2019, No. 910,§ 4459, eff. 7/1/2019.

Acts 1968 (1st Ex. Sess.), No. 4, § 3; A.S.A. 1947, § 19-4510; Acts 1989, No. 798, § 1; 1995, No. 211, § 2.
Ark. Code Ann. § 26-65-105 — AR Code / Title 26 / Chapter 65 / Section 26-65-105
Administration
Status: in_force

The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..

The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Ark. Code Ann. § 26-51-1214 — AR Code / Title 26 / Chapter 51 / Subchapter 12 / Section 26-51-1214
Sales of natural gas and electricity - Exemption
Status: in_force

(a) Sales of natural gas and electricity to taxpayers qualified under § 26-51-1212(1) or § 26-51-1212(2) for use in connection with the steel mill shall be exempt from the Arkansas gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas compensating use tax, levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any other state or local tax administered under those acts. (b) The benefits of exemptions granted pursuant to this section shall become effective on July 1, 1991. Acts 1991, No. 136, § 4; 1991, No. 137, § 4.

(a) Sales of natural gas and electricity to taxpayers qualified under § 26-51-1212(1) or § 26-51-1212(2) for use in connection with the steel mill shall be exempt from the Arkansas gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas compensating use tax, levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and any other state or local tax administered under those acts.

(b) The benefits of exemptions granted pursuant to this section shall become effective on July 1, 1991.

Acts 1991, No. 136, § 4; 1991, No. 137, § 4.
Ark. Code Ann. § 26-26-1903 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1903
Criteria for reappraisal
Status: in_force

The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria: (1) The length of time since the last countywide reappraisal; (2) The level and quality of assessment within the county; (3) The parcel counts within each county; and (4) The cost of reappraisal. Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.

The Assessment Coordination Division shall determine which counties shall be required to complete reappraisals in the years stated in § 26-26-1902(b) , based on the following criteria:

(1) The length of time since the last countywide reappraisal;

(2) The level and quality of assessment within the county;

(3) The parcel counts within each county; and

(4) The cost of reappraisal.

Acts 1999, No. 1185, § 2; 2001, No. 1058, § 2.
Ark. Code Ann. § 26-56-221 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-221
Distribution of taxes
Status: in_force

(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A) , shall be remitted to the Treasurer of State separate from other distillate special fuel taxes. (b) The gross amount of the taxes described in subsection (a) of this section shall be distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., without making any deduction for credit to the Constitutional Officers Fund and the State Central Services Fund. Acts 1979, No. 437, § 3; A.S.A. 1947, § 75-1241.1; Acts 2009, No. 655, § 68; 2011, No. 983, § 16.

(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A) , shall be remitted to the Treasurer of State separate from other distillate special fuel taxes.

(b) The gross amount of the taxes described in subsection (a) of this section shall be distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., without making any deduction for credit to the Constitutional Officers Fund and the State Central Services Fund.

Acts 1979, No. 437, § 3; A.S.A. 1947, § 75-1241.1; Acts 2009, No. 655, § 68; 2011, No. 983, § 16.
Ark. Code Ann. § 26-26-1205 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1205
Manufacturers
Status: in_force

(a) Every person who shall purchase, receive, or hold personal property of any description for the purpose of adding to the value thereof by process of manufacturing, refining, rectifying, or by combination of different materials, with a view of making a gain or profit by so doing, shall be held to be a manufacturer. He or she shall make out and deliver to the county assessor a sworn statement of the amount of his or her other personal property subject to taxation, also including in his or her statement the average value, estimated as provided in § 26-26-1203 , of all articles purchased, received, or otherwise held for the purpose of being used, in whole or in part, in any process or operation of manufacturing, combining, rectifying, or refining which from time to time he or she shall have on hand during the year next previous to the time of making the statement, if so long he or she shall have been engaged in such manufacturing business, and, if not, then during the time he or she shall have been so engaged. (b) Every person owning a manufacturing establishment of any kind and every manufacturer shall list as a part of his or her manufacturer's stock the value of all engines and machinery of every description, used or designed to be used for the indicated purpose. Acts 1883, No. 114, § 28, p. 199; C. & M. Dig., § 9944; Pope's Dig., § 13728; A.S.A. 1947, § 84-431.

(a) Every person who shall purchase, receive, or hold personal property of any description for the purpose of adding to the value thereof by process of manufacturing, refining, rectifying, or by combination of different materials, with a view of making a gain or profit by so doing, shall be held to be a manufacturer. He or she shall make out and deliver to the county assessor a sworn statement of the amount of his or her other personal property subject to taxation, also including in his or her statement the average value, estimated as provided in § 26-26-1203 , of all articles purchased, received, or otherwise held for the purpose of being used, in whole or in part, in any process or operation of manufacturing, combining, rectifying, or refining which from time to time he or she shall have on hand during the year next previous to the time of making the statement, if so long he or she shall have been engaged in such manufacturing business, and, if not, then during the time he or she shall have been so engaged.

(b) Every person owning a manufacturing establishment of any kind and every manufacturer shall list as a part of his or her manufacturer's stock the value of all engines and machinery of every description, used or designed to be used for the indicated purpose.

Acts 1883, No. 114, § 28, p. 199; C. & M. Dig., § 9944; Pope's Dig., § 13728; A.S.A. 1947, § 84-431.
Ark. Code Ann. § 26-57-233 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-233
Salesperson - Restrictions - Violations
Status: in_force

A salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers or retailers of tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state may do so only under the following restrictions: (1) The salesperson shall secure a permit from the Director of Arkansas Tobacco Control; (2) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products are consigned or delivered only to permitted manufacturers or permitted wholesalers; and (3) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted retailers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be delivered to the retailer only by a permitted wholesaler. Amended by Act 2019, No. 1071,§ 17, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 10, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 23, eff. 8/16/2013. Acts 1977, No. 546, §§ 10, 23; A.S.A. 1947, §§ 84-4510, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 655, § 71; 2009, No. 785, § 19.

A salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers or retailers of tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state may do so only under the following restrictions:

(1) The salesperson shall secure a permit from the Director of Arkansas Tobacco Control;

(2) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products are consigned or delivered only to permitted manufacturers or permitted wholesalers; and

(3) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted retailers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be delivered to the retailer only by a permitted wholesaler.

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

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

Amended by Act 2013, No. 1273,§ 23, eff. 8/16/2013.

Acts 1977, No. 546, §§ 10, 23; A.S.A. 1947, §§ 84-4510, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 655, § 71; 2009, No. 785, § 19.
Ark. Code Ann. § 26-37-312 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-312
[Repealed]
Status: repealed

Repealed by Act 2015, No. 1229,§ 4, eff. 7/22/2015. Acts 1941, No. 437, § 2; A.S.A. 1947, § 84-1232.

Repealed by Act 2015, No. 1229,§ 4, eff. 7/22/2015.

Acts 1941, No. 437, § 2; A.S.A. 1947, § 84-1232.
Ark. Code Ann. § 26-53-142 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-142
Fire protection equipment and emergency equipment - Definition
Status: in_force

(a) The gross receipts or gross proceeds derived from a purchase of or repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under: (1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.; (2) This subchapter; and (3) All other state, local, and county sales and use taxes. (b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under: (1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.; (2) This subchapter; and (3) All other state, local, and county sales and use taxes. (c) (1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section. (2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire. Amended by Act 2021, No. 125,§ 2, eff. 5/1/2021. Acts 1995, No. 1010, § 1; 1997, No. 441, § 1; 2003, No. 1473, § 65.

(a) The gross receipts or gross proceeds derived from a purchase of or repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under: (1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.; (2) This subchapter; and (3) All other state, local, and county sales and use taxes.

(1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;

(2) This subchapter; and

(3) All other state, local, and county sales and use taxes.

(b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under: (1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.; (2) This subchapter; and (3) All other state, local, and county sales and use taxes.

(1) The Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;

(2) This subchapter; and

(3) All other state, local, and county sales and use taxes.

(c) (1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section. (2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire.

(1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section.

(2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire.

Amended by Act 2021, No. 125,§ 2, eff. 5/1/2021.

Acts 1995, No. 1010, § 1; 1997, No. 441, § 1; 2003, No. 1473, § 65.
Ark. Code Ann. § 26-20-102 — AR Code / Title 26 / Chapter 20 / Section 26-20-102
Definitions
Status: in_force

As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement; (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction; (3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales and use tax functions; (4) [Repealed.] (5) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (6) "Sales tax" means the tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.; (7) "Seller" means any person making sales, leases or rentals of personal property or services; (8) "State" means any state of the United States and the District of Columbia; and (9) "Use tax" means the tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Amended by Act 2019, No. 910,§ 3672, eff. 7/1/2019. Acts 2001, No. 1279, § 2.

As used in this chapter:

(1) "Agreement" means the Streamlined Sales and Use Tax Agreement;

(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;

(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales and use tax functions;

(4) [Repealed.]

(5) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(6) "Sales tax" means the tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;

(7) "Seller" means any person making sales, leases or rentals of personal property or services;

(8) "State" means any state of the United States and the District of Columbia; and

(9) "Use tax" means the tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Amended by Act 2019, No. 910,§ 3672, eff. 7/1/2019.

Acts 2001, No. 1279, § 2.
Ark. Code Ann. § 26-52-205 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-205
Display required
Status: in_force

The permit shall at all times be conspicuously displayed at the place of business for which the permit was issued. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.

The permit shall at all times be conspicuously displayed at the place of business for which the permit was issued.

Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
Ark. Code Ann. § 26-18-1112 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1112
Service of process
Status: in_force

(a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department.

(1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record;

(2) The address of the taxpayer's representative of record; or

(3) The address designated by the Department of Finance and Administration as the proper place of service on the department.

(b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons.

(1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule;

(A) Prescribe other methods of service of process.

(B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule;

(2) Establish methods of electronic filing and service of process; and

(3) Order that notice be given to additional persons.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-1101 — AR Code / Title 26 / Chapter 57 / Subchapter 11 / Section 26-57-1101
Additional tax - Cigarettes
Status: in_force

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state. (b) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes. Amended by Act 2019, No. 910,§ 4202, eff. 7/1/2019. Acts 1997, No. 434, § 5; 2007, No. 817, § 7.

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.

(b) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.

Amended by Act 2019, No. 910,§ 4202, eff. 7/1/2019.

Acts 1997, No. 434, § 5; 2007, No. 817, § 7.
Ark. Code Ann. § 26-2-104 — AR Code / Title 26 / Chapter 2 / Section 26-2-104
Violations in assessment or equalization generally
Status: in_force

Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100). Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.

Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100).

Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.
Ark. Code Ann. § 26-51-920 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-920
Casinos - Withholding and reporting
Status: in_force

(a) (1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, that is required to make a return under 26 U.S.C. § 6041 , as in effect on January 1, 2021, with respect to the payment of gambling winnings to a person shall also file a report with the Secretary of the Department of Finance and Administration that contains the same information and is filed in the same manner as required for the return filed under 26 U.S.C. § 6041 , as in effect on January 1, 2021. (2) (A) The report required under subdivision (a)(1) of this section shall be filed electronically with the secretary on or before January 31 of each year for the preceding calendar year. (B) The secretary shall provide a method for casinos to file the report required under subdivision (a)(1) of this section electronically. (b) (1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, and making payments of gambling winnings that are subject either to withholding or backup withholding under 26 U.S.C. § 3402 , as in effect on January 1, 2021, or 26 U.S.C. § 3406 , as in effect on January 1, 2021, shall also withhold Arkansas income tax on the same payments of gambling winnings. (2) Arkansas income tax shall be withheld from the payment of gambling winnings under subdivision (b)(1) of this section at the rate of five and nine-tenths percent (5.9%) or the highest income tax rate imposed on individual taxpayers under § 26-51-201 , whichever is less. (3) (A) The amounts withheld by a casino under this subsection shall be remitted to the secretary electronically on or before the fifteenth day of the month following payment of the gambling winnings by the casino. (B) The secretary shall provide a method for casinos to report and pay amounts withheld under this subsection to the secretary electronically. Added by Act 2021, No. 592,§ 1, eff. 7/28/2021.

(a) (1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, that is required to make a return under 26 U.S.C. § 6041 , as in effect on January 1, 2021, with respect to the payment of gambling winnings to a person shall also file a report with the Secretary of the Department of Finance and Administration that contains the same information and is filed in the same manner as required for the return filed under 26 U.S.C. § 6041 , as in effect on January 1, 2021. (2) (A) The report required under subdivision (a)(1) of this section shall be filed electronically with the secretary on or before January 31 of each year for the preceding calendar year. (B) The secretary shall provide a method for casinos to file the report required under subdivision (a)(1) of this section electronically.

(1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, that is required to make a return under 26 U.S.C. § 6041 , as in effect on January 1, 2021, with respect to the payment of gambling winnings to a person shall also file a report with the Secretary of the Department of Finance and Administration that contains the same information and is filed in the same manner as required for the return filed under 26 U.S.C. § 6041 , as in effect on January 1, 2021.

(2) (A) The report required under subdivision (a)(1) of this section shall be filed electronically with the secretary on or before January 31 of each year for the preceding calendar year. (B) The secretary shall provide a method for casinos to file the report required under subdivision (a)(1) of this section electronically.

(A) The report required under subdivision (a)(1) of this section shall be filed electronically with the secretary on or before January 31 of each year for the preceding calendar year.

(B) The secretary shall provide a method for casinos to file the report required under subdivision (a)(1) of this section electronically.

(b) (1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, and making payments of gambling winnings that are subject either to withholding or backup withholding under 26 U.S.C. § 3402 , as in effect on January 1, 2021, or 26 U.S.C. § 3406 , as in effect on January 1, 2021, shall also withhold Arkansas income tax on the same payments of gambling winnings. (2) Arkansas income tax shall be withheld from the payment of gambling winnings under subdivision (b)(1) of this section at the rate of five and nine-tenths percent (5.9%) or the highest income tax rate imposed on individual taxpayers under § 26-51-201 , whichever is less. (3) (A) The amounts withheld by a casino under this subsection shall be remitted to the secretary electronically on or before the fifteenth day of the month following payment of the gambling winnings by the casino. (B) The secretary shall provide a method for casinos to report and pay amounts withheld under this subsection to the secretary electronically.

(1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, and making payments of gambling winnings that are subject either to withholding or backup withholding under 26 U.S.C. § 3402 , as in effect on January 1, 2021, or 26 U.S.C. § 3406 , as in effect on January 1, 2021, shall also withhold Arkansas income tax on the same payments of gambling winnings.

(2) Arkansas income tax shall be withheld from the payment of gambling winnings under subdivision (b)(1) of this section at the rate of five and nine-tenths percent (5.9%) or the highest income tax rate imposed on individual taxpayers under § 26-51-201 , whichever is less.

(3) (A) The amounts withheld by a casino under this subsection shall be remitted to the secretary electronically on or before the fifteenth day of the month following payment of the gambling winnings by the casino. (B) The secretary shall provide a method for casinos to report and pay amounts withheld under this subsection to the secretary electronically.

(A) The amounts withheld by a casino under this subsection shall be remitted to the secretary electronically on or before the fifteenth day of the month following payment of the gambling winnings by the casino.

(B) The secretary shall provide a method for casinos to report and pay amounts withheld under this subsection to the secretary electronically.

Added by Act 2021, No. 592,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-82-110 — AR Code / Title 26 / Chapter 82 / Section 26-82-110
Applicability of tax
Status: in_force

(a) A local sales and use tax levied under this chapter applies to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas vendor or an out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the local sales and use tax, if any, under the sourcing rules in §§ 26-52-521 and 26-52-522 . Acts 2011, No. 828, § 1.

(a) A local sales and use tax levied under this chapter applies to sales of items and services sold by a business and shall be administered under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas vendor or an out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the local sales and use tax, if any, under the sourcing rules in §§ 26-52-521 and 26-52-522 .

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-36-207 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-207
Garnishment proceedings authorized
Status: in_force

(a) (1) If the tax upon personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise of a person, association, or corporation remains unpaid after October 15 in any year and the county collector is unable to find any personal property of the person, association, or corporation on which to levy to make the taxes due, then the county collector shall present the account for taxes to any person who may be indebted to the person, association, or corporation, and demand the payment of the taxes. (2) The person to whom the account for taxes is presented shall pay over to the county collector the amount of the taxes that the person owes up to the amount of the debt and take the county collector's receipt for the payment. The receipt shall be taken in all courts of this state as payment on the taxpayer's indebtedness to the full amount expressed on the county collector's receipt. (b) If the person should fail or refuse, on demand, to pay over the amount of the tax that he or she owes to the county collector, the county collector shall file a statement of the amount of the tax with the person so refusing, which shall operate as a garnishment upon the person so served. The county collector shall proceed to collect the taxes in the manner fixed by law in cases of garnishment. (c) No person shall be compelled to pay any debt before it may be due nor a greater amount than he or she may be owing the person, corporation, or association. (d) The cost of garnishment shall be paid by the party refusing to pay the taxes when so requested. Acts 1883, No. 114, § 119, p. 199; 1887, No. 92, § 43, p. 143; C. & M. Dig., § 10069; Pope's Dig., § 13830; A.S.A. 1947, § 84-1016; Acts 2011, No. 175, § 12.

(a) (1) If the tax upon personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise of a person, association, or corporation remains unpaid after October 15 in any year and the county collector is unable to find any personal property of the person, association, or corporation on which to levy to make the taxes due, then the county collector shall present the account for taxes to any person who may be indebted to the person, association, or corporation, and demand the payment of the taxes. (2) The person to whom the account for taxes is presented shall pay over to the county collector the amount of the taxes that the person owes up to the amount of the debt and take the county collector's receipt for the payment. The receipt shall be taken in all courts of this state as payment on the taxpayer's indebtedness to the full amount expressed on the county collector's receipt.

(1) If the tax upon personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise of a person, association, or corporation remains unpaid after October 15 in any year and the county collector is unable to find any personal property of the person, association, or corporation on which to levy to make the taxes due, then the county collector shall present the account for taxes to any person who may be indebted to the person, association, or corporation, and demand the payment of the taxes.

(2) The person to whom the account for taxes is presented shall pay over to the county collector the amount of the taxes that the person owes up to the amount of the debt and take the county collector's receipt for the payment. The receipt shall be taken in all courts of this state as payment on the taxpayer's indebtedness to the full amount expressed on the county collector's receipt.

(b) If the person should fail or refuse, on demand, to pay over the amount of the tax that he or she owes to the county collector, the county collector shall file a statement of the amount of the tax with the person so refusing, which shall operate as a garnishment upon the person so served. The county collector shall proceed to collect the taxes in the manner fixed by law in cases of garnishment.

(c) No person shall be compelled to pay any debt before it may be due nor a greater amount than he or she may be owing the person, corporation, or association.

(d) The cost of garnishment shall be paid by the party refusing to pay the taxes when so requested.

Acts 1883, No. 114, § 119, p. 199; 1887, No. 92, § 43, p. 143; C. & M. Dig., § 10069; Pope's Dig., § 13830; A.S.A. 1947, § 84-1016; Acts 2011, No. 175, § 12.
Ark. Code Ann. § 26-3-202 — AR Code / Title 26 / Chapter 3 / Subchapter 2 / Section 26-3-202
Money
Status: in_force

(a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citizen or resident of the State of Arkansas are made taxable for all state, county, school, and municipal purposes. (b) Each person in the state required by law to list property shall make out and deliver to the county assessor, verified by the property owner's oath or affirmation, a list of all moneys, certificates, and circulating notes described in this section in his or her possession or under his or her control on January 1 of each year, which he or she is required to list for taxation, either as holder or owner thereof, or as guardian, parent, spouse, executor, administrator, receiver, accounting officer, partner, agent, or factor. Acts 1895, No. 10, § 1, p. 15; C. & M. Dig., § 9857; Pope's Dig., § 13602; A.S.A. 1947, § 84-205.

(a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citizen or resident of the State of Arkansas are made taxable for all state, county, school, and municipal purposes.

(b) Each person in the state required by law to list property shall make out and deliver to the county assessor, verified by the property owner's oath or affirmation, a list of all moneys, certificates, and circulating notes described in this section in his or her possession or under his or her control on January 1 of each year, which he or she is required to list for taxation, either as holder or owner thereof, or as guardian, parent, spouse, executor, administrator, receiver, accounting officer, partner, agent, or factor.

Acts 1895, No. 10, § 1, p. 15; C. & M. Dig., § 9857; Pope's Dig., § 13602; A.S.A. 1947, § 84-205.
Ark. Code Ann. § 26-53-138 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-138
Exemption for property purchased for use in performance of construction contract - Definition
Status: in_force

(a) A contractor that purchases tangible personal property which becomes a recognizable part of a completed structure or improvement to real property and which is purchased for use or consumption in the performance of construction contracts shall be entitled to a rebate on any additional gross receipts tax or compensating use tax levied by the state or any city or county if: (1) The construction contract for which the tangible personal property was purchased is entered into prior to the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax; and (2) The contractor paid the additional gross receipts or compensating use tax to the seller. (b) As used in this section, "construction contract" means a contract to construct, manage, or supervise the construction, erection, or substantial modification of a building or other improvement or structure affixed to real property. "Construction contract" shall not mean a contract to produce tangible personal property. (c) The rebate provided by this section shall apply to tangible personal property purchased within five (5) years from the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax. (d) The rebate provided by this section shall not apply to cost-plus contracts which allow the contractor to pass any additional tax on to the principal as a part of the contractor's costs. (e) Interest shall not accrue or be paid on an amount subject to a claim for rebate pursuant to this section. (f) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for claiming a rebate as provided by this section. Amended by Act 2019, No. 910,§ 3916, eff. 7/1/2019. Acts 1995, No. 387, §§ 1-3; 2007, No. 181, § 38.

(a) A contractor that purchases tangible personal property which becomes a recognizable part of a completed structure or improvement to real property and which is purchased for use or consumption in the performance of construction contracts shall be entitled to a rebate on any additional gross receipts tax or compensating use tax levied by the state or any city or county if: (1) The construction contract for which the tangible personal property was purchased is entered into prior to the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax; and (2) The contractor paid the additional gross receipts or compensating use tax to the seller.

(1) The construction contract for which the tangible personal property was purchased is entered into prior to the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax; and

(2) The contractor paid the additional gross receipts or compensating use tax to the seller.

(b) As used in this section, "construction contract" means a contract to construct, manage, or supervise the construction, erection, or substantial modification of a building or other improvement or structure affixed to real property. "Construction contract" shall not mean a contract to produce tangible personal property.

(c) The rebate provided by this section shall apply to tangible personal property purchased within five (5) years from the effective date of the levy of the additional state, city, or county gross receipts tax or compensating use tax.

(d) The rebate provided by this section shall not apply to cost-plus contracts which allow the contractor to pass any additional tax on to the principal as a part of the contractor's costs.

(e) Interest shall not accrue or be paid on an amount subject to a claim for rebate pursuant to this section.

(f) The Secretary of the Department of Finance and Administration shall promulgate rules and prescribe forms for claiming a rebate as provided by this section.

Amended by Act 2019, No. 910,§ 3916, eff. 7/1/2019.

Acts 1995, No. 387, §§ 1-3; 2007, No. 181, § 38.
Ark. Code Ann. § 26-58-117 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-117
Responsibility for filing reports
Status: in_force

(a) (1) Notwithstanding the provisions of §§ 26-58-114 and 26-58-116 , either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, shall report and pay severance taxes thereon as required in §§ 26-58-114 and 26-58-116 . (2) However, if either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, files the report as required in §§ 26-58-114 and 26-58-116 and pays the severance taxes during any reporting period, the other shall be relieved of the responsibility of filing such report. (b) Both the producer of natural gas and the purchaser of natural gas shall be required to file their reports under §§ 26-58-114 and 26-58-116 . Acts 1977, No. 456, § 1; A.S.A. 1947, § 84-2104.1; Acts 2009, No. 145, § 3; 2011, No. 278, § 5.

(a) (1) Notwithstanding the provisions of §§ 26-58-114 and 26-58-116 , either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, shall report and pay severance taxes thereon as required in §§ 26-58-114 and 26-58-116 . (2) However, if either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, files the report as required in §§ 26-58-114 and 26-58-116 and pays the severance taxes during any reporting period, the other shall be relieved of the responsibility of filing such report.

(1) Notwithstanding the provisions of §§ 26-58-114 and 26-58-116 , either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, shall report and pay severance taxes thereon as required in §§ 26-58-114 and 26-58-116 .

(2) However, if either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, files the report as required in §§ 26-58-114 and 26-58-116 and pays the severance taxes during any reporting period, the other shall be relieved of the responsibility of filing such report.

(b) Both the producer of natural gas and the purchaser of natural gas shall be required to file their reports under §§ 26-58-114 and 26-58-116 .

Acts 1977, No. 456, § 1; A.S.A. 1947, § 84-2104.1; Acts 2009, No. 145, § 3; 2011, No. 278, § 5.
Ark. Code Ann. § 26-36-314 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-314
Priorities of claims
Status: in_force

Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter. Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.

Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter.

Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.
Ark. Code Ann. § 26-59-107 — AR Code / Title 26 / Chapter 59 / Section 26-59-107
Tax imposed - Nonresident estates
Status: in_force

(a) A tax is imposed upon the transfer of all real, tangible, and intangible personal property located in the State of Arkansas of any nonresident of this state in a sum equal to the proportion of the federal credit allowable under the federal estate tax laws, 26 U.S.C. § 2001 et seq., as in effect on January 1, 2002, for estate, inheritance, legacy, and succession taxes that the Arkansas property of such a deceased person bears to the property of the entire estate, wherever located. (b) "Arkansas property" shall be construed to include, without limiting its generality by this specification, the following items of intangible personal property: (1) Debts including bank deposits owed to the decedent by any individual resident in this state, or by any bank or other corporation organized under the laws of this state, or by any national bank doing business in this state without regard to the physical location of any written evidence of indebtedness; and (2) Shares of the capital stock of any corporation organized under the laws of this state without regard to the physical location of the stock certificate. (c) However, if the decedent at the time of death was a resident of a state or territory of the United States that, at the time of his or her death, provides an exemption to a resident of this state from transfer or death taxes, then the nonresident of the other state or territory shall be exempt from the payment of the estate or inheritance tax in this state. (d) However, if no federal estate tax is imposed upon the transfer of property, no Arkansas estate tax shall be imposed on the transfer of property. Acts 1941, No. 136, § 4; 1945, No. 294, § 3; 1949, No. 284, § 1; 1983, No. 379, § 18; A.S.A. 1947, § 63-104; Acts 1999, No. 1126, § 41; 2003, No. 645, § 3.

(a) A tax is imposed upon the transfer of all real, tangible, and intangible personal property located in the State of Arkansas of any nonresident of this state in a sum equal to the proportion of the federal credit allowable under the federal estate tax laws, 26 U.S.C. § 2001 et seq., as in effect on January 1, 2002, for estate, inheritance, legacy, and succession taxes that the Arkansas property of such a deceased person bears to the property of the entire estate, wherever located.

(b) "Arkansas property" shall be construed to include, without limiting its generality by this specification, the following items of intangible personal property: (1) Debts including bank deposits owed to the decedent by any individual resident in this state, or by any bank or other corporation organized under the laws of this state, or by any national bank doing business in this state without regard to the physical location of any written evidence of indebtedness; and (2) Shares of the capital stock of any corporation organized under the laws of this state without regard to the physical location of the stock certificate.

(1) Debts including bank deposits owed to the decedent by any individual resident in this state, or by any bank or other corporation organized under the laws of this state, or by any national bank doing business in this state without regard to the physical location of any written evidence of indebtedness; and

(2) Shares of the capital stock of any corporation organized under the laws of this state without regard to the physical location of the stock certificate.

(c) However, if the decedent at the time of death was a resident of a state or territory of the United States that, at the time of his or her death, provides an exemption to a resident of this state from transfer or death taxes, then the nonresident of the other state or territory shall be exempt from the payment of the estate or inheritance tax in this state.

(d) However, if no federal estate tax is imposed upon the transfer of property, no Arkansas estate tax shall be imposed on the transfer of property.

Acts 1941, No. 136, § 4; 1945, No. 294, § 3; 1949, No. 284, § 1; 1983, No. 379, § 18; A.S.A. 1947, § 63-104; Acts 1999, No. 1126, § 41; 2003, No. 645, § 3.
Ark. Code Ann. § 26-21-106 — AR Code / Title 26 / Chapter 21 / Section 26-21-106
Relief from certain liability
Status: in_force

(a) Except as provided in subsection (c) of this section, a seller or certified service provider using a database provided by the Department of Finance and Administration shall not be liable to the State of Arkansas or its local jurisdictions for charging and collecting the incorrect amount of sales or use tax if the seller or the certified service provider relied on erroneous data provided by the department on sales or use tax rates, boundaries, taxing jurisdiction assignments, or the taxability matrix. (b) The department shall promulgate rules to provide a purchaser relief from a sales or use tax, penalties, and interest for failing to pay the correct amount of sales or use tax if erroneous information on sales or use tax rates, boundaries, or taxing jurisdiction assignments or in the taxability matrix provided by the department has been relied on by the purchaser, the purchaser's seller, or the purchaser's certified service provider. (c) (1) If the department provides an address-based boundary database for assigning taxing jurisdictions and their associated sales or use tax rates, the department may cease providing the relief from liability provided in subsections (a) and (b) of this section if the department gave the seller or the certified service provider adequate notice. (2) If a seller demonstrates that requiring the use of the address-based database would create an undue hardship, the department may extend the relief from liability to the seller for a designated period of time. (d) (1) If the effective date of a state sales or use tax rate change is less than thirty (30) days from the enactment of the statute providing the rate change, a seller is relieved of liability for failing to collect sales or use tax at the new rate if: (A) The seller collected sales or use tax at the effective rate immediately preceding the change; and (B) The seller's failure to collect at the newly effective sales or use tax rate does not extend beyond thirty (30) days after the date of enactment of the new sales or use tax rate. (2) The seller is not relieved of liability if the seller fraudulently failed to collect at the new sales or use tax rate or solicited purchasers based on the immediately preceding effective sales or use tax rate. Acts 2005, No. 2163, § 1; 2007, No. 181, § 5; 2011, No. 291, § 4.

(a) Except as provided in subsection (c) of this section, a seller or certified service provider using a database provided by the Department of Finance and Administration shall not be liable to the State of Arkansas or its local jurisdictions for charging and collecting the incorrect amount of sales or use tax if the seller or the certified service provider relied on erroneous data provided by the department on sales or use tax rates, boundaries, taxing jurisdiction assignments, or the taxability matrix.

(b) The department shall promulgate rules to provide a purchaser relief from a sales or use tax, penalties, and interest for failing to pay the correct amount of sales or use tax if erroneous information on sales or use tax rates, boundaries, or taxing jurisdiction assignments or in the taxability matrix provided by the department has been relied on by the purchaser, the purchaser's seller, or the purchaser's certified service provider.

(c) (1) If the department provides an address-based boundary database for assigning taxing jurisdictions and their associated sales or use tax rates, the department may cease providing the relief from liability provided in subsections (a) and (b) of this section if the department gave the seller or the certified service provider adequate notice. (2) If a seller demonstrates that requiring the use of the address-based database would create an undue hardship, the department may extend the relief from liability to the seller for a designated period of time.

(1) If the department provides an address-based boundary database for assigning taxing jurisdictions and their associated sales or use tax rates, the department may cease providing the relief from liability provided in subsections (a) and (b) of this section if the department gave the seller or the certified service provider adequate notice.

(2) If a seller demonstrates that requiring the use of the address-based database would create an undue hardship, the department may extend the relief from liability to the seller for a designated period of time.

(d) (1) If the effective date of a state sales or use tax rate change is less than thirty (30) days from the enactment of the statute providing the rate change, a seller is relieved of liability for failing to collect sales or use tax at the new rate if: (A) The seller collected sales or use tax at the effective rate immediately preceding the change; and (B) The seller's failure to collect at the newly effective sales or use tax rate does not extend beyond thirty (30) days after the date of enactment of the new sales or use tax rate. (2) The seller is not relieved of liability if the seller fraudulently failed to collect at the new sales or use tax rate or solicited purchasers based on the immediately preceding effective sales or use tax rate.

(1) If the effective date of a state sales or use tax rate change is less than thirty (30) days from the enactment of the statute providing the rate change, a seller is relieved of liability for failing to collect sales or use tax at the new rate if: (A) The seller collected sales or use tax at the effective rate immediately preceding the change; and (B) The seller's failure to collect at the newly effective sales or use tax rate does not extend beyond thirty (30) days after the date of enactment of the new sales or use tax rate.

(A) The seller collected sales or use tax at the effective rate immediately preceding the change; and

(B) The seller's failure to collect at the newly effective sales or use tax rate does not extend beyond thirty (30) days after the date of enactment of the new sales or use tax rate.

(2) The seller is not relieved of liability if the seller fraudulently failed to collect at the new sales or use tax rate or solicited purchasers based on the immediately preceding effective sales or use tax rate.

Acts 2005, No. 2163, § 1; 2007, No. 181, § 5; 2011, No. 291, § 4.
Ark. Code Ann. § 26-57-406 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-406
Unlicensed games a public nuisance - Seizure and sale - Redemption
Status: in_force

Every amusement device as defined in § 26-57-402 upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared to be a public nuisance and may be seized by any authorized agent of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration on an order of the Pulaski County Circuit Court. However, the owner of the amusement device shall have the privilege of redeeming the amusement device within ten (10) days by paying the tax due and costs. Amended by Act 2019, No. 910,§ 4170, eff. 7/1/2019. Acts 1939, No. 201, § 5; A.S.A. 1947, § 84-2614.

Every amusement device as defined in § 26-57-402 upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared to be a public nuisance and may be seized by any authorized agent of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration on an order of the Pulaski County Circuit Court. However, the owner of the amusement device shall have the privilege of redeeming the amusement device within ten (10) days by paying the tax due and costs.

Amended by Act 2019, No. 910,§ 4170, eff. 7/1/2019.

Acts 1939, No. 201, § 5; A.S.A. 1947, § 84-2614.
Ark. Code Ann. § 26-51-914 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-914
Furnishing exemption certificate to employer
Status: in_force

(a) Every employee whose wages are subject to the withholding provisions of this subchapter shall furnish his or her employer with a certificate showing the number of dependents claimed by the employee for purposes of withholding. (b) If any employee fails or refuses to furnish his or her employer with the certificate, the employer shall withhold from the wages of the employee as if the employee claimed no credit or exemption either for himself or herself or for any dependents. (c) The furnishing of information in the form required for federal income tax purposes shall be sufficient for the purposes of this section. Acts 1965, No. 132, § 19; A.S.A. 1947, § 84-2082.

(a) Every employee whose wages are subject to the withholding provisions of this subchapter shall furnish his or her employer with a certificate showing the number of dependents claimed by the employee for purposes of withholding.

(b) If any employee fails or refuses to furnish his or her employer with the certificate, the employer shall withhold from the wages of the employee as if the employee claimed no credit or exemption either for himself or herself or for any dependents.

(c) The furnishing of information in the form required for federal income tax purposes shall be sufficient for the purposes of this section.

Acts 1965, No. 132, § 19; A.S.A. 1947, § 84-2082.
Ark. Code Ann. § 26-79-106 — AR Code / Title 26 / Chapter 79 / Section 26-79-106
Interest earned on funds
Status: in_force

After January 1, 1992, all interest earned on county road fund moneys shall be credited to the county road fund and not to the county general fund. Acts 1991, No. 275, § 1.

After January 1, 1992, all interest earned on county road fund moneys shall be credited to the county road fund and not to the county general fund.

Acts 1991, No. 275, § 1.
Ark. Code Ann. § 26-52-203 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-203
Fee deposit or bond required
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall require prior to the issuance of any new Arkansas gross receipts tax permit the payment of a nonrefundable fee of fifty dollars ($50.00), which shall be remitted with each new application for a permit. (b) All persons doing a retail business in this state, which business is subject to the provisions of this chapter, who do not have a permanent domicile in this state, shall make a sufficient cash deposit or sufficient bond with the secretary to cover their annual sales tax before doing business in this state or before receiving a permit to do business in this state as provided in § 26-52-201 . (c) All revenues derived from the fees imposed by this section shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 3827, eff. 7/1/2019. Acts 1941, No. 386, §§ 12, 13; A.S.A. 1947, §§ 84-1913, 84-1914; Acts 1987, No. 372, § 1; 1993, No. 620, § 1.

(a) The Secretary of the Department of Finance and Administration shall require prior to the issuance of any new Arkansas gross receipts tax permit the payment of a nonrefundable fee of fifty dollars ($50.00), which shall be remitted with each new application for a permit.

(b) All persons doing a retail business in this state, which business is subject to the provisions of this chapter, who do not have a permanent domicile in this state, shall make a sufficient cash deposit or sufficient bond with the secretary to cover their annual sales tax before doing business in this state or before receiving a permit to do business in this state as provided in § 26-52-201 .

(c) All revenues derived from the fees imposed by this section shall be deposited into the State Treasury as nonrevenue receipts credited to the State Central Services Fund for use by the Revenue Division of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 3827, eff. 7/1/2019.

Acts 1941, No. 386, §§ 12, 13; A.S.A. 1947, §§ 84-1913, 84-1914; Acts 1987, No. 372, § 1; 1993, No. 620, § 1.
Ark. Code Ann. § 26-23-201 — AR Code / Title 26 / Chapter 23 / Subchapter 2 / Section 26-23-201
Title
Status: in_force

This act shall be referred to as the "Arkansas Property Taxpayer Bill of Rights". Acts 1999, No. 572, § 1.

This act shall be referred to as the "Arkansas Property Taxpayer Bill of Rights".

Acts 1999, No. 572, § 1.
Ark. Code Ann. § 26-58-106 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-106
Permits to engage in business
Status: in_force

(a) (1) Any individual or firm desiring to engage in the business of severing natural resources or timber before entering the business shall make application to the Secretary of the Department of Finance and Administration for a license or permit. (2) In a form of application to be prescribed by the secretary, the applicant shall state under oath his or her name and address, the business in which he or she desires to engage, and the counties in which he or she will carry on the proposed severing. (b) The applicant shall be deemed by his or her application to have agreed: (1) To abide by the provisions of this subchapter; (2) To promptly pay when due the severance tax imposed by this subchapter; and (3) That the severance tax imposed by this subchapter shall constitute and remain a lien on each unit of production until the severance tax is paid to the secretary. (c) Upon the filing of the application, the secretary shall issue a permit for which no charge shall be made. (d) Whoever shall engage in the business of severing natural resources or timber without first having made application for and securing the license or permit to engage in the business shall be guilty of a violation and upon conviction shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500). Amended by Act 2019, No. 910,§ 4233, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4232, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4231, eff. 7/1/2019. Acts 1947, No. 136, § 3; 1983, No. 254, § 3; A.S.A. 1947, § 84-2103; Acts 2005, No. 1994, § 178.

(a) (1) Any individual or firm desiring to engage in the business of severing natural resources or timber before entering the business shall make application to the Secretary of the Department of Finance and Administration for a license or permit. (2) In a form of application to be prescribed by the secretary, the applicant shall state under oath his or her name and address, the business in which he or she desires to engage, and the counties in which he or she will carry on the proposed severing.

(1) Any individual or firm desiring to engage in the business of severing natural resources or timber before entering the business shall make application to the Secretary of the Department of Finance and Administration for a license or permit.

(2) In a form of application to be prescribed by the secretary, the applicant shall state under oath his or her name and address, the business in which he or she desires to engage, and the counties in which he or she will carry on the proposed severing.

(b) The applicant shall be deemed by his or her application to have agreed: (1) To abide by the provisions of this subchapter; (2) To promptly pay when due the severance tax imposed by this subchapter; and (3) That the severance tax imposed by this subchapter shall constitute and remain a lien on each unit of production until the severance tax is paid to the secretary.

(1) To abide by the provisions of this subchapter;

(2) To promptly pay when due the severance tax imposed by this subchapter; and

(3) That the severance tax imposed by this subchapter shall constitute and remain a lien on each unit of production until the severance tax is paid to the secretary.

(c) Upon the filing of the application, the secretary shall issue a permit for which no charge shall be made.

(d) Whoever shall engage in the business of severing natural resources or timber without first having made application for and securing the license or permit to engage in the business shall be guilty of a violation and upon conviction shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).

Amended by Act 2019, No. 910,§ 4233, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4232, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4231, eff. 7/1/2019.

Acts 1947, No. 136, § 3; 1983, No. 254, § 3; A.S.A. 1947, § 84-2103; Acts 2005, No. 1994, § 178.
Ark. Code Ann. § 26-77-302 — AR Code / Title 26 / Chapter 77 / Subchapter 3 / Section 26-77-302
Amusement devices and vendors
Status: in_force

(a) A municipal corporation may license and tax amusement devices defined in § 26-57-402 and vendors of amusement devices defined in § 26-57-402 . (b) However, the fee for the license and tax shall not exceed the amount of tax imposed by § 26-57-404 . Acts 1939, No. 201, § 10; A.S.A. 1947, § 84-2617; Acts 2009, No. 655, § 124.

(a) A municipal corporation may license and tax amusement devices defined in § 26-57-402 and vendors of amusement devices defined in § 26-57-402 .

(b) However, the fee for the license and tax shall not exceed the amount of tax imposed by § 26-57-404 .

Acts 1939, No. 201, § 10; A.S.A. 1947, § 84-2617; Acts 2009, No. 655, § 124.
Ark. Code Ann. § 26-3-205 — AR Code / Title 26 / Chapter 3 / Subchapter 2 / Section 26-3-205
Timber rights
Status: in_force

(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such. (b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located. Acts 1905, No. 146, § 1, p. 361; C. & M. Dig., § 9855; Pope's Dig., § 13599; A.S.A. 1947, § 84-204.

(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.

(b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.

Acts 1905, No. 146, § 1, p. 361; C. & M. Dig., § 9855; Pope's Dig., § 13599; A.S.A. 1947, § 84-204.
Ark. Code Ann. § 26-75-801 — AR Code / Title 26 / Chapter 75 / Subchapter 8 / Section 26-75-801
Sales tax on sales made on or near airport premises
Status: in_force

(a) Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500). (b) The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility. Acts 1989, No. 277, § 1.

(a) Every city of the first class, city of the second class, and incorporated town by its ordinance may levy a tax of not more than twenty-five dollars ($25.00) per transaction on all sales of goods and services by businesses located on the premises of a municipal airport or a regional airport located within the city or by businesses located on property adjacent to the airport when such businesses provide goods and services for airplanes in excess of two thousand five hundred dollars ($2,500).

(b) The tax shall be collected in the manner prescribed by ordinance and shall be used for the maintenance, operation, or construction of the airport facility.

Acts 1989, No. 277, § 1.
Ark. Code Ann. § 26-26-1910 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1910
Scope
Status: in_force

The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor's duties in relation to the assessment of personal property or any other responsibilities of the county assessors not directly addressed in this subchapter. Acts 1999, No. 1185, § 9.

The provisions of this subchapter shall not affect either the duties of the county equalization board or the county assessor's duties in relation to the assessment of personal property or any other responsibilities of the county assessors not directly addressed in this subchapter.

Acts 1999, No. 1185, § 9.
Ark. Code Ann. § 26-58-203 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-203
Penalty
Status: in_force

Any person violating the provisions of this subchapter shall be guilty of a misdemeanor. A convicted offender shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or be imprisoned not less than thirty (30) days nor more than one (1) year, or be both so fined and imprisoned. Acts 1959, No. 57, § 8; A.S.A. 1947, § 84-2120.

Any person violating the provisions of this subchapter shall be guilty of a misdemeanor. A convicted offender shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or be imprisoned not less than thirty (30) days nor more than one (1) year, or be both so fined and imprisoned.

Acts 1959, No. 57, § 8; A.S.A. 1947, § 84-2120.
Ark. Code Ann. § 26-26-1001 — AR Code / Title 26 / Chapter 26 / Subchapter 10 / Section 26-26-1001
List of exempt real property
Status: in_force

The county assessor, at the time of making the assessment of real property subject to taxation, shall enter into a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public charity, and public buildings and property used exclusively for any public purpose, with the lot or tract of land on which the house or institution or public building is situated, and which are by law exempt from taxation. If the property is held and used for other public purposes, he or she shall state by whom or how it is held. Acts 1883, No. 114, § 72, p. 199; C. & M. Dig., § 9935; Pope's Dig., § 13700; A.S.A. 1947, § 84-459; Acts 1997, No. 336, § 1.

The county assessor, at the time of making the assessment of real property subject to taxation, shall enter into a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, and institutions of purely public charity, and public buildings and property used exclusively for any public purpose, with the lot or tract of land on which the house or institution or public building is situated, and which are by law exempt from taxation. If the property is held and used for other public purposes, he or she shall state by whom or how it is held.

Acts 1883, No. 114, § 72, p. 199; C. & M. Dig., § 9935; Pope's Dig., § 13700; A.S.A. 1947, § 84-459; Acts 1997, No. 336, § 1.
Ark. Code Ann. § 26-26-709 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-709
Other instruments conveying real estate
Status: in_force

(a) When an instrument for the conveyance of real estate, save mortgages and deeds of trust, is tendered to the county recorder for recording, that official shall obtain from the person tendering the instrument the name of the grantee and the address to which the grantee wants future tax statements mailed. (b) At least weekly the county recorder shall transmit the duplicate statements to the county assessor, who shall keep the original and immediately transmit the copy to the county clerk, together with his or her instructions as to any change in legal description or separation of parcel as they then appear on the tax books. (c) In counties operating under the unit tax ledger system, the county assessor shall immediately transmit the copy to the county collector, together with his or her instructions as to any change in legal description or separation of parcel as they then appear on the tax books. (d) Both the county assessor and the county clerk shall make proper entry of the information so received into their permanent records. (e) Where a plat is offered for record to the county recorder, the person so offering the plat shall tender to the circuit clerk the original for recording and one (1) copy of the plat, which shall be certified to by the circuit clerk, showing the book and page of the records wherein the original is recorded. The certified copy shall be transmitted by the circuit clerk to the county assessor within five (5) days from the date of recording. Acts 1953, No. 235, §§ 1, 2; A.S.A. 1947, §§ 84-408.1, 84-408.2; Acts 1989, No. 807, §§ 2, 4.

(a) When an instrument for the conveyance of real estate, save mortgages and deeds of trust, is tendered to the county recorder for recording, that official shall obtain from the person tendering the instrument the name of the grantee and the address to which the grantee wants future tax statements mailed.

(b) At least weekly the county recorder shall transmit the duplicate statements to the county assessor, who shall keep the original and immediately transmit the copy to the county clerk, together with his or her instructions as to any change in legal description or separation of parcel as they then appear on the tax books.

(c) In counties operating under the unit tax ledger system, the county assessor shall immediately transmit the copy to the county collector, together with his or her instructions as to any change in legal description or separation of parcel as they then appear on the tax books.

(d) Both the county assessor and the county clerk shall make proper entry of the information so received into their permanent records.

(e) Where a plat is offered for record to the county recorder, the person so offering the plat shall tender to the circuit clerk the original for recording and one (1) copy of the plat, which shall be certified to by the circuit clerk, showing the book and page of the records wherein the original is recorded. The certified copy shall be transmitted by the circuit clerk to the county assessor within five (5) days from the date of recording.

Acts 1953, No. 235, §§ 1, 2; A.S.A. 1947, §§ 84-408.1, 84-408.2; Acts 1989, No. 807, §§ 2, 4.
Ark. Code Ann. § 26-75-302 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-302
Construction
Status: in_force

This subchapter shall be liberally construed to accomplish the purposes of this subchapter. Acts 1975, No. 990, § 16, as added by Acts 1983, No. 722, § 7; A.S.A. 1947, § 19-4522.3.

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

Acts 1975, No. 990, § 16, as added by Acts 1983, No. 722, § 7; A.S.A. 1947, § 19-4522.3.
Ark. Code Ann. § 26-38-102 — AR Code / Title 26 / Chapter 38 / Subchapter 1 / Section 26-38-102
Uncertified sales to state prior to 1908 canceled
Status: in_force

All sales of land to the State of Arkansas for the nonpayment of taxes for the year 1908 or prior thereto, which have not been certified to the Commissioner of State Lands and of which there is no record in the office of the Commissioner of State Lands, are canceled and set aside, and the state shall not have or assert any claim, right, or title to the lands, or any part thereof. Acts 1919, No. 142, § 1; C. & M. Dig., § 10105; Pope's Dig., §§ 8757, 13869; A.S.A. 1947, § 84-1333.

All sales of land to the State of Arkansas for the nonpayment of taxes for the year 1908 or prior thereto, which have not been certified to the Commissioner of State Lands and of which there is no record in the office of the Commissioner of State Lands, are canceled and set aside, and the state shall not have or assert any claim, right, or title to the lands, or any part thereof.

Acts 1919, No. 142, § 1; C. & M. Dig., § 10105; Pope's Dig., §§ 8757, 13869; A.S.A. 1947, § 84-1333.
Ark. Code Ann. § 26-75-502 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-502
Authority to levy
Status: in_force

(a) Any city of the first class or city of the second class having a population of not more than forty thousand (40,000) persons according to the most recent federal census and that has been or may in the future be designated as a model city under the Demonstration Cities and Metropolitan Development Act of 1966, 42 U.S.C. § 3301 et seq., by an ordinance passed by its governing body, may levy a tax for the benefit of the city of not to exceed one percent (1%) on gross proceeds or gross receipts derived from sales, as such sales and gross proceeds or gross receipts are defined in the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) Rules promulgated by the Secretary of the Department of Finance and Administration for the State of Arkansas in connection with the collection and administration of the state gross receipts tax shall be equally applicable with respect to any tax levied under this subchapter. (c) The ordinance authorizing the levy of the tax shall set the rate of the tax within the limits authorized in this subchapter. (d) The operation of any ordinance levying the tax shall be subject to approval of the voters as required in § 26-75-503 . (e) After initial adoption of the tax as provided in this subchapter, that tax rate may be increased by the city under the same procedure but not to exceed the maximum prescribed in this subchapter. Amended by Act 2019, No. 315,§ 3072, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4456, eff. 7/1/2019. Acts 1968 (1st Ex. Sess.), No. 4, § 1; A.S.A. 1947, § 19-4508; Acts 2003, No. 1273, § 69.

(a) Any city of the first class or city of the second class having a population of not more than forty thousand (40,000) persons according to the most recent federal census and that has been or may in the future be designated as a model city under the Demonstration Cities and Metropolitan Development Act of 1966, 42 U.S.C. § 3301 et seq., by an ordinance passed by its governing body, may levy a tax for the benefit of the city of not to exceed one percent (1%) on gross proceeds or gross receipts derived from sales, as such sales and gross proceeds or gross receipts are defined in the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) Rules promulgated by the Secretary of the Department of Finance and Administration for the State of Arkansas in connection with the collection and administration of the state gross receipts tax shall be equally applicable with respect to any tax levied under this subchapter.

(c) The ordinance authorizing the levy of the tax shall set the rate of the tax within the limits authorized in this subchapter.

(d) The operation of any ordinance levying the tax shall be subject to approval of the voters as required in § 26-75-503 .

(e) After initial adoption of the tax as provided in this subchapter, that tax rate may be increased by the city under the same procedure but not to exceed the maximum prescribed in this subchapter.

Amended by Act 2019, No. 315,§ 3072, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4456, eff. 7/1/2019.

Acts 1968 (1st Ex. Sess.), No. 4, § 1; A.S.A. 1947, § 19-4508; Acts 2003, No. 1273, § 69.
Ark. Code Ann. § 26-23-205 — AR Code / Title 26 / Chapter 23 / Subchapter 2 / Section 26-23-205
Taxpayer notice
Status: in_force

(a) A county collector shall send a property taxpayer a yearly notice concerning his or her rights under the provisions of Arkansas Constitution, Amendment 79, containing the following: (1) A statement that the assessed value of a homestead used as a principal place of residence and owned by a taxpayer who is disabled or sixty-five (65) years of age or older shall be the lower of the assessed value at the time the taxpayer qualified for the property tax relief under Arkansas Constitution, Amendment 79, or a later assessed value; and (2) The county assessor's contact information. (b) The yearly notice required in subsection (a) of this section may be sent with the taxpayer's tax statement or by separate first-class mail. Acts 2007, No. 467, § 1; 2009, No. 151, § 1.

(a) A county collector shall send a property taxpayer a yearly notice concerning his or her rights under the provisions of Arkansas Constitution, Amendment 79, containing the following: (1) A statement that the assessed value of a homestead used as a principal place of residence and owned by a taxpayer who is disabled or sixty-five (65) years of age or older shall be the lower of the assessed value at the time the taxpayer qualified for the property tax relief under Arkansas Constitution, Amendment 79, or a later assessed value; and (2) The county assessor's contact information.

(1) A statement that the assessed value of a homestead used as a principal place of residence and owned by a taxpayer who is disabled or sixty-five (65) years of age or older shall be the lower of the assessed value at the time the taxpayer qualified for the property tax relief under Arkansas Constitution, Amendment 79, or a later assessed value; and

(2) The county assessor's contact information.

(b) The yearly notice required in subsection (a) of this section may be sent with the taxpayer's tax statement or by separate first-class mail.

Acts 2007, No. 467, § 1; 2009, No. 151, § 1.
Ark. Code Ann. § 26-57-616 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-616
Time limitations for assessments, collection, and refunds
Status: in_force

(a) No assessment of any insurance premium tax levied under §§ 11-9-301 - 11-9-307 , 23-75-119 , 23-76-131 , or this subchapter shall be made after the expiration of five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever period expires later. (b) No amended tax report or verified claim for credit or refund of an overpayment of any insurance premium tax collected under §§ 11-9-301 - 11-9-307 , 23-75-119 , 23-76-131 , or this subchapter shall be filed after five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever period expires later, nor shall any credit, overpayment, or previously unclaimed offset, deduction, or other reduction be paid or allowed. (c) All usual and customary records used in the preparation of a tax report shall be maintained for a period of five (5) years after the tax report was required to be filed or was filed, whichever period expires later. Acts 1999, No. 977, § 1.

(a) No assessment of any insurance premium tax levied under §§ 11-9-301 - 11-9-307 , 23-75-119 , 23-76-131 , or this subchapter shall be made after the expiration of five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever period expires later.

(b) No amended tax report or verified claim for credit or refund of an overpayment of any insurance premium tax collected under §§ 11-9-301 - 11-9-307 , 23-75-119 , 23-76-131 , or this subchapter shall be filed after five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever period expires later, nor shall any credit, overpayment, or previously unclaimed offset, deduction, or other reduction be paid or allowed.

(c) All usual and customary records used in the preparation of a tax report shall be maintained for a period of five (5) years after the tax report was required to be filed or was filed, whichever period expires later.

Acts 1999, No. 977, § 1.
Ark. Code Ann. § 26-55-246 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-246
Posting price of fuel plus tax
Status: in_force

Distributors and all other persons selling motor fuel may add the amount of the tax to the price of the motor fuel sold by them and shall state the rate of the tax separately from the price of the motor fuel on all price display signs, in letters or figures of the same size and color, sales or delivery slips, bills, and statements which advertise or indicate the price of motor fuel. Acts 1941, No. 383, § 27; A.S.A. 1947, § 75-1129.

Distributors and all other persons selling motor fuel may add the amount of the tax to the price of the motor fuel sold by them and shall state the rate of the tax separately from the price of the motor fuel on all price display signs, in letters or figures of the same size and color, sales or delivery slips, bills, and statements which advertise or indicate the price of motor fuel.

Acts 1941, No. 383, § 27; A.S.A. 1947, § 75-1129.
Ark. Code Ann. § 26-51-2505 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2505
Voluntary contributions to Organ Donor Awareness Education Trust Fund
Status: in_force

(a) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, the opportunity to allow taxpayers to voluntarily apply any amount of their tax refund for organ donor awareness education. (b) Funds collected pursuant to this section shall be credited to the Organ Donor Awareness Education Trust Fund. (c) The Secretary of the Department of Finance and Administration shall promulgate all rules and all income tax forms, returns, schedules, or other materials necessary to carry out the provisions of this section. Amended by Act 2019, No. 315,§ 2989, eff. 7/24/2019. Acts 2003, No. 1362, § 3[6].

(a) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, the opportunity to allow taxpayers to voluntarily apply any amount of their tax refund for organ donor awareness education.

(b) Funds collected pursuant to this section shall be credited to the Organ Donor Awareness Education Trust Fund.

(c) The Secretary of the Department of Finance and Administration shall promulgate all rules and all income tax forms, returns, schedules, or other materials necessary to carry out the provisions of this section.

Amended by Act 2019, No. 315,§ 2989, eff. 7/24/2019.

Acts 2003, No. 1362, § 3[6].
Ark. Code Ann. § 26-57-804 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-804
Additional tax of twelve dollars and fifty cents on cigarettes
Status: in_force

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 , 26-57-802 , 26-57-803 , and 26-57-1101 , there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state. (b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section. (c) 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 cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq. (d) The Secretary of the Department of Finance and Administration shall pay the commission authorized by § 26-57-236 with respect to the tax levied by this section. (e) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections. (f) As provided in § 26-57-244 , the secretary may make a direct assessment of excise tax against any person in possession of unstamped cigarettes. Amended by Act 2019, No. 580,§ 15, eff. 9/1/2019. Amended by Act 2019, No. 910,§ 4189, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4188, eff. 7/1/2019. Acts 2003 (1st Ex. Sess.), No. 38, § 1; 2007, No. 817, § 5; 2007, No. 827, § 231; 2009, No. 180, § 3; 2009, No. 655, § 93; 2009, No. 785, § 30; 2009, No. 940, § 3; 2011, No. 983, § 21.

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 , 26-57-802 , 26-57-803 , and 26-57-1101 , there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state.

(b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.

(c) 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 cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(d) The Secretary of the Department of Finance and Administration shall pay the commission authorized by § 26-57-236 with respect to the tax levied by this section.

(e) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.

(f) As provided in § 26-57-244 , the secretary may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.

Amended by Act 2019, No. 580,§ 15, eff. 9/1/2019.

Amended by Act 2019, No. 910,§ 4189, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4188, eff. 7/1/2019.

Acts 2003 (1st Ex. Sess.), No. 38, § 1; 2007, No. 817, § 5; 2007, No. 827, § 231; 2009, No. 180, § 3; 2009, No. 655, § 93; 2009, No. 785, § 30; 2009, No. 940, § 3; 2011, No. 983, § 21.
Ark. Code Ann. § 26-52-802 — AR Code / Title 26 / Chapter 52 / Subchapter 8 / Section 26-52-802
Sale of manufactured homes, modular homes, or mobile homes
Status: in_force

(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with: (1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes; (2) The purchaser's name and address; (3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and (4) If applicable, the amount of tax collected from the purchaser. (b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home. (c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state. Amended by Act 2019, No. 910,§ 3894, eff. 7/1/2019. Acts 1985, No. 1068, § 2; A.S.A. 1947, § 84-1936.2; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 10.

(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with: (1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes; (2) The purchaser's name and address; (3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and (4) If applicable, the amount of tax collected from the purchaser.

(1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes;

(2) The purchaser's name and address;

(3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and

(4) If applicable, the amount of tax collected from the purchaser.

(b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home.

(c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.

Amended by Act 2019, No. 910,§ 3894, eff. 7/1/2019.

Acts 1985, No. 1068, § 2; A.S.A. 1947, § 84-1936.2; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 10.
Ark. Code Ann. § 26-74-615 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-615
Supplemental nature of the subchapter
Status: in_force

This subchapter shall be supplemental to all other laws authorizing counties to levy sales and use taxes to operate and maintain and provide capital improvements for public institutions of higher education. Acts 2001, No. 1796, § 1.

This subchapter shall be supplemental to all other laws authorizing counties to levy sales and use taxes to operate and maintain and provide capital improvements for public institutions of higher education.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-4-207 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-207
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 12; A.S.A. 1947, § 84-4812.

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

Acts 1983, No. 276, § 12; A.S.A. 1947, § 84-4812.
Ark. Code Ann. § 26-52-434 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-434
Fire protection equipment and emergency equipment - Definition
Status: in_force

(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under: (1) This chapter; (2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and (3) All other state, local, and county sales and use taxes. (b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under: (1) This chapter; (2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and (3) All other state, local, and county sales and use taxes. (c) (1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section. (2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire. Amended by Act 2021, No. 125,§ 1, eff. 5/1/2021. Acts 1995, No. 1010, § 1; 1997, No. 441, § 1; 2003, No. 1473, § 65.

(a) The gross receipts or gross proceeds derived from a purchase of or a repair to fire protection equipment and emergency equipment to be owned by and exclusively used by a volunteer fire department are exempt from the taxes levied under: (1) This chapter; (2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and (3) All other state, local, and county sales and use taxes.

(1) This chapter;

(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and

(3) All other state, local, and county sales and use taxes.

(b) The gross receipts or gross proceeds derived from a purchase of supplies and materials to be used in the construction and maintenance of volunteer fire departments, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith are exempt from the taxes levied under: (1) This chapter; (2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and (3) All other state, local, and county sales and use taxes.

(1) This chapter;

(2) The Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.; and

(3) All other state, local, and county sales and use taxes.

(c) (1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section. (2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire.

(1) The receipt of an appearance fee of fifty dollars ($50.00) or less by a volunteer firefighter is not compensation for purposes of determining whether a fire department is a volunteer fire department under this section.

(2) As used in this subsection, "appearance fee" means moneys received by a volunteer firefighter for training, practice, or the reimbursement of expenses associated with responding to a fire.

Amended by Act 2021, No. 125,§ 1, eff. 5/1/2021.

Acts 1995, No. 1010, § 1; 1997, No. 441, § 1; 2003, No. 1473, § 65.
Ark. Code Ann. § 26-26-408 — AR Code / Title 26 / Chapter 26 / Subchapter 4 / Section 26-26-408
Implementation of millage rollback in fringe school districts - Definition
Status: in_force

(a) As used in this section, "fringe school districts" means those school districts whose boundaries extend across one (1) or more county lines. (b) When there is a statewide or countywide reappraisal of property for ad valorem tax purposes pursuant to court order or pursuant to law enacted by the General Assembly, the millage rollback for fringe school districts will be implemented as follows: That part of the school district in a county reappraised first will be rolled back in accordance with procedures prescribed in this subchapter, and taxes will be levied at that millage rate until such time as a similar reappraisal is completed in the other counties in which the school district lies and the millage in those counties is rolled back in accordance with this subchapter at which time the rolled back millage for the first part of the school district that has been reappraised and the rolled back millage for each succeeding part of the school district that has been reappraised shall be averaged, weighted by the percentage of the total assessment of the school district that each part consists of in order to create a weighted average millage, and thereafter the weighted average millage for the school district will be the millage rate levied in the whole school district. Acts 1981, No. 848, § 7; A.S.A. 1947, § 84-493.6.

(a) As used in this section, "fringe school districts" means those school districts whose boundaries extend across one (1) or more county lines.

(b) When there is a statewide or countywide reappraisal of property for ad valorem tax purposes pursuant to court order or pursuant to law enacted by the General Assembly, the millage rollback for fringe school districts will be implemented as follows: That part of the school district in a county reappraised first will be rolled back in accordance with procedures prescribed in this subchapter, and taxes will be levied at that millage rate until such time as a similar reappraisal is completed in the other counties in which the school district lies and the millage in those counties is rolled back in accordance with this subchapter at which time the rolled back millage for the first part of the school district that has been reappraised and the rolled back millage for each succeeding part of the school district that has been reappraised shall be averaged, weighted by the percentage of the total assessment of the school district that each part consists of in order to create a weighted average millage, and thereafter the weighted average millage for the school district will be the millage rate levied in the whole school district.

Acts 1981, No. 848, § 7; A.S.A. 1947, § 84-493.6.
Ark. Code Ann. § 26-37-309 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-309
[Repealed]
Status: repealed

Repealed by Act 2015, No. 1229,§ 3, eff. 7/22/2015. Acts 1919, No. 142, §§ 2, 3; C. & M. Dig., §§ 10106, 10107; Pope's Dig., §§ 8758, 8759, 13870, 13871; A.S.A. 1947, §§ 84-1217, 84-1218.

Repealed by Act 2015, No. 1229,§ 3, eff. 7/22/2015.

Acts 1919, No. 142, §§ 2, 3; C. & M. Dig., §§ 10106, 10107; Pope's Dig., §§ 8758, 8759, 13870, 13871; A.S.A. 1947, §§ 84-1217, 84-1218.
Ark. Code Ann. § 26-73-104 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-104
[Repealed]
Status: repealed

Repealed by Act 2023, No. 96,§ 3, eff. 8/1/2023. Acts 1977, No. 942, § 4; A.S.A. 1947, § 17-2003.

Repealed by Act 2023, No. 96,§ 3, eff. 8/1/2023.

Acts 1977, No. 942, § 4; A.S.A. 1947, § 17-2003.
Ark. Code Ann. § 26-36-208 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-208
Delinquent taxpayer relocating to another county
Status: in_force

(a) Each county collector in making returns of the delinquent lists of personal property to the county clerk shall note on the margin of the returns the county in this state to which any delinquent taxpayer may have removed or resides in, with the date of his or her removal, if the county collector is able to ascertain that fact. (b) The county clerk shall immediately forward to the county clerk of any county of this state, which any delinquent taxpayer has removed to or resides within, a certified statement or account of the taxes so assessed and not paid. The certified statement shall specify the value of the property on which the taxes were levied and the amount of the taxes levied thereon, with the penalty and cost. The county collector shall proceed to collect the delinquent taxes in the same manner, and with like authority, as prescribed in this subchapter for collecting delinquent taxes upon personal property and shall make return thereof to the county collector of the proper county. Acts 1883, No. 114, § 125, p. 199; C. & M. Dig., §§ 10078, 10079; Pope's Dig., §§ 13839, 13840; A.S.A. 1947, § 84-1018.

(a) Each county collector in making returns of the delinquent lists of personal property to the county clerk shall note on the margin of the returns the county in this state to which any delinquent taxpayer may have removed or resides in, with the date of his or her removal, if the county collector is able to ascertain that fact.

(b) The county clerk shall immediately forward to the county clerk of any county of this state, which any delinquent taxpayer has removed to or resides within, a certified statement or account of the taxes so assessed and not paid. The certified statement shall specify the value of the property on which the taxes were levied and the amount of the taxes levied thereon, with the penalty and cost. The county collector shall proceed to collect the delinquent taxes in the same manner, and with like authority, as prescribed in this subchapter for collecting delinquent taxes upon personal property and shall make return thereof to the county collector of the proper county.

Acts 1883, No. 114, § 125, p. 199; C. & M. Dig., §§ 10078, 10079; Pope's Dig., §§ 13839, 13840; A.S.A. 1947, § 84-1018.
Ark. Code Ann. § 26-75-313 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-313
Disposition of funds
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to this subchapter and other subchapters authorizing city sales taxes in each city and shall deposit all such revenues with the Treasurer of State. (b) Any moneys collected by the secretary which as indicated by a certified copy of an ordinance of the city previously filed with the secretary and the Treasurer of State, are pledged to secure the payment of lease rentals or bonds authorized by this subchapter shall not be deposited into the State Treasury but shall be deposited by the Treasurer of State into banks designated by the city as cash funds and transmitted to the city subject to the charges payable to the State of Arkansas set forth in § 26-75-217 . Amended by Act 2019, No. 910,§ 4444, eff. 7/1/2019. Acts 1975, No. 990, § 6; 1983, No. 722, § 4; A.S.A. 1947, § 19-4518; Acts 1997, No. 1176, § 15.

(a) The Secretary of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to this subchapter and other subchapters authorizing city sales taxes in each city and shall deposit all such revenues with the Treasurer of State.

(b) Any moneys collected by the secretary which as indicated by a certified copy of an ordinance of the city previously filed with the secretary and the Treasurer of State, are pledged to secure the payment of lease rentals or bonds authorized by this subchapter shall not be deposited into the State Treasury but shall be deposited by the Treasurer of State into banks designated by the city as cash funds and transmitted to the city subject to the charges payable to the State of Arkansas set forth in § 26-75-217 .

Amended by Act 2019, No. 910,§ 4444, eff. 7/1/2019.

Acts 1975, No. 990, § 6; 1983, No. 722, § 4; A.S.A. 1947, § 19-4518; Acts 1997, No. 1176, § 15.
Ark. Code Ann. § 26-28-307 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-307
Permanent record - Commissions
Status: in_force

Under the system provided for in this subchapter: (1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and (2) The preparer of the tax books shall receive a commission of two percent (2%) for extending the improvement taxes, and the county collector shall receive a commission of two percent (2%) for collecting them. Acts 1993, No. 849, § 13.

Under the system provided for in this subchapter:

(1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and

(2) The preparer of the tax books shall receive a commission of two percent (2%) for extending the improvement taxes, and the county collector shall receive a commission of two percent (2%) for collecting them.

Acts 1993, No. 849, § 13.
Ark. Code Ann. § 26-51-409 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-409
Federal Subchapter S adopted
Status: in_force

(a) Subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361 et seq., as in effect on January 1, 2019, regarding small business corporations, is adopted for the purpose of computing Arkansas income tax liability. (b) (1) (A) A corporation shall be treated as a Subchapter S corporation for Arkansas income tax purposes if the corporation has elected Subchapter S treatment for federal income tax purposes for the same tax year. (B) An election made under Subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361 et seq., for federal income tax purposes is deemed to have been made for Arkansas income tax purposes. (2) A corporation that has elected to be treated as a Subchapter S corporation for federal income tax purposes shall not elect to be treated as a Subchapter C corporation for Arkansas income tax purposes. (3) When filing an Arkansas Subchapter S income tax return, a corporation shall attach to its Arkansas Subchapter S income tax return a complete copy of the corporation's federal Subchapter S income tax return filed with the Internal Revenue Service for that taxable year. (c) (1) However, all nonresident shareholders of Subchapter S corporations receiving a prorated share of income, loss, deduction, or credit pursuant to the provisions of this section must file a properly executed state income tax return with the Secretary of the Department of Finance and Administration and remit the applicable state income tax due. (2) Failure to so report and remit on the part of any nonresident shareholder shall be grounds upon which the secretary may revoke the corporation's Subchapter S election and collect the tax from the corporation by any manner authorized by the Income Tax Act of 1929, § 26-51-101 et seq. Amended by Act 2019, No. 910,§ 3713, eff. 7/1/2019. Amended by Act 2019, No. 870,§ 3, eff. for tax years beginning on or after 1/1/2019. Amended by Act 2017, No. 434,§ 1, eff. for tax years beginning on and after 1/ 1/2018. Amended by Act 2017, No. 884,§ 16, eff. 8/1/2017. Amended by Act 2017, No. 155,§ 15, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 15, eff. for tax years beginning on or after January 1, 2014. Amended by Act 2013, No. 1254,§ 5, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1979, No. 414, § 1; 1983, No. 51, §§ 1, 3; A.S.A. 1947, § 84-2004.1; Acts 1987, No. 382, § 3; 1989, No. 826, § 22; 1991, No. 685, § 2; 1993, No. 785, § 7; 1997, No. 951, § 17; 1999, No. 1126, § 24; 2003, No. 663, § 7; 2005, No. 261, § 1; 2005, No. 675, § 6; 2007, No. 218, § 18; 2007, No. 380, § 1; 2009, No. 372, § 10; 2011, No. 787, § 15.

(a) Subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361 et seq., as in effect on January 1, 2019, regarding small business corporations, is adopted for the purpose of computing Arkansas income tax liability.

(b) (1) (A) A corporation shall be treated as a Subchapter S corporation for Arkansas income tax purposes if the corporation has elected Subchapter S treatment for federal income tax purposes for the same tax year. (B) An election made under Subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361 et seq., for federal income tax purposes is deemed to have been made for Arkansas income tax purposes. (2) A corporation that has elected to be treated as a Subchapter S corporation for federal income tax purposes shall not elect to be treated as a Subchapter C corporation for Arkansas income tax purposes. (3) When filing an Arkansas Subchapter S income tax return, a corporation shall attach to its Arkansas Subchapter S income tax return a complete copy of the corporation's federal Subchapter S income tax return filed with the Internal Revenue Service for that taxable year.

(1) (A) A corporation shall be treated as a Subchapter S corporation for Arkansas income tax purposes if the corporation has elected Subchapter S treatment for federal income tax purposes for the same tax year. (B) An election made under Subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361 et seq., for federal income tax purposes is deemed to have been made for Arkansas income tax purposes.

(A) A corporation shall be treated as a Subchapter S corporation for Arkansas income tax purposes if the corporation has elected Subchapter S treatment for federal income tax purposes for the same tax year.

(B) An election made under Subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361 et seq., for federal income tax purposes is deemed to have been made for Arkansas income tax purposes.

(2) A corporation that has elected to be treated as a Subchapter S corporation for federal income tax purposes shall not elect to be treated as a Subchapter C corporation for Arkansas income tax purposes.

(3) When filing an Arkansas Subchapter S income tax return, a corporation shall attach to its Arkansas Subchapter S income tax return a complete copy of the corporation's federal Subchapter S income tax return filed with the Internal Revenue Service for that taxable year.

(c) (1) However, all nonresident shareholders of Subchapter S corporations receiving a prorated share of income, loss, deduction, or credit pursuant to the provisions of this section must file a properly executed state income tax return with the Secretary of the Department of Finance and Administration and remit the applicable state income tax due. (2) Failure to so report and remit on the part of any nonresident shareholder shall be grounds upon which the secretary may revoke the corporation's Subchapter S election and collect the tax from the corporation by any manner authorized by the Income Tax Act of 1929, § 26-51-101 et seq.

(1) However, all nonresident shareholders of Subchapter S corporations receiving a prorated share of income, loss, deduction, or credit pursuant to the provisions of this section must file a properly executed state income tax return with the Secretary of the Department of Finance and Administration and remit the applicable state income tax due.

(2) Failure to so report and remit on the part of any nonresident shareholder shall be grounds upon which the secretary may revoke the corporation's Subchapter S election and collect the tax from the corporation by any manner authorized by the Income Tax Act of 1929, § 26-51-101 et seq.

Amended by Act 2019, No. 910,§ 3713, eff. 7/1/2019.

Amended by Act 2019, No. 870,§ 3, eff. for tax years beginning on or after 1/1/2019.

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

Amended by Act 2017, No. 884,§ 16, eff. 8/1/2017.

Amended by Act 2017, No. 155,§ 15, eff. for tax years beginning on and after 1/1/2015.

Amended by Act 2015, No. 580,§ 15, eff. for tax years beginning on or after January 1, 2014.

Amended by Act 2013, No. 1254,§ 5, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012.

Acts 1979, No. 414, § 1; 1983, No. 51, §§ 1, 3; A.S.A. 1947, § 84-2004.1; Acts 1987, No. 382, § 3; 1989, No. 826, § 22; 1991, No. 685, § 2; 1993, No. 785, § 7; 1997, No. 951, § 17; 1999, No. 1126, § 24; 2003, No. 663, § 7; 2005, No. 261, § 1; 2005, No. 675, § 6; 2007, No. 218, § 18; 2007, No. 380, § 1; 2009, No. 372, § 10; 2011, No. 787, § 15.
Ark. Code Ann. § 26-26-1608 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1608
Assessment when no report or erroneous report filed
Status: in_force

If any person, firm, company, copartnership, association, or corporation whose assessment is provided for in this subchapter neglects or refuses to make and file with the Tax Division of the Arkansas Public Service Commission by March 1, the statements and schedules required by this subchapter, or make such report and fails to show or shows erroneously any information called for that is material to the determination of any fact to be ascertained by the division in connection with the amount, description, location, and value of the property required to be assessed, the division shall inform itself as best it can on the undisclosed facts in order to discharge its duties with respect to the assessment of the property of the company and proceed to assess it. Acts 1927, No. 129, § 20; Pope's Dig., § 2046; A.S.A. 1947, § 84-608.

If any person, firm, company, copartnership, association, or corporation whose assessment is provided for in this subchapter neglects or refuses to make and file with the Tax Division of the Arkansas Public Service Commission by March 1, the statements and schedules required by this subchapter, or make such report and fails to show or shows erroneously any information called for that is material to the determination of any fact to be ascertained by the division in connection with the amount, description, location, and value of the property required to be assessed, the division shall inform itself as best it can on the undisclosed facts in order to discharge its duties with respect to the assessment of the property of the company and proceed to assess it.

Acts 1927, No. 129, § 20; Pope's Dig., § 2046; A.S.A. 1947, § 84-608.
Ark. Code Ann. § 26-18-1005 — AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1005
Suspension of a business license
Status: in_force

(a) After the decision to close the noncompliant taxpayer's business becomes final, the Secretary of the Department of Finance and Administration shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of the business. (b) The closure of a business under this subchapter shall be grounds for the suspension or revocation of any business license granted under the laws of the State of Arkansas, excluding professional licenses. Amended by Act 2019, No. 910,§ 3660, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

(a) After the decision to close the noncompliant taxpayer's business becomes final, the Secretary of the Department of Finance and Administration shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of the business.

(b) The closure of a business under this subchapter shall be grounds for the suspension or revocation of any business license granted under the laws of the State of Arkansas, excluding professional licenses.

Amended by Act 2019, No. 910,§ 3660, eff. 7/1/2019.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2.
Ark. Code Ann. § 26-55-207 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-207
Exemptions
Status: in_force

The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions: (1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state; (2) The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration; (3) The sale of motor fuel to the United States Government; or (4) The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the secretary that the motor fuel is to be used in the propelling of airplanes. Amended by Act 2019, No. 910,§ 3939, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3938, eff. 7/1/2019. Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1947, No. 415, § 1; 1953, No. 112, § 12; 1959, No. 273, § 1; 1965 (1st Ex. Sess.), No. 41, § 1; 1965 (1st Ex. Sess.), No. 43, § 2; 1967, No. 198, § 2; 1979, No. 437, § 1; 1983, No. 830, § 1; 1985, No. 112, § 1; A.S.A. 1947, § 75-1106; Acts 1987, No. 763, § 3.

The tax imposed by § 26-55-205 shall not be collected upon or with respect to the following transactions:

(1) The sale of motor fuel by a pipeline importer who has first received the motor fuel into this state via common carrier pipeline, barge, or rail to a duly licensed distributor in this state;

(2) The sale of motor fuel by a duly licensed distributor for export from the State of Arkansas, and shipped by common carrier FOB destination, to any other state or territory or to any foreign country, or the export of motor fuel by a duly licensed distributor from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the motor fuel is furnished at the time and in the manner prescribed by the Secretary of the Department of Finance and Administration;

(3) The sale of motor fuel to the United States Government; or

(4) The sale of motor fuel for use in propelling airplanes, provided that satisfactory proof is furnished in the manner prescribed by the secretary that the motor fuel is to be used in the propelling of airplanes.

Amended by Act 2019, No. 910,§ 3939, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3938, eff. 7/1/2019.

Acts 1941, No. 383, § 4; 1943, No. 253, § 1; 1947, No. 415, § 1; 1953, No. 112, § 12; 1959, No. 273, § 1; 1965 (1st Ex. Sess.), No. 41, § 1; 1965 (1st Ex. Sess.), No. 43, § 2; 1967, No. 198, § 2; 1979, No. 437, § 1; 1983, No. 830, § 1; 1985, No. 112, § 1; A.S.A. 1947, § 75-1106; Acts 1987, No. 763, § 3.
Ark. Code Ann. § 26-57-1501 — AR Code / Title 26 / Chapter 57 / Subchapter 15 / Section 26-57-1501
Title
Status: in_force

This subchapter shall be known and may be cited as the "Arkansas Medical Marijuana Special Privilege Tax Act of 2017". Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.

This subchapter shall be known and may be cited as the "Arkansas Medical Marijuana Special Privilege Tax Act of 2017".

Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Ark. Code Ann. § 26-82-114 — AR Code / Title 26 / Chapter 82 / Section 26-82-114
Effect of change in city boundaries
Status: in_force

If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective. Acts 2011, No. 828, § 1.

If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-57-502 — AR Code / Title 26 / Chapter 57 / Subchapter 5 / Section 26-57-502
Regulation and licensing
Status: in_force

The regulation and licensing of the business conducted in this state by what is known as travel bureaus or travel services operating for the purpose of securing transportation in private automobiles from one (1) destination to another on the share-expense basis both within and without the State of Arkansas is placed in the Revenue Division of the Department of Finance and Administration, and the Secretary of the Department of Finance and Administration is authorized to license and collect the fees therefor and enforce this subchapter in its entirety by due process of law. Amended by Act 2019, No. 910,§ 4183, eff. 7/1/2019. Acts 1939, No. 151, § 1; A.S.A. 1947, § 84-2214.

The regulation and licensing of the business conducted in this state by what is known as travel bureaus or travel services operating for the purpose of securing transportation in private automobiles from one (1) destination to another on the share-expense basis both within and without the State of Arkansas is placed in the Revenue Division of the Department of Finance and Administration, and the Secretary of the Department of Finance and Administration is authorized to license and collect the fees therefor and enforce this subchapter in its entirety by due process of law.

Amended by Act 2019, No. 910,§ 4183, eff. 7/1/2019.

Acts 1939, No. 151, § 1; A.S.A. 1947, § 84-2214.
Ark. Code Ann. § 26-74-320 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-320
Maximum tax limitation
Status: in_force

(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (c) This section applies only to taxes collected by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4390, eff. 7/1/2019. Acts 2001, No. 1560, § 1; 2003, No. 1273, § 42.

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

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

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

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

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code.

(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.

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

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

(c) This section applies only to taxes collected by the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4390, eff. 7/1/2019.

Acts 2001, No. 1560, § 1; 2003, No. 1273, § 42.
Ark. Code Ann. § 26-52-420 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-420
New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds
Status: in_force

Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds are exempt from the taxes levied under this chapter, the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and all other state and local sales and use taxes, if the new motor vehicles: (1) Meet or exceed the state specifications for that class of vehicles as prescribed in the state purchasing law and rules; and (2) Are used for transportation under the Department of Human Services' programs for the aging, individuals with disabilities, individuals with mental illness, and children and family services. Amended by Act 2017, No. 661,§ 1, eff. 10/1/2017. Acts 1991, No. 910, § 1.

Gross receipts or gross proceeds derived from the sale of new motor vehicles that are purchased by nonprofit organizations and used for the performance of contracts with the Department of Human Services or new motor vehicles purchased with Federal Transit Administration funds are exempt from the taxes levied under this chapter, the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and all other state and local sales and use taxes, if the new motor vehicles:

(1) Meet or exceed the state specifications for that class of vehicles as prescribed in the state purchasing law and rules; and

(2) Are used for transportation under the Department of Human Services' programs for the aging, individuals with disabilities, individuals with mental illness, and children and family services.

Amended by Act 2017, No. 661,§ 1, eff. 10/1/2017.

Acts 1991, No. 910, § 1.
Ark. Code Ann. § 26-52-506 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-506
Taxable labor performed for retailer - Collection of tax
Status: in_force

(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer. (b) The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer. Acts 1975, No. 282, §§ 1, 2; A.S.A. 1947, §§ 84-1903.2, 84-1903.3; Acts 2007, No. 361, § 1.

(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer.

(b) The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.

Acts 1975, No. 282, §§ 1, 2; A.S.A. 1947, §§ 84-1903.2, 84-1903.3; Acts 2007, No. 361, § 1.
Ark. Code Ann. § 26-26-1503 — AR Code / Title 26 / Chapter 26 / Subchapter 15 / Section 26-26-1503
Personal property
Status: in_force

For purposes of the ad valorem personal property tax, financial institutions shall assess and be taxed upon their personal property the same as other owners of personal property, except as may be prohibited by federal law. Acts 1973, No. 182, § 5; A.S.A. 1947, § 84-487.

For purposes of the ad valorem personal property tax, financial institutions shall assess and be taxed upon their personal property the same as other owners of personal property, except as may be prohibited by federal law.

Acts 1973, No. 182, § 5; A.S.A. 1947, § 84-487.
Ark. Code Ann. § 26-20-108 — AR Code / Title 26 / Chapter 20 / Section 26-20-108
Limited binding and beneficial effect
Status: in_force

(a) (1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. (2) No person, other than a member state, is an intended beneficiary of the agreement. (3) Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement. (b) (1) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. (2) No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement. (c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. Acts 2001, No. 1279, § 8.

(a) (1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. (2) No person, other than a member state, is an intended beneficiary of the agreement. (3) Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.

(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.

(2) No person, other than a member state, is an intended beneficiary of the agreement.

(3) Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.

(b) (1) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. (2) No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.

(1) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement.

(2) No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.

(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.

Acts 2001, No. 1279, § 8.
Ark. Code Ann. § 26-53-116 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-116
Exemption for sale and purchase of certain vessels
Status: in_force

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter. Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least a fifty-ton load displacement and parts and labor used in the repair and construction of them are exempt from the state compensating tax levied by this subchapter.

Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.
Ark. Code Ann. § 26-57-231 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-231
Failure to allow inspection unlawful
Status: in_force

A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to allow the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's inventory of tobacco products, vapor products, alternative nicotine products, e-liquid products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter upon conviction is guilty of a Class A misdemeanor and may have his or her permit immediately suspended by the Director of Arkansas Tobacco Control, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting. Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 8, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 21, eff. 8/16/2013. Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528; Acts 1997, No. 1337, § 19.

A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to allow the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's inventory of tobacco products, vapor products, alternative nicotine products, e-liquid products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter upon conviction is guilty of a Class A misdemeanor and may have his or her permit immediately suspended by the Director of Arkansas Tobacco Control, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.

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

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

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

Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528; Acts 1997, No. 1337, § 19.
Ark. Code Ann. § 26-53-140 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-140
Tax levied on sales of prepaid telephone calling cards
Status: in_force

Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter. Acts 1999, No. 1348, § 3.

Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.

Acts 1999, No. 1348, § 3.
Ark. Code Ann. § 26-26-1104 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1104
Failure to list intangible personalty
Status: in_force

A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property. Acts 1977, No. 203, § 1; A.S.A. 1947, § 84-417.1.

A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.

Acts 1977, No. 203, § 1; A.S.A. 1947, § 84-417.1.
Ark. Code Ann. § 26-51-2402 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2402
Purpose
Status: in_force

The purpose of this subchapter is to encourage economic development within central business improvement districts by promoting the rehabilitation and development of structures within the central business improvement districts. Acts 2011, No. 1166, § 1.

The purpose of this subchapter is to encourage economic development within central business improvement districts by promoting the rehabilitation and development of structures within the central business improvement districts.

Acts 2011, No. 1166, § 1.