Ark. Code Ann. § 26-57-1208 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1208
Distribution of revenue
Status: in_force

(a) (1) It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its counties and municipalities, in lieu of the state and local gross receipts or sales taxes or vending device sales taxes that would otherwise be due and owing from the person who is the operator of a vending device. (2) For that purpose and to that end, it is expressly provided that the revenue derived by the Secretary of the Department of Finance and Administration from the sale of annual or special vending device decal fees, including penalties, shall be deposited by the secretary into the State Treasury and credited as provided in subsection (b) of this section. (b) The vending device decal fees imposed by § 26-57-1206 or any proportionate amount of the vending device decal fees shall be divided as follows: (1) Eighty percent (80%) of the fees collected under § 26-57-1206(a)(1)(B) -(E) and sixty percent (60%) of the fees collected under § 26-57-1206(a)(1)(A) shall be deposited to the credit of the General Revenue Fund Account of the State Apportionment Fund provided by § 19-5-202 ; (2) Twenty percent (20%) of the fees collected under § 26-57-1206(a)(1)(B) -(E) and fifteen percent (15%) of the fees collected under § 26-57-1206(a)(1)(A) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that Identification Pending Trust Fund for Local Sales and Use Taxes shall be distributed to the cities and counties of this state under § 26-74-221(a)(2)(C)(ii) , § 26-75-223(a)(2)(C)(ii) , and § 26-82-113(a)(2)(B) ; and (3) Twenty-five percent (25%) of the fees collected under § 26-57-1206(a)(1)(A) shall be special revenues deposited by the Treasurer of State to the credit of the Educational Adequacy Fund. Amended by Act 2019, No. 910,§ 4214, eff. 7/1/2019. Acts 1997, No. 928, § 8; 2003 (2nd Ex. Sess.), No. 107, § 10; 2011, No. 828, § 10.

(a) (1) It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its counties and municipalities, in lieu of the state and local gross receipts or sales taxes or vending device sales taxes that would otherwise be due and owing from the person who is the operator of a vending device. (2) For that purpose and to that end, it is expressly provided that the revenue derived by the Secretary of the Department of Finance and Administration from the sale of annual or special vending device decal fees, including penalties, shall be deposited by the secretary into the State Treasury and credited as provided in subsection (b) of this section.

(1) It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its counties and municipalities, in lieu of the state and local gross receipts or sales taxes or vending device sales taxes that would otherwise be due and owing from the person who is the operator of a vending device.

(2) For that purpose and to that end, it is expressly provided that the revenue derived by the Secretary of the Department of Finance and Administration from the sale of annual or special vending device decal fees, including penalties, shall be deposited by the secretary into the State Treasury and credited as provided in subsection (b) of this section.

(b) The vending device decal fees imposed by § 26-57-1206 or any proportionate amount of the vending device decal fees shall be divided as follows: (1) Eighty percent (80%) of the fees collected under § 26-57-1206(a)(1)(B) -(E) and sixty percent (60%) of the fees collected under § 26-57-1206(a)(1)(A) shall be deposited to the credit of the General Revenue Fund Account of the State Apportionment Fund provided by § 19-5-202 ; (2) Twenty percent (20%) of the fees collected under § 26-57-1206(a)(1)(B) -(E) and fifteen percent (15%) of the fees collected under § 26-57-1206(a)(1)(A) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that Identification Pending Trust Fund for Local Sales and Use Taxes shall be distributed to the cities and counties of this state under § 26-74-221(a)(2)(C)(ii) , § 26-75-223(a)(2)(C)(ii) , and § 26-82-113(a)(2)(B) ; and (3) Twenty-five percent (25%) of the fees collected under § 26-57-1206(a)(1)(A) shall be special revenues deposited by the Treasurer of State to the credit of the Educational Adequacy Fund.

(1) Eighty percent (80%) of the fees collected under § 26-57-1206(a)(1)(B) -(E) and sixty percent (60%) of the fees collected under § 26-57-1206(a)(1)(A) shall be deposited to the credit of the General Revenue Fund Account of the State Apportionment Fund provided by § 19-5-202 ;

(2) Twenty percent (20%) of the fees collected under § 26-57-1206(a)(1)(B) -(E) and fifteen percent (15%) of the fees collected under § 26-57-1206(a)(1)(A) shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§ 26-74-221 , 26-75-223 , and 26-82-113 , and all revenues deposited into that Identification Pending Trust Fund for Local Sales and Use Taxes shall be distributed to the cities and counties of this state under § 26-74-221(a)(2)(C)(ii) , § 26-75-223(a)(2)(C)(ii) , and § 26-82-113(a)(2)(B) ; and

(3) Twenty-five percent (25%) of the fees collected under § 26-57-1206(a)(1)(A) shall be special revenues deposited by the Treasurer of State to the credit of the Educational Adequacy Fund.

Amended by Act 2019, No. 910,§ 4214, eff. 7/1/2019.

Acts 1997, No. 928, § 8; 2003 (2nd Ex. Sess.), No. 107, § 10; 2011, No. 828, § 10.
Ark. Code Ann. § 26-37-301 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-301
Notice to owner - Definitions
Status: in_force

(a) (1) After receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice. (2) All interested parties, as identified by the Commissioner of State Lands, shall be sent notice of the sale from the Commissioner of State Lands by certified mail. (3) If the notice by certified mail is returned unclaimed or refused, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail. (4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the tax-delinquent land is located as follows: (A) The address shown on the deed to the owner; (B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or (C) Any other corrected or forwarding address on file with the county collector or county assessor. (b) The notice to the owner or interested party shall also: (1) Contain a partial or abbreviated legal description and the parcel number; (2) State that the tax-delinquent land will be sold if not redeemed prior to the date of sale; and (3) (A) Provide the sale date. (B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands. (c) As used in this subchapter: (1) (A) "Owner" and "interested party" mean any person, firm, corporation, or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands. (B) "Owner" includes: (i) Every owner of the property if the property is owned by joint tenants; and (ii) Either the husband or the wife if the property is owned by tenants by the entirety; and (2) "Redeemer" means: (A) The owner of the property who redeems the property by paying all taxes, penalties, interest, and costs; or (B) Any other person, firm, corporation, or partnership without an existing ownership interest in the property who redeems the property by paying all taxes, penalties, interest, and costs. (d) The Commissioner of State Lands shall not be required to notify by certified mail or by any other means a person, firm, corporation, or partnership whose title to or interest in the tax-delinquent land is: (1) Obtained after certification to the Commissioner of State Lands; or (2) Expired or barred or was released or otherwise terminated before the date of sale regardless of whether a bona fide recorded instrument reflects the termination of the title or interest. (e) (1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead that is tax-delinquent land, then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead by personal service of process at least sixty (60) days before the date of sale. (2) As used in this subsection: (A) "Homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 ; and (B) "Owner of a homestead" means: (i) Every owner if the homestead is owned by joint tenants; and (ii) Either the husband or the wife if the homestead is owned by tenants by the entirety. (3) The owner of a homestead that is tax-delinquent land shall pay for the additional cost of the notice by personal service of process under this subsection. (f) The validity of a notice under this section may be challenged only by an owner or interested party of tax-delinquent land that did not receive notice in substantial compliance with this section. Amended by Act 2021, No. 584,§ 3, eff. 7/28/2021. Amended by Act 2019, No. 762,§ 1, eff. 7/24/2019. Amended by Act 2017, No. 1053,§ 6, eff. 8/1/2017. Amended by Act 2015, No. 1225,§ 1, eff. 7/22/2015. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 5; 1995, No. 714, § 3; 2003, No. 1376, § 2; 2005, No. 1231, § 6; 2007, No. 706, § 4; 2007, No. 827, § 213; 2007, No. 1036, § 5; 2009, No. 655, § 5; 2011, No. 863, § 1.

(a) (1) After receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice. (2) All interested parties, as identified by the Commissioner of State Lands, shall be sent notice of the sale from the Commissioner of State Lands by certified mail. (3) If the notice by certified mail is returned unclaimed or refused, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail. (4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the tax-delinquent land is located as follows: (A) The address shown on the deed to the owner; (B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or (C) Any other corrected or forwarding address on file with the county collector or county assessor.

(1) After receiving tax-delinquent land, the Commissioner of State Lands shall notify the owner, at the owner's last known address as certified by the county, by certified mail, of the owner's right to redeem by paying all taxes, penalties, interest, and costs, including the cost of the notice.

(2) All interested parties, as identified by the Commissioner of State Lands, shall be sent notice of the sale from the Commissioner of State Lands by certified mail.

(3) If the notice by certified mail is returned unclaimed or refused, the Commissioner of State Lands shall mail the notice to the owner or interested party by regular mail.

(4) If the notice by certified mail is returned undelivered for any other reason, the Commissioner of State Lands shall send a second notice to the owner or interested party at any additional address reasonably identifiable through the examination of the real property records properly filed and recorded in the office of the county recorder where the tax-delinquent land is located as follows: (A) The address shown on the deed to the owner; (B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or (C) Any other corrected or forwarding address on file with the county collector or county assessor.

(A) The address shown on the deed to the owner;

(B) The address shown on the deed, mortgage, assignment, or other filed and recorded document to the interested party; or

(C) Any other corrected or forwarding address on file with the county collector or county assessor.

(b) The notice to the owner or interested party shall also: (1) Contain a partial or abbreviated legal description and the parcel number; (2) State that the tax-delinquent land will be sold if not redeemed prior to the date of sale; and (3) (A) Provide the sale date. (B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands.

(1) Contain a partial or abbreviated legal description and the parcel number;

(2) State that the tax-delinquent land will be sold if not redeemed prior to the date of sale; and

(3) (A) Provide the sale date. (B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands.

(A) Provide the sale date.

(B) The sale date shall be no earlier than one (1) year after the tax-delinquent land is certified to the Commissioner of State Lands.

(c) As used in this subchapter: (1) (A) "Owner" and "interested party" mean any person, firm, corporation, or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands. (B) "Owner" includes: (i) Every owner of the property if the property is owned by joint tenants; and (ii) Either the husband or the wife if the property is owned by tenants by the entirety; and (2) "Redeemer" means: (A) The owner of the property who redeems the property by paying all taxes, penalties, interest, and costs; or (B) Any other person, firm, corporation, or partnership without an existing ownership interest in the property who redeems the property by paying all taxes, penalties, interest, and costs.

(1) (A) "Owner" and "interested party" mean any person, firm, corporation, or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands. (B) "Owner" includes: (i) Every owner of the property if the property is owned by joint tenants; and (ii) Either the husband or the wife if the property is owned by tenants by the entirety; and

(A) "Owner" and "interested party" mean any person, firm, corporation, or partnership holding title to or an interest in the tax-delinquent land by virtue of a bona fide recorded instrument at the time of certification to the Commissioner of State Lands.

(B) "Owner" includes: (i) Every owner of the property if the property is owned by joint tenants; and (ii) Either the husband or the wife if the property is owned by tenants by the entirety; and

(i) Every owner of the property if the property is owned by joint tenants; and

(ii) Either the husband or the wife if the property is owned by tenants by the entirety; and

(2) "Redeemer" means: (A) The owner of the property who redeems the property by paying all taxes, penalties, interest, and costs; or (B) Any other person, firm, corporation, or partnership without an existing ownership interest in the property who redeems the property by paying all taxes, penalties, interest, and costs.

(A) The owner of the property who redeems the property by paying all taxes, penalties, interest, and costs; or

(B) Any other person, firm, corporation, or partnership without an existing ownership interest in the property who redeems the property by paying all taxes, penalties, interest, and costs.

(d) The Commissioner of State Lands shall not be required to notify by certified mail or by any other means a person, firm, corporation, or partnership whose title to or interest in the tax-delinquent land is: (1) Obtained after certification to the Commissioner of State Lands; or (2) Expired or barred or was released or otherwise terminated before the date of sale regardless of whether a bona fide recorded instrument reflects the termination of the title or interest.

(1) Obtained after certification to the Commissioner of State Lands; or

(2) Expired or barred or was released or otherwise terminated before the date of sale regardless of whether a bona fide recorded instrument reflects the termination of the title or interest.

(e) (1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead that is tax-delinquent land, then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead by personal service of process at least sixty (60) days before the date of sale. (2) As used in this subsection: (A) "Homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 ; and (B) "Owner of a homestead" means: (i) Every owner if the homestead is owned by joint tenants; and (ii) Either the husband or the wife if the homestead is owned by tenants by the entirety. (3) The owner of a homestead that is tax-delinquent land shall pay for the additional cost of the notice by personal service of process under this subsection.

(1) If the Commissioner of State Lands fails to receive proof that the notice sent by certified mail under this section was received by the owner of a homestead that is tax-delinquent land, then the Commissioner of State Lands or his or her designee shall provide actual notice to the owner of a homestead by personal service of process at least sixty (60) days before the date of sale.

(2) As used in this subsection: (A) "Homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 ; and (B) "Owner of a homestead" means: (i) Every owner if the homestead is owned by joint tenants; and (ii) Either the husband or the wife if the homestead is owned by tenants by the entirety.

(A) "Homestead" means a parcel of tax-delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as a homestead eligible for a homestead credit under § 26-26-1118 ; and

(B) "Owner of a homestead" means: (i) Every owner if the homestead is owned by joint tenants; and (ii) Either the husband or the wife if the homestead is owned by tenants by the entirety.

(i) Every owner if the homestead is owned by joint tenants; and

(ii) Either the husband or the wife if the homestead is owned by tenants by the entirety.

(3) The owner of a homestead that is tax-delinquent land shall pay for the additional cost of the notice by personal service of process under this subsection.

(f) The validity of a notice under this section may be challenged only by an owner or interested party of tax-delinquent land that did not receive notice in substantial compliance with this section.

Amended by Act 2021, No. 584,§ 3, eff. 7/28/2021.

Amended by Act 2019, No. 762,§ 1, eff. 7/24/2019.

Amended by Act 2017, No. 1053,§ 6, eff. 8/1/2017.

Amended by Act 2015, No. 1225,§ 1, eff. 7/22/2015.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 5; 1995, No. 714, § 3; 2003, No. 1376, § 2; 2005, No. 1231, § 6; 2007, No. 706, § 4; 2007, No. 827, § 213; 2007, No. 1036, § 5; 2009, No. 655, § 5; 2011, No. 863, § 1.
Ark. Code Ann. § 26-75-404 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-404
Election requirements and procedure
Status: in_force

(a) (1) When the governing body of any city or town adopts an ordinance levying a local sales and use tax as authorized in this subchapter, the governing body either in the ordinance levying the tax or in a separate ordinance shall provide for submission of the question of the levy to the qualified electors of the city or town either at the next regular municipal election or at a special election. (2) If the ordinance provides for submitting the question at a special election, the election shall be called in accordance with § 7-11-201 et seq. for the next special election date under § 7-11-205 . (b) The governing body of the city or town shall notify the county board of election commissioners that the question of the levy of the tax has been referred to a vote of the people at the next regular municipal election or at a special election to be held on the date set by ordinance and shall submit a copy of the ballot title to the county board of election commissioners. (c) The ballot title to be used at the election shall be in substantially the following form: "[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities." "[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities." (d) (1) Following the election, the mayor of the city or town shall issue a proclamation of the results of the election, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city or town. (2) (A) If a majority of the electors voting on the issue vote against the levy of the tax, the tax shall not be levied, and the question of the levy of a tax under this subchapter shall not again be submitted to the electors of the city or town for one (1) year. (B) If a majority of the electors voting on the issue vote for the levy of the tax, the tax shall be levied and collected as provided for in this subchapter for the period prescribed in the ordinance. (3) (A) A person desiring to challenge the results of the election shall file the challenge in the circuit court of the county where the city or town is located within thirty (30) days of the date of publication of the proclamation. (B) (i) (a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election. (c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (ii) In the event of an election contest, the tax shall be collected as prescribed in subdivision (d)(3)(B)(i) of this section. (e) (1) If a majority of electors voting on the issue vote "FOR" the levy of the tax, a copy of the mayor's proclamation of the results of the election shall be transmitted to the secretary within ten (10) days after the election. (2) (A) At the time of transmitting the proclamation, the clerk shall also send to the secretary a map of the city or town clearly showing the boundaries of the city or town. (B) (i) If any such city or town shall thereafter change or alter its boundaries, the city or town clerk shall forward to the secretary ninety (90) days before the effective date of the boundary changes a certified copy of the ordinance adding or detaching territory from the city or town, and the ordinance shall be accompanied by a map clearly showing the territory added or detached. (ii) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last. Amended by Act 2021, No. 610,§ 37, eff. 1/1/2022. Amended by Act 2019, No. 910,§ 4450, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4449, eff. 7/1/2019. Acts 1985, No. 488, § 2; A.S.A. 1947, § 19-3648; Acts 1993, No. 266, § 6; 1995, No. 565, §§ 11, 12; 2003, No. 383, § 7; 2003, No. 1273, § 67; 2005, No. 2145, §§ 73, 74; 2007, No. 1049, § 95; 2009, No. 1480, § 114.

(a) (1) When the governing body of any city or town adopts an ordinance levying a local sales and use tax as authorized in this subchapter, the governing body either in the ordinance levying the tax or in a separate ordinance shall provide for submission of the question of the levy to the qualified electors of the city or town either at the next regular municipal election or at a special election. (2) If the ordinance provides for submitting the question at a special election, the election shall be called in accordance with § 7-11-201 et seq. for the next special election date under § 7-11-205 .

(1) When the governing body of any city or town adopts an ordinance levying a local sales and use tax as authorized in this subchapter, the governing body either in the ordinance levying the tax or in a separate ordinance shall provide for submission of the question of the levy to the qualified electors of the city or town either at the next regular municipal election or at a special election.

(2) If the ordinance provides for submitting the question at a special election, the election shall be called in accordance with § 7-11-201 et seq. for the next special election date under § 7-11-205 .

(b) The governing body of the city or town shall notify the county board of election commissioners that the question of the levy of the tax has been referred to a vote of the people at the next regular municipal election or at a special election to be held on the date set by ordinance and shall submit a copy of the ballot title to the county board of election commissioners.

(c) The ballot title to be used at the election shall be in substantially the following form: "[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities." "[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities."

"[ ] FOR the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities."

"[ ] AGAINST the levy of a temporary one percent (1%) (one-half of one percent (1/2 of 1%)) local sales and use tax for a period of ............... within ............... (name of city) for construction and improvement of public parks and recreation facilities."

(d) (1) Following the election, the mayor of the city or town shall issue a proclamation of the results of the election, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city or town. (2) (A) If a majority of the electors voting on the issue vote against the levy of the tax, the tax shall not be levied, and the question of the levy of a tax under this subchapter shall not again be submitted to the electors of the city or town for one (1) year. (B) If a majority of the electors voting on the issue vote for the levy of the tax, the tax shall be levied and collected as provided for in this subchapter for the period prescribed in the ordinance. (3) (A) A person desiring to challenge the results of the election shall file the challenge in the circuit court of the county where the city or town is located within thirty (30) days of the date of publication of the proclamation. (B) (i) (a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election. (c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (ii) In the event of an election contest, the tax shall be collected as prescribed in subdivision (d)(3)(B)(i) of this section.

(1) Following the election, the mayor of the city or town shall issue a proclamation of the results of the election, and the proclamation shall be published one (1) time in a newspaper having general circulation in the city or town.

(2) (A) If a majority of the electors voting on the issue vote against the levy of the tax, the tax shall not be levied, and the question of the levy of a tax under this subchapter shall not again be submitted to the electors of the city or town for one (1) year. (B) If a majority of the electors voting on the issue vote for the levy of the tax, the tax shall be levied and collected as provided for in this subchapter for the period prescribed in the ordinance.

(A) If a majority of the electors voting on the issue vote against the levy of the tax, the tax shall not be levied, and the question of the levy of a tax under this subchapter shall not again be submitted to the electors of the city or town for one (1) year.

(B) If a majority of the electors voting on the issue vote for the levy of the tax, the tax shall be levied and collected as provided for in this subchapter for the period prescribed in the ordinance.

(3) (A) A person desiring to challenge the results of the election shall file the challenge in the circuit court of the county where the city or town is located within thirty (30) days of the date of publication of the proclamation. (B) (i) (a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election. (c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (ii) In the event of an election contest, the tax shall be collected as prescribed in subdivision (d)(3)(B)(i) of this section.

(A) A person desiring to challenge the results of the election shall file the challenge in the circuit court of the county where the city or town is located within thirty (30) days of the date of publication of the proclamation.

(B) (i) (a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election. (c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers. (ii) In the event of an election contest, the tax shall be collected as prescribed in subdivision (d)(3)(B)(i) of this section.

(i) (a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election. (c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers.

(a) The mayor of the city or town shall notify the Secretary of the Department of Finance and Administration of the rate change after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.

(b) If no election challenge is filed within the thirty-day challenge period, the ordinance shall become effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers and after the expiration of the thirty-day period for challenge of the results of the election.

(c) In the case of a purchase made from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog, the applicable date will be the first day of the quarter after a minimum of one hundred twenty (120) days' notice by the secretary to sellers.

(ii) In the event of an election contest, the tax shall be collected as prescribed in subdivision (d)(3)(B)(i) of this section.

(e) (1) If a majority of electors voting on the issue vote "FOR" the levy of the tax, a copy of the mayor's proclamation of the results of the election shall be transmitted to the secretary within ten (10) days after the election. (2) (A) At the time of transmitting the proclamation, the clerk shall also send to the secretary a map of the city or town clearly showing the boundaries of the city or town. (B) (i) If any such city or town shall thereafter change or alter its boundaries, the city or town clerk shall forward to the secretary ninety (90) days before the effective date of the boundary changes a certified copy of the ordinance adding or detaching territory from the city or town, and the ordinance shall be accompanied by a map clearly showing the territory added or detached. (ii) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

(1) If a majority of electors voting on the issue vote "FOR" the levy of the tax, a copy of the mayor's proclamation of the results of the election shall be transmitted to the secretary within ten (10) days after the election.

(2) (A) At the time of transmitting the proclamation, the clerk shall also send to the secretary a map of the city or town clearly showing the boundaries of the city or town. (B) (i) If any such city or town shall thereafter change or alter its boundaries, the city or town clerk shall forward to the secretary ninety (90) days before the effective date of the boundary changes a certified copy of the ordinance adding or detaching territory from the city or town, and the ordinance shall be accompanied by a map clearly showing the territory added or detached. (ii) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

(A) At the time of transmitting the proclamation, the clerk shall also send to the secretary a map of the city or town clearly showing the boundaries of the city or town.

(B) (i) If any such city or town shall thereafter change or alter its boundaries, the city or town clerk shall forward to the secretary ninety (90) days before the effective date of the boundary changes a certified copy of the ordinance adding or detaching territory from the city or town, and the ordinance shall be accompanied by a map clearly showing the territory added or detached. (ii) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

(i) If any such city or town shall thereafter change or alter its boundaries, the city or town clerk shall forward to the secretary ninety (90) days before the effective date of the boundary changes a certified copy of the ordinance adding or detaching territory from the city or town, and the ordinance shall be accompanied by a map clearly showing the territory added or detached.

(ii) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective or after a minimum of sixty (60) days' notice by the secretary to sellers, whichever expires last.

Amended by Act 2021, No. 610,§ 37, eff. 1/1/2022.

Amended by Act 2019, No. 910,§ 4450, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4449, eff. 7/1/2019.

Acts 1985, No. 488, § 2; A.S.A. 1947, § 19-3648; Acts 1993, No. 266, § 6; 1995, No. 565, §§ 11, 12; 2003, No. 383, § 7; 2003, No. 1273, § 67; 2005, No. 2145, §§ 73, 74; 2007, No. 1049, § 95; 2009, No. 1480, § 114.
Ark. Code Ann. § 26-18-303 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-303
Records confidential and privileged - Exceptions
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration is the official custodian of all records and files required by any state tax law to be filed with the Secretary of the Department of Finance and Administration and is required to take all steps necessary to maintain their confidentiality. (2) (A) (i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged. (ii) Except as otherwise provided in this section, these records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files. (B) It is the specific intent of this chapter that all tax returns, audit reports, and information pertaining to any tax returns, whether filed by individuals, corporations, partnerships, or fiduciaries, shall not be subject to the provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq. (b) The provisions against disclosures shall not apply to the following: (1) Publication of statistics by the Secretary of the Department of Finance and Administration classified to prevent the identification of a particular taxpayer; (2) Use of the information in records filed under any state tax law by the Secretary of the Department of Finance and Administration when conducting any audit or investigation of any taxpayer in regard to any state tax; (3) (A) Disclosure of information to the Attorney General of this state, any prosecuting attorney, or any other individual who is empowered by law to prosecute criminal and civil violations of any state tax law. (B) Information disclosed under subdivision (b)(3)(A) of this section may be introduced as evidence by the Attorney General, a prosecuting attorney, or other individual so empowered when the individual is prosecuting any civil or criminal violation of state tax law; (4) (A) Disclosure of information compelled by a judge in an Arkansas circuit court, the Supreme Court, or the Court of Appeals, or by any federal court. (B) Disclosure of information under subdivision (b)(4)(A) of this section is limited to the disclosure of information in a case or controversy before the judge compelling the disclosure of the information; (5) Disclosure by the taxpayer or the taxpayer's authorized agent or by the Secretary of the Department of Finance and Administration, at the taxpayer's request, of any information which the Secretary of the Department of Finance and Administration has concerning that taxpayer; (6) Disclosure by the Secretary of the Department of Finance and Administration, at the Secretary of the Department of Finance and Administration's discretion, of information from the records of any state tax law to comparable officials of any other state or the United States who are charged with the administration of a similar tax; (7) Disclosure of motor vehicle titling and registration information, all licenses and permits issued to owners and operators of coin-operated amusement machines pursuant to §§ 26-57-402 , 26-57-408 - 26-57-421 , and 26-77-303 , and tax records, files, and other information relating to sales of aviation fuel at airports and other aviation fuel outlets; (8) Disclosure of information at an administrative hearing held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and in any judicial proceeding in which the Secretary of the Department of Finance and Administration is a party; (9) (A) Disclosure to the Student Loan Authority Division of the Arkansas Development Finance Authority, the Division of Higher Education, the Student Loan Guarantee Foundation of Arkansas, or any Arkansas public institution of higher education of the last known address or whereabouts or the last known employer of any person from whom these agencies are charged with collecting a student loan or other student indebtedness. (B) In providing such information, the Secretary of the Department of Finance and Administration shall not allow the Student Loan Authority Division of the Arkansas Development Finance Authority, the Student Loan Guarantee Foundation of Arkansas, the Division of Higher Education, or any Arkansas public institution of higher education to examine the tax return; (10) (A) In order to ensure proper payment to vendors by all agencies of state government or by county governments or city governments, information about the receipt or nonreceipt of sales tax permits by vendors must be made available by the Secretary of the Department of Finance and Administration upon request by these agencies of state government or by county governments or city governments. (B) Therefore, notwithstanding any provision of this chapter or any other law to the contrary, in instances when state agencies, boards, commissions, and other branches of state government or county governments or city governments identify to the Secretary of the Department of Finance and Administration the identity of vendors receiving payments and ask the Secretary of the Department of Finance and Administration whether these vendors have been issued sales tax permits, the Secretary of the Department of Finance and Administration shall answer these inquiries; (11) Disclosure of the name of any taxpayer and the amount of any tax credit, tax rebate, tax discount, or commission for the collection of a tax received by such taxpayer from the following tax incentive provisions: (A) Discount for prompt payment, § 26-52-503 ; (B) Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed]; (C) Steel mill tax incentives, §§ 26-52-901 - 26-52-903 and 26-52-912 - 26-52-914 ; (D) Motor fuel shrinkage allowance, § 26-55-230(a)(1)(F) ; (E) Commission for sale of stamps for cigarettes and the collection of cigarette taxes, § 26-57-236(f) ; (F) Credit on severance tax of oil producer, § 26-58-204 ; (G) Credit on severance tax of gas producer, § 26-58-205 ; (H) Refund of motor fuel tax by municipal buses, § 26-55-401 et seq.; (I) Refund of distillate special fuel tax to interstate users, §§ 26-56-214 and 26-56-215 ; (J) Credit against severance tax for the discovery of a commercial oil pool, § 15-72-706 ; (K) Native wines - subsidies, § 3-5-1001 et seq.; (L) Native wines - incentive grants, § 3-5-901 et seq.; (M) Consolidated Incentive Act of 2003, § 15-4-2701 et seq.; and (N) (i) Any other tax incentive program enacted after January 1, 1991, that provides a tax credit, tax rebate, tax discount, or commission for the collection of a tax, with the exception of any benefits under the income tax laws of this state. (ii) However, information that is subject to disclosure under the provisions of this subdivision (b)(11) shall not be disclosed if such information would give an advantage to competitors or bidders or if such information is exempt from disclosure under any other provision of law that exempts specified information from disclosure under any such law; (12) Disclosure of the lists required by: (A) Section 3-2-205(e)(4) , reporting to the Alcoholic Beverage Control Division and the Alcoholic Beverage Control Board those taxpayers who hold a permit to sell alcoholic beverages and who are delinquent in state taxes; and (B) Section 26-57-257(o)(2) , reporting to the Arkansas Tobacco Control Board those taxpayers who hold a permit to sell tobacco products and cigarettes and who are delinquent in state taxes; (13) Disclosure to the Tax Division of the Arkansas Public Service Commission of information contained in motor fuel tax records necessary to assess motor carrier companies for ad valorem taxation; (14) (A) Disclosure of the following information concerning corporate franchise tax: (i) The name and address of a corporation; (ii) The name of a corporation's president, vice president, secretary, treasurer, and controller; (iii) The total authorized capital stock with par value; (iv) The total issued and outstanding capital stock with par value; (v) The state of incorporation; and (vi) Information necessary to identify corporations that paid franchise tax to the Secretary of the Department of Finance and Administration in lieu of payment to the Secretary of State for franchise tax reporting year 2021 under Acts 2019, No. 819. (B) In the case of a franchise tax report filed by an organization formed under the Uniform Limited Liability Company Act, § 4-38-101 et seq., the confidentiality provision of subsection (a) of this section shall apply to the names of members of the organization, except those designated in the organization's franchise tax report as a manager, president, vice president, secretary, treasurer, or controller of the organization, unless the organization has no registered agent for service of process, in which case the confidentiality provisions of subsection (a) of this section shall not apply; (15) Disclosure compelled by a subpoena issued by a state or federal prosecutor or grand jury or other state or federal entity with subpoena power; (16) (A) Disclosure to county assessors of information that may affect personal property tax assessments, including information obtained during the course of audits or investigations concerning motor vehicles, boats, trailers, airplanes, or other items of personal property that may be subject to assessment in that county. (B) This information may be released only following completion of an audit or investigation by the Secretary of the Department of Finance and Administration and following a determination by the Secretary of the Department of Finance and Administration that there is a strong possibility the taxpayer has failed to properly assess the taxpayer's personal property in the county. (C) In providing this information, the Secretary of the Department of Finance and Administration shall not allow the county assessors to examine any tax returns or audit records; (17) (A) For the purpose of the timely and accurate collection of local sales and use tax and state income tax withholding for employees, disclosure of the name and address of a taxpayer that has failed three (3) times within any consecutive twenty-four-month period to either report or remit state or local gross receipts or compensating use tax or state income tax withholding for employees and has been served with a business closure order under § 26-18-1001 et seq. (B) Disclosure shall be made by posting weekly on the website maintained by the Department of Finance and Administration the business name, business address, and city and county in which the business is located as it appears on the sales tax permit or the state income tax withholding for employees registration of each taxpayer identified in subdivision (b)(17)(A) of this section. (C) The information posted on the website for a taxpayer shall remain on the website until that taxpayer is no longer subject to the business closure provisions of § 26-18-1001 et seq.; (18) (A) Disclosure to the Arkansas Economic Development Commission of any information requested regarding a tax incentive program that provides a tax credit, tax rebate, tax discount, or other economic incentive that is jointly administered by the Arkansas Economic Development Commission and the Department of Finance and Administration. (B) Any information received by the Arkansas Economic Development Commission under this section shall remain confidential and is not subject to disclosure except in accordance with this section; (19) Disclosure of information to a bankruptcy trustee or to an employee of a bankruptcy trustee; (20) (A) To perform audit and compliance duties, disclosure to the Division of Workforce Services of: (i) Withholding tax information reported by companies doing business in Arkansas, including without limitation taxpayer names, taxpayer addresses, tax identification numbers, and tax withholding information; or (ii) Information for the purpose of providing pandemic unemployment assistance to a worker who: (a) Is self-employed; (b) Is seeking part-time employment; (c) Does not have sufficient work history; or (d) Is otherwise unable to qualify for regular unemployment or extended benefits under state or federal law. (B) Information received by the Division of Workforce Services under this section shall remain confidential and is not subject to disclosure except in accordance with this section; (21) Disclosure of information, including disclosure as required under § 26-55-232 , regarding delinquent motor fuel excise tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., and by § 26-56-601 et seq., to a bonding company that provides the surety bond required by § 26-55-222 for the taxpayer that owes the delinquent tax; (22) Disclosure of information regarding delinquent distillate special fuel tax levied by § 26-56-201 et seq., and by § 26-56-601 et seq., to a bonding company that provides the surety bond required by § 26-56-204 for the taxpayer that owes the delinquent tax; (23) Disclosure of information regarding delinquent liquefied gas special fuel tax levied by § 26-56-301 et seq. and by § 26-56-601 et seq. to a bonding company that provides the surety bond required by § 26-56-303 for the taxpayer that owes the delinquent tax; (24) (A) Disclosure of information in the books of the Department of Finance and Administration concerning a taxpayer by the Department of Finance and Administration to a joint auditor employed under the authority of § 26-75-619 when the joint auditor requests the information. (B) Information received by the joint auditor under subdivision (b)(24)(A) of this section shall remain confidential and is not subject to disclosure except in accordance with this section; (25) Disclosure of information related to a business closure order under § 26-18-1001 et seq. to the Office of State Procurement for the purpose of carrying out §§ 19-11-281 and 19-11-1015 ; (26) Disclosure of information for the purpose of tax collection in state and federal insolvency, reorganization, corporate dissolution, and other similar proceedings in which the Secretary of the Department of Finance and Administration is an interested party; (27) Disclosure to the Department of Human Services as required by § 20-76-215(c) or § 20-77-2104(c) to determine whether a change in circumstances has occurred that would affect the eligibility of an applicant for benefits under the Supplemental Nutrition Assistance Program or the Arkansas Medicaid Program; (28) (A) For the purpose of providing information to municipalities and counties, disclosure to a city or county of a monthly electronic report showing the city's or county's gross receipts and compensating or use tax revenues generated within the boundaries of the city or county. (B) The electronic report shall list: (i) The total number of holders of a gross receipts tax permit that remitted gross receipts or compensating use tax in the city or county; (ii) The amount of tax revenue generated by reference to the North American Industry Classification System four-digit code; and (iii) The total number of holders of a gross receipts tax permit for each four-digit code number. (C) A request made by a city or county for the report under subdivision (b)(28)(A) of this section: (i) May be made at any time; and (ii) Shall be submitted electronically by an official of the city or county. (D) In order to receive a report under subdivision (b)(28)(A) of this section, the city or county making the request shall register for an account with the Arkansas Taxpayer Access Point or its successor. (E) The Department of Finance and Administration shall not discuss any details of the information within an electronic report provided under this subdivision (b)(28) with a representative of the city or county or with a third party. (F) Upon receiving a political subdivision's request for the information referenced in subdivision (b)(28)(A) of this section, the Secretary of the Department of Finance and Administration shall make the information for the current period available as soon as practicable but no later than thirty (30) days after receiving the request. (G) Information a political subdivision receives from the Secretary of the Department of Finance and Administration in response to a request under this subdivision (b)(28) shall remain confidential and shall be exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq.; and (29) (A) Disclosure of information related to a petition filed with the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (B) Information received by the Tax Appeals Commission under subdivision (b)(29)(A) of this section is confidential and is not subject to disclosure except in accordance with this section. (c) The provisions of this section shall be strictly interpreted and shall not permit any other disclosure of tax information concerning a taxpayer, whether the taxpayer is an individual, a corporation, a partnership, or a fiduciary, that is contained in the records and files of the Secretary of the Department of Finance and Administration relating to income tax or any other state tax administered under this chapter. (d) (1) Any person who knowingly discloses information in violation of a provision of this section shall be guilty of a Class A misdemeanor. (2) An employee of the state who is convicted of violating a provision of this section shall be discharged from employment in addition to any fine or imprisonment. (e) Any person who knowingly obtains or attempts to obtain any of the confidential and privileged records and files of the Secretary of the Department of Finance and Administration who is not so permitted by law is guilty of a Class A misdemeanor. (f) The Secretary of the Department of Finance and Administration shall report all violations of this section to the appropriate prosecuting attorney in this state. (g) (1) The Secretary of the Department of Finance and Administration shall promulgate such rules as are necessary to establish a reasonable procedure for making requests for and release of information under subdivision (b)(11) of this section, for allowing a taxpayer reasonable notice in advance of the release of the requested information, for a period of time up to seven (7) days from the date a request for information is made to provide notice and make necessary determinations, and to provide the methods by which the Secretary of the Department of Finance and Administration shall determine if the information requested is subject to disclosure under Arkansas law. (2) The provisions of this section shall solely govern the release of information under subdivision (b)(11) of this section, and the release of information shall not be subject to the Freedom of Information Act of 1967, § 25-19-101 et seq. (h) (1) Upon the request of a county government or a city government, the Secretary of the Department of Finance and Administration shall provide a list of vendors within the requesting county or city who hold permits issued pursuant to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (2) Requests made pursuant to this subsection must be made in writing by an official of the county government or city government prior to August 1 of the calendar year for which the list is requested. (3) Lists provided pursuant to the provisions of this subsection will be made available following October 1 of the year requested and will be compiled from the list of all valid sales tax permit holders within the requesting county or city as of September 1 of the year requested. (4) (A) A reasonable fee based upon the number of permit holders within the requesting city or county may be charged for the permit search made and reported to the requesting county or city government. (B) Fees collected under the provisions of this subsection shall be deposited into the State Central Services Fund to be treated as a refund of expenditures to reimburse the Department of Finance and Administration for the costs of providing the requested information. (i) (1) The Secretary of the Department of Finance and Administration may disclose information from a return filed by a person, partnership, corporation, trust, or estate to any of the parties who signed the return: (A) Who is the administrator, executor, or trustee of the estate filing the return; (B) Who was a member of the partnership filing the return during any part of the period covered by the return; (C) Who is a trustee or beneficiary of the trust filing the return; (D) Who is an officer or bona fide shareholder of record owning one percent (1%) or more of the outstanding stock of the corporation filing the return; (E) Who was a shareholder during any part of the period covered by the return filed by a Subchapter S corporation; (F) Who was a member of the partnership during any part of the period covered by the partnership return; or (G) Who is the attorney in fact duly authorized in writing by any of the persons described in subdivisions (i)(1)(A)-(F) of this section. (2) The Secretary of the Department of Finance and Administration may also disclose all information concerning the collection activity related to a tax return to any party who signed the return. (3) The Secretary of the Department of Finance and Administration shall promulgate such rules as are necessary to establish a reasonable procedure for making requests for and for the release of information under this section. (j) (1) The General Assembly finds that: (A) The collection of cigarette and other tobacco products taxes and the enforcement of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1307 , affect the fiscal soundness of the state and the public health; (B) The Attorney General and the Director of Arkansas Tobacco Control play an important role in the enforcement of the state's tobacco laws; and (C) The sharing of documents and other information between the Secretary of the Department of Finance and Administration, the Attorney General, and the director will put the state in a better position to prevent tobacco diversion and prevent cigarettes from being sold to youth and an already addicted adult population. (2) The Secretary of the Department of Finance and Administration may disclose documents and other information submitted by stamp deputies appointed under § 26-57-236 or those persons licensed or permitted under the terms of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to the Attorney General or the director upon the request of the Attorney General or the director. (3) (A) The documents and other information provided under this subsection shall not be disclosed by the Attorney General or the director to a person other than a person specifically authorized by the Attorney General or the director to receive the documents or other information. (B) However, the Attorney General and the director may share the documents and other information provided under this subsection with the taxing authorities or law enforcement agencies of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the documents and other information, if the parties agree to the confidentiality requirements under this subsection. (4) (A) The Attorney General and the director may use the documents and other information provided under this subsection by the Secretary of the Department of Finance and Administration in proceedings before any court. (B) (i) However, the documents and other information shall not be presented in court except with the approval of the court in which the action is pending and after adequate notice to the person who initially furnished the documents or other information to the Secretary of the Department of Finance and Administration. (ii) When confidential information is presented with court approval, the documents and other information and the related evidence shall be held in camera and shall be part of the court record or trial transcript only if under seal. (k) (1) The Department of Finance and Administration shall prepare and deliver a report of the awarded amounts of credit or rebate of sales and use tax under §§ 26-52-427 , 26-52-523 , and 26-53-138 to each city government and county government impacted by the award of the credit or rebate of sales and use tax. (2) The report required under subdivision (k)(1) of this section shall be delivered electronically on a monthly basis and shall include the name of the taxpayer and the amount of the credit or rebate awarded. (3) In order to receive the report, a city government or county government shall register for an account with the Arkansas Taxpayer Access Point or its successor. (4) The Department of Finance and Administration shall not discuss any details of individual claims within a report provided under this subsection with the city government, the county government, or a third party. (5) Information received by a city government or county government under this subsection shall remain confidential and is not subject to disclosure except in accordance with this section. (l) (1) The General Assembly finds that: (A) The ability of the Bureau of Legislative Research to assist the General Assembly in state budgeting and forecasting matters is important to the performance of the General Assembly's duties and the fiscal soundness of the state; (B) The General Assembly plays an essential role in determining the fiscal needs of the state, and the Bureau of Legislative Research provides important assistance to the General Assembly in its performance of that role; (C) To ensure the Bureau of Legislative Research can provide accurate and complete information and analysis to the General Assembly in order to assist the General Assembly in its duty to set state appropriation amounts, it is essential that the Bureau of Legislative Research have direct access to the nonconfidential aggregate and statistical information that would inform state budgeting and forecasting; and (D) The sharing of information between the Secretary of the Department of Finance and Administration and the Bureau of Legislative Research will enable the General Assembly to better serve the fiscal needs of the state. (2) (A) The Secretary of the Department of Finance and Administration shall provide the Bureau of Legislative Research with direct access to nonconfidential aggregate and statistical information derived from state tax collection and administration records for use in state budgeting and forecasting and the preparation of fiscal impact statements on proposed legislation. (B) The information disclosed under subdivision (l)(2)(A) of this section shall not contain: (i) Personally identifiable or confidential taxpayer information, including without limitation a taxpayer's: (a) Name; (b) Address; (c) Date of birth; (d) Taxpayer identification number; (e) Social Security number; (f) Driver's license number; (g) Vehicle identification number; (h) License plate number; (i) Telephone number; (j) Email address; or (k) Financial institution information; (ii) Tax return, audit report, or information or documents pertaining to a tax return or audit report; (iii) Federal tax information, including without limitation: (a) A return as defined under 26 U.S.C. § 6103(b)(1) , as it existed on January 1, 2021; (b) Return information as defined under 26 U.S.C. § 6103(b)(2) , as it existed on January 1, 2021; and (c) Taxpayer return information as defined under 26 U.S.C. § 6103(b)(3) , as it existed on January 1, 2021; or (iv) Any information or document determined to be confidential by the Secretary of the Department of Finance and Administration under state or federal law. (3) (A) The documents and other information that the Bureau of Legislative Research has access to under this subsection shall not be disclosed by the Bureau of Legislative Research to a person other than a person specifically authorized by law to receive the documents or other information. (B) The Bureau of Legislative Research may: (i) Disclose information in the same manner as provided in subdivisions (b)(1), (b)(11), and (b)(14) of this section; (ii) (a) Provide access to the documents and other information to which the Bureau of Legislative Research has access under this section to any consultant retained by the Bureau of Legislative Research. (b) Any information obtained by a consultant retained by the Bureau of Legislative Research under this section shall be kept confidential and shall not be disclosed by the consultant; and (iii) Provide analysis of the documents and information to which it has access under this section to the General Assembly and any consultants retained by the Bureau of Legislative Research. Amended by Act 2021, No. 1059,§ 1, eff. 1/1/2022. Amended by Act 2021, No. 1059,§ 1, eff. 1/1/2022. Amended by Act 2021, No. 1041,§ 32, eff. 7/28/2021. Amended by Act 2021, No. 1041,§ 31, eff. 7/28/2021. Amended by Act 2021, No. 780,§ 6, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 5, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 4, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 3, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 593,§ 5, eff. 1/1/2023. Amended by Act 2021, No. 593,§ 4, eff. 1/1/2023. Amended by Act 2021, No. 876,§ 2, eff. on and after January 1, 2022. Amended by Act 2021, No. 876,§ 1, eff. on and after January 1, 2022. Amended by Act 2021, No. 776,§ 1, eff. 1/1/2022. Amended by Act 2021, No. 780,§ 6, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 5, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 4, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 3, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 732,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 523,§ 14, eff. 4/1/2021. Amended by Act 2019, No. 819,§ 15, eff. 5/1/2021. Amended by Act 2019, No. 866,§ 3, eff. 1/1/2020. Amended by Act 2019, No. 910,§ 3625, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3624, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3623, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3622, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3621, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3620, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3619, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3618, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3617, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3616, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3615, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3614, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3613, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3612, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 2393, eff. 7/1/2019. Amended by Act 2019, No. 315,§ 2940, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 2939, eff. 7/24/2019. Amended by Act 2017, No. 435,§ 1, eff. 90 days after sine die adjournment". Amended by Act 2017, No. 426,§ 15, eff. 8/1/2017. Amended by Act 2013, No. 1143,§ 2, eff. 8/16/2013. Amended by Act 2013, No. 712,§ 1, eff. 8/16/2013. Acts 1979, No. 401, § 6; 1981, No. 854, § 1; 1983, No. 673, § 2; 1983, No. 694, §§ 1, 2; 1985, No. 694, § 1; A.S.A. 1947, §§ 84-4706 -- 84-4706.2; Acts 1987, No. 382, §§ 29, 30; 1991, No. 400, §§ 1, 2; 1993, No. 403, § 21; 1993, No. 1018, § 2; 1993, No. 1159, § 1; 1995, No. 1276, §§ 1, 2, 3; 1997, No. 1039, § 1; 1999, No. 1126, § 13; 1999, No. 1277, § 9; 1999, No. 1598, § 1; 2001, No. 565, § 1; 2001, No. 1368, § 1; 2003, No. 860, § 10; 2005, No. 1294, § 1; 2007, No. 437, § 1; 2007, No. 827, § 196; 2007, No. 865, § 1; 2009, No. 272, § 1; 2009, No. 360, § 2; 2009, No. 504, § 2; 2009, No. 655, § 1; 2011, No. 788, § 2; 2011, No. 836, § 1; 2011, No. 983, § 1.

(a) (1) The Secretary of the Department of Finance and Administration is the official custodian of all records and files required by any state tax law to be filed with the Secretary of the Department of Finance and Administration and is required to take all steps necessary to maintain their confidentiality. (2) (A) (i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged. (ii) Except as otherwise provided in this section, these records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files. (B) It is the specific intent of this chapter that all tax returns, audit reports, and information pertaining to any tax returns, whether filed by individuals, corporations, partnerships, or fiduciaries, shall not be subject to the provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq.

(1) The Secretary of the Department of Finance and Administration is the official custodian of all records and files required by any state tax law to be filed with the Secretary of the Department of Finance and Administration and is required to take all steps necessary to maintain their confidentiality.

(2) (A) (i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged. (ii) Except as otherwise provided in this section, these records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files. (B) It is the specific intent of this chapter that all tax returns, audit reports, and information pertaining to any tax returns, whether filed by individuals, corporations, partnerships, or fiduciaries, shall not be subject to the provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq.

(A) (i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged. (ii) Except as otherwise provided in this section, these records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files.

(i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged.

(ii) Except as otherwise provided in this section, these records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files.

(B) It is the specific intent of this chapter that all tax returns, audit reports, and information pertaining to any tax returns, whether filed by individuals, corporations, partnerships, or fiduciaries, shall not be subject to the provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq.

(b) The provisions against disclosures shall not apply to the following: (1) Publication of statistics by the Secretary of the Department of Finance and Administration classified to prevent the identification of a particular taxpayer; (2) Use of the information in records filed under any state tax law by the Secretary of the Department of Finance and Administration when conducting any audit or investigation of any taxpayer in regard to any state tax; (3) (A) Disclosure of information to the Attorney General of this state, any prosecuting attorney, or any other individual who is empowered by law to prosecute criminal and civil violations of any state tax law. (B) Information disclosed under subdivision (b)(3)(A) of this section may be introduced as evidence by the Attorney General, a prosecuting attorney, or other individual so empowered when the individual is prosecuting any civil or criminal violation of state tax law; (4) (A) Disclosure of information compelled by a judge in an Arkansas circuit court, the Supreme Court, or the Court of Appeals, or by any federal court. (B) Disclosure of information under subdivision (b)(4)(A) of this section is limited to the disclosure of information in a case or controversy before the judge compelling the disclosure of the information; (5) Disclosure by the taxpayer or the taxpayer's authorized agent or by the Secretary of the Department of Finance and Administration, at the taxpayer's request, of any information which the Secretary of the Department of Finance and Administration has concerning that taxpayer; (6) Disclosure by the Secretary of the Department of Finance and Administration, at the Secretary of the Department of Finance and Administration's discretion, of information from the records of any state tax law to comparable officials of any other state or the United States who are charged with the administration of a similar tax; (7) Disclosure of motor vehicle titling and registration information, all licenses and permits issued to owners and operators of coin-operated amusement machines pursuant to §§ 26-57-402 , 26-57-408 - 26-57-421 , and 26-77-303 , and tax records, files, and other information relating to sales of aviation fuel at airports and other aviation fuel outlets; (8) Disclosure of information at an administrative hearing held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and in any judicial proceeding in which the Secretary of the Department of Finance and Administration is a party; (9) (A) Disclosure to the Student Loan Authority Division of the Arkansas Development Finance Authority, the Division of Higher Education, the Student Loan Guarantee Foundation of Arkansas, or any Arkansas public institution of higher education of the last known address or whereabouts or the last known employer of any person from whom these agencies are charged with collecting a student loan or other student indebtedness. (B) In providing such information, the Secretary of the Department of Finance and Administration shall not allow the Student Loan Authority Division of the Arkansas Development Finance Authority, the Student Loan Guarantee Foundation of Arkansas, the Division of Higher Education, or any Arkansas public institution of higher education to examine the tax return; (10) (A) In order to ensure proper payment to vendors by all agencies of state government or by county governments or city governments, information about the receipt or nonreceipt of sales tax permits by vendors must be made available by the Secretary of the Department of Finance and Administration upon request by these agencies of state government or by county governments or city governments. (B) Therefore, notwithstanding any provision of this chapter or any other law to the contrary, in instances when state agencies, boards, commissions, and other branches of state government or county governments or city governments identify to the Secretary of the Department of Finance and Administration the identity of vendors receiving payments and ask the Secretary of the Department of Finance and Administration whether these vendors have been issued sales tax permits, the Secretary of the Department of Finance and Administration shall answer these inquiries; (11) Disclosure of the name of any taxpayer and the amount of any tax credit, tax rebate, tax discount, or commission for the collection of a tax received by such taxpayer from the following tax incentive provisions: (A) Discount for prompt payment, § 26-52-503 ; (B) Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed]; (C) Steel mill tax incentives, §§ 26-52-901 - 26-52-903 and 26-52-912 - 26-52-914 ; (D) Motor fuel shrinkage allowance, § 26-55-230(a)(1)(F) ; (E) Commission for sale of stamps for cigarettes and the collection of cigarette taxes, § 26-57-236(f) ; (F) Credit on severance tax of oil producer, § 26-58-204 ; (G) Credit on severance tax of gas producer, § 26-58-205 ; (H) Refund of motor fuel tax by municipal buses, § 26-55-401 et seq.; (I) Refund of distillate special fuel tax to interstate users, §§ 26-56-214 and 26-56-215 ; (J) Credit against severance tax for the discovery of a commercial oil pool, § 15-72-706 ; (K) Native wines - subsidies, § 3-5-1001 et seq.; (L) Native wines - incentive grants, § 3-5-901 et seq.; (M) Consolidated Incentive Act of 2003, § 15-4-2701 et seq.; and (N) (i) Any other tax incentive program enacted after January 1, 1991, that provides a tax credit, tax rebate, tax discount, or commission for the collection of a tax, with the exception of any benefits under the income tax laws of this state. (ii) However, information that is subject to disclosure under the provisions of this subdivision (b)(11) shall not be disclosed if such information would give an advantage to competitors or bidders or if such information is exempt from disclosure under any other provision of law that exempts specified information from disclosure under any such law; (12) Disclosure of the lists required by: (A) Section 3-2-205(e)(4) , reporting to the Alcoholic Beverage Control Division and the Alcoholic Beverage Control Board those taxpayers who hold a permit to sell alcoholic beverages and who are delinquent in state taxes; and (B) Section 26-57-257(o)(2) , reporting to the Arkansas Tobacco Control Board those taxpayers who hold a permit to sell tobacco products and cigarettes and who are delinquent in state taxes; (13) Disclosure to the Tax Division of the Arkansas Public Service Commission of information contained in motor fuel tax records necessary to assess motor carrier companies for ad valorem taxation; (14) (A) Disclosure of the following information concerning corporate franchise tax: (i) The name and address of a corporation; (ii) The name of a corporation's president, vice president, secretary, treasurer, and controller; (iii) The total authorized capital stock with par value; (iv) The total issued and outstanding capital stock with par value; (v) The state of incorporation; and (vi) Information necessary to identify corporations that paid franchise tax to the Secretary of the Department of Finance and Administration in lieu of payment to the Secretary of State for franchise tax reporting year 2021 under Acts 2019, No. 819. (B) In the case of a franchise tax report filed by an organization formed under the Uniform Limited Liability Company Act, § 4-38-101 et seq., the confidentiality provision of subsection (a) of this section shall apply to the names of members of the organization, except those designated in the organization's franchise tax report as a manager, president, vice president, secretary, treasurer, or controller of the organization, unless the organization has no registered agent for service of process, in which case the confidentiality provisions of subsection (a) of this section shall not apply; (15) Disclosure compelled by a subpoena issued by a state or federal prosecutor or grand jury or other state or federal entity with subpoena power; (16) (A) Disclosure to county assessors of information that may affect personal property tax assessments, including information obtained during the course of audits or investigations concerning motor vehicles, boats, trailers, airplanes, or other items of personal property that may be subject to assessment in that county. (B) This information may be released only following completion of an audit or investigation by the Secretary of the Department of Finance and Administration and following a determination by the Secretary of the Department of Finance and Administration that there is a strong possibility the taxpayer has failed to properly assess the taxpayer's personal property in the county. (C) In providing this information, the Secretary of the Department of Finance and Administration shall not allow the county assessors to examine any tax returns or audit records; (17) (A) For the purpose of the timely and accurate collection of local sales and use tax and state income tax withholding for employees, disclosure of the name and address of a taxpayer that has failed three (3) times within any consecutive twenty-four-month period to either report or remit state or local gross receipts or compensating use tax or state income tax withholding for employees and has been served with a business closure order under § 26-18-1001 et seq. (B) Disclosure shall be made by posting weekly on the website maintained by the Department of Finance and Administration the business name, business address, and city and county in which the business is located as it appears on the sales tax permit or the state income tax withholding for employees registration of each taxpayer identified in subdivision (b)(17)(A) of this section. (C) The information posted on the website for a taxpayer shall remain on the website until that taxpayer is no longer subject to the business closure provisions of § 26-18-1001 et seq.; (18) (A) Disclosure to the Arkansas Economic Development Commission of any information requested regarding a tax incentive program that provides a tax credit, tax rebate, tax discount, or other economic incentive that is jointly administered by the Arkansas Economic Development Commission and the Department of Finance and Administration. (B) Any information received by the Arkansas Economic Development Commission under this section shall remain confidential and is not subject to disclosure except in accordance with this section; (19) Disclosure of information to a bankruptcy trustee or to an employee of a bankruptcy trustee; (20) (A) To perform audit and compliance duties, disclosure to the Division of Workforce Services of: (i) Withholding tax information reported by companies doing business in Arkansas, including without limitation taxpayer names, taxpayer addresses, tax identification numbers, and tax withholding information; or (ii) Information for the purpose of providing pandemic unemployment assistance to a worker who: (a) Is self-employed; (b) Is seeking part-time employment; (c) Does not have sufficient work history; or (d) Is otherwise unable to qualify for regular unemployment or extended benefits under state or federal law. (B) Information received by the Division of Workforce Services under this section shall remain confidential and is not subject to disclosure except in accordance with this section; (21) Disclosure of information, including disclosure as required under § 26-55-232 , regarding delinquent motor fuel excise tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., and by § 26-56-601 et seq., to a bonding company that provides the surety bond required by § 26-55-222 for the taxpayer that owes the delinquent tax; (22) Disclosure of information regarding delinquent distillate special fuel tax levied by § 26-56-201 et seq., and by § 26-56-601 et seq., to a bonding company that provides the surety bond required by § 26-56-204 for the taxpayer that owes the delinquent tax; (23) Disclosure of information regarding delinquent liquefied gas special fuel tax levied by § 26-56-301 et seq. and by § 26-56-601 et seq. to a bonding company that provides the surety bond required by § 26-56-303 for the taxpayer that owes the delinquent tax; (24) (A) Disclosure of information in the books of the Department of Finance and Administration concerning a taxpayer by the Department of Finance and Administration to a joint auditor employed under the authority of § 26-75-619 when the joint auditor requests the information. (B) Information received by the joint auditor under subdivision (b)(24)(A) of this section shall remain confidential and is not subject to disclosure except in accordance with this section; (25) Disclosure of information related to a business closure order under § 26-18-1001 et seq. to the Office of State Procurement for the purpose of carrying out §§ 19-11-281 and 19-11-1015 ; (26) Disclosure of information for the purpose of tax collection in state and federal insolvency, reorganization, corporate dissolution, and other similar proceedings in which the Secretary of the Department of Finance and Administration is an interested party; (27) Disclosure to the Department of Human Services as required by § 20-76-215(c) or § 20-77-2104(c) to determine whether a change in circumstances has occurred that would affect the eligibility of an applicant for benefits under the Supplemental Nutrition Assistance Program or the Arkansas Medicaid Program; (28) (A) For the purpose of providing information to municipalities and counties, disclosure to a city or county of a monthly electronic report showing the city's or county's gross receipts and compensating or use tax revenues generated within the boundaries of the city or county. (B) The electronic report shall list: (i) The total number of holders of a gross receipts tax permit that remitted gross receipts or compensating use tax in the city or county; (ii) The amount of tax revenue generated by reference to the North American Industry Classification System four-digit code; and (iii) The total number of holders of a gross receipts tax permit for each four-digit code number. (C) A request made by a city or county for the report under subdivision (b)(28)(A) of this section: (i) May be made at any time; and (ii) Shall be submitted electronically by an official of the city or county. (D) In order to receive a report under subdivision (b)(28)(A) of this section, the city or county making the request shall register for an account with the Arkansas Taxpayer Access Point or its successor. (E) The Department of Finance and Administration shall not discuss any details of the information within an electronic report provided under this subdivision (b)(28) with a representative of the city or county or with a third party. (F) Upon receiving a political subdivision's request for the information referenced in subdivision (b)(28)(A) of this section, the Secretary of the Department of Finance and Administration shall make the information for the current period available as soon as practicable but no later than thirty (30) days after receiving the request. (G) Information a political subdivision receives from the Secretary of the Department of Finance and Administration in response to a request under this subdivision (b)(28) shall remain confidential and shall be exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq.; and (29) (A) Disclosure of information related to a petition filed with the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (B) Information received by the Tax Appeals Commission under subdivision (b)(29)(A) of this section is confidential and is not subject to disclosure except in accordance with this section.

(1) Publication of statistics by the Secretary of the Department of Finance and Administration classified to prevent the identification of a particular taxpayer;

(2) Use of the information in records filed under any state tax law by the Secretary of the Department of Finance and Administration when conducting any audit or investigation of any taxpayer in regard to any state tax;

(3) (A) Disclosure of information to the Attorney General of this state, any prosecuting attorney, or any other individual who is empowered by law to prosecute criminal and civil violations of any state tax law. (B) Information disclosed under subdivision (b)(3)(A) of this section may be introduced as evidence by the Attorney General, a prosecuting attorney, or other individual so empowered when the individual is prosecuting any civil or criminal violation of state tax law;

(A) Disclosure of information to the Attorney General of this state, any prosecuting attorney, or any other individual who is empowered by law to prosecute criminal and civil violations of any state tax law.

(B) Information disclosed under subdivision (b)(3)(A) of this section may be introduced as evidence by the Attorney General, a prosecuting attorney, or other individual so empowered when the individual is prosecuting any civil or criminal violation of state tax law;

(4) (A) Disclosure of information compelled by a judge in an Arkansas circuit court, the Supreme Court, or the Court of Appeals, or by any federal court. (B) Disclosure of information under subdivision (b)(4)(A) of this section is limited to the disclosure of information in a case or controversy before the judge compelling the disclosure of the information;

(A) Disclosure of information compelled by a judge in an Arkansas circuit court, the Supreme Court, or the Court of Appeals, or by any federal court.

(B) Disclosure of information under subdivision (b)(4)(A) of this section is limited to the disclosure of information in a case or controversy before the judge compelling the disclosure of the information;

(5) Disclosure by the taxpayer or the taxpayer's authorized agent or by the Secretary of the Department of Finance and Administration, at the taxpayer's request, of any information which the Secretary of the Department of Finance and Administration has concerning that taxpayer;

(6) Disclosure by the Secretary of the Department of Finance and Administration, at the Secretary of the Department of Finance and Administration's discretion, of information from the records of any state tax law to comparable officials of any other state or the United States who are charged with the administration of a similar tax;

(7) Disclosure of motor vehicle titling and registration information, all licenses and permits issued to owners and operators of coin-operated amusement machines pursuant to §§ 26-57-402 , 26-57-408 - 26-57-421 , and 26-77-303 , and tax records, files, and other information relating to sales of aviation fuel at airports and other aviation fuel outlets;

(8) Disclosure of information at an administrative hearing held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and in any judicial proceeding in which the Secretary of the Department of Finance and Administration is a party;

(9) (A) Disclosure to the Student Loan Authority Division of the Arkansas Development Finance Authority, the Division of Higher Education, the Student Loan Guarantee Foundation of Arkansas, or any Arkansas public institution of higher education of the last known address or whereabouts or the last known employer of any person from whom these agencies are charged with collecting a student loan or other student indebtedness. (B) In providing such information, the Secretary of the Department of Finance and Administration shall not allow the Student Loan Authority Division of the Arkansas Development Finance Authority, the Student Loan Guarantee Foundation of Arkansas, the Division of Higher Education, or any Arkansas public institution of higher education to examine the tax return;

(A) Disclosure to the Student Loan Authority Division of the Arkansas Development Finance Authority, the Division of Higher Education, the Student Loan Guarantee Foundation of Arkansas, or any Arkansas public institution of higher education of the last known address or whereabouts or the last known employer of any person from whom these agencies are charged with collecting a student loan or other student indebtedness.

(B) In providing such information, the Secretary of the Department of Finance and Administration shall not allow the Student Loan Authority Division of the Arkansas Development Finance Authority, the Student Loan Guarantee Foundation of Arkansas, the Division of Higher Education, or any Arkansas public institution of higher education to examine the tax return;

(10) (A) In order to ensure proper payment to vendors by all agencies of state government or by county governments or city governments, information about the receipt or nonreceipt of sales tax permits by vendors must be made available by the Secretary of the Department of Finance and Administration upon request by these agencies of state government or by county governments or city governments. (B) Therefore, notwithstanding any provision of this chapter or any other law to the contrary, in instances when state agencies, boards, commissions, and other branches of state government or county governments or city governments identify to the Secretary of the Department of Finance and Administration the identity of vendors receiving payments and ask the Secretary of the Department of Finance and Administration whether these vendors have been issued sales tax permits, the Secretary of the Department of Finance and Administration shall answer these inquiries;

(A) In order to ensure proper payment to vendors by all agencies of state government or by county governments or city governments, information about the receipt or nonreceipt of sales tax permits by vendors must be made available by the Secretary of the Department of Finance and Administration upon request by these agencies of state government or by county governments or city governments.

(B) Therefore, notwithstanding any provision of this chapter or any other law to the contrary, in instances when state agencies, boards, commissions, and other branches of state government or county governments or city governments identify to the Secretary of the Department of Finance and Administration the identity of vendors receiving payments and ask the Secretary of the Department of Finance and Administration whether these vendors have been issued sales tax permits, the Secretary of the Department of Finance and Administration shall answer these inquiries;

(11) Disclosure of the name of any taxpayer and the amount of any tax credit, tax rebate, tax discount, or commission for the collection of a tax received by such taxpayer from the following tax incentive provisions: (A) Discount for prompt payment, § 26-52-503 ; (B) Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed]; (C) Steel mill tax incentives, §§ 26-52-901 - 26-52-903 and 26-52-912 - 26-52-914 ; (D) Motor fuel shrinkage allowance, § 26-55-230(a)(1)(F) ; (E) Commission for sale of stamps for cigarettes and the collection of cigarette taxes, § 26-57-236(f) ; (F) Credit on severance tax of oil producer, § 26-58-204 ; (G) Credit on severance tax of gas producer, § 26-58-205 ; (H) Refund of motor fuel tax by municipal buses, § 26-55-401 et seq.; (I) Refund of distillate special fuel tax to interstate users, §§ 26-56-214 and 26-56-215 ; (J) Credit against severance tax for the discovery of a commercial oil pool, § 15-72-706 ; (K) Native wines - subsidies, § 3-5-1001 et seq.; (L) Native wines - incentive grants, § 3-5-901 et seq.; (M) Consolidated Incentive Act of 2003, § 15-4-2701 et seq.; and (N) (i) Any other tax incentive program enacted after January 1, 1991, that provides a tax credit, tax rebate, tax discount, or commission for the collection of a tax, with the exception of any benefits under the income tax laws of this state. (ii) However, information that is subject to disclosure under the provisions of this subdivision (b)(11) shall not be disclosed if such information would give an advantage to competitors or bidders or if such information is exempt from disclosure under any other provision of law that exempts specified information from disclosure under any such law;

(A) Discount for prompt payment, § 26-52-503 ;

(B) Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed];

(C) Steel mill tax incentives, §§ 26-52-901 - 26-52-903 and 26-52-912 - 26-52-914 ;

(D) Motor fuel shrinkage allowance, § 26-55-230(a)(1)(F) ;

(E) Commission for sale of stamps for cigarettes and the collection of cigarette taxes, § 26-57-236(f) ;

(F) Credit on severance tax of oil producer, § 26-58-204 ;

(G) Credit on severance tax of gas producer, § 26-58-205 ;

(H) Refund of motor fuel tax by municipal buses, § 26-55-401 et seq.;

(I) Refund of distillate special fuel tax to interstate users, §§ 26-56-214 and 26-56-215 ;

(J) Credit against severance tax for the discovery of a commercial oil pool, § 15-72-706 ;

(K) Native wines - subsidies, § 3-5-1001 et seq.;

(L) Native wines - incentive grants, § 3-5-901 et seq.;

(M) Consolidated Incentive Act of 2003, § 15-4-2701 et seq.; and

(N) (i) Any other tax incentive program enacted after January 1, 1991, that provides a tax credit, tax rebate, tax discount, or commission for the collection of a tax, with the exception of any benefits under the income tax laws of this state. (ii) However, information that is subject to disclosure under the provisions of this subdivision (b)(11) shall not be disclosed if such information would give an advantage to competitors or bidders or if such information is exempt from disclosure under any other provision of law that exempts specified information from disclosure under any such law;

(i) Any other tax incentive program enacted after January 1, 1991, that provides a tax credit, tax rebate, tax discount, or commission for the collection of a tax, with the exception of any benefits under the income tax laws of this state.

(ii) However, information that is subject to disclosure under the provisions of this subdivision (b)(11) shall not be disclosed if such information would give an advantage to competitors or bidders or if such information is exempt from disclosure under any other provision of law that exempts specified information from disclosure under any such law;

(12) Disclosure of the lists required by: (A) Section 3-2-205(e)(4) , reporting to the Alcoholic Beverage Control Division and the Alcoholic Beverage Control Board those taxpayers who hold a permit to sell alcoholic beverages and who are delinquent in state taxes; and (B) Section 26-57-257(o)(2) , reporting to the Arkansas Tobacco Control Board those taxpayers who hold a permit to sell tobacco products and cigarettes and who are delinquent in state taxes;

(A) Section 3-2-205(e)(4) , reporting to the Alcoholic Beverage Control Division and the Alcoholic Beverage Control Board those taxpayers who hold a permit to sell alcoholic beverages and who are delinquent in state taxes; and

(B) Section 26-57-257(o)(2) , reporting to the Arkansas Tobacco Control Board those taxpayers who hold a permit to sell tobacco products and cigarettes and who are delinquent in state taxes;

(13) Disclosure to the Tax Division of the Arkansas Public Service Commission of information contained in motor fuel tax records necessary to assess motor carrier companies for ad valorem taxation;

(14) (A) Disclosure of the following information concerning corporate franchise tax: (i) The name and address of a corporation; (ii) The name of a corporation's president, vice president, secretary, treasurer, and controller; (iii) The total authorized capital stock with par value; (iv) The total issued and outstanding capital stock with par value; (v) The state of incorporation; and (vi) Information necessary to identify corporations that paid franchise tax to the Secretary of the Department of Finance and Administration in lieu of payment to the Secretary of State for franchise tax reporting year 2021 under Acts 2019, No. 819. (B) In the case of a franchise tax report filed by an organization formed under the Uniform Limited Liability Company Act, § 4-38-101 et seq., the confidentiality provision of subsection (a) of this section shall apply to the names of members of the organization, except those designated in the organization's franchise tax report as a manager, president, vice president, secretary, treasurer, or controller of the organization, unless the organization has no registered agent for service of process, in which case the confidentiality provisions of subsection (a) of this section shall not apply;

(A) Disclosure of the following information concerning corporate franchise tax: (i) The name and address of a corporation; (ii) The name of a corporation's president, vice president, secretary, treasurer, and controller; (iii) The total authorized capital stock with par value; (iv) The total issued and outstanding capital stock with par value; (v) The state of incorporation; and (vi) Information necessary to identify corporations that paid franchise tax to the Secretary of the Department of Finance and Administration in lieu of payment to the Secretary of State for franchise tax reporting year 2021 under Acts 2019, No. 819.

(i) The name and address of a corporation;

(ii) The name of a corporation's president, vice president, secretary, treasurer, and controller;

(iii) The total authorized capital stock with par value;

(iv) The total issued and outstanding capital stock with par value;

(v) The state of incorporation; and

(vi) Information necessary to identify corporations that paid franchise tax to the Secretary of the Department of Finance and Administration in lieu of payment to the Secretary of State for franchise tax reporting year 2021 under Acts 2019, No. 819.

(B) In the case of a franchise tax report filed by an organization formed under the Uniform Limited Liability Company Act, § 4-38-101 et seq., the confidentiality provision of subsection (a) of this section shall apply to the names of members of the organization, except those designated in the organization's franchise tax report as a manager, president, vice president, secretary, treasurer, or controller of the organization, unless the organization has no registered agent for service of process, in which case the confidentiality provisions of subsection (a) of this section shall not apply;

(15) Disclosure compelled by a subpoena issued by a state or federal prosecutor or grand jury or other state or federal entity with subpoena power;

(16) (A) Disclosure to county assessors of information that may affect personal property tax assessments, including information obtained during the course of audits or investigations concerning motor vehicles, boats, trailers, airplanes, or other items of personal property that may be subject to assessment in that county. (B) This information may be released only following completion of an audit or investigation by the Secretary of the Department of Finance and Administration and following a determination by the Secretary of the Department of Finance and Administration that there is a strong possibility the taxpayer has failed to properly assess the taxpayer's personal property in the county. (C) In providing this information, the Secretary of the Department of Finance and Administration shall not allow the county assessors to examine any tax returns or audit records;

(A) Disclosure to county assessors of information that may affect personal property tax assessments, including information obtained during the course of audits or investigations concerning motor vehicles, boats, trailers, airplanes, or other items of personal property that may be subject to assessment in that county.

(B) This information may be released only following completion of an audit or investigation by the Secretary of the Department of Finance and Administration and following a determination by the Secretary of the Department of Finance and Administration that there is a strong possibility the taxpayer has failed to properly assess the taxpayer's personal property in the county.

(C) In providing this information, the Secretary of the Department of Finance and Administration shall not allow the county assessors to examine any tax returns or audit records;

(17) (A) For the purpose of the timely and accurate collection of local sales and use tax and state income tax withholding for employees, disclosure of the name and address of a taxpayer that has failed three (3) times within any consecutive twenty-four-month period to either report or remit state or local gross receipts or compensating use tax or state income tax withholding for employees and has been served with a business closure order under § 26-18-1001 et seq. (B) Disclosure shall be made by posting weekly on the website maintained by the Department of Finance and Administration the business name, business address, and city and county in which the business is located as it appears on the sales tax permit or the state income tax withholding for employees registration of each taxpayer identified in subdivision (b)(17)(A) of this section. (C) The information posted on the website for a taxpayer shall remain on the website until that taxpayer is no longer subject to the business closure provisions of § 26-18-1001 et seq.;

(A) For the purpose of the timely and accurate collection of local sales and use tax and state income tax withholding for employees, disclosure of the name and address of a taxpayer that has failed three (3) times within any consecutive twenty-four-month period to either report or remit state or local gross receipts or compensating use tax or state income tax withholding for employees and has been served with a business closure order under § 26-18-1001 et seq.

(B) Disclosure shall be made by posting weekly on the website maintained by the Department of Finance and Administration the business name, business address, and city and county in which the business is located as it appears on the sales tax permit or the state income tax withholding for employees registration of each taxpayer identified in subdivision (b)(17)(A) of this section.

(C) The information posted on the website for a taxpayer shall remain on the website until that taxpayer is no longer subject to the business closure provisions of § 26-18-1001 et seq.;

(18) (A) Disclosure to the Arkansas Economic Development Commission of any information requested regarding a tax incentive program that provides a tax credit, tax rebate, tax discount, or other economic incentive that is jointly administered by the Arkansas Economic Development Commission and the Department of Finance and Administration. (B) Any information received by the Arkansas Economic Development Commission under this section shall remain confidential and is not subject to disclosure except in accordance with this section;

(A) Disclosure to the Arkansas Economic Development Commission of any information requested regarding a tax incentive program that provides a tax credit, tax rebate, tax discount, or other economic incentive that is jointly administered by the Arkansas Economic Development Commission and the Department of Finance and Administration.

(B) Any information received by the Arkansas Economic Development Commission under this section shall remain confidential and is not subject to disclosure except in accordance with this section;

(19) Disclosure of information to a bankruptcy trustee or to an employee of a bankruptcy trustee;

(20) (A) To perform audit and compliance duties, disclosure to the Division of Workforce Services of: (i) Withholding tax information reported by companies doing business in Arkansas, including without limitation taxpayer names, taxpayer addresses, tax identification numbers, and tax withholding information; or (ii) Information for the purpose of providing pandemic unemployment assistance to a worker who: (a) Is self-employed; (b) Is seeking part-time employment; (c) Does not have sufficient work history; or (d) Is otherwise unable to qualify for regular unemployment or extended benefits under state or federal law. (B) Information received by the Division of Workforce Services under this section shall remain confidential and is not subject to disclosure except in accordance with this section;

(A) To perform audit and compliance duties, disclosure to the Division of Workforce Services of: (i) Withholding tax information reported by companies doing business in Arkansas, including without limitation taxpayer names, taxpayer addresses, tax identification numbers, and tax withholding information; or (ii) Information for the purpose of providing pandemic unemployment assistance to a worker who: (a) Is self-employed; (b) Is seeking part-time employment; (c) Does not have sufficient work history; or (d) Is otherwise unable to qualify for regular unemployment or extended benefits under state or federal law.

(i) Withholding tax information reported by companies doing business in Arkansas, including without limitation taxpayer names, taxpayer addresses, tax identification numbers, and tax withholding information; or

(ii) Information for the purpose of providing pandemic unemployment assistance to a worker who: (a) Is self-employed; (b) Is seeking part-time employment; (c) Does not have sufficient work history; or (d) Is otherwise unable to qualify for regular unemployment or extended benefits under state or federal law.

(a) Is self-employed;

(b) Is seeking part-time employment;

(c) Does not have sufficient work history; or

(d) Is otherwise unable to qualify for regular unemployment or extended benefits under state or federal law.

(B) Information received by the Division of Workforce Services under this section shall remain confidential and is not subject to disclosure except in accordance with this section;

(21) Disclosure of information, including disclosure as required under § 26-55-232 , regarding delinquent motor fuel excise tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., and by § 26-56-601 et seq., to a bonding company that provides the surety bond required by § 26-55-222 for the taxpayer that owes the delinquent tax;

(22) Disclosure of information regarding delinquent distillate special fuel tax levied by § 26-56-201 et seq., and by § 26-56-601 et seq., to a bonding company that provides the surety bond required by § 26-56-204 for the taxpayer that owes the delinquent tax;

(23) Disclosure of information regarding delinquent liquefied gas special fuel tax levied by § 26-56-301 et seq. and by § 26-56-601 et seq. to a bonding company that provides the surety bond required by § 26-56-303 for the taxpayer that owes the delinquent tax;

(24) (A) Disclosure of information in the books of the Department of Finance and Administration concerning a taxpayer by the Department of Finance and Administration to a joint auditor employed under the authority of § 26-75-619 when the joint auditor requests the information. (B) Information received by the joint auditor under subdivision (b)(24)(A) of this section shall remain confidential and is not subject to disclosure except in accordance with this section;

(A) Disclosure of information in the books of the Department of Finance and Administration concerning a taxpayer by the Department of Finance and Administration to a joint auditor employed under the authority of § 26-75-619 when the joint auditor requests the information.

(B) Information received by the joint auditor under subdivision (b)(24)(A) of this section shall remain confidential and is not subject to disclosure except in accordance with this section;

(25) Disclosure of information related to a business closure order under § 26-18-1001 et seq. to the Office of State Procurement for the purpose of carrying out §§ 19-11-281 and 19-11-1015 ;

(26) Disclosure of information for the purpose of tax collection in state and federal insolvency, reorganization, corporate dissolution, and other similar proceedings in which the Secretary of the Department of Finance and Administration is an interested party;

(27) Disclosure to the Department of Human Services as required by § 20-76-215(c) or § 20-77-2104(c) to determine whether a change in circumstances has occurred that would affect the eligibility of an applicant for benefits under the Supplemental Nutrition Assistance Program or the Arkansas Medicaid Program;

(28) (A) For the purpose of providing information to municipalities and counties, disclosure to a city or county of a monthly electronic report showing the city's or county's gross receipts and compensating or use tax revenues generated within the boundaries of the city or county. (B) The electronic report shall list: (i) The total number of holders of a gross receipts tax permit that remitted gross receipts or compensating use tax in the city or county; (ii) The amount of tax revenue generated by reference to the North American Industry Classification System four-digit code; and (iii) The total number of holders of a gross receipts tax permit for each four-digit code number. (C) A request made by a city or county for the report under subdivision (b)(28)(A) of this section: (i) May be made at any time; and (ii) Shall be submitted electronically by an official of the city or county. (D) In order to receive a report under subdivision (b)(28)(A) of this section, the city or county making the request shall register for an account with the Arkansas Taxpayer Access Point or its successor. (E) The Department of Finance and Administration shall not discuss any details of the information within an electronic report provided under this subdivision (b)(28) with a representative of the city or county or with a third party. (F) Upon receiving a political subdivision's request for the information referenced in subdivision (b)(28)(A) of this section, the Secretary of the Department of Finance and Administration shall make the information for the current period available as soon as practicable but no later than thirty (30) days after receiving the request. (G) Information a political subdivision receives from the Secretary of the Department of Finance and Administration in response to a request under this subdivision (b)(28) shall remain confidential and shall be exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq.; and

(A) For the purpose of providing information to municipalities and counties, disclosure to a city or county of a monthly electronic report showing the city's or county's gross receipts and compensating or use tax revenues generated within the boundaries of the city or county.

(B) The electronic report shall list: (i) The total number of holders of a gross receipts tax permit that remitted gross receipts or compensating use tax in the city or county; (ii) The amount of tax revenue generated by reference to the North American Industry Classification System four-digit code; and (iii) The total number of holders of a gross receipts tax permit for each four-digit code number.

(i) The total number of holders of a gross receipts tax permit that remitted gross receipts or compensating use tax in the city or county;

(ii) The amount of tax revenue generated by reference to the North American Industry Classification System four-digit code; and

(iii) The total number of holders of a gross receipts tax permit for each four-digit code number.

(C) A request made by a city or county for the report under subdivision (b)(28)(A) of this section: (i) May be made at any time; and (ii) Shall be submitted electronically by an official of the city or county.

(i) May be made at any time; and

(ii) Shall be submitted electronically by an official of the city or county.

(D) In order to receive a report under subdivision (b)(28)(A) of this section, the city or county making the request shall register for an account with the Arkansas Taxpayer Access Point or its successor.

(E) The Department of Finance and Administration shall not discuss any details of the information within an electronic report provided under this subdivision (b)(28) with a representative of the city or county or with a third party.

(F) Upon receiving a political subdivision's request for the information referenced in subdivision (b)(28)(A) of this section, the Secretary of the Department of Finance and Administration shall make the information for the current period available as soon as practicable but no later than thirty (30) days after receiving the request.

(G) Information a political subdivision receives from the Secretary of the Department of Finance and Administration in response to a request under this subdivision (b)(28) shall remain confidential and shall be exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq.; and

(29) (A) Disclosure of information related to a petition filed with the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (B) Information received by the Tax Appeals Commission under subdivision (b)(29)(A) of this section is confidential and is not subject to disclosure except in accordance with this section.

(A) Disclosure of information related to a petition filed with the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(B) Information received by the Tax Appeals Commission under subdivision (b)(29)(A) of this section is confidential and is not subject to disclosure except in accordance with this section.

(c) The provisions of this section shall be strictly interpreted and shall not permit any other disclosure of tax information concerning a taxpayer, whether the taxpayer is an individual, a corporation, a partnership, or a fiduciary, that is contained in the records and files of the Secretary of the Department of Finance and Administration relating to income tax or any other state tax administered under this chapter.

(d) (1) Any person who knowingly discloses information in violation of a provision of this section shall be guilty of a Class A misdemeanor. (2) An employee of the state who is convicted of violating a provision of this section shall be discharged from employment in addition to any fine or imprisonment.

(1) Any person who knowingly discloses information in violation of a provision of this section shall be guilty of a Class A misdemeanor.

(2) An employee of the state who is convicted of violating a provision of this section shall be discharged from employment in addition to any fine or imprisonment.

(e) Any person who knowingly obtains or attempts to obtain any of the confidential and privileged records and files of the Secretary of the Department of Finance and Administration who is not so permitted by law is guilty of a Class A misdemeanor.

(f) The Secretary of the Department of Finance and Administration shall report all violations of this section to the appropriate prosecuting attorney in this state.

(g) (1) The Secretary of the Department of Finance and Administration shall promulgate such rules as are necessary to establish a reasonable procedure for making requests for and release of information under subdivision (b)(11) of this section, for allowing a taxpayer reasonable notice in advance of the release of the requested information, for a period of time up to seven (7) days from the date a request for information is made to provide notice and make necessary determinations, and to provide the methods by which the Secretary of the Department of Finance and Administration shall determine if the information requested is subject to disclosure under Arkansas law. (2) The provisions of this section shall solely govern the release of information under subdivision (b)(11) of this section, and the release of information shall not be subject to the Freedom of Information Act of 1967, § 25-19-101 et seq.

(1) The Secretary of the Department of Finance and Administration shall promulgate such rules as are necessary to establish a reasonable procedure for making requests for and release of information under subdivision (b)(11) of this section, for allowing a taxpayer reasonable notice in advance of the release of the requested information, for a period of time up to seven (7) days from the date a request for information is made to provide notice and make necessary determinations, and to provide the methods by which the Secretary of the Department of Finance and Administration shall determine if the information requested is subject to disclosure under Arkansas law.

(2) The provisions of this section shall solely govern the release of information under subdivision (b)(11) of this section, and the release of information shall not be subject to the Freedom of Information Act of 1967, § 25-19-101 et seq.

(h) (1) Upon the request of a county government or a city government, the Secretary of the Department of Finance and Administration shall provide a list of vendors within the requesting county or city who hold permits issued pursuant to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (2) Requests made pursuant to this subsection must be made in writing by an official of the county government or city government prior to August 1 of the calendar year for which the list is requested. (3) Lists provided pursuant to the provisions of this subsection will be made available following October 1 of the year requested and will be compiled from the list of all valid sales tax permit holders within the requesting county or city as of September 1 of the year requested. (4) (A) A reasonable fee based upon the number of permit holders within the requesting city or county may be charged for the permit search made and reported to the requesting county or city government. (B) Fees collected under the provisions of this subsection shall be deposited into the State Central Services Fund to be treated as a refund of expenditures to reimburse the Department of Finance and Administration for the costs of providing the requested information.

(1) Upon the request of a county government or a city government, the Secretary of the Department of Finance and Administration shall provide a list of vendors within the requesting county or city who hold permits issued pursuant to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(2) Requests made pursuant to this subsection must be made in writing by an official of the county government or city government prior to August 1 of the calendar year for which the list is requested.

(3) Lists provided pursuant to the provisions of this subsection will be made available following October 1 of the year requested and will be compiled from the list of all valid sales tax permit holders within the requesting county or city as of September 1 of the year requested.

(4) (A) A reasonable fee based upon the number of permit holders within the requesting city or county may be charged for the permit search made and reported to the requesting county or city government. (B) Fees collected under the provisions of this subsection shall be deposited into the State Central Services Fund to be treated as a refund of expenditures to reimburse the Department of Finance and Administration for the costs of providing the requested information.

(A) A reasonable fee based upon the number of permit holders within the requesting city or county may be charged for the permit search made and reported to the requesting county or city government.

(B) Fees collected under the provisions of this subsection shall be deposited into the State Central Services Fund to be treated as a refund of expenditures to reimburse the Department of Finance and Administration for the costs of providing the requested information.

(i) (1) The Secretary of the Department of Finance and Administration may disclose information from a return filed by a person, partnership, corporation, trust, or estate to any of the parties who signed the return: (A) Who is the administrator, executor, or trustee of the estate filing the return; (B) Who was a member of the partnership filing the return during any part of the period covered by the return; (C) Who is a trustee or beneficiary of the trust filing the return; (D) Who is an officer or bona fide shareholder of record owning one percent (1%) or more of the outstanding stock of the corporation filing the return; (E) Who was a shareholder during any part of the period covered by the return filed by a Subchapter S corporation; (F) Who was a member of the partnership during any part of the period covered by the partnership return; or (G) Who is the attorney in fact duly authorized in writing by any of the persons described in subdivisions (i)(1)(A)-(F) of this section. (2) The Secretary of the Department of Finance and Administration may also disclose all information concerning the collection activity related to a tax return to any party who signed the return. (3) The Secretary of the Department of Finance and Administration shall promulgate such rules as are necessary to establish a reasonable procedure for making requests for and for the release of information under this section.

(1) The Secretary of the Department of Finance and Administration may disclose information from a return filed by a person, partnership, corporation, trust, or estate to any of the parties who signed the return: (A) Who is the administrator, executor, or trustee of the estate filing the return; (B) Who was a member of the partnership filing the return during any part of the period covered by the return; (C) Who is a trustee or beneficiary of the trust filing the return; (D) Who is an officer or bona fide shareholder of record owning one percent (1%) or more of the outstanding stock of the corporation filing the return; (E) Who was a shareholder during any part of the period covered by the return filed by a Subchapter S corporation; (F) Who was a member of the partnership during any part of the period covered by the partnership return; or (G) Who is the attorney in fact duly authorized in writing by any of the persons described in subdivisions (i)(1)(A)-(F) of this section.

(A) Who is the administrator, executor, or trustee of the estate filing the return;

(B) Who was a member of the partnership filing the return during any part of the period covered by the return;

(C) Who is a trustee or beneficiary of the trust filing the return;

(D) Who is an officer or bona fide shareholder of record owning one percent (1%) or more of the outstanding stock of the corporation filing the return;

(E) Who was a shareholder during any part of the period covered by the return filed by a Subchapter S corporation;

(F) Who was a member of the partnership during any part of the period covered by the partnership return; or

(G) Who is the attorney in fact duly authorized in writing by any of the persons described in subdivisions (i)(1)(A)-(F) of this section.

(2) The Secretary of the Department of Finance and Administration may also disclose all information concerning the collection activity related to a tax return to any party who signed the return.

(3) The Secretary of the Department of Finance and Administration shall promulgate such rules as are necessary to establish a reasonable procedure for making requests for and for the release of information under this section.

(j) (1) The General Assembly finds that: (A) The collection of cigarette and other tobacco products taxes and the enforcement of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1307 , affect the fiscal soundness of the state and the public health; (B) The Attorney General and the Director of Arkansas Tobacco Control play an important role in the enforcement of the state's tobacco laws; and (C) The sharing of documents and other information between the Secretary of the Department of Finance and Administration, the Attorney General, and the director will put the state in a better position to prevent tobacco diversion and prevent cigarettes from being sold to youth and an already addicted adult population. (2) The Secretary of the Department of Finance and Administration may disclose documents and other information submitted by stamp deputies appointed under § 26-57-236 or those persons licensed or permitted under the terms of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to the Attorney General or the director upon the request of the Attorney General or the director. (3) (A) The documents and other information provided under this subsection shall not be disclosed by the Attorney General or the director to a person other than a person specifically authorized by the Attorney General or the director to receive the documents or other information. (B) However, the Attorney General and the director may share the documents and other information provided under this subsection with the taxing authorities or law enforcement agencies of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the documents and other information, if the parties agree to the confidentiality requirements under this subsection. (4) (A) The Attorney General and the director may use the documents and other information provided under this subsection by the Secretary of the Department of Finance and Administration in proceedings before any court. (B) (i) However, the documents and other information shall not be presented in court except with the approval of the court in which the action is pending and after adequate notice to the person who initially furnished the documents or other information to the Secretary of the Department of Finance and Administration. (ii) When confidential information is presented with court approval, the documents and other information and the related evidence shall be held in camera and shall be part of the court record or trial transcript only if under seal.

(1) The General Assembly finds that: (A) The collection of cigarette and other tobacco products taxes and the enforcement of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1307 , affect the fiscal soundness of the state and the public health; (B) The Attorney General and the Director of Arkansas Tobacco Control play an important role in the enforcement of the state's tobacco laws; and (C) The sharing of documents and other information between the Secretary of the Department of Finance and Administration, the Attorney General, and the director will put the state in a better position to prevent tobacco diversion and prevent cigarettes from being sold to youth and an already addicted adult population.

(A) The collection of cigarette and other tobacco products taxes and the enforcement of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1307 , affect the fiscal soundness of the state and the public health;

(B) The Attorney General and the Director of Arkansas Tobacco Control play an important role in the enforcement of the state's tobacco laws; and

(C) The sharing of documents and other information between the Secretary of the Department of Finance and Administration, the Attorney General, and the director will put the state in a better position to prevent tobacco diversion and prevent cigarettes from being sold to youth and an already addicted adult population.

(2) The Secretary of the Department of Finance and Administration may disclose documents and other information submitted by stamp deputies appointed under § 26-57-236 or those persons licensed or permitted under the terms of the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to the Attorney General or the director upon the request of the Attorney General or the director.

(3) (A) The documents and other information provided under this subsection shall not be disclosed by the Attorney General or the director to a person other than a person specifically authorized by the Attorney General or the director to receive the documents or other information. (B) However, the Attorney General and the director may share the documents and other information provided under this subsection with the taxing authorities or law enforcement agencies of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the documents and other information, if the parties agree to the confidentiality requirements under this subsection.

(A) The documents and other information provided under this subsection shall not be disclosed by the Attorney General or the director to a person other than a person specifically authorized by the Attorney General or the director to receive the documents or other information.

(B) However, the Attorney General and the director may share the documents and other information provided under this subsection with the taxing authorities or law enforcement agencies of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the documents and other information, if the parties agree to the confidentiality requirements under this subsection.

(4) (A) The Attorney General and the director may use the documents and other information provided under this subsection by the Secretary of the Department of Finance and Administration in proceedings before any court. (B) (i) However, the documents and other information shall not be presented in court except with the approval of the court in which the action is pending and after adequate notice to the person who initially furnished the documents or other information to the Secretary of the Department of Finance and Administration. (ii) When confidential information is presented with court approval, the documents and other information and the related evidence shall be held in camera and shall be part of the court record or trial transcript only if under seal.

(A) The Attorney General and the director may use the documents and other information provided under this subsection by the Secretary of the Department of Finance and Administration in proceedings before any court.

(B) (i) However, the documents and other information shall not be presented in court except with the approval of the court in which the action is pending and after adequate notice to the person who initially furnished the documents or other information to the Secretary of the Department of Finance and Administration. (ii) When confidential information is presented with court approval, the documents and other information and the related evidence shall be held in camera and shall be part of the court record or trial transcript only if under seal.

(i) However, the documents and other information shall not be presented in court except with the approval of the court in which the action is pending and after adequate notice to the person who initially furnished the documents or other information to the Secretary of the Department of Finance and Administration.

(ii) When confidential information is presented with court approval, the documents and other information and the related evidence shall be held in camera and shall be part of the court record or trial transcript only if under seal.

(k) (1) The Department of Finance and Administration shall prepare and deliver a report of the awarded amounts of credit or rebate of sales and use tax under §§ 26-52-427 , 26-52-523 , and 26-53-138 to each city government and county government impacted by the award of the credit or rebate of sales and use tax. (2) The report required under subdivision (k)(1) of this section shall be delivered electronically on a monthly basis and shall include the name of the taxpayer and the amount of the credit or rebate awarded. (3) In order to receive the report, a city government or county government shall register for an account with the Arkansas Taxpayer Access Point or its successor. (4) The Department of Finance and Administration shall not discuss any details of individual claims within a report provided under this subsection with the city government, the county government, or a third party. (5) Information received by a city government or county government under this subsection shall remain confidential and is not subject to disclosure except in accordance with this section.

(1) The Department of Finance and Administration shall prepare and deliver a report of the awarded amounts of credit or rebate of sales and use tax under §§ 26-52-427 , 26-52-523 , and 26-53-138 to each city government and county government impacted by the award of the credit or rebate of sales and use tax.

(2) The report required under subdivision (k)(1) of this section shall be delivered electronically on a monthly basis and shall include the name of the taxpayer and the amount of the credit or rebate awarded.

(3) In order to receive the report, a city government or county government shall register for an account with the Arkansas Taxpayer Access Point or its successor.

(4) The Department of Finance and Administration shall not discuss any details of individual claims within a report provided under this subsection with the city government, the county government, or a third party.

(5) Information received by a city government or county government under this subsection shall remain confidential and is not subject to disclosure except in accordance with this section.

(l) (1) The General Assembly finds that: (A) The ability of the Bureau of Legislative Research to assist the General Assembly in state budgeting and forecasting matters is important to the performance of the General Assembly's duties and the fiscal soundness of the state; (B) The General Assembly plays an essential role in determining the fiscal needs of the state, and the Bureau of Legislative Research provides important assistance to the General Assembly in its performance of that role; (C) To ensure the Bureau of Legislative Research can provide accurate and complete information and analysis to the General Assembly in order to assist the General Assembly in its duty to set state appropriation amounts, it is essential that the Bureau of Legislative Research have direct access to the nonconfidential aggregate and statistical information that would inform state budgeting and forecasting; and (D) The sharing of information between the Secretary of the Department of Finance and Administration and the Bureau of Legislative Research will enable the General Assembly to better serve the fiscal needs of the state. (2) (A) The Secretary of the Department of Finance and Administration shall provide the Bureau of Legislative Research with direct access to nonconfidential aggregate and statistical information derived from state tax collection and administration records for use in state budgeting and forecasting and the preparation of fiscal impact statements on proposed legislation. (B) The information disclosed under subdivision (l)(2)(A) of this section shall not contain: (i) Personally identifiable or confidential taxpayer information, including without limitation a taxpayer's: (a) Name; (b) Address; (c) Date of birth; (d) Taxpayer identification number; (e) Social Security number; (f) Driver's license number; (g) Vehicle identification number; (h) License plate number; (i) Telephone number; (j) Email address; or (k) Financial institution information; (ii) Tax return, audit report, or information or documents pertaining to a tax return or audit report; (iii) Federal tax information, including without limitation: (a) A return as defined under 26 U.S.C. § 6103(b)(1) , as it existed on January 1, 2021; (b) Return information as defined under 26 U.S.C. § 6103(b)(2) , as it existed on January 1, 2021; and (c) Taxpayer return information as defined under 26 U.S.C. § 6103(b)(3) , as it existed on January 1, 2021; or (iv) Any information or document determined to be confidential by the Secretary of the Department of Finance and Administration under state or federal law. (3) (A) The documents and other information that the Bureau of Legislative Research has access to under this subsection shall not be disclosed by the Bureau of Legislative Research to a person other than a person specifically authorized by law to receive the documents or other information. (B) The Bureau of Legislative Research may: (i) Disclose information in the same manner as provided in subdivisions (b)(1), (b)(11), and (b)(14) of this section; (ii) (a) Provide access to the documents and other information to which the Bureau of Legislative Research has access under this section to any consultant retained by the Bureau of Legislative Research. (b) Any information obtained by a consultant retained by the Bureau of Legislative Research under this section shall be kept confidential and shall not be disclosed by the consultant; and (iii) Provide analysis of the documents and information to which it has access under this section to the General Assembly and any consultants retained by the Bureau of Legislative Research.

(1) The General Assembly finds that: (A) The ability of the Bureau of Legislative Research to assist the General Assembly in state budgeting and forecasting matters is important to the performance of the General Assembly's duties and the fiscal soundness of the state; (B) The General Assembly plays an essential role in determining the fiscal needs of the state, and the Bureau of Legislative Research provides important assistance to the General Assembly in its performance of that role; (C) To ensure the Bureau of Legislative Research can provide accurate and complete information and analysis to the General Assembly in order to assist the General Assembly in its duty to set state appropriation amounts, it is essential that the Bureau of Legislative Research have direct access to the nonconfidential aggregate and statistical information that would inform state budgeting and forecasting; and (D) The sharing of information between the Secretary of the Department of Finance and Administration and the Bureau of Legislative Research will enable the General Assembly to better serve the fiscal needs of the state.

(A) The ability of the Bureau of Legislative Research to assist the General Assembly in state budgeting and forecasting matters is important to the performance of the General Assembly's duties and the fiscal soundness of the state;

(B) The General Assembly plays an essential role in determining the fiscal needs of the state, and the Bureau of Legislative Research provides important assistance to the General Assembly in its performance of that role;

(C) To ensure the Bureau of Legislative Research can provide accurate and complete information and analysis to the General Assembly in order to assist the General Assembly in its duty to set state appropriation amounts, it is essential that the Bureau of Legislative Research have direct access to the nonconfidential aggregate and statistical information that would inform state budgeting and forecasting; and

(D) The sharing of information between the Secretary of the Department of Finance and Administration and the Bureau of Legislative Research will enable the General Assembly to better serve the fiscal needs of the state.

(2) (A) The Secretary of the Department of Finance and Administration shall provide the Bureau of Legislative Research with direct access to nonconfidential aggregate and statistical information derived from state tax collection and administration records for use in state budgeting and forecasting and the preparation of fiscal impact statements on proposed legislation. (B) The information disclosed under subdivision (l)(2)(A) of this section shall not contain: (i) Personally identifiable or confidential taxpayer information, including without limitation a taxpayer's: (a) Name; (b) Address; (c) Date of birth; (d) Taxpayer identification number; (e) Social Security number; (f) Driver's license number; (g) Vehicle identification number; (h) License plate number; (i) Telephone number; (j) Email address; or (k) Financial institution information; (ii) Tax return, audit report, or information or documents pertaining to a tax return or audit report; (iii) Federal tax information, including without limitation: (a) A return as defined under 26 U.S.C. § 6103(b)(1) , as it existed on January 1, 2021; (b) Return information as defined under 26 U.S.C. § 6103(b)(2) , as it existed on January 1, 2021; and (c) Taxpayer return information as defined under 26 U.S.C. § 6103(b)(3) , as it existed on January 1, 2021; or (iv) Any information or document determined to be confidential by the Secretary of the Department of Finance and Administration under state or federal law.

(A) The Secretary of the Department of Finance and Administration shall provide the Bureau of Legislative Research with direct access to nonconfidential aggregate and statistical information derived from state tax collection and administration records for use in state budgeting and forecasting and the preparation of fiscal impact statements on proposed legislation.

(B) The information disclosed under subdivision (l)(2)(A) of this section shall not contain: (i) Personally identifiable or confidential taxpayer information, including without limitation a taxpayer's: (a) Name; (b) Address; (c) Date of birth; (d) Taxpayer identification number; (e) Social Security number; (f) Driver's license number; (g) Vehicle identification number; (h) License plate number; (i) Telephone number; (j) Email address; or (k) Financial institution information; (ii) Tax return, audit report, or information or documents pertaining to a tax return or audit report; (iii) Federal tax information, including without limitation: (a) A return as defined under 26 U.S.C. § 6103(b)(1) , as it existed on January 1, 2021; (b) Return information as defined under 26 U.S.C. § 6103(b)(2) , as it existed on January 1, 2021; and (c) Taxpayer return information as defined under 26 U.S.C. § 6103(b)(3) , as it existed on January 1, 2021; or (iv) Any information or document determined to be confidential by the Secretary of the Department of Finance and Administration under state or federal law.

(i) Personally identifiable or confidential taxpayer information, including without limitation a taxpayer's: (a) Name; (b) Address; (c) Date of birth; (d) Taxpayer identification number; (e) Social Security number; (f) Driver's license number; (g) Vehicle identification number; (h) License plate number; (i) Telephone number; (j) Email address; or (k) Financial institution information;

(a) Name;

(b) Address;

(c) Date of birth;

(d) Taxpayer identification number;

(e) Social Security number;

(f) Driver's license number;

(g) Vehicle identification number;

(h) License plate number;

(i) Telephone number;

(j) Email address; or

(k) Financial institution information;

(ii) Tax return, audit report, or information or documents pertaining to a tax return or audit report;

(iii) Federal tax information, including without limitation: (a) A return as defined under 26 U.S.C. § 6103(b)(1) , as it existed on January 1, 2021; (b) Return information as defined under 26 U.S.C. § 6103(b)(2) , as it existed on January 1, 2021; and (c) Taxpayer return information as defined under 26 U.S.C. § 6103(b)(3) , as it existed on January 1, 2021; or

(a) A return as defined under 26 U.S.C. § 6103(b)(1) , as it existed on January 1, 2021;

(b) Return information as defined under 26 U.S.C. § 6103(b)(2) , as it existed on January 1, 2021; and

(c) Taxpayer return information as defined under 26 U.S.C. § 6103(b)(3) , as it existed on January 1, 2021; or

(iv) Any information or document determined to be confidential by the Secretary of the Department of Finance and Administration under state or federal law.

(3) (A) The documents and other information that the Bureau of Legislative Research has access to under this subsection shall not be disclosed by the Bureau of Legislative Research to a person other than a person specifically authorized by law to receive the documents or other information. (B) The Bureau of Legislative Research may: (i) Disclose information in the same manner as provided in subdivisions (b)(1), (b)(11), and (b)(14) of this section; (ii) (a) Provide access to the documents and other information to which the Bureau of Legislative Research has access under this section to any consultant retained by the Bureau of Legislative Research. (b) Any information obtained by a consultant retained by the Bureau of Legislative Research under this section shall be kept confidential and shall not be disclosed by the consultant; and (iii) Provide analysis of the documents and information to which it has access under this section to the General Assembly and any consultants retained by the Bureau of Legislative Research.

(A) The documents and other information that the Bureau of Legislative Research has access to under this subsection shall not be disclosed by the Bureau of Legislative Research to a person other than a person specifically authorized by law to receive the documents or other information.

(B) The Bureau of Legislative Research may: (i) Disclose information in the same manner as provided in subdivisions (b)(1), (b)(11), and (b)(14) of this section; (ii) (a) Provide access to the documents and other information to which the Bureau of Legislative Research has access under this section to any consultant retained by the Bureau of Legislative Research. (b) Any information obtained by a consultant retained by the Bureau of Legislative Research under this section shall be kept confidential and shall not be disclosed by the consultant; and (iii) Provide analysis of the documents and information to which it has access under this section to the General Assembly and any consultants retained by the Bureau of Legislative Research.

(i) Disclose information in the same manner as provided in subdivisions (b)(1), (b)(11), and (b)(14) of this section;

(ii) (a) Provide access to the documents and other information to which the Bureau of Legislative Research has access under this section to any consultant retained by the Bureau of Legislative Research. (b) Any information obtained by a consultant retained by the Bureau of Legislative Research under this section shall be kept confidential and shall not be disclosed by the consultant; and

(a) Provide access to the documents and other information to which the Bureau of Legislative Research has access under this section to any consultant retained by the Bureau of Legislative Research.

(b) Any information obtained by a consultant retained by the Bureau of Legislative Research under this section shall be kept confidential and shall not be disclosed by the consultant; and

(iii) Provide analysis of the documents and information to which it has access under this section to the General Assembly and any consultants retained by the Bureau of Legislative Research.

Amended by Act 2021, No. 1059,§ 1, eff. 1/1/2022.

Amended by Act 2021, No. 1041,§ 32, eff. 7/28/2021.

Amended by Act 2021, No. 1041,§ 31, eff. 7/28/2021.

Amended by Act 2021, No. 780,§ 6, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 5, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 4, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 3, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 593,§ 5, eff. 1/1/2023.

Amended by Act 2021, No. 593,§ 4, eff. 1/1/2023.

Amended by Act 2021, No. 876,§ 2, eff. on and after January 1, 2022.

Amended by Act 2021, No. 876,§ 1, eff. on and after January 1, 2022.

Amended by Act 2021, No. 776,§ 1, eff. 1/1/2022.

Amended by Act 2021, No. 780,§ 6, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 5, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 4, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 3, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 732,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 523,§ 14, eff. 4/1/2021.

Amended by Act 2019, No. 819,§ 15, eff. 5/1/2021.

Amended by Act 2019, No. 866,§ 3, eff. 1/1/2020.

Amended by Act 2019, No. 910,§ 3625, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3624, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3623, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3622, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3621, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3620, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3619, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3618, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3617, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3616, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3615, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3614, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3613, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3612, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 2393, eff. 7/1/2019.

Amended by Act 2019, No. 315,§ 2940, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 2939, eff. 7/24/2019.

Amended by Act 2017, No. 435,§ 1, eff. 90 days after sine die adjournment".

Amended by Act 2017, No. 426,§ 15, eff. 8/1/2017.

Amended by Act 2013, No. 1143,§ 2, eff. 8/16/2013.

Amended by Act 2013, No. 712,§ 1, eff. 8/16/2013.

Acts 1979, No. 401, § 6; 1981, No. 854, § 1; 1983, No. 673, § 2; 1983, No. 694, §§ 1, 2; 1985, No. 694, § 1; A.S.A. 1947, §§ 84-4706 -- 84-4706.2; Acts 1987, No. 382, §§ 29, 30; 1991, No. 400, §§ 1, 2; 1993, No. 403, § 21; 1993, No. 1018, § 2; 1993, No. 1159, § 1; 1995, No. 1276, §§ 1, 2, 3; 1997, No. 1039, § 1; 1999, No. 1126, § 13; 1999, No. 1277, § 9; 1999, No. 1598, § 1; 2001, No. 565, § 1; 2001, No. 1368, § 1; 2003, No. 860, § 10; 2005, No. 1294, § 1; 2007, No. 437, § 1; 2007, No. 827, § 196; 2007, No. 865, § 1; 2009, No. 272, § 1; 2009, No. 360, § 2; 2009, No. 504, § 2; 2009, No. 655, § 1; 2011, No. 788, § 2; 2011, No. 836, § 1; 2011, No. 983, § 1.
Ark. Code Ann. § 26-51-428 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-428
[See Note] Depreciation - Deductions - Expensing of property
Status: in_force

(a) (1) Title 26 U.S.C. §§ 167 and 168(a)-(j) , as in effect on January 1, 2019, are adopted for the purpose of computing Arkansas income tax liability for property purchased in tax years beginning on or after January 1, 2014. (2) Title 26 U.S.C. § 179 , as in effect on January 1, 2022, is adopted for the purpose of computing Arkansas income tax liability for property purchased in tax years beginning on or after January 1, 2022. (b) The basis on which exhaustion, wear and tear, and obsolescence are to be allowed in respect to any property shall be the adjusted basis provided in § 26-51-411 for the purpose of determining the gain on the sale or other disposition of the property. (c) Title 26 U.S.C. § 197 , as in effect on January 1, 2007, regarding the amortization of goodwill and certain other intangibles, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2023, No. 181,§ 2, eff. 8/1/2023(see note). Amended by Act 2023, No. 181,§ 1, eff. 8/1/2023(see note). Amended by Act 2022EX3, No. 2,§ 4, eff. effective for tax years beginning on or after January 1, 2022. Amended by Act 2022EX3, No. 1,§ 4, eff. effective for tax years beginning on or after January 1, 2022. Amended by Act 2019, No. 870,§ 8, eff. for tax years beginning on or after 1/1/2019. Amended by Act 2017, No. 155,§ 22, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 19, eff. for tax years beginning on or after January 1, 2014. Amended by Act 2013, No. 1254,§ 10, eff. 8/16/2013, op. for tax years beginning on or after 1/1/2013. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1957, No. 156, § 1; 1983, No. 379, §§ 8-11; 1983, No. 854; §§ 1, 5; A.S.A. 1947, §§ 84-2016, 84-2016.16; Acts 1987, No. 382, §§ 17, 32; 1989, No. 826, §§ 29, 30; 1991, No. 685, § 7; 1995, No. 1160, § 4; 1997, No. 951, § 12; 1999, No. 1126, § 33; 2007, No. 218, § 26; 2009, No. 372, § 18. Act 2023, No. 181,§ 2 provides that, "Uncodified Acts 2007, No. 613, § 2, is repealed as obsolete because the Chief Fiscal Officer of the State made the certification described in Acts 2007, No. 613, § 2, on August 10, 2007, making this version of Arkansas Code § 26-51-428 effective, but Acts 2009, No. 372, § 18, amended the expired version of Arkansas Code § 26-51-428, thus reviving the expired version, which was subsequently amended to produce a correct result."

(a) (1) Title 26 U.S.C. §§ 167 and 168(a)-(j) , as in effect on January 1, 2019, are adopted for the purpose of computing Arkansas income tax liability for property purchased in tax years beginning on or after January 1, 2014. (2) Title 26 U.S.C. § 179 , as in effect on January 1, 2022, is adopted for the purpose of computing Arkansas income tax liability for property purchased in tax years beginning on or after January 1, 2022.

(1) Title 26 U.S.C. §§ 167 and 168(a)-(j) , as in effect on January 1, 2019, are adopted for the purpose of computing Arkansas income tax liability for property purchased in tax years beginning on or after January 1, 2014.

(2) Title 26 U.S.C. § 179 , as in effect on January 1, 2022, is adopted for the purpose of computing Arkansas income tax liability for property purchased in tax years beginning on or after January 1, 2022.

(b) The basis on which exhaustion, wear and tear, and obsolescence are to be allowed in respect to any property shall be the adjusted basis provided in § 26-51-411 for the purpose of determining the gain on the sale or other disposition of the property.

(c) Title 26 U.S.C. § 197 , as in effect on January 1, 2007, regarding the amortization of goodwill and certain other intangibles, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2023, No. 181,§ 2, eff. 8/1/2023(see note).

Amended by Act 2023, No. 181,§ 1, eff. 8/1/2023(see note).

Amended by Act 2022EX3, No. 2,§ 4, eff. effective for tax years beginning on or after January 1, 2022.

Amended by Act 2022EX3, No. 1,§ 4, eff. effective for tax years beginning on or after January 1, 2022.

Amended by Act 2019, No. 870,§ 8, eff. for tax years beginning on or after 1/1/2019.

Amended by Act 2017, No. 155,§ 22, eff. for tax years beginning on and after 1/1/2015.

Amended by Act 2015, No. 580,§ 19, eff. for tax years beginning on or after January 1, 2014.

Amended by Act 2013, No. 1254,§ 10, eff. 8/16/2013, op. for tax years beginning on or after 1/1/2013.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1957, No. 156, § 1; 1983, No. 379, §§ 8-11; 1983, No. 854; §§ 1, 5; A.S.A. 1947, §§ 84-2016, 84-2016.16; Acts 1987, No. 382, §§ 17, 32; 1989, No. 826, §§ 29, 30; 1991, No. 685, § 7; 1995, No. 1160, § 4; 1997, No. 951, § 12; 1999, No. 1126, § 33; 2007, No. 218, § 26; 2009, No. 372, § 18.

Act 2023, No. 181,§ 2 provides that, "Uncodified Acts 2007, No. 613, § 2, is repealed as obsolete because the Chief Fiscal Officer of the State made the certification described in Acts 2007, No. 613, § 2, on August 10, 2007, making this version of Arkansas Code § 26-51-428 effective, but Acts 2009, No. 372, § 18, amended the expired version of Arkansas Code § 26-51-428, thus reviving the expired version, which was subsequently amended to produce a correct result."
Ark. Code Ann. § 26-57-206 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-206
Rules
Status: in_force

The Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control may promulgate rules for the proper enforcement of their powers and duties as specifically prescribed by this subchapter. Amended by Act 2019, No. 1071,§ 8, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4107, eff. 7/1/2019. Amended by Act 2013, No. 1273,§ 8, eff. 8/16/2013. Acts 1979, No. 911, § 16; A.S.A. 1947, § 84-4523n; Acts 1997, No. 1337, § 2; 2009, No. 785, § 8.

The Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control may promulgate rules for the proper enforcement of their powers and duties as specifically prescribed by this subchapter.

Amended by Act 2019, No. 1071,§ 8, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4107, eff. 7/1/2019.

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

Acts 1979, No. 911, § 16; A.S.A. 1947, § 84-4523n; Acts 1997, No. 1337, § 2; 2009, No. 785, § 8.
Ark. Code Ann. § 26-74-216 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-216
Procedures and penalties for enforcement
Status: in_force

(a) The procedures and penalties used by the Secretary of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., except as specifically set out in this subchapter. (b) (1) When property is seized by the secretary under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the secretary shall sell sufficient property to pay the delinquent taxes and penalty due to any city or county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The proceeds from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the city or county. Amended by Act 2019, No. 910,§ 4378, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, § 14; A.S.A. 1947, § 17-2034.

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

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

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

Amended by Act 2019, No. 910,§ 4378, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, § 14; A.S.A. 1947, § 17-2034.
Ark. Code Ann. § 26-55-406 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-406
Applications for refund
Status: in_force

Applications for refund pursuant to this subchapter shall be sworn to and shall be made to the Secretary of the Department of Finance and Administration and shall be in the same form and contain the same information, so far as applicable, as is required in § 26-55-301 et seq. [repealed], and in addition, shall contain such other information as may be required by the secretary. Amended by Act 2019, No. 910,§ 3981, eff. 7/1/2019. Acts 1963, No. 269, § 2; A.S.A. 1947, § 75-1148.2.

Applications for refund pursuant to this subchapter shall be sworn to and shall be made to the Secretary of the Department of Finance and Administration and shall be in the same form and contain the same information, so far as applicable, as is required in § 26-55-301 et seq. [repealed], and in addition, shall contain such other information as may be required by the secretary.

Amended by Act 2019, No. 910,§ 3981, eff. 7/1/2019.

Acts 1963, No. 269, § 2; A.S.A. 1947, § 75-1148.2.
Ark. Code Ann. § 26-51-2504 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2504
Baby Sharon Act
Status: in_force

(a) This section shall be known and may be cited as the "Baby Sharon Act". (b) There is created the Baby Sharon's Children's Catastrophic Illness Grant Program. (c) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: (1) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. Your refund will be reduced by this amount. (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. If you wish to make a contribution to the fund, you must enclose a separate check for the amount of your contribution, payable to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund." (d) The Secretary of the Department of Finance and Administration may: (1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund; and (2) Deposit any gifts, grants, bequests, devises, and donations so received into the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. (e) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified. (f) The secretary shall promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the revenue-producing provisions of this section. (g) The gifts, grants, bequests, devises, and donations made under this section shall be used together with any other funds appropriated for funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. (h) (1) The Baby Sharon's Children's Catastrophic Illness Grant Program Committee shall be responsible for designating recipients of all funds established by the program and the Department of Finance and Administration shall disburse the funds to the recipients. (2) The committee shall annually provide to the Chief Fiscal Officer of the State documentation evidencing that funds have been used in accordance with the purposes of this section. (i) (1) There is established an advisory committee to be known as the "Baby Sharon's Children's Catastrophic Illness Grant Program Committee". (2) The committee shall consist of five (5) members as follows: (A) One (1) person appointed by the Speaker of the House of Representatives; (B) One (1) person appointed by the President Pro Tempore of the Senate; and (C) Three (3) persons appointed by the Governor. (3) The committee members shall be: (A) Individuals who have knowledge of children with catastrophic illnesses or injuries; and (B) Residents of the State of Arkansas at the time of appointment and throughout their terms. (4) (A) Except for initial appointments, the appointments to the committee shall be for a term of four (4) years. (B) For initial appointments, the members shall draw lots to determine the length of their terms as follows: (i) Two (2) members shall have terms of two (2) years; (ii) Two (2) members shall have terms of three (3) years; and (iii) One (1) member shall have a term of four (4) years. (5) If a vacancy occurs during a term, the Governor shall appoint a replacement for the unexpired term. (6) The Governor shall designate the chair. (7) (A) The committee shall meet at times and places as the chair deems necessary, but no meetings shall be held outside the State of Arkansas. (B) A majority of the members of the committee shall constitute a quorum for the purpose of transacting business. (C) All action of the committee shall be by a majority vote of the full membership of the committee. (8) The committee shall consult with the Arkansas Children's Hospital concerning grant applications related to the Baby Sharon's Children's Catastrophic Illness Grant Program. (9) (A) Members of the committee shall serve without pay. (B) Members of the committee shall not receive expense reimbursement under § 25-16-902 . Amended by Act 2019, No. 315,§ 2988, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3808, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3807, eff. 7/1/2019. Acts 2003, No. 279, § 1; 2005, No. 415, §§ 1-3; 2007, No. 827, § 207.

(a) This section shall be known and may be cited as the "Baby Sharon Act".

(b) There is created the Baby Sharon's Children's Catastrophic Illness Grant Program.

(c) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: (1) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. Your refund will be reduced by this amount. (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. If you wish to make a contribution to the fund, you must enclose a separate check for the amount of your contribution, payable to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund."

(1) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. Your refund will be reduced by this amount.

(2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund. If you wish to make a contribution to the fund, you must enclose a separate check for the amount of your contribution, payable to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund."

(d) The Secretary of the Department of Finance and Administration may: (1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund; and (2) Deposit any gifts, grants, bequests, devises, and donations so received into the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.

(1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund; and

(2) Deposit any gifts, grants, bequests, devises, and donations so received into the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.

(e) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount so certified.

(f) The secretary shall promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the revenue-producing provisions of this section.

(g) The gifts, grants, bequests, devises, and donations made under this section shall be used together with any other funds appropriated for funding the Baby Sharon's Children's Catastrophic Illness Grant Program Trust Fund.

(h) (1) The Baby Sharon's Children's Catastrophic Illness Grant Program Committee shall be responsible for designating recipients of all funds established by the program and the Department of Finance and Administration shall disburse the funds to the recipients. (2) The committee shall annually provide to the Chief Fiscal Officer of the State documentation evidencing that funds have been used in accordance with the purposes of this section.

(1) The Baby Sharon's Children's Catastrophic Illness Grant Program Committee shall be responsible for designating recipients of all funds established by the program and the Department of Finance and Administration shall disburse the funds to the recipients.

(2) The committee shall annually provide to the Chief Fiscal Officer of the State documentation evidencing that funds have been used in accordance with the purposes of this section.

(i) (1) There is established an advisory committee to be known as the "Baby Sharon's Children's Catastrophic Illness Grant Program Committee". (2) The committee shall consist of five (5) members as follows: (A) One (1) person appointed by the Speaker of the House of Representatives; (B) One (1) person appointed by the President Pro Tempore of the Senate; and (C) Three (3) persons appointed by the Governor. (3) The committee members shall be: (A) Individuals who have knowledge of children with catastrophic illnesses or injuries; and (B) Residents of the State of Arkansas at the time of appointment and throughout their terms. (4) (A) Except for initial appointments, the appointments to the committee shall be for a term of four (4) years. (B) For initial appointments, the members shall draw lots to determine the length of their terms as follows: (i) Two (2) members shall have terms of two (2) years; (ii) Two (2) members shall have terms of three (3) years; and (iii) One (1) member shall have a term of four (4) years. (5) If a vacancy occurs during a term, the Governor shall appoint a replacement for the unexpired term. (6) The Governor shall designate the chair. (7) (A) The committee shall meet at times and places as the chair deems necessary, but no meetings shall be held outside the State of Arkansas. (B) A majority of the members of the committee shall constitute a quorum for the purpose of transacting business. (C) All action of the committee shall be by a majority vote of the full membership of the committee. (8) The committee shall consult with the Arkansas Children's Hospital concerning grant applications related to the Baby Sharon's Children's Catastrophic Illness Grant Program. (9) (A) Members of the committee shall serve without pay. (B) Members of the committee shall not receive expense reimbursement under § 25-16-902 .

(1) There is established an advisory committee to be known as the "Baby Sharon's Children's Catastrophic Illness Grant Program Committee".

(2) The committee shall consist of five (5) members as follows: (A) One (1) person appointed by the Speaker of the House of Representatives; (B) One (1) person appointed by the President Pro Tempore of the Senate; and (C) Three (3) persons appointed by the Governor.

(A) One (1) person appointed by the Speaker of the House of Representatives;

(B) One (1) person appointed by the President Pro Tempore of the Senate; and

(C) Three (3) persons appointed by the Governor.

(3) The committee members shall be: (A) Individuals who have knowledge of children with catastrophic illnesses or injuries; and (B) Residents of the State of Arkansas at the time of appointment and throughout their terms.

(A) Individuals who have knowledge of children with catastrophic illnesses or injuries; and

(B) Residents of the State of Arkansas at the time of appointment and throughout their terms.

(4) (A) Except for initial appointments, the appointments to the committee shall be for a term of four (4) years. (B) For initial appointments, the members shall draw lots to determine the length of their terms as follows: (i) Two (2) members shall have terms of two (2) years; (ii) Two (2) members shall have terms of three (3) years; and (iii) One (1) member shall have a term of four (4) years.

(A) Except for initial appointments, the appointments to the committee shall be for a term of four (4) years.

(B) For initial appointments, the members shall draw lots to determine the length of their terms as follows: (i) Two (2) members shall have terms of two (2) years; (ii) Two (2) members shall have terms of three (3) years; and (iii) One (1) member shall have a term of four (4) years.

(i) Two (2) members shall have terms of two (2) years;

(ii) Two (2) members shall have terms of three (3) years; and

(iii) One (1) member shall have a term of four (4) years.

(5) If a vacancy occurs during a term, the Governor shall appoint a replacement for the unexpired term.

(6) The Governor shall designate the chair.

(7) (A) The committee shall meet at times and places as the chair deems necessary, but no meetings shall be held outside the State of Arkansas. (B) A majority of the members of the committee shall constitute a quorum for the purpose of transacting business. (C) All action of the committee shall be by a majority vote of the full membership of the committee.

(A) The committee shall meet at times and places as the chair deems necessary, but no meetings shall be held outside the State of Arkansas.

(B) A majority of the members of the committee shall constitute a quorum for the purpose of transacting business.

(C) All action of the committee shall be by a majority vote of the full membership of the committee.

(8) The committee shall consult with the Arkansas Children's Hospital concerning grant applications related to the Baby Sharon's Children's Catastrophic Illness Grant Program.

(9) (A) Members of the committee shall serve without pay. (B) Members of the committee shall not receive expense reimbursement under § 25-16-902 .

(A) Members of the committee shall serve without pay.

(B) Members of the committee shall not receive expense reimbursement under § 25-16-902 .

Amended by Act 2019, No. 315,§ 2988, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3808, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3807, eff. 7/1/2019.

Acts 2003, No. 279, § 1; 2005, No. 415, §§ 1-3; 2007, No. 827, § 207.
Ark. Code Ann. § 26-26-1002 — AR Code / Title 26 / Chapter 26 / Subchapter 10 / Section 26-26-1002
Separate list of omitted exempt realty
Status: in_force

(a) Whenever the county assessor of any county has, during any year at the time of making the assessment of real property subject to taxation, failed to enter in a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, institutions of purely public charity, public buildings, and property used exclusively for any public purpose, libraries, and grounds used exclusively for school purposes, and property which by the Arkansas Constitution is exempted from taxation, the lots or tracts of land on which the institution or public building is situated, and which by law are exempted from taxation, and the value thereof, the county assessor of the county, or his or her successor in office, is authorized and empowered, at any time and during any year thereafter, upon discovery of the omission to make out separate lists, giving their description and the value of all the described property which has been omitted from the list. (b) (1) The list of the property, together with the valuation thereof, shall be filed with the county clerk of the county and by him or her entered upon the proper assessment book of the county. (2) When the list of the omitted property has been filed by the county assessor, or his or her successor in office, with the county clerk in the county where the property is situated, it shall have the same force and validity as if entered, made, and filed at the proper time as prescribed by law. Acts 1915, No. 197, § 1, p. 796; C. & M. Dig., § 9936; Pope's Dig., § 13701; A.S.A. 1947, § 84-460.

(a) Whenever the county assessor of any county has, during any year at the time of making the assessment of real property subject to taxation, failed to enter in a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, institutions of purely public charity, public buildings, and property used exclusively for any public purpose, libraries, and grounds used exclusively for school purposes, and property which by the Arkansas Constitution is exempted from taxation, the lots or tracts of land on which the institution or public building is situated, and which by law are exempted from taxation, and the value thereof, the county assessor of the county, or his or her successor in office, is authorized and empowered, at any time and during any year thereafter, upon discovery of the omission to make out separate lists, giving their description and the value of all the described property which has been omitted from the list.

(b) (1) The list of the property, together with the valuation thereof, shall be filed with the county clerk of the county and by him or her entered upon the proper assessment book of the county. (2) When the list of the omitted property has been filed by the county assessor, or his or her successor in office, with the county clerk in the county where the property is situated, it shall have the same force and validity as if entered, made, and filed at the proper time as prescribed by law.

(1) The list of the property, together with the valuation thereof, shall be filed with the county clerk of the county and by him or her entered upon the proper assessment book of the county.

(2) When the list of the omitted property has been filed by the county assessor, or his or her successor in office, with the county clerk in the county where the property is situated, it shall have the same force and validity as if entered, made, and filed at the proper time as prescribed by law.

Acts 1915, No. 197, § 1, p. 796; C. & M. Dig., § 9936; Pope's Dig., § 13701; A.S.A. 1947, § 84-460.
Ark. Code Ann. § 26-60-108 — AR Code / Title 26 / Chapter 60 / Section 26-60-108
Real Property Transfer Tax Affidavit of Compliance form and receipt - Completion, storage, audit, etc
Status: in_force

(a) The Secretary of the Department of Finance and Administration or his or her agent before accepting payment of the real property transfer tax shall require that the affidavit portion of the Real Property Transfer Tax Affidavit of Compliance form and receipt be completed, including the statement of the full amount of the consideration for the transaction and the amount of tax to be reflected on the receipt portion thereof in evidence that such information was furnished by the person signing the affidavit before the secretary shall receive payment of the tax, and sign the receipt. The secretary shall attach the stamps to the face of the instrument. (b) (1) The original copy of the affidavit and receipt shall be retained by the secretary or his or her agent and shall be treated as a confidential tax record in the same manner as required by law for confidentiality of state income tax returns. (2) The information shall be released to duly elected county assessors and become a public document. (c) If authorized by the secretary, an electronic copy of an affidavit described in this section may be used and retained in the same manner as other electronic documents. Amended by Act 2019, No. 910,§ 4296, eff. 7/1/2019. Amended by Act 2015, No. 165,§ 1, eff. 7/22/2015. Amended by Act 2015, No. 165,§ 2, eff. 7/22/2015. Acts 1971, No. 275, § 5; 1983, No. 754, § 4; 1985, No. 926, § 4; 1985, No. 1063, § 3; 1985, No. 1081, § 3; A.S.A. 1947, § 84-4305n; Acts 2011, No. 700, § 2.

(a) The Secretary of the Department of Finance and Administration or his or her agent before accepting payment of the real property transfer tax shall require that the affidavit portion of the Real Property Transfer Tax Affidavit of Compliance form and receipt be completed, including the statement of the full amount of the consideration for the transaction and the amount of tax to be reflected on the receipt portion thereof in evidence that such information was furnished by the person signing the affidavit before the secretary shall receive payment of the tax, and sign the receipt. The secretary shall attach the stamps to the face of the instrument.

(b) (1) The original copy of the affidavit and receipt shall be retained by the secretary or his or her agent and shall be treated as a confidential tax record in the same manner as required by law for confidentiality of state income tax returns. (2) The information shall be released to duly elected county assessors and become a public document.

(1) The original copy of the affidavit and receipt shall be retained by the secretary or his or her agent and shall be treated as a confidential tax record in the same manner as required by law for confidentiality of state income tax returns.

(2) The information shall be released to duly elected county assessors and become a public document.

(c) If authorized by the secretary, an electronic copy of an affidavit described in this section may be used and retained in the same manner as other electronic documents.

Amended by Act 2019, No. 910,§ 4296, eff. 7/1/2019.

Amended by Act 2015, No. 165,§ 1, eff. 7/22/2015.

Amended by Act 2015, No. 165,§ 2, eff. 7/22/2015.

Acts 1971, No. 275, § 5; 1983, No. 754, § 4; 1985, No. 926, § 4; 1985, No. 1063, § 3; 1985, No. 1081, § 3; A.S.A. 1947, § 84-4305n; Acts 2011, No. 700, § 2.