Ark. Code Ann. § 26-52-522 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-522
Direct mail sourcing - Definitions
Status: in_force

(a) As used in this section: (1) "Advertising and promotional direct mail" means direct mail in which the primary purpose is to attract attention to a product, person, business, or organization or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization; (2) "Direct mail form" means: (A) A Streamlined Sales and Use Tax Agreement certificate of exemption claiming direct mail, as in effect on January 1, 2011; or (B) A written statement approved, authorized, or accepted by the state; (3) (A) "Jurisdictional information" means information sufficient for the seller to source the sale of taxable printing services resulting in advertising and promotional direct mail to the state and local jurisdictions in which the printed materials are delivered or distributed to recipients. (B) Jurisdictional information must be in a form in which the information can be retained and retrieved by the seller for the purpose of sales and use tax reporting. (C) Access to a database that contains address information or a mailing list provided by the purchaser or a third party that does not allow the seller to retain and retrieve the jurisdictional information identifying jurisdictions where the advertising and promotional direct mail was delivered does not constitute receiving information showing the jurisdictions to which the advertising and promotional direct mail is delivered; (4) (A) "Other direct mail" means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing and includes without limitation: (i) Transactional direct mail that contains personal information specific to the addressee, including without limitation invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including without limitation privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including without limitation newsletters and informational pieces. (B) "Other direct mail" does not include the development of billing information or the provision of any data processing service that is more than incidental; and (5) "Product" means tangible personal property, specified digital products, a digital code, a product transferred electronically, or a service. (b) The sale of a taxable printing service resulting in the production and distribution of advertising and promotional direct mail or other direct mail shall be sourced in accordance with this section. (c) (1) The seller shall source the sale of taxable printing service resulting in the production and distribution of advertising and promotional direct mail according to § 26-52-521(b)(5) , unless the purchaser provides the seller with a direct pay permit, direct pay form, exemption certificate, or jurisdictional information. (2) If the purchaser provides jurisdictional information to the seller, then the seller shall source the sale of the taxable printing service to the jurisdictions to which the advertising and promotional direct mail is to be delivered. (d) The seller shall source the sale of taxable printing services resulting in the production and distribution of other direct mail according to § 26-52-521(b)(3) , unless the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate. (e) When both advertising and promotional direct mail and other direct mail are combined in a single mailing, the sale is sourced as other direct mail. (f) If a bundled transaction includes advertising and promotional direct mail, this section applies only if the primary purpose of the transaction is the sale of products or services that meet the definition of advertising and promotional direct mail. (g) (1) In the absence of bad faith, the seller is relieved of any further obligation to collect any additional sales or use tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the jurisdictional information provided by the purchaser. (2) In the absence of bad faith, the seller is relieved of all obligations to collect, pay, or remit sales or use tax if the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate. (h) (1) If the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate, then the purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail or other direct mail is to be delivered to the recipients and shall report and pay any applicable sales or use tax due. (2) Purchasers may use a reasonable summary or allocation of the distribution to the jurisdictions to which the advertising and promotional direct mail or other direct mail is delivered for the purposes of self-assessing and directly paying sales or use tax. (3) This section does not limit any purchaser's: (A) Obligation for sales or use tax to any state to which the direct mail is delivered; (B) Right under local, state, federal, or constitutional law to a credit for sales or use taxes legally due and paid to other jurisdictions; or (C) Right to a refund of sales or use taxes overpaid to any jurisdiction. Amended by Act 2017, No. 141,§ 42, eff. for tax years beginning on and after 1/1/2018. Acts 2003, No. 1273, § 11; 2011, No. 291, § 14.

(a) As used in this section: (1) "Advertising and promotional direct mail" means direct mail in which the primary purpose is to attract attention to a product, person, business, or organization or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization; (2) "Direct mail form" means: (A) A Streamlined Sales and Use Tax Agreement certificate of exemption claiming direct mail, as in effect on January 1, 2011; or (B) A written statement approved, authorized, or accepted by the state; (3) (A) "Jurisdictional information" means information sufficient for the seller to source the sale of taxable printing services resulting in advertising and promotional direct mail to the state and local jurisdictions in which the printed materials are delivered or distributed to recipients. (B) Jurisdictional information must be in a form in which the information can be retained and retrieved by the seller for the purpose of sales and use tax reporting. (C) Access to a database that contains address information or a mailing list provided by the purchaser or a third party that does not allow the seller to retain and retrieve the jurisdictional information identifying jurisdictions where the advertising and promotional direct mail was delivered does not constitute receiving information showing the jurisdictions to which the advertising and promotional direct mail is delivered; (4) (A) "Other direct mail" means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing and includes without limitation: (i) Transactional direct mail that contains personal information specific to the addressee, including without limitation invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including without limitation privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including without limitation newsletters and informational pieces. (B) "Other direct mail" does not include the development of billing information or the provision of any data processing service that is more than incidental; and (5) "Product" means tangible personal property, specified digital products, a digital code, a product transferred electronically, or a service.

(1) "Advertising and promotional direct mail" means direct mail in which the primary purpose is to attract attention to a product, person, business, or organization or to attempt to sell, popularize, or secure financial support for a product, person, business, or organization;

(2) "Direct mail form" means: (A) A Streamlined Sales and Use Tax Agreement certificate of exemption claiming direct mail, as in effect on January 1, 2011; or (B) A written statement approved, authorized, or accepted by the state;

(A) A Streamlined Sales and Use Tax Agreement certificate of exemption claiming direct mail, as in effect on January 1, 2011; or

(B) A written statement approved, authorized, or accepted by the state;

(3) (A) "Jurisdictional information" means information sufficient for the seller to source the sale of taxable printing services resulting in advertising and promotional direct mail to the state and local jurisdictions in which the printed materials are delivered or distributed to recipients. (B) Jurisdictional information must be in a form in which the information can be retained and retrieved by the seller for the purpose of sales and use tax reporting. (C) Access to a database that contains address information or a mailing list provided by the purchaser or a third party that does not allow the seller to retain and retrieve the jurisdictional information identifying jurisdictions where the advertising and promotional direct mail was delivered does not constitute receiving information showing the jurisdictions to which the advertising and promotional direct mail is delivered;

(A) "Jurisdictional information" means information sufficient for the seller to source the sale of taxable printing services resulting in advertising and promotional direct mail to the state and local jurisdictions in which the printed materials are delivered or distributed to recipients.

(B) Jurisdictional information must be in a form in which the information can be retained and retrieved by the seller for the purpose of sales and use tax reporting.

(C) Access to a database that contains address information or a mailing list provided by the purchaser or a third party that does not allow the seller to retain and retrieve the jurisdictional information identifying jurisdictions where the advertising and promotional direct mail was delivered does not constitute receiving information showing the jurisdictions to which the advertising and promotional direct mail is delivered;

(4) (A) "Other direct mail" means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing and includes without limitation: (i) Transactional direct mail that contains personal information specific to the addressee, including without limitation invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including without limitation privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including without limitation newsletters and informational pieces. (B) "Other direct mail" does not include the development of billing information or the provision of any data processing service that is more than incidental; and

(A) "Other direct mail" means any direct mail that is not advertising and promotional direct mail regardless of whether advertising and promotional direct mail is included in the same mailing and includes without limitation: (i) Transactional direct mail that contains personal information specific to the addressee, including without limitation invoices, bills, statements of account, and payroll advices; (ii) Any legally required mailings, including without limitation privacy notices, tax reports, and stockholder reports; and (iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including without limitation newsletters and informational pieces.

(i) Transactional direct mail that contains personal information specific to the addressee, including without limitation invoices, bills, statements of account, and payroll advices;

(ii) Any legally required mailings, including without limitation privacy notices, tax reports, and stockholder reports; and

(iii) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including without limitation newsletters and informational pieces.

(B) "Other direct mail" does not include the development of billing information or the provision of any data processing service that is more than incidental; and

(5) "Product" means tangible personal property, specified digital products, a digital code, a product transferred electronically, or a service.

(b) The sale of a taxable printing service resulting in the production and distribution of advertising and promotional direct mail or other direct mail shall be sourced in accordance with this section.

(c) (1) The seller shall source the sale of taxable printing service resulting in the production and distribution of advertising and promotional direct mail according to § 26-52-521(b)(5) , unless the purchaser provides the seller with a direct pay permit, direct pay form, exemption certificate, or jurisdictional information. (2) If the purchaser provides jurisdictional information to the seller, then the seller shall source the sale of the taxable printing service to the jurisdictions to which the advertising and promotional direct mail is to be delivered.

(1) The seller shall source the sale of taxable printing service resulting in the production and distribution of advertising and promotional direct mail according to § 26-52-521(b)(5) , unless the purchaser provides the seller with a direct pay permit, direct pay form, exemption certificate, or jurisdictional information.

(2) If the purchaser provides jurisdictional information to the seller, then the seller shall source the sale of the taxable printing service to the jurisdictions to which the advertising and promotional direct mail is to be delivered.

(d) The seller shall source the sale of taxable printing services resulting in the production and distribution of other direct mail according to § 26-52-521(b)(3) , unless the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate.

(e) When both advertising and promotional direct mail and other direct mail are combined in a single mailing, the sale is sourced as other direct mail.

(f) If a bundled transaction includes advertising and promotional direct mail, this section applies only if the primary purpose of the transaction is the sale of products or services that meet the definition of advertising and promotional direct mail.

(g) (1) In the absence of bad faith, the seller is relieved of any further obligation to collect any additional sales or use tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the jurisdictional information provided by the purchaser. (2) In the absence of bad faith, the seller is relieved of all obligations to collect, pay, or remit sales or use tax if the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate.

(1) In the absence of bad faith, the seller is relieved of any further obligation to collect any additional sales or use tax on the sale of advertising and promotional direct mail where the seller has sourced the sale according to the jurisdictional information provided by the purchaser.

(2) In the absence of bad faith, the seller is relieved of all obligations to collect, pay, or remit sales or use tax if the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate.

(h) (1) If the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate, then the purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail or other direct mail is to be delivered to the recipients and shall report and pay any applicable sales or use tax due. (2) Purchasers may use a reasonable summary or allocation of the distribution to the jurisdictions to which the advertising and promotional direct mail or other direct mail is delivered for the purposes of self-assessing and directly paying sales or use tax. (3) This section does not limit any purchaser's: (A) Obligation for sales or use tax to any state to which the direct mail is delivered; (B) Right under local, state, federal, or constitutional law to a credit for sales or use taxes legally due and paid to other jurisdictions; or (C) Right to a refund of sales or use taxes overpaid to any jurisdiction.

(1) If the purchaser provides the seller with a direct pay permit, direct pay form, or exemption certificate, then the purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail or other direct mail is to be delivered to the recipients and shall report and pay any applicable sales or use tax due.

(2) Purchasers may use a reasonable summary or allocation of the distribution to the jurisdictions to which the advertising and promotional direct mail or other direct mail is delivered for the purposes of self-assessing and directly paying sales or use tax.

(3) This section does not limit any purchaser's: (A) Obligation for sales or use tax to any state to which the direct mail is delivered; (B) Right under local, state, federal, or constitutional law to a credit for sales or use taxes legally due and paid to other jurisdictions; or (C) Right to a refund of sales or use taxes overpaid to any jurisdiction.

(A) Obligation for sales or use tax to any state to which the direct mail is delivered;

(B) Right under local, state, federal, or constitutional law to a credit for sales or use taxes legally due and paid to other jurisdictions; or

(C) Right to a refund of sales or use taxes overpaid to any jurisdiction.

Amended by Act 2017, No. 141,§ 42, eff. for tax years beginning on and after 1/1/2018.

Acts 2003, No. 1273, § 11; 2011, No. 291, § 14.
Ark. Code Ann. § 26-26-1124 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1124
Property tax relief for persons disabled or more than sixty-five years of age
Status: in_force

(a) (1) A homestead used as the taxpayer's principal place of residence that is purchased or constructed on or after January 1, 2001, by a person who is disabled or by a person sixty-five (65) years of age or older shall be assessed for property tax thereafter based on the lower of: (A) The assessed value as of the date of purchase or construction; or (B) A later assessed value. (2) When a person becomes disabled or reaches sixty-five (65) years of age on or after January 1, 2001, the person's homestead that is used as the taxpayer's principal place of residence shall thereafter be assessed based on the lower of: (A) The assessed value on the person's sixty-fifth birthday; (B) The assessed value on the date the person becomes disabled; or (C) A later assessed value. (3) If a person is disabled or is at least sixty-five (65) years of age and owns a homestead used as the taxpayer's principal place of residence on January 1, 2001, the homestead shall be assessed based on the lower of: (A) The assessed value on January 1, 2001; or (B) A later assessed value. (b) Residing in a nursing home does not disqualify a person from the benefits of subsection (a) of this section. (c) If a homestead is jointly owned and one (1) of the owners qualifies under subsection (a) of this section, then all owners shall receive the benefits of subsection (a) of this section. (d) Subsection (a) of this section does not apply to substantial improvements to real property. Acts 2009, No. 151, § 2.

(a) (1) A homestead used as the taxpayer's principal place of residence that is purchased or constructed on or after January 1, 2001, by a person who is disabled or by a person sixty-five (65) years of age or older shall be assessed for property tax thereafter based on the lower of: (A) The assessed value as of the date of purchase or construction; or (B) A later assessed value. (2) When a person becomes disabled or reaches sixty-five (65) years of age on or after January 1, 2001, the person's homestead that is used as the taxpayer's principal place of residence shall thereafter be assessed based on the lower of: (A) The assessed value on the person's sixty-fifth birthday; (B) The assessed value on the date the person becomes disabled; or (C) A later assessed value. (3) If a person is disabled or is at least sixty-five (65) years of age and owns a homestead used as the taxpayer's principal place of residence on January 1, 2001, the homestead shall be assessed based on the lower of: (A) The assessed value on January 1, 2001; or (B) A later assessed value.

(1) A homestead used as the taxpayer's principal place of residence that is purchased or constructed on or after January 1, 2001, by a person who is disabled or by a person sixty-five (65) years of age or older shall be assessed for property tax thereafter based on the lower of: (A) The assessed value as of the date of purchase or construction; or (B) A later assessed value.

(A) The assessed value as of the date of purchase or construction; or

(B) A later assessed value.

(2) When a person becomes disabled or reaches sixty-five (65) years of age on or after January 1, 2001, the person's homestead that is used as the taxpayer's principal place of residence shall thereafter be assessed based on the lower of: (A) The assessed value on the person's sixty-fifth birthday; (B) The assessed value on the date the person becomes disabled; or (C) A later assessed value.

(A) The assessed value on the person's sixty-fifth birthday;

(B) The assessed value on the date the person becomes disabled; or

(C) A later assessed value.

(3) If a person is disabled or is at least sixty-five (65) years of age and owns a homestead used as the taxpayer's principal place of residence on January 1, 2001, the homestead shall be assessed based on the lower of: (A) The assessed value on January 1, 2001; or (B) A later assessed value.

(A) The assessed value on January 1, 2001; or

(B) A later assessed value.

(b) Residing in a nursing home does not disqualify a person from the benefits of subsection (a) of this section.

(c) If a homestead is jointly owned and one (1) of the owners qualifies under subsection (a) of this section, then all owners shall receive the benefits of subsection (a) of this section.

(d) Subsection (a) of this section does not apply to substantial improvements to real property.

Acts 2009, No. 151, § 2.
Ark. Code Ann. § 26-26-1501 — AR Code / Title 26 / Chapter 26 / Subchapter 15 / Section 26-26-1501
Purpose and intent
Status: in_force

(a) It is the purpose of this subchapter to clarify the law relating to the taxation of state and national banks, savings and loan associations, and building and loan associations chartered under state and federal law and to simplify and to broaden the tax base applicable to these financial institutions. (b) It is the intent of this subchapter to repeal the capital stock tax and, in lieu thereof, to tax state and national banks, savings and loan associations, and building and loan associations under existing tax laws generally applicable to business corporations. Acts 1973, No. 182, § 1; A.S.A. 1947, § 84-1937n.

(a) It is the purpose of this subchapter to clarify the law relating to the taxation of state and national banks, savings and loan associations, and building and loan associations chartered under state and federal law and to simplify and to broaden the tax base applicable to these financial institutions.

(b) It is the intent of this subchapter to repeal the capital stock tax and, in lieu thereof, to tax state and national banks, savings and loan associations, and building and loan associations under existing tax laws generally applicable to business corporations.

Acts 1973, No. 182, § 1; A.S.A. 1947, § 84-1937n.
Ark. Code Ann. § 26-62-213 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-213
Unlawful activities regarding operation of motor vehicles
Status: in_force

(a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle. (b) It shall be unlawful for any person to operate with alternative fuels any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice, if required, for the alternative fuels and the invoice meets the requirements of § 26-62-207 , or, if the user has purchased such alternative fuels pursuant to § 26-62-203 , he or she has in his or her possession the required documents mandated by the provisions of § 26-62-207(e) . (c) (1) In addition to any other penalties which may be incurred, there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section. (2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-62-212 . Amended by Act 2019, No. 910,§ 4348, eff. 7/1/2019. Acts 1993, No. 1119, § 21.

(a) It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle.

(b) It shall be unlawful for any person to operate with alternative fuels any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice, if required, for the alternative fuels and the invoice meets the requirements of § 26-62-207 , or, if the user has purchased such alternative fuels pursuant to § 26-62-203 , he or she has in his or her possession the required documents mandated by the provisions of § 26-62-207(e) .

(c) (1) In addition to any other penalties which may be incurred, there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section. (2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-62-212 .

(1) In addition to any other penalties which may be incurred, there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.

(2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-62-212 .

Amended by Act 2019, No. 910,§ 4348, eff. 7/1/2019.

Acts 1993, No. 1119, § 21.
Ark. Code Ann. § 26-75-321 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-321
Rebate
Status: in_force

A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home. Acts 2003, No. 1273, § 64.

A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:

(1) Motor vehicle;

(2) Aircraft;

(3) Watercraft;

(4) Modular home;

(5) Manufactured home; or

(6) Mobile home.

Acts 2003, No. 1273, § 64.
Ark. Code Ann. § 26-37-110 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-110
No duty to maintain premises
Status: in_force

With respect to tax-delinquent real property certified to the state, the Commissioner of State Lands: (1) Has no duty to preserve or maintain the premises; (2) Is not liable for any costs incurred to correct, remove, or abate a condition concerning the tax-delinquent real property; and (3) Is immune from liability for any claim for damages, costs, fees, or other relief or remedy based upon the condition of the tax-delinquent real property. Added by Act 2015, No. 1227,§ 1, eff. 7/22/2015.

With respect to tax-delinquent real property certified to the state, the Commissioner of State Lands:

(1) Has no duty to preserve or maintain the premises;

(2) Is not liable for any costs incurred to correct, remove, or abate a condition concerning the tax-delinquent real property; and

(3) Is immune from liability for any claim for damages, costs, fees, or other relief or remedy based upon the condition of the tax-delinquent real property.

Added by Act 2015, No. 1227,§ 1, eff. 7/22/2015.
Ark. Code Ann. § 26-51-414 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-414
Deferred compensation plans
Status: in_force

(a) (1) The following sections relating to annuities, retirement savings, and employee benefit plans are adopted for the purpose of computing Arkansas income tax liability, except Arkansas capital gains treatment and the Arkansas tax rates shall apply: (A) Title 26 U.S.C. §§ 72 , 219 , 402 - 404 , 406 - 416 , and 457 , as in effect on January 1, 2017; and (B) Title 26 U.S.C. § 401 , as in effect on March 30, 2010. (2) The requirements for filing a joint return under 26 U.S.C. § 219(c)(1)(A) shall not apply. (b) Title 26 U.S.C. § 408A as in effect on January 1, 2010, relating to Roth individual retirement accounts, is adopted for the purpose of computing Arkansas income tax liability, except with regard to adjusted gross income under 26 U.S.C. § 408A(c)(3) , which shall be determined in the same manner as under § 26-51-403(b) . (c) Any additional tax or penalty imposed by this section shall be ten percent (10%) of the amount of any additional tax or penalty provided in the federal income tax law adopted by this section. (d) Title 26 U.S.C. § 1042 , as in effect on January 1, 2003, regarding the deferral of gain realized on the sale of a corporation's shares of stock to the corporation's employee stock ownership plan (ESOP), is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2017, No. 884,§ 17, eff. 8/1/2017. Amended by Act 2017, No. 155,§ 18, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 16, eff. for tax years beginning on or after January 1, 2014. Amended by Act 2013, No. 1254,§ 6, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1959, No. 202, § 2; 1983, No. 379, § 13; 1986 (2nd Ex. Sess.), No. 20, § 1; A.S.A. 1947, § 84-2049; Acts 1987, No. 382, § 27; 1987 (1st Ex. Sess.), No. 48, § 2; 1989, No. 826, § 24; 1991, No. 685, § 4; 1995, No. 1160, § 6; 1997, No. 951, § 2; 1999, No. 144, § 1; 1999, No. 513, § 1; 2003, No. 218, § 1; 2003, No. 663, § 8; 2005, No. 94, § 4; 2007, No. 218, § 21; 2009, No. 372, § 12; 2011, No. 787, §§ 16, 17.

(a) (1) The following sections relating to annuities, retirement savings, and employee benefit plans are adopted for the purpose of computing Arkansas income tax liability, except Arkansas capital gains treatment and the Arkansas tax rates shall apply: (A) Title 26 U.S.C. §§ 72 , 219 , 402 - 404 , 406 - 416 , and 457 , as in effect on January 1, 2017; and (B) Title 26 U.S.C. § 401 , as in effect on March 30, 2010. (2) The requirements for filing a joint return under 26 U.S.C. § 219(c)(1)(A) shall not apply.

(1) The following sections relating to annuities, retirement savings, and employee benefit plans are adopted for the purpose of computing Arkansas income tax liability, except Arkansas capital gains treatment and the Arkansas tax rates shall apply: (A) Title 26 U.S.C. §§ 72 , 219 , 402 - 404 , 406 - 416 , and 457 , as in effect on January 1, 2017; and (B) Title 26 U.S.C. § 401 , as in effect on March 30, 2010.

(A) Title 26 U.S.C. §§ 72 , 219 , 402 - 404 , 406 - 416 , and 457 , as in effect on January 1, 2017; and

(B) Title 26 U.S.C. § 401 , as in effect on March 30, 2010.

(2) The requirements for filing a joint return under 26 U.S.C. § 219(c)(1)(A) shall not apply.

(b) Title 26 U.S.C. § 408A as in effect on January 1, 2010, relating to Roth individual retirement accounts, is adopted for the purpose of computing Arkansas income tax liability, except with regard to adjusted gross income under 26 U.S.C. § 408A(c)(3) , which shall be determined in the same manner as under § 26-51-403(b) .

(c) Any additional tax or penalty imposed by this section shall be ten percent (10%) of the amount of any additional tax or penalty provided in the federal income tax law adopted by this section.

(d) Title 26 U.S.C. § 1042 , as in effect on January 1, 2003, regarding the deferral of gain realized on the sale of a corporation's shares of stock to the corporation's employee stock ownership plan (ESOP), is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2017, No. 884,§ 17, eff. 8/1/2017.

Amended by Act 2017, No. 155,§ 18, eff. for tax years beginning on and after 1/1/2015.

Amended by Act 2015, No. 580,§ 16, eff. for tax years beginning on or after January 1, 2014.

Amended by Act 2013, No. 1254,§ 6, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012.

Acts 1959, No. 202, § 2; 1983, No. 379, § 13; 1986 (2nd Ex. Sess.), No. 20, § 1; A.S.A. 1947, § 84-2049; Acts 1987, No. 382, § 27; 1987 (1st Ex. Sess.), No. 48, § 2; 1989, No. 826, § 24; 1991, No. 685, § 4; 1995, No. 1160, § 6; 1997, No. 951, § 2; 1999, No. 144, § 1; 1999, No. 513, § 1; 2003, No. 218, § 1; 2003, No. 663, § 8; 2005, No. 94, § 4; 2007, No. 218, § 21; 2009, No. 372, § 12; 2011, No. 787, §§ 16, 17.
Ark. Code Ann. § 26-19-104 — AR Code / Title 26 / Chapter 19 / Section 26-19-104
Effective dates
Status: in_force

The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1) ; on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2) ; and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106 . Acts 1993, No. 848, § 4.

The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1) ; on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2) ; and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106 .

Acts 1993, No. 848, § 4.
Ark. Code Ann. § 26-63-103 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-103
Tax additional to other taxes
Status: in_force

The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter. Acts 2007, No. 182, § 1.

The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-51-2604 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2604
Procedure to claim tax credit - Transferring credit
Status: in_force

(a) (1) A holder shall submit the certification of completion and documents proving an assignment, if any, with the appropriate tax collection authority at the time of filing the holder's income tax return or premium tax return. (2) The appropriate tax collection authority may refuse to recognize the Arkansas major historic rehabilitation income tax credit claimed if the holder fails to submit the certification of completion and any assignment documents. (b) The amount of the Arkansas major historic rehabilitation income tax credit that may be used by a holder for a taxable year may equal but shall not exceed the amount of income tax or premium tax due. (c) A holder of an unused Arkansas major historic rehabilitation income tax credit may carry forward part or all of an Arkansas major historic rehabilitation income tax credit for five (5) consecutive taxable years to apply against the holder's income taxes due or the holder's premium tax due. (d) (1) An owner of an Arkansas major historic rehabilitation income tax credit may freely transfer, sell, or assign part or all of the Arkansas major historic rehabilitation income tax credit amount identified in the certification of completion. (2) A subsequent holder may transfer, sell, or assign part or all of the remaining Arkansas major historic rehabilitation income tax credit. (e) An owner may sell the owner's eligible property after the issuance of the certification of completion. (f) An Arkansas major historic rehabilitation income tax credit granted to a partnership, Subchapter S corporation, a limited liability company taxed as a partnership, or multiple owners of property shall be passed through to the partners, members, or owners respectively on a pro rata basis or pursuant to an executed agreement among the partners, members, or owners documenting an alternate distribution method. (g) (1) A holder may use the Arkansas major historic rehabilitation income tax credit to offset up to one hundred percent (100%) of the state income taxes due or premium tax due from the holder. (2) A holder is not required to have any ownership or other interest in the eligible property for which an Arkansas major historic rehabilitation income tax credit is claimed. (3) An Arkansas major historic rehabilitation income tax credit may be used up to its total amount by any holder without limitation and is not subject to limits imposed by federal law or regulation on the use of federal rehabilitation tax credits. (h) An owner or holder that assigns part or all of an Arkansas major historic rehabilitation income tax credit shall perfect the transfer by notifying the Division of Arkansas Heritage and the appropriate tax collection authority in writing within thirty (30) calendar days following the effective date of the transfer and shall provide any information as may be required by the division and the appropriate tax collection authority to administer and carry out this subchapter and to ensure proper tracking of the ownership of the unused Arkansas major historic rehabilitation income tax credit. (i) (1) Any consideration received for the transfer of an Arkansas major historic rehabilitation income tax credit shall not be included as income taxable by the State of Arkansas. (2) Any consideration paid for the transfer of an Arkansas major historic rehabilitation income tax credit shall not be deducted from income taxable by the State of Arkansas. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

(a) (1) A holder shall submit the certification of completion and documents proving an assignment, if any, with the appropriate tax collection authority at the time of filing the holder's income tax return or premium tax return. (2) The appropriate tax collection authority may refuse to recognize the Arkansas major historic rehabilitation income tax credit claimed if the holder fails to submit the certification of completion and any assignment documents.

(1) A holder shall submit the certification of completion and documents proving an assignment, if any, with the appropriate tax collection authority at the time of filing the holder's income tax return or premium tax return.

(2) The appropriate tax collection authority may refuse to recognize the Arkansas major historic rehabilitation income tax credit claimed if the holder fails to submit the certification of completion and any assignment documents.

(b) The amount of the Arkansas major historic rehabilitation income tax credit that may be used by a holder for a taxable year may equal but shall not exceed the amount of income tax or premium tax due.

(c) A holder of an unused Arkansas major historic rehabilitation income tax credit may carry forward part or all of an Arkansas major historic rehabilitation income tax credit for five (5) consecutive taxable years to apply against the holder's income taxes due or the holder's premium tax due.

(d) (1) An owner of an Arkansas major historic rehabilitation income tax credit may freely transfer, sell, or assign part or all of the Arkansas major historic rehabilitation income tax credit amount identified in the certification of completion. (2) A subsequent holder may transfer, sell, or assign part or all of the remaining Arkansas major historic rehabilitation income tax credit.

(1) An owner of an Arkansas major historic rehabilitation income tax credit may freely transfer, sell, or assign part or all of the Arkansas major historic rehabilitation income tax credit amount identified in the certification of completion.

(2) A subsequent holder may transfer, sell, or assign part or all of the remaining Arkansas major historic rehabilitation income tax credit.

(e) An owner may sell the owner's eligible property after the issuance of the certification of completion.

(f) An Arkansas major historic rehabilitation income tax credit granted to a partnership, Subchapter S corporation, a limited liability company taxed as a partnership, or multiple owners of property shall be passed through to the partners, members, or owners respectively on a pro rata basis or pursuant to an executed agreement among the partners, members, or owners documenting an alternate distribution method.

(g) (1) A holder may use the Arkansas major historic rehabilitation income tax credit to offset up to one hundred percent (100%) of the state income taxes due or premium tax due from the holder. (2) A holder is not required to have any ownership or other interest in the eligible property for which an Arkansas major historic rehabilitation income tax credit is claimed. (3) An Arkansas major historic rehabilitation income tax credit may be used up to its total amount by any holder without limitation and is not subject to limits imposed by federal law or regulation on the use of federal rehabilitation tax credits.

(1) A holder may use the Arkansas major historic rehabilitation income tax credit to offset up to one hundred percent (100%) of the state income taxes due or premium tax due from the holder.

(2) A holder is not required to have any ownership or other interest in the eligible property for which an Arkansas major historic rehabilitation income tax credit is claimed.

(3) An Arkansas major historic rehabilitation income tax credit may be used up to its total amount by any holder without limitation and is not subject to limits imposed by federal law or regulation on the use of federal rehabilitation tax credits.

(h) An owner or holder that assigns part or all of an Arkansas major historic rehabilitation income tax credit shall perfect the transfer by notifying the Division of Arkansas Heritage and the appropriate tax collection authority in writing within thirty (30) calendar days following the effective date of the transfer and shall provide any information as may be required by the division and the appropriate tax collection authority to administer and carry out this subchapter and to ensure proper tracking of the ownership of the unused Arkansas major historic rehabilitation income tax credit.

(i) (1) Any consideration received for the transfer of an Arkansas major historic rehabilitation income tax credit shall not be included as income taxable by the State of Arkansas. (2) Any consideration paid for the transfer of an Arkansas major historic rehabilitation income tax credit shall not be deducted from income taxable by the State of Arkansas.

(1) Any consideration received for the transfer of an Arkansas major historic rehabilitation income tax credit shall not be included as income taxable by the State of Arkansas.

(2) Any consideration paid for the transfer of an Arkansas major historic rehabilitation income tax credit shall not be deducted from income taxable by the State of Arkansas.

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-55-402 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-402
Effect of subchapter on state highway bonds
Status: in_force

Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas state highway bonds whether the bonds have already been issued or may hereafter be issued. Acts 1963, No. 269, § 8; A.S.A. 1947, § 75-1148.8.

Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas state highway bonds whether the bonds have already been issued or may hereafter be issued.

Acts 1963, No. 269, § 8; A.S.A. 1947, § 75-1148.8.
Ark. Code Ann. § 26-55-1301 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1301
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4011, eff. 7/1/2019. Acts 2001, No. 419, § 1. Effective 90 days after sine die adjournment, Title 26, Chapter 55, Subchapter 13, is repealed (by Act 2021, No. 483,§ 15) as duplicative having been dual-codified at §§ 26-56-701 - 26-56-708.

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

Amended by Act 2019, No. 910,§ 4011, eff. 7/1/2019.

Acts 2001, No. 419, § 1.

Effective 90 days after sine die adjournment, Title 26, Chapter 55, Subchapter 13, is repealed (by Act 2021, No. 483,§ 15) as duplicative having been dual-codified at §§ 26-56-701 - 26-56-708.
Ark. Code Ann. § 26-51-2801 — AR Code / Title 26 / Chapter 51 / Subchapter 28 / Section 26-51-2801
Title
Status: in_force

This subchapter shall be known and may be cited as the "Railroad Modernization Act of 2021". Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.

This subchapter shall be known and may be cited as the "Railroad Modernization Act of 2021".

Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
Ark. Code Ann. § 26-61-111 — AR Code / Title 26 / Chapter 61 / Section 26-61-111
Failure of county officials to collect taxes
Status: in_force

(a) It is found and determined by the General Assembly that the Arkansas Forestry Commission is in need of additional funds for the protection of the forestlands of this state from forest fires and for the performance of the various duties required to be performed by the commission, and it is further determined by the General Assembly that the commission derives its support from: (1) The allocation of general revenue funds to partially defray its operating costs; (2) The allocation of timber and timber products severance taxes; and (3) The income derived from the taxes levied on timberland under the provisions of this chapter. (b) The General Assembly further determines that county officials in certain counties of this state are not enforcing the duties imposed upon their respective offices with respect to the levy and collection of the forest fire protection tax as intended by law and that, in order to recover moneys lost for the commission due to the failure of these officials to levy and collect these taxes and to assure equity in the enforcement of tax collections in this state, those counties in which the officials fail to levy and collect the forest fire protection tax shall be penalized by withholding the amount of general revenues intended to be distributed as county aid to those counties, with the amount withheld to be equal to the amount of the forest fire protection tax that should have been collected. (c) (1) (A) Each county assessor shall report to the State Forester the number of acres of timberland as reflected in the reappraisal of real property in his or her county under Arkansas Constitution, Amendment 59. (B) The State Forester may examine the books of the county assessor in order to verify the report. (2) (A) (i) If the State Forester certifies to the Treasurer of State that the taxable timberland acreage within a county under this chapter has decreased in any year to less than ninety-five percent (95%) of the taxable timber land acreage as determined by the reassessment of property under Arkansas Constitution, Amendment 59, the Treasurer of State shall withhold from general revenues within the County Aid Fund an amount calculated by multiplying five cents (5¢) by the number of taxable timberland acres which the State Forester certifies as having not been taxed that year under this chapter. (ii) The Treasurer of State shall place in escrow the funds withheld pending further instructions by the State Forester. (B) (i) Within six (6) months after certification, the State Forester shall examine the records of the county assessor and certify to the Treasurer of State the amount of forest fire protection tax revenues which were not collected as a result of errors or omissions, and that amount shall be transferred by the Treasurer of State from the escrow account to the State Forestry Fund to be used for the maintenance, operation, and support of the commission. (ii) The remainder of the county's escrowed funds shall be distributed as county aid to the county. Acts 1981, No. 730, § 17; 1985, No. 1010, § 3; A.S.A. 1947, § 84-314.1.

(a) It is found and determined by the General Assembly that the Arkansas Forestry Commission is in need of additional funds for the protection of the forestlands of this state from forest fires and for the performance of the various duties required to be performed by the commission, and it is further determined by the General Assembly that the commission derives its support from: (1) The allocation of general revenue funds to partially defray its operating costs; (2) The allocation of timber and timber products severance taxes; and (3) The income derived from the taxes levied on timberland under the provisions of this chapter.

(1) The allocation of general revenue funds to partially defray its operating costs;

(2) The allocation of timber and timber products severance taxes; and

(3) The income derived from the taxes levied on timberland under the provisions of this chapter.

(b) The General Assembly further determines that county officials in certain counties of this state are not enforcing the duties imposed upon their respective offices with respect to the levy and collection of the forest fire protection tax as intended by law and that, in order to recover moneys lost for the commission due to the failure of these officials to levy and collect these taxes and to assure equity in the enforcement of tax collections in this state, those counties in which the officials fail to levy and collect the forest fire protection tax shall be penalized by withholding the amount of general revenues intended to be distributed as county aid to those counties, with the amount withheld to be equal to the amount of the forest fire protection tax that should have been collected.

(c) (1) (A) Each county assessor shall report to the State Forester the number of acres of timberland as reflected in the reappraisal of real property in his or her county under Arkansas Constitution, Amendment 59. (B) The State Forester may examine the books of the county assessor in order to verify the report. (2) (A) (i) If the State Forester certifies to the Treasurer of State that the taxable timberland acreage within a county under this chapter has decreased in any year to less than ninety-five percent (95%) of the taxable timber land acreage as determined by the reassessment of property under Arkansas Constitution, Amendment 59, the Treasurer of State shall withhold from general revenues within the County Aid Fund an amount calculated by multiplying five cents (5¢) by the number of taxable timberland acres which the State Forester certifies as having not been taxed that year under this chapter. (ii) The Treasurer of State shall place in escrow the funds withheld pending further instructions by the State Forester. (B) (i) Within six (6) months after certification, the State Forester shall examine the records of the county assessor and certify to the Treasurer of State the amount of forest fire protection tax revenues which were not collected as a result of errors or omissions, and that amount shall be transferred by the Treasurer of State from the escrow account to the State Forestry Fund to be used for the maintenance, operation, and support of the commission. (ii) The remainder of the county's escrowed funds shall be distributed as county aid to the county.

(1) (A) Each county assessor shall report to the State Forester the number of acres of timberland as reflected in the reappraisal of real property in his or her county under Arkansas Constitution, Amendment 59. (B) The State Forester may examine the books of the county assessor in order to verify the report.

(A) Each county assessor shall report to the State Forester the number of acres of timberland as reflected in the reappraisal of real property in his or her county under Arkansas Constitution, Amendment 59.

(B) The State Forester may examine the books of the county assessor in order to verify the report.

(2) (A) (i) If the State Forester certifies to the Treasurer of State that the taxable timberland acreage within a county under this chapter has decreased in any year to less than ninety-five percent (95%) of the taxable timber land acreage as determined by the reassessment of property under Arkansas Constitution, Amendment 59, the Treasurer of State shall withhold from general revenues within the County Aid Fund an amount calculated by multiplying five cents (5¢) by the number of taxable timberland acres which the State Forester certifies as having not been taxed that year under this chapter. (ii) The Treasurer of State shall place in escrow the funds withheld pending further instructions by the State Forester. (B) (i) Within six (6) months after certification, the State Forester shall examine the records of the county assessor and certify to the Treasurer of State the amount of forest fire protection tax revenues which were not collected as a result of errors or omissions, and that amount shall be transferred by the Treasurer of State from the escrow account to the State Forestry Fund to be used for the maintenance, operation, and support of the commission. (ii) The remainder of the county's escrowed funds shall be distributed as county aid to the county.

(A) (i) If the State Forester certifies to the Treasurer of State that the taxable timberland acreage within a county under this chapter has decreased in any year to less than ninety-five percent (95%) of the taxable timber land acreage as determined by the reassessment of property under Arkansas Constitution, Amendment 59, the Treasurer of State shall withhold from general revenues within the County Aid Fund an amount calculated by multiplying five cents (5¢) by the number of taxable timberland acres which the State Forester certifies as having not been taxed that year under this chapter. (ii) The Treasurer of State shall place in escrow the funds withheld pending further instructions by the State Forester.

(i) If the State Forester certifies to the Treasurer of State that the taxable timberland acreage within a county under this chapter has decreased in any year to less than ninety-five percent (95%) of the taxable timber land acreage as determined by the reassessment of property under Arkansas Constitution, Amendment 59, the Treasurer of State shall withhold from general revenues within the County Aid Fund an amount calculated by multiplying five cents (5¢) by the number of taxable timberland acres which the State Forester certifies as having not been taxed that year under this chapter.

(ii) The Treasurer of State shall place in escrow the funds withheld pending further instructions by the State Forester.

(B) (i) Within six (6) months after certification, the State Forester shall examine the records of the county assessor and certify to the Treasurer of State the amount of forest fire protection tax revenues which were not collected as a result of errors or omissions, and that amount shall be transferred by the Treasurer of State from the escrow account to the State Forestry Fund to be used for the maintenance, operation, and support of the commission. (ii) The remainder of the county's escrowed funds shall be distributed as county aid to the county.

(i) Within six (6) months after certification, the State Forester shall examine the records of the county assessor and certify to the Treasurer of State the amount of forest fire protection tax revenues which were not collected as a result of errors or omissions, and that amount shall be transferred by the Treasurer of State from the escrow account to the State Forestry Fund to be used for the maintenance, operation, and support of the commission.

(ii) The remainder of the county's escrowed funds shall be distributed as county aid to the county.

Acts 1981, No. 730, § 17; 1985, No. 1010, § 3; A.S.A. 1947, § 84-314.1.
Ark. Code Ann. § 26-51-453 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-453
Health savings accounts
Status: in_force

(a) Title 26 U.S.C. § 223(a)-(d), (e)(2), (f), and (g) , as in effect on January 1, 2011, regarding a deduction from income for amounts deposited to health savings accounts, is adopted for purposes of computing Arkansas income tax liability. (b) A health savings account is exempt from tax under this chapter unless it no longer meets the requirements of subsection (a) of this section. Acts 2005, No. 94, § 1; 2007, No. 218, § 33; 2011, No. 787, § 32.

(a) Title 26 U.S.C. § 223(a)-(d), (e)(2), (f), and (g) , as in effect on January 1, 2011, regarding a deduction from income for amounts deposited to health savings accounts, is adopted for purposes of computing Arkansas income tax liability.

(b) A health savings account is exempt from tax under this chapter unless it no longer meets the requirements of subsection (a) of this section.

Acts 2005, No. 94, § 1; 2007, No. 218, § 33; 2011, No. 787, § 32.
Ark. Code Ann. § 26-51-713 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-713
[Repealed]
Status: repealed

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021. Acts 1961, No. 413, § 13; A.S.A. 1947, § 84-2067.

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

Acts 1961, No. 413, § 13; A.S.A. 1947, § 84-2067.
Ark. Code Ann. § 26-18-1109 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1109
Employees
Status: in_force

(a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business.

(1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and

(2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business.

(A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and

(i) A staff attorney.

(ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and

(B) An accountant who has experience in tax issues related to manufacturing and business.

(b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-614 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-614
Fire protection services - Additional tax
Status: in_force

(a) (1) It is found and determined by the General Assembly that additional funding is needed to improve the fire protection services in this state. (2) It is further found and determined that the public policy of this state is to provide adequate fire protection services for property of citizens through the use of properly trained and equipped firefighters, the effective administration of fire protection services through the Office of Fire Protection Services and the State Fire Marshal, and that the provisions of this section and §§ 14-284-401 - 14-284-409 are necessary in furtherance of the public health and safety. (b) In addition to the premium taxes collected from insurers under other provisions of Arkansas law, each authorized insurer and each formerly authorized insurer shall pay to the Fire Protection Premium Tax Fund a tax at the rate of one-half of one percent (1/2%) on net direct written premiums for coverages upon real and personal property, including, but not limited to, fire, allied lines, farm owner and homeowner multiple peril, vehicle physical damage, and vehicle collision, or any combination thereof. (c) This tax shall be collected by the Insurance Commissioner from the insurers at the same time and in the same manner as provided in the premium tax sections of the laws of this state under this subchapter and deposited into the fund. (d) An assessment upon which this premium tax is based shall be made on forms prescribed by the commissioner. (e) (1) A premium tax payment shall be made upon a company check payable to the fund. (2) If the cumulative premium tax payment is less than twenty-five dollars ($25.00), then the insurer may defer payment to the following quarter or quarters of the current calendar year but shall pay the tax no later than March 1 of the following year. (f) The provisions of this section and § 14-284-401 et seq. are intended to be supplemental to current provisions of Arkansas law, and shall not be construed as repealing or superseding any other laws applicable thereto. Amended by Act 2023, No. 841,§ 46, eff. 7/1/2023. Acts 1991, No. 833, §§ 1, 2, 8; 1992 (1st Ex. Sess.), No. 10, § 7; 2005, No. 506, § 49.

(a) (1) It is found and determined by the General Assembly that additional funding is needed to improve the fire protection services in this state. (2) It is further found and determined that the public policy of this state is to provide adequate fire protection services for property of citizens through the use of properly trained and equipped firefighters, the effective administration of fire protection services through the Office of Fire Protection Services and the State Fire Marshal, and that the provisions of this section and §§ 14-284-401 - 14-284-409 are necessary in furtherance of the public health and safety.

(1) It is found and determined by the General Assembly that additional funding is needed to improve the fire protection services in this state.

(2) It is further found and determined that the public policy of this state is to provide adequate fire protection services for property of citizens through the use of properly trained and equipped firefighters, the effective administration of fire protection services through the Office of Fire Protection Services and the State Fire Marshal, and that the provisions of this section and §§ 14-284-401 - 14-284-409 are necessary in furtherance of the public health and safety.

(b) In addition to the premium taxes collected from insurers under other provisions of Arkansas law, each authorized insurer and each formerly authorized insurer shall pay to the Fire Protection Premium Tax Fund a tax at the rate of one-half of one percent (1/2%) on net direct written premiums for coverages upon real and personal property, including, but not limited to, fire, allied lines, farm owner and homeowner multiple peril, vehicle physical damage, and vehicle collision, or any combination thereof.

(c) This tax shall be collected by the Insurance Commissioner from the insurers at the same time and in the same manner as provided in the premium tax sections of the laws of this state under this subchapter and deposited into the fund.

(d) An assessment upon which this premium tax is based shall be made on forms prescribed by the commissioner.

(e) (1) A premium tax payment shall be made upon a company check payable to the fund. (2) If the cumulative premium tax payment is less than twenty-five dollars ($25.00), then the insurer may defer payment to the following quarter or quarters of the current calendar year but shall pay the tax no later than March 1 of the following year.

(1) A premium tax payment shall be made upon a company check payable to the fund.

(2) If the cumulative premium tax payment is less than twenty-five dollars ($25.00), then the insurer may defer payment to the following quarter or quarters of the current calendar year but shall pay the tax no later than March 1 of the following year.

(f) The provisions of this section and § 14-284-401 et seq. are intended to be supplemental to current provisions of Arkansas law, and shall not be construed as repealing or superseding any other laws applicable thereto.

Amended by Act 2023, No. 841,§ 46, eff. 7/1/2023.

Acts 1991, No. 833, §§ 1, 2, 8; 1992 (1st Ex. Sess.), No. 10, § 7; 2005, No. 506, § 49.
Ark. Code Ann. § 26-52-322 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-322
Withdrawals from stock - Definition
Status: in_force

(a) As used in this section, "withdrawal from stock" means the withdrawal or use of goods, wares, merchandise, or tangible personal property from an established business or from the stock in trade of the established reserves of an established business for consumption or use in the established business or by any other person. (b) (1) The gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., are levied on a withdrawal from stock. (2) For purposes of calculating the gross receipts tax or the compensating use tax under subdivision (b)(1) of this section, the gross receipts or gross proceeds for a withdrawal from stock is: (A) The value of the goods, wares, merchandise, or tangible personal property withdrawn if the goods, wares, merchandise, or tangible personal property: (i) Were withdrawn for consumption or use in the established business; or (ii) Are alcoholic beverages or tobacco products; or (B) Zero dollars ($0.00) if the goods, wares, merchandise, or tangible personal property, other than alcoholic beverages or tobacco products, were withdrawn for consumption or use by a: (i) Nonprofit organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2019; (ii) Public educational institution; (iii) Nonprofit church; or (iv) Private individual who has suffered damage or loss as the result of a natural disaster if: (a) The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and (b) A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under § 26-52-501 describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides. (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section. Amended by Act 2019, No. 583,§ 1, eff. 10/1/2019. Amended by Act 2019, No. 910,§ 3845, eff. 7/1/2019. Acts 2009, No. 384, § 5.

(a) As used in this section, "withdrawal from stock" means the withdrawal or use of goods, wares, merchandise, or tangible personal property from an established business or from the stock in trade of the established reserves of an established business for consumption or use in the established business or by any other person.

(b) (1) The gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., are levied on a withdrawal from stock. (2) For purposes of calculating the gross receipts tax or the compensating use tax under subdivision (b)(1) of this section, the gross receipts or gross proceeds for a withdrawal from stock is: (A) The value of the goods, wares, merchandise, or tangible personal property withdrawn if the goods, wares, merchandise, or tangible personal property: (i) Were withdrawn for consumption or use in the established business; or (ii) Are alcoholic beverages or tobacco products; or (B) Zero dollars ($0.00) if the goods, wares, merchandise, or tangible personal property, other than alcoholic beverages or tobacco products, were withdrawn for consumption or use by a: (i) Nonprofit organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2019; (ii) Public educational institution; (iii) Nonprofit church; or (iv) Private individual who has suffered damage or loss as the result of a natural disaster if: (a) The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and (b) A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under § 26-52-501 describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides. (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

(1) The gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., are levied on a withdrawal from stock.

(2) For purposes of calculating the gross receipts tax or the compensating use tax under subdivision (b)(1) of this section, the gross receipts or gross proceeds for a withdrawal from stock is: (A) The value of the goods, wares, merchandise, or tangible personal property withdrawn if the goods, wares, merchandise, or tangible personal property: (i) Were withdrawn for consumption or use in the established business; or (ii) Are alcoholic beverages or tobacco products; or (B) Zero dollars ($0.00) if the goods, wares, merchandise, or tangible personal property, other than alcoholic beverages or tobacco products, were withdrawn for consumption or use by a: (i) Nonprofit organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2019; (ii) Public educational institution; (iii) Nonprofit church; or (iv) Private individual who has suffered damage or loss as the result of a natural disaster if: (a) The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and (b) A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under § 26-52-501 describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides. (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

(A) The value of the goods, wares, merchandise, or tangible personal property withdrawn if the goods, wares, merchandise, or tangible personal property: (i) Were withdrawn for consumption or use in the established business; or (ii) Are alcoholic beverages or tobacco products; or

(i) Were withdrawn for consumption or use in the established business; or

(ii) Are alcoholic beverages or tobacco products; or

(B) Zero dollars ($0.00) if the goods, wares, merchandise, or tangible personal property, other than alcoholic beverages or tobacco products, were withdrawn for consumption or use by a: (i) Nonprofit organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2019; (ii) Public educational institution; (iii) Nonprofit church; or (iv) Private individual who has suffered damage or loss as the result of a natural disaster if: (a) The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and (b) A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under § 26-52-501 describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides. (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

(i) Nonprofit organization described in 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2019;

(ii) Public educational institution;

(iii) Nonprofit church; or

(iv) Private individual who has suffered damage or loss as the result of a natural disaster if: (a) The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and (b) A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under § 26-52-501 describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides. (c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

(a) The private individual receiving the goods, wares, merchandise, or tangible personal property resides in an area of the state that the Governor has officially declared to be a disaster area; and

(b) A representative of the established business provides a sworn affidavit to the Department of Finance and Administration with the report required under § 26-52-501 describing in detail the goods, wares, merchandise, or tangible personal property withdrawn and the disaster area in which each recipient of the withdrawn goods, wares, merchandise, or tangible personal property resides.

(c) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

Amended by Act 2019, No. 583,§ 1, eff. 10/1/2019.

Amended by Act 2019, No. 910,§ 3845, eff. 7/1/2019.

Acts 2009, No. 384, § 5.
Ark. Code Ann. § 26-52-429 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-429
Gas and energy produced from biomass - Definition
Status: in_force

(a) (1) The gross receipts or gross proceeds derived from the sale of gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K , as in effect on December 31, 1996, and sold to an entity for the purpose of generating steam, hot air, or electricity to be sold to the gas producer are exempt from the tax levied by this chapter. (2) The gross receipts or gross proceeds derived from the sale of steam, hot air, or electricity from the entity purchasing the gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K , as in effect on December 31, 1996, to the gas producer are exempt from the tax levied by this chapter. (b) As used in this section, "gas produced from biomass" means gas produced from any organic material other than: (1) Oil and natural gas or any product thereof; or (2) Coal, including lignite, or any product thereof. Acts 1997, No. 999, § 1.

(a) (1) The gross receipts or gross proceeds derived from the sale of gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K , as in effect on December 31, 1996, and sold to an entity for the purpose of generating steam, hot air, or electricity to be sold to the gas producer are exempt from the tax levied by this chapter. (2) The gross receipts or gross proceeds derived from the sale of steam, hot air, or electricity from the entity purchasing the gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K , as in effect on December 31, 1996, to the gas producer are exempt from the tax levied by this chapter.

(1) The gross receipts or gross proceeds derived from the sale of gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K , as in effect on December 31, 1996, and sold to an entity for the purpose of generating steam, hot air, or electricity to be sold to the gas producer are exempt from the tax levied by this chapter.

(2) The gross receipts or gross proceeds derived from the sale of steam, hot air, or electricity from the entity purchasing the gas produced from biomass in a facility meeting all of the eligibility requirements for the credit allowed under 26 U.S.C. § 45K , as in effect on December 31, 1996, to the gas producer are exempt from the tax levied by this chapter.

(b) As used in this section, "gas produced from biomass" means gas produced from any organic material other than: (1) Oil and natural gas or any product thereof; or (2) Coal, including lignite, or any product thereof.

(1) Oil and natural gas or any product thereof; or

(2) Coal, including lignite, or any product thereof.

Acts 1997, No. 999, § 1.
Ark. Code Ann. § 26-53-113 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-113
Exemption for unprocessed crude oil
Status: in_force

Unprocessed crude oil is specifically exempted from the taxes levied in this subchapter. Acts 1949, No. 487, § 6; 1968 (1st Ex. Sess.), No. 5, § 2; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106.

Unprocessed crude oil is specifically exempted from the taxes levied in this subchapter.

Acts 1949, No. 487, § 6; 1968 (1st Ex. Sess.), No. 5, § 2; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106.
Ark. Code Ann. § 26-18-509 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-509
Liability for payment of taxes - Falsification of sales transaction records
Status: in_force

A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation. Amended by Act 2019, No. 910,§ 3627, eff. 7/1/2019. Added by Act 2013, No. 1076,§ 3, eff. 8/16/2013.

A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.

Amended by Act 2019, No. 910,§ 3627, eff. 7/1/2019.

Added by Act 2013, No. 1076,§ 3, eff. 8/16/2013.
Ark. Code Ann. § 26-63-402 — AR Code / Title 26 / Chapter 63 / Subchapter 4 / Section 26-63-402
Tourism tax - Definitions
Status: in_force

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following: (1) (A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest. (B) As used in this subdivision (1): (i) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (ii) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (iii) "Transient guest" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis; (2) A camping fee at a public or privately owned campground, except at a federal campground; (3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft: (A) Watercraft; (B) Boat motor and related boat motor equipment; (C) Life jacket or cushion; (D) Water skis; or (E) Oar or paddle; and (4) The admission price to a tourist attraction. Amended by Act 2019, No. 822,§ 25, eff. 10/1/2019. Acts 2007, No. 182, § 1.

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:

(1) (A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest. (B) As used in this subdivision (1): (i) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (ii) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (iii) "Transient guest" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;

(A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.

(i) Condominium, townhouse, or rental house to a transient guest; and

(ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.

(B) As used in this subdivision (1): (i) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation; (ii) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and (iii) "Transient guest" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;

(i) "Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;

(ii) "Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and

(iii) "Transient guest" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;

(2) A camping fee at a public or privately owned campground, except at a federal campground;

(3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft: (A) Watercraft; (B) Boat motor and related boat motor equipment; (C) Life jacket or cushion; (D) Water skis; or (E) Oar or paddle; and

(A) Watercraft;

(B) Boat motor and related boat motor equipment;

(C) Life jacket or cushion;

(D) Water skis; or

(E) Oar or paddle; and

(4) The admission price to a tourist attraction.

Amended by Act 2019, No. 822,§ 25, eff. 10/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-26-905 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-905
Persons holding property
Status: in_force

(a) Property held under a lease for a term exceeding ten (10) years belonging to a religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, and school, seminary, saline, or other lands shall be considered, for all purposes of taxation, as the property of the person holding them and shall be listed as such by the person or his or her agent, as in other cases. (b) (1) For purposes of assessing and collecting ad valorem tax, property owned by the state shall be considered the property of the lessee if the property is held under a lease for: (A) An ongoing commercial or residential purpose; and (B) A term of actual use or occupation that exceeds ninety (90) days. (2) Except as provided in this subsection, a lessee of property owned by the state as described under subdivision (b)(1) of this section shall pay ad valorem tax on the property held under the lease for any tax year during which the lease for the property is in effect as of January 1 of that tax year. (3) (A) Within thirty (30) days of executing a lease described in subdivision (b)(1) of this section, the state shall provide written notification of the lease to the county assessor for the county in which the lease property is located. (B) The written notification required under subdivision (b)(3)(A) of this section shall state the: (i) Name and address of the lessee; (ii) Term of the lease; and (iii) Description of the leased property. (4) This subsection does not apply to property owned and leased by the state and used: (A) For the purpose of housing any one (1) or more of the following: (i) Students or faculty, or both, of a state institution of higher education; (ii) Officials or employees, or both, of a state entity; or (iii) Official guests of a state entity; (B) By a private person or entity for the purpose of providing a service to or on behalf of a state entity; (C) For academic, research, or athletic facilities or purposes; (D) For business and technology incubators or similar facilities; (E) For manufacturing or industrial facilities or purposes, including without limitation industrial facilities as described in § 14-164-701 ; or (F) By a state entity or nonprofit entity, including without limitation an organization that is otherwise exempt from taxation. Amended by Act 2017, No. 1076,§ 1, eff. for assessment years beginning on or after 1/1/2017. Acts 1883, No. 114, § 18, p. 199; C. & M. Dig., § 9895; Pope's Dig., § 13659; A.S.A. 1947, § 84-434.

(a) Property held under a lease for a term exceeding ten (10) years belonging to a religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, and school, seminary, saline, or other lands shall be considered, for all purposes of taxation, as the property of the person holding them and shall be listed as such by the person or his or her agent, as in other cases.

(b) (1) For purposes of assessing and collecting ad valorem tax, property owned by the state shall be considered the property of the lessee if the property is held under a lease for: (A) An ongoing commercial or residential purpose; and (B) A term of actual use or occupation that exceeds ninety (90) days. (2) Except as provided in this subsection, a lessee of property owned by the state as described under subdivision (b)(1) of this section shall pay ad valorem tax on the property held under the lease for any tax year during which the lease for the property is in effect as of January 1 of that tax year. (3) (A) Within thirty (30) days of executing a lease described in subdivision (b)(1) of this section, the state shall provide written notification of the lease to the county assessor for the county in which the lease property is located. (B) The written notification required under subdivision (b)(3)(A) of this section shall state the: (i) Name and address of the lessee; (ii) Term of the lease; and (iii) Description of the leased property. (4) This subsection does not apply to property owned and leased by the state and used: (A) For the purpose of housing any one (1) or more of the following: (i) Students or faculty, or both, of a state institution of higher education; (ii) Officials or employees, or both, of a state entity; or (iii) Official guests of a state entity; (B) By a private person or entity for the purpose of providing a service to or on behalf of a state entity; (C) For academic, research, or athletic facilities or purposes; (D) For business and technology incubators or similar facilities; (E) For manufacturing or industrial facilities or purposes, including without limitation industrial facilities as described in § 14-164-701 ; or (F) By a state entity or nonprofit entity, including without limitation an organization that is otherwise exempt from taxation.

(1) For purposes of assessing and collecting ad valorem tax, property owned by the state shall be considered the property of the lessee if the property is held under a lease for: (A) An ongoing commercial or residential purpose; and (B) A term of actual use or occupation that exceeds ninety (90) days.

(A) An ongoing commercial or residential purpose; and

(B) A term of actual use or occupation that exceeds ninety (90) days.

(2) Except as provided in this subsection, a lessee of property owned by the state as described under subdivision (b)(1) of this section shall pay ad valorem tax on the property held under the lease for any tax year during which the lease for the property is in effect as of January 1 of that tax year.

(3) (A) Within thirty (30) days of executing a lease described in subdivision (b)(1) of this section, the state shall provide written notification of the lease to the county assessor for the county in which the lease property is located. (B) The written notification required under subdivision (b)(3)(A) of this section shall state the: (i) Name and address of the lessee; (ii) Term of the lease; and (iii) Description of the leased property.

(A) Within thirty (30) days of executing a lease described in subdivision (b)(1) of this section, the state shall provide written notification of the lease to the county assessor for the county in which the lease property is located.

(B) The written notification required under subdivision (b)(3)(A) of this section shall state the: (i) Name and address of the lessee; (ii) Term of the lease; and (iii) Description of the leased property.

(i) Name and address of the lessee;

(ii) Term of the lease; and

(iii) Description of the leased property.

(4) This subsection does not apply to property owned and leased by the state and used: (A) For the purpose of housing any one (1) or more of the following: (i) Students or faculty, or both, of a state institution of higher education; (ii) Officials or employees, or both, of a state entity; or (iii) Official guests of a state entity; (B) By a private person or entity for the purpose of providing a service to or on behalf of a state entity; (C) For academic, research, or athletic facilities or purposes; (D) For business and technology incubators or similar facilities; (E) For manufacturing or industrial facilities or purposes, including without limitation industrial facilities as described in § 14-164-701 ; or (F) By a state entity or nonprofit entity, including without limitation an organization that is otherwise exempt from taxation.

(A) For the purpose of housing any one (1) or more of the following: (i) Students or faculty, or both, of a state institution of higher education; (ii) Officials or employees, or both, of a state entity; or (iii) Official guests of a state entity;

(i) Students or faculty, or both, of a state institution of higher education;

(ii) Officials or employees, or both, of a state entity; or

(iii) Official guests of a state entity;

(B) By a private person or entity for the purpose of providing a service to or on behalf of a state entity;

(C) For academic, research, or athletic facilities or purposes;

(D) For business and technology incubators or similar facilities;

(E) For manufacturing or industrial facilities or purposes, including without limitation industrial facilities as described in § 14-164-701 ; or

(F) By a state entity or nonprofit entity, including without limitation an organization that is otherwise exempt from taxation.

Amended by Act 2017, No. 1076,§ 1, eff. for assessment years beginning on or after 1/1/2017.

Acts 1883, No. 114, § 18, p. 199; C. & M. Dig., § 9895; Pope's Dig., § 13659; A.S.A. 1947, § 84-434.
Ark. Code Ann. § 26-27-303 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-303
Composition
Status: in_force

(a) The county equalization board of each county shall consist of five (5) members. (b) However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the county equalization board may consist of nine (9) members. Acts 1955, No. 230, § 3; 1957, No. 235, § 1; 1977, No. 287, § 1; A.S.A. 1947, § 84-702; Acts 1995, No. 891, § 1; 1999, No. 1326, § 2.

(a) The county equalization board of each county shall consist of five (5) members.

(b) However, in counties having a population in excess of seventy-nine thousand (79,000) persons, according to the most recent federal decennial census, the county equalization board may consist of nine (9) members.

Acts 1955, No. 230, § 3; 1957, No. 235, § 1; 1977, No. 287, § 1; A.S.A. 1947, § 84-702; Acts 1995, No. 891, § 1; 1999, No. 1326, § 2.
Ark. Code Ann. § 26-25-106 — AR Code / Title 26 / Chapter 25 / Section 26-25-106
Use of voluntary tax for other purposes
Status: in_force

(a) Whenever the electors of any county of this state may levy a voluntary tax, it shall be unlawful for the county judge, the county court, or any other county official to use or allocate any moneys derived from any voluntary tax for purposes other than for which it was levied and collected. (b) Any county official violating the provisions of this section shall, upon conviction, be removed from office. Acts 1967, No. 423, §§ 1, 2; A.S.A. 1947, §§ 84-308, 84-309.

(a) Whenever the electors of any county of this state may levy a voluntary tax, it shall be unlawful for the county judge, the county court, or any other county official to use or allocate any moneys derived from any voluntary tax for purposes other than for which it was levied and collected.

(b) Any county official violating the provisions of this section shall, upon conviction, be removed from office.

Acts 1967, No. 423, §§ 1, 2; A.S.A. 1947, §§ 84-308, 84-309.
Ark. Code Ann. § 26-39-404 — AR Code / Title 26 / Chapter 39 / Subchapter 4 / Section 26-39-404
Settlement with county and county subdivisions
Status: in_force

After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402 , the county collector shall make settlement with the county and its various subdivisions on or before December 30 of each year. Acts 1941, No. 64, § 5; A.S.A. 1947, § 84-1412; Acts 2003, No. 295, § 10; 2009, No. 721, § 7.

After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402 , the county collector shall make settlement with the county and its various subdivisions on or before December 30 of each year.

Acts 1941, No. 64, § 5; A.S.A. 1947, § 84-1412; Acts 2003, No. 295, § 10; 2009, No. 721, § 7.
Ark. Code Ann. § 26-57-214 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-214
Registration and permitting required before doing business
Status: in_force

(a) (1) Except as stated in subdivision (a)(2) of this section, a person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose. (2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale. (b) All permits shall be issued by the director. (c) A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business. (d) (1) A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured. (2) A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured. Amended by Act 2021, No. 386,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 4, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 12, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 11, eff. 8/16/2013. Acts 1977, No. 546, § 4; 1979, No. 911, § 7; A.S.A. 1947, § 84-4504; Acts 1997, No. 1337, § 9; 2003, No. 372, § 1; 2009, No. 785, § 10.

(a) (1) Except as stated in subdivision (a)(2) of this section, a person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose. (2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.

(1) Except as stated in subdivision (a)(2) of this section, a person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose.

(2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.

(b) All permits shall be issued by the director.

(c) A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business.

(d) (1) A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured. (2) A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.

(1) A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured.

(2) A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.

Amended by Act 2021, No. 386,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 4, eff. 5/1/2015.

Amended by Act 2013, No. 1273,§ 12, eff. 8/16/2013.

Amended by Act 2013, No. 1273,§ 11, eff. 8/16/2013.

Acts 1977, No. 546, § 4; 1979, No. 911, § 7; A.S.A. 1947, § 84-4504; Acts 1997, No. 1337, § 9; 2003, No. 372, § 1; 2009, No. 785, § 10.
Ark. Code Ann. § 26-51-2508 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2508
Income tax check-off program for contributions to the Newborn Umbilical Cord Blood Initiative
Status: in_force

(a) (1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes set forth in this section. (2) It is the intent of the General Assembly that the income tax check-off program established in this section is supplemental to any funding and in no way is intended to take the place of funding that would otherwise be appropriated for this purpose. (b) 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 Newborn Umbilical Cord Blood Initiative. 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 Newborn Umbilical Cord Blood Initiative. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Newborn Umbilical Cord Blood Initiative." (c) The Department of Finance and Administration shall certify quarterly to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the: (1) Individual Income Tax Withholding Fund the amount certified by the department as contributed to the program on individual income tax forms; and (2) Corporate Income Tax Withholding Fund the amount certified by the department as contributed to the program on corporate income tax forms. (d) The Secretary of the Department of Finance and Administration shall promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the program. Amended by Act 2019, No. 910,§ 3813, eff. 7/1/2019. Acts 2007, No. 695, § 1; 2009, No. 655, § 7.

(a) (1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes set forth in this section. (2) It is the intent of the General Assembly that the income tax check-off program established in this section is supplemental to any funding and in no way is intended to take the place of funding that would otherwise be appropriated for this purpose.

(1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes set forth in this section.

(2) It is the intent of the General Assembly that the income tax check-off program established in this section is supplemental to any funding and in no way is intended to take the place of funding that would otherwise be appropriated for this purpose.

(b) 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 Newborn Umbilical Cord Blood Initiative. 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 Newborn Umbilical Cord Blood Initiative. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Newborn Umbilical Cord Blood Initiative."

(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 Newborn Umbilical Cord Blood Initiative. 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 Newborn Umbilical Cord Blood Initiative. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the Newborn Umbilical Cord Blood Initiative."

(c) The Department of Finance and Administration shall certify quarterly to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the: (1) Individual Income Tax Withholding Fund the amount certified by the department as contributed to the program on individual income tax forms; and (2) Corporate Income Tax Withholding Fund the amount certified by the department as contributed to the program on corporate income tax forms.

(1) Individual Income Tax Withholding Fund the amount certified by the department as contributed to the program on individual income tax forms; and

(2) Corporate Income Tax Withholding Fund the amount certified by the department as contributed to the program on corporate income tax forms.

(d) The Secretary of the Department of Finance and Administration shall promulgate all rules and all income tax forms, returns, and schedules necessary to carry out the program.

Amended by Act 2019, No. 910,§ 3813, eff. 7/1/2019.

Acts 2007, No. 695, § 1; 2009, No. 655, § 7.
Ark. Code Ann. § 26-60-102 — AR Code / Title 26 / Chapter 60 / Section 26-60-102
Transfers to which chapter inapplicable
Status: in_force

The real property transfer tax imposed by this chapter shall not apply to a transfer of the following: (1) A transfer to or from the United States, the State of Arkansas, or any of the instrumentalities, agencies, or political subdivisions of the United States or the State of Arkansas; (2) Any instrument or writing given solely to secure a debt; (3) Any instrument solely for the purpose of correcting or replacing an instrument that has been previously recorded with full payment of the tax having been paid at the time of the previous recordation; (4) An instrument conveying land sold for delinquent taxes; (5) An instrument conveying a leasehold interest in land only; (6) An instrument, including a timber deed, that conveys or grants the right to remove timber from land if the instrument grants or conveys the right to remove the timber for a period of not to exceed twenty-four (24) months; (7) An instrument given by one (1) party in a divorce action to the other party to the divorce action as a division of marital property whether by agreement or order of the court; (8) An instrument given in a judicial proceeding or a nonjudicial proceeding under § 18-50-101 et seq. to enforce a security interest in real estate when the instrument transfers the property to the same person who is seeking to enforce the security interest; (9) An instrument given to a secured party in lieu of or to avoid a judicial proceeding or a nonjudicial proceeding under § 18-50-101 et seq. to enforce a security interest in real estate; (10) An instrument conveying a home financed by the Federal Housing Administration, the United States Department of Veterans Affairs, or the United States Department of Agriculture Rural Development, if the sale price of the home is sixty thousand dollars ($60,000) or less and the seller files with the county recorder of deeds a sworn statement by the buyer stating that neither the buyer nor the spouse of the buyer has owned a home within three (3) years of the date of closing and also stating the sale price of the home; (11) An instrument conveying land between corporations, partnerships, limited liability companies, or other business entities or between a business entity and its shareholder, partner, or member incident to the organization, reorganization, merger, consolidation, capitalization, asset distribution, or liquidation of a corporation, partnership, limited liability company, or other business entity; and (12) A beneficiary deed under § 18-12-608 . Amended by Act 2015, No. 1098,§ 1, eff. 7/22/2015. Acts 1971, No. 275, § 2; 1975, No. 992, § 1; 1981, No. 287, § 1; 1983, No. 413, § 1; 1983, No. 754, § 1; 1985, No. 926, § 1; 1985, No. 1063, § 4; 1985, No. 1081, § 4; A.S.A. 1947, § 84-4302; Acts 1987, No. 642, § 1; 1993, No. 1046, § 1; 1997, No. 833, § 1; 2003, No. 1086, § 1; 2007, No. 243, § 3.

The real property transfer tax imposed by this chapter shall not apply to a transfer of the following:

(1) A transfer to or from the United States, the State of Arkansas, or any of the instrumentalities, agencies, or political subdivisions of the United States or the State of Arkansas;

(2) Any instrument or writing given solely to secure a debt;

(3) Any instrument solely for the purpose of correcting or replacing an instrument that has been previously recorded with full payment of the tax having been paid at the time of the previous recordation;

(4) An instrument conveying land sold for delinquent taxes;

(5) An instrument conveying a leasehold interest in land only;

(6) An instrument, including a timber deed, that conveys or grants the right to remove timber from land if the instrument grants or conveys the right to remove the timber for a period of not to exceed twenty-four (24) months;

(7) An instrument given by one (1) party in a divorce action to the other party to the divorce action as a division of marital property whether by agreement or order of the court;

(8) An instrument given in a judicial proceeding or a nonjudicial proceeding under § 18-50-101 et seq. to enforce a security interest in real estate when the instrument transfers the property to the same person who is seeking to enforce the security interest;

(9) An instrument given to a secured party in lieu of or to avoid a judicial proceeding or a nonjudicial proceeding under § 18-50-101 et seq. to enforce a security interest in real estate;

(10) An instrument conveying a home financed by the Federal Housing Administration, the United States Department of Veterans Affairs, or the United States Department of Agriculture Rural Development, if the sale price of the home is sixty thousand dollars ($60,000) or less and the seller files with the county recorder of deeds a sworn statement by the buyer stating that neither the buyer nor the spouse of the buyer has owned a home within three (3) years of the date of closing and also stating the sale price of the home;

(11) An instrument conveying land between corporations, partnerships, limited liability companies, or other business entities or between a business entity and its shareholder, partner, or member incident to the organization, reorganization, merger, consolidation, capitalization, asset distribution, or liquidation of a corporation, partnership, limited liability company, or other business entity; and

(12) A beneficiary deed under § 18-12-608 .

Amended by Act 2015, No. 1098,§ 1, eff. 7/22/2015.

Acts 1971, No. 275, § 2; 1975, No. 992, § 1; 1981, No. 287, § 1; 1983, No. 413, § 1; 1983, No. 754, § 1; 1985, No. 926, § 1; 1985, No. 1063, § 4; 1985, No. 1081, § 4; A.S.A. 1947, § 84-4302; Acts 1987, No. 642, § 1; 1993, No. 1046, § 1; 1997, No. 833, § 1; 2003, No. 1086, § 1; 2007, No. 243, § 3.
Ark. Code Ann. § 26-52-455 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-455
Mortality composting device - Definition
Status: in_force

(a) (1) As used in this section, "mortality composting device" means a device that: (A) Is designed for the purposes of the biological decomposition and stabilization of organic matter under controlled aerobic conditions; and (B) Confines the composting materials to a container or receptacle rather than a building or concrete bunker. (2) "Mortality composting device" does not include: (A) An attachment, accessory, or supplemental component not essential to the operation of the mortality composting device, except when sold as part of an assembled unit; (B) A service to maintain or repair a mortality composting device; (C) A repair or replacement part used in maintaining or repairing a mortality composting device; or (D) Mixing materials or other products used in the process of composting animal carcasses, including without limitation water, oxygen, nitrogen sources used in addition to the purchaser's animal mortalities, and high carbon sources, such as straw, corn stalks, sawdust, woodchips, dry bed pack, litter, and cake. (b) The gross receipts or gross proceeds derived from the sale of a new or used mortality composting device to a person engaged in the commercial production of livestock or poultry are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. Added by Act 2023, No. 534,§ 1, eff. 10/1/2023.

(a) (1) As used in this section, "mortality composting device" means a device that: (A) Is designed for the purposes of the biological decomposition and stabilization of organic matter under controlled aerobic conditions; and (B) Confines the composting materials to a container or receptacle rather than a building or concrete bunker. (2) "Mortality composting device" does not include: (A) An attachment, accessory, or supplemental component not essential to the operation of the mortality composting device, except when sold as part of an assembled unit; (B) A service to maintain or repair a mortality composting device; (C) A repair or replacement part used in maintaining or repairing a mortality composting device; or (D) Mixing materials or other products used in the process of composting animal carcasses, including without limitation water, oxygen, nitrogen sources used in addition to the purchaser's animal mortalities, and high carbon sources, such as straw, corn stalks, sawdust, woodchips, dry bed pack, litter, and cake.

(1) As used in this section, "mortality composting device" means a device that: (A) Is designed for the purposes of the biological decomposition and stabilization of organic matter under controlled aerobic conditions; and (B) Confines the composting materials to a container or receptacle rather than a building or concrete bunker.

(A) Is designed for the purposes of the biological decomposition and stabilization of organic matter under controlled aerobic conditions; and

(B) Confines the composting materials to a container or receptacle rather than a building or concrete bunker.

(2) "Mortality composting device" does not include: (A) An attachment, accessory, or supplemental component not essential to the operation of the mortality composting device, except when sold as part of an assembled unit; (B) A service to maintain or repair a mortality composting device; (C) A repair or replacement part used in maintaining or repairing a mortality composting device; or (D) Mixing materials or other products used in the process of composting animal carcasses, including without limitation water, oxygen, nitrogen sources used in addition to the purchaser's animal mortalities, and high carbon sources, such as straw, corn stalks, sawdust, woodchips, dry bed pack, litter, and cake.

(A) An attachment, accessory, or supplemental component not essential to the operation of the mortality composting device, except when sold as part of an assembled unit;

(B) A service to maintain or repair a mortality composting device;

(C) A repair or replacement part used in maintaining or repairing a mortality composting device; or

(D) Mixing materials or other products used in the process of composting animal carcasses, including without limitation water, oxygen, nitrogen sources used in addition to the purchaser's animal mortalities, and high carbon sources, such as straw, corn stalks, sawdust, woodchips, dry bed pack, litter, and cake.

(b) The gross receipts or gross proceeds derived from the sale of a new or used mortality composting device to a person engaged in the commercial production of livestock or poultry are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

Added by Act 2023, No. 534,§ 1, eff. 10/1/2023.
Ark. Code Ann. § 26-56-213 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-213
Bonded and unbonded users - Knowing failure to pay tax or penalty
Status: in_force

Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the: (1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or (2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214 . Acts 1977, No. 354, § 3; A.S.A. 1947, § 75-1187.2; Acts 2009, No. 655, § 66.

Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:

(1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or

(2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214 .

Acts 1977, No. 354, § 3; A.S.A. 1947, § 75-1187.2; Acts 2009, No. 655, § 66.
Ark. Code Ann. § 26-26-502 — AR Code / Title 26 / Chapter 26 / Subchapter 5 / Section 26-26-502
Deputy county assessors
Status: in_force

The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to assess personal property or to list personal property for assessment for ad valorem taxes. Amended by Act 2019, No. 910,§ 3683, eff. 7/1/2019. Acts 1977, No. 186, § 1; A.S.A. 1947, § 84-416.1.

The county assessor in each county, with the approval of the Secretary of the Department of Finance and Administration, is authorized to deputize one (1) or more full-time or part-time clerks or other employees in the county revenue office and to authorize these deputies to assess personal property or to list personal property for assessment for ad valorem taxes.

Amended by Act 2019, No. 910,§ 3683, eff. 7/1/2019.

Acts 1977, No. 186, § 1; A.S.A. 1947, § 84-416.1.
Ark. Code Ann. § 26-55-604 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-604
Rules - Audit assistance
Status: in_force

The Director of State Highways and Transportation shall prescribe and promulgate rules necessary for the proper enforcement of this subchapter with the advice of the Legislative Council, and in any audits conducted by the Arkansas Department of Transportation relating to the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq., or this subchapter or other pertinent laws, may call upon the Secretary of the Department of Finance and Administration for assistance. Amended by Act 2019, No. 315,§ 3010, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3983, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 295, eff. 8/1/2017. Acts 1987, No. 977, § 10.

The Director of State Highways and Transportation shall prescribe and promulgate rules necessary for the proper enforcement of this subchapter with the advice of the Legislative Council, and in any audits conducted by the Arkansas Department of Transportation relating to the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq., or this subchapter or other pertinent laws, may call upon the Secretary of the Department of Finance and Administration for assistance.

Amended by Act 2019, No. 315,§ 3010, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3983, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 295, eff. 8/1/2017.

Acts 1987, No. 977, § 10.
Ark. Code Ann. § 26-55-707 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-707
License - Issuance - Terms and conditions
Status: in_force

(a) Upon approval of the application and bond, the Secretary of the Department of Finance and Administration shall issue to the applicant a nontransferable fuel user's license bearing a distinctive number, to remain in full force until surrendered, suspended, or cancelled in the manner provided in this subchapter. (b) Each license shall be valid only for the operation of motor vehicles on the highways of this state by the person to whom it is issued, including motor vehicles transporting persons or property in furtherance of the business of the licensee under a lease, a contract, or any other arrangement, whether permanent or temporary in nature. Amended by Act 2019, No. 910,§ 3988, eff. 7/1/2019. Acts 1953, No. 112, § 5; A.S.A. 1947, § 75-1153.

(a) Upon approval of the application and bond, the Secretary of the Department of Finance and Administration shall issue to the applicant a nontransferable fuel user's license bearing a distinctive number, to remain in full force until surrendered, suspended, or cancelled in the manner provided in this subchapter.

(b) Each license shall be valid only for the operation of motor vehicles on the highways of this state by the person to whom it is issued, including motor vehicles transporting persons or property in furtherance of the business of the licensee under a lease, a contract, or any other arrangement, whether permanent or temporary in nature.

Amended by Act 2019, No. 910,§ 3988, eff. 7/1/2019.

Acts 1953, No. 112, § 5; A.S.A. 1947, § 75-1153.
Ark. Code Ann. § 26-51-1501 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1501
Title
Status: in_force

This subchapter may be cited as the "Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act". Acts 1995, No. 561, § 1; 2009, No. 351, § 1.

This subchapter may be cited as the "Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act".

Acts 1995, No. 561, § 1; 2009, No. 351, § 1.
Ark. Code Ann. § 26-26-717 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-717
Accurate description of all tracts required
Status: in_force

(a) (1) (A) It shall be the duty of each county assessor to make out, from such sources of information as shall be in his or her power, a correct and pertinent description of each tract or lot of real property in his or her county, so that it can be identified and distinguished from any other tracts or parts of tracts. (B) The county assessor shall place a value on each subdivision of a block, and the improvements thereon, in cities and towns, or additions thereto, notwithstanding the fact that one (1) individual owns the whole block. (2) (A) When the county assessor shall deem it necessary to obtain an accurate description of any separate tract or lot in his or her county, he or she may require the owner or occupier to furnish it with any title papers he or she may have in his or her possession. (B) (i) If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the county assessor, he or she may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein. (ii) The expense of the survey shall be returned by the county assessor to the county clerk, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the county collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due. (b) (1) The county assessor shall, in all cases, from actual view or from the best sources of information within his or her reach, determine, as near as practicable, the true value of each separate tract and lot of real property in his or her county, according to the rules prescribed by this chapter for valuing property. (2) The county assessor shall note in his or her plat book, separately, the value of all houses, mills, and other buildings which shall be carried out as a part of the value of the tracts. Acts 1883, No. 114, § 70, p. 199; C. & M. Dig., § 9928; Pope's Dig., § 13695; A.S.A. 1947, § 84-450.

(a) (1) (A) It shall be the duty of each county assessor to make out, from such sources of information as shall be in his or her power, a correct and pertinent description of each tract or lot of real property in his or her county, so that it can be identified and distinguished from any other tracts or parts of tracts. (B) The county assessor shall place a value on each subdivision of a block, and the improvements thereon, in cities and towns, or additions thereto, notwithstanding the fact that one (1) individual owns the whole block. (2) (A) When the county assessor shall deem it necessary to obtain an accurate description of any separate tract or lot in his or her county, he or she may require the owner or occupier to furnish it with any title papers he or she may have in his or her possession. (B) (i) If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the county assessor, he or she may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein. (ii) The expense of the survey shall be returned by the county assessor to the county clerk, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the county collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due.

(1) (A) It shall be the duty of each county assessor to make out, from such sources of information as shall be in his or her power, a correct and pertinent description of each tract or lot of real property in his or her county, so that it can be identified and distinguished from any other tracts or parts of tracts. (B) The county assessor shall place a value on each subdivision of a block, and the improvements thereon, in cities and towns, or additions thereto, notwithstanding the fact that one (1) individual owns the whole block.

(A) It shall be the duty of each county assessor to make out, from such sources of information as shall be in his or her power, a correct and pertinent description of each tract or lot of real property in his or her county, so that it can be identified and distinguished from any other tracts or parts of tracts.

(B) The county assessor shall place a value on each subdivision of a block, and the improvements thereon, in cities and towns, or additions thereto, notwithstanding the fact that one (1) individual owns the whole block.

(2) (A) When the county assessor shall deem it necessary to obtain an accurate description of any separate tract or lot in his or her county, he or she may require the owner or occupier to furnish it with any title papers he or she may have in his or her possession. (B) (i) If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the county assessor, he or she may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein. (ii) The expense of the survey shall be returned by the county assessor to the county clerk, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the county collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due.

(A) When the county assessor shall deem it necessary to obtain an accurate description of any separate tract or lot in his or her county, he or she may require the owner or occupier to furnish it with any title papers he or she may have in his or her possession.

(B) (i) If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the county assessor, he or she may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein. (ii) The expense of the survey shall be returned by the county assessor to the county clerk, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the county collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due.

(i) If the owner or occupier, upon demand made for it, shall neglect or refuse to furnish a satisfactory description of the parcel of real property to the county assessor, he or she may employ the county surveyor to make out a description of the boundaries, and location thereof, and a statement of the quantity of land therein.

(ii) The expense of the survey shall be returned by the county assessor to the county clerk, who shall add the expense of the survey to the tax assessed upon the real property, and it shall be collected by the county collector of the county with the tax. When collected, it shall be paid on demand to the person to whom it is due.

(b) (1) The county assessor shall, in all cases, from actual view or from the best sources of information within his or her reach, determine, as near as practicable, the true value of each separate tract and lot of real property in his or her county, according to the rules prescribed by this chapter for valuing property. (2) The county assessor shall note in his or her plat book, separately, the value of all houses, mills, and other buildings which shall be carried out as a part of the value of the tracts.

(1) The county assessor shall, in all cases, from actual view or from the best sources of information within his or her reach, determine, as near as practicable, the true value of each separate tract and lot of real property in his or her county, according to the rules prescribed by this chapter for valuing property.

(2) The county assessor shall note in his or her plat book, separately, the value of all houses, mills, and other buildings which shall be carried out as a part of the value of the tracts.

Acts 1883, No. 114, § 70, p. 199; C. & M. Dig., § 9928; Pope's Dig., § 13695; A.S.A. 1947, § 84-450.
Ark. Code Ann. § 26-51-1002 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1002
Legislative findings
Status: in_force

(a) The State of Arkansas is blessed with abundant rainfall and other surface and underground water resources which, when managed conjunctively, can provide a continuous high quality water supply to meet the foreseeable needs of the entire state. (b) Existing water use patterns are depleting groundwater supplies at an unacceptable rate, and alternative surface water supplies are not available in sufficient quantities to alleviate this groundwater depletion problem. (c) The tax incentives provided in this subchapter will encourage the water users to invest in: (1) The construction of impoundments to utilize available surface water and reduce our dependence on groundwater; (2) The conversion from groundwater use to surface water use when surface water is available; and (3) The water conservation practice of land leveling to reduce agricultural irrigation water use. (d) It is of utmost importance to Arkansas that, within critical groundwater areas, surface water be used when available. Acts 1995, No. 341, § 2.

(a) The State of Arkansas is blessed with abundant rainfall and other surface and underground water resources which, when managed conjunctively, can provide a continuous high quality water supply to meet the foreseeable needs of the entire state.

(b) Existing water use patterns are depleting groundwater supplies at an unacceptable rate, and alternative surface water supplies are not available in sufficient quantities to alleviate this groundwater depletion problem.

(c) The tax incentives provided in this subchapter will encourage the water users to invest in: (1) The construction of impoundments to utilize available surface water and reduce our dependence on groundwater; (2) The conversion from groundwater use to surface water use when surface water is available; and (3) The water conservation practice of land leveling to reduce agricultural irrigation water use.

(1) The construction of impoundments to utilize available surface water and reduce our dependence on groundwater;

(2) The conversion from groundwater use to surface water use when surface water is available; and

(3) The water conservation practice of land leveling to reduce agricultural irrigation water use.

(d) It is of utmost importance to Arkansas that, within critical groundwater areas, surface water be used when available.

Acts 1995, No. 341, § 2.
Ark. Code Ann. § 26-51-711 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-711
[Repealed]
Status: repealed

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021. Acts 1961, No. 413, § 11; A.S.A. 1947, § 84-2065.

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

Acts 1961, No. 413, § 11; A.S.A. 1947, § 84-2065.
Ark. Code Ann. § 26-53-132 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-132
Refund for construction of childcare facility - Definition
Status: in_force

(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the compensating use tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq. (b) (1) As used in this section, "childcare facility" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103 . (2) A childcare facility may be operated for the use of one (1) or more employers. Acts 1993, No. 820, § 2; 1993, No. 987, § 2; 1995, No. 850, § 4; 2009, No. 655, § 38.

(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the compensating use tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq.

(b) (1) As used in this section, "childcare facility" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103 . (2) A childcare facility may be operated for the use of one (1) or more employers.

(1) As used in this section, "childcare facility" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the child care shall provide an appropriate early childhood program as defined in § 6-45-103 .

(2) A childcare facility may be operated for the use of one (1) or more employers.

Acts 1993, No. 820, § 2; 1993, No. 987, § 2; 1995, No. 850, § 4; 2009, No. 655, § 38.
Ark. Code Ann. § 26-37-106 — AR Code / Title 26 / Chapter 37 / Subchapter 1 / Section 26-37-106
Recording of delinquent list
Status: in_force

(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled. (2) The list shall be a permanent public record and open to the inspection of the public at all times. (b) The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement. (c) The record, so certified, shall be evidence of the facts contained in the list and certificate. Acts 1883, No. 114, § 128, p. 199; 1887, No. 92, §§ 46, 47, p. 143; C. & M. Dig., §§ 10084, 10085; Acts 1933, No. 250, §§ 5, 6; 1933 (1st Ex. Sess.), No. 16, § 5; Pope's Dig., §§ 13846-13848; A.S.A. 1947, § 84-1102; Acts 1987, No. 814, § 1; 1993, No. 403, § 23; 2005, No. 1231, § 2; 2011, No. 617, § 2.

(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled. (2) The list shall be a permanent public record and open to the inspection of the public at all times.

(1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.

(2) The list shall be a permanent public record and open to the inspection of the public at all times.

(b) The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement.

(c) The record, so certified, shall be evidence of the facts contained in the list and certificate.

Acts 1883, No. 114, § 128, p. 199; 1887, No. 92, §§ 46, 47, p. 143; C. & M. Dig., §§ 10084, 10085; Acts 1933, No. 250, §§ 5, 6; 1933 (1st Ex. Sess.), No. 16, § 5; Pope's Dig., §§ 13846-13848; A.S.A. 1947, § 84-1102; Acts 1987, No. 814, § 1; 1993, No. 403, § 23; 2005, No. 1231, § 2; 2011, No. 617, § 2.
Ark. Code Ann. § 26-18-902 — AR Code / Title 26 / Chapter 18 / Subchapter 9 / Section 26-18-902
Tax Advisory Council
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall establish a Tax Advisory Council consisting of representatives of the Arkansas Bar Association, the Arkansas Society of Certified Public Accountants, the Arkansas Society of Accountants, the Office of Problems Resolution and Tax Information, other taxpayer-oriented groups, and other representatives of the Revenue Division of the Department of Finance and Administration. (b) The council shall meet annually to discuss tax law changes, compliance problems, and other related matters, and it shall study methods to expedite claims for refunds, protests, appeals, and cases which take an inordinate amount of time to complete. (c) The council will develop and submit a report to the chairs of the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation. Amended by Act 2019, No. 910,§ 3638, eff. 7/1/2019. Acts 1991, No. 998, § 3.

(a) The Secretary of the Department of Finance and Administration shall establish a Tax Advisory Council consisting of representatives of the Arkansas Bar Association, the Arkansas Society of Certified Public Accountants, the Arkansas Society of Accountants, the Office of Problems Resolution and Tax Information, other taxpayer-oriented groups, and other representatives of the Revenue Division of the Department of Finance and Administration.

(b) The council shall meet annually to discuss tax law changes, compliance problems, and other related matters, and it shall study methods to expedite claims for refunds, protests, appeals, and cases which take an inordinate amount of time to complete.

(c) The council will develop and submit a report to the chairs of the House Committee on Revenue and Taxation and the Senate Committee on Revenue and Taxation.

Amended by Act 2019, No. 910,§ 3638, eff. 7/1/2019.

Acts 1991, No. 998, § 3.
Ark. Code Ann. § 26-56-228 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-228
Authority of secretary
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall have the authority to: (A) Stop motor vehicles; (B) Take samples of the fuel used or utilized for the operation of those motor vehicles; (C) Measure the amounts of fuel that could be contained in the supply tanks of the motor vehicles; and (D) Test the fuel, regardless of the location of the motor vehicles. (2) The secretary shall have the authority to: (A) Take samples of distillate special fuel stored in fuel storage tanks or fuel storage facilities outside of the terminal, which fuel may be used or utilized in motor vehicles; (B) Measure the amount of fuel that could be contained in the tanks or facilities, if filled to capacity; and (C) Test the fuel, regardless of the location of the tanks or facilities. (b) (1) (A) Any person who shall refuse to allow the secretary to sample, test, and measure the fuel that could be contained in any fuel supply tank of a motor vehicle, or in any fuel storage tank, or in any fuel storage facility outside of the terminal shall be assessed taxes at the total per-gallon tax rates set out in this chapter upon all fuels as determined by the secretary that could be contained in the fuel supply tank, fuel storage tank, or fuel storage facility, if filled to capacity. (B) Additionally, a penalty of ten dollars ($10.00) per gallon on all the fuel shall be assessed. (2) (A) It shall be prima facie evidence that the entire amount of the fuel in the fuel supply tank, fuel storage tank, or fuel storage facility outside of the terminal is taxable and that, by the refusal to allow the sampling, measuring, or testing, distillate special fuel taxes have not been paid on the fuel. (B) The secretary shall add a penalty of twenty percent (20%) of the total amount of the assessed taxes excluding the ten-dollar-per-gallon penalty to the total amount assessed for willful refusal to allow the sampling, measuring, or testing, which penalty shall be in addition to all other penalties provided in this section, this chapter, and in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (3) The assessments shall be made against the operator of any motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal involved in the assessment or against any other person the secretary deems responsible for the use or utilization of the fuel in any motor vehicle involved in the assessment. Amended by Act 2019, No. 910,§ 4069, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4068, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4067, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4066, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4065, eff. 7/1/2019. Acts 1995, No. 954, § 1.

(a) (1) The Secretary of the Department of Finance and Administration shall have the authority to: (A) Stop motor vehicles; (B) Take samples of the fuel used or utilized for the operation of those motor vehicles; (C) Measure the amounts of fuel that could be contained in the supply tanks of the motor vehicles; and (D) Test the fuel, regardless of the location of the motor vehicles. (2) The secretary shall have the authority to: (A) Take samples of distillate special fuel stored in fuel storage tanks or fuel storage facilities outside of the terminal, which fuel may be used or utilized in motor vehicles; (B) Measure the amount of fuel that could be contained in the tanks or facilities, if filled to capacity; and (C) Test the fuel, regardless of the location of the tanks or facilities.

(1) The Secretary of the Department of Finance and Administration shall have the authority to: (A) Stop motor vehicles; (B) Take samples of the fuel used or utilized for the operation of those motor vehicles; (C) Measure the amounts of fuel that could be contained in the supply tanks of the motor vehicles; and (D) Test the fuel, regardless of the location of the motor vehicles.

(A) Stop motor vehicles;

(B) Take samples of the fuel used or utilized for the operation of those motor vehicles;

(C) Measure the amounts of fuel that could be contained in the supply tanks of the motor vehicles; and

(D) Test the fuel, regardless of the location of the motor vehicles.

(2) The secretary shall have the authority to: (A) Take samples of distillate special fuel stored in fuel storage tanks or fuel storage facilities outside of the terminal, which fuel may be used or utilized in motor vehicles; (B) Measure the amount of fuel that could be contained in the tanks or facilities, if filled to capacity; and (C) Test the fuel, regardless of the location of the tanks or facilities.

(A) Take samples of distillate special fuel stored in fuel storage tanks or fuel storage facilities outside of the terminal, which fuel may be used or utilized in motor vehicles;

(B) Measure the amount of fuel that could be contained in the tanks or facilities, if filled to capacity; and

(C) Test the fuel, regardless of the location of the tanks or facilities.

(b) (1) (A) Any person who shall refuse to allow the secretary to sample, test, and measure the fuel that could be contained in any fuel supply tank of a motor vehicle, or in any fuel storage tank, or in any fuel storage facility outside of the terminal shall be assessed taxes at the total per-gallon tax rates set out in this chapter upon all fuels as determined by the secretary that could be contained in the fuel supply tank, fuel storage tank, or fuel storage facility, if filled to capacity. (B) Additionally, a penalty of ten dollars ($10.00) per gallon on all the fuel shall be assessed. (2) (A) It shall be prima facie evidence that the entire amount of the fuel in the fuel supply tank, fuel storage tank, or fuel storage facility outside of the terminal is taxable and that, by the refusal to allow the sampling, measuring, or testing, distillate special fuel taxes have not been paid on the fuel. (B) The secretary shall add a penalty of twenty percent (20%) of the total amount of the assessed taxes excluding the ten-dollar-per-gallon penalty to the total amount assessed for willful refusal to allow the sampling, measuring, or testing, which penalty shall be in addition to all other penalties provided in this section, this chapter, and in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (3) The assessments shall be made against the operator of any motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal involved in the assessment or against any other person the secretary deems responsible for the use or utilization of the fuel in any motor vehicle involved in the assessment.

(1) (A) Any person who shall refuse to allow the secretary to sample, test, and measure the fuel that could be contained in any fuel supply tank of a motor vehicle, or in any fuel storage tank, or in any fuel storage facility outside of the terminal shall be assessed taxes at the total per-gallon tax rates set out in this chapter upon all fuels as determined by the secretary that could be contained in the fuel supply tank, fuel storage tank, or fuel storage facility, if filled to capacity. (B) Additionally, a penalty of ten dollars ($10.00) per gallon on all the fuel shall be assessed.

(A) Any person who shall refuse to allow the secretary to sample, test, and measure the fuel that could be contained in any fuel supply tank of a motor vehicle, or in any fuel storage tank, or in any fuel storage facility outside of the terminal shall be assessed taxes at the total per-gallon tax rates set out in this chapter upon all fuels as determined by the secretary that could be contained in the fuel supply tank, fuel storage tank, or fuel storage facility, if filled to capacity.

(B) Additionally, a penalty of ten dollars ($10.00) per gallon on all the fuel shall be assessed.

(2) (A) It shall be prima facie evidence that the entire amount of the fuel in the fuel supply tank, fuel storage tank, or fuel storage facility outside of the terminal is taxable and that, by the refusal to allow the sampling, measuring, or testing, distillate special fuel taxes have not been paid on the fuel. (B) The secretary shall add a penalty of twenty percent (20%) of the total amount of the assessed taxes excluding the ten-dollar-per-gallon penalty to the total amount assessed for willful refusal to allow the sampling, measuring, or testing, which penalty shall be in addition to all other penalties provided in this section, this chapter, and in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(A) It shall be prima facie evidence that the entire amount of the fuel in the fuel supply tank, fuel storage tank, or fuel storage facility outside of the terminal is taxable and that, by the refusal to allow the sampling, measuring, or testing, distillate special fuel taxes have not been paid on the fuel.

(B) The secretary shall add a penalty of twenty percent (20%) of the total amount of the assessed taxes excluding the ten-dollar-per-gallon penalty to the total amount assessed for willful refusal to allow the sampling, measuring, or testing, which penalty shall be in addition to all other penalties provided in this section, this chapter, and in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(3) The assessments shall be made against the operator of any motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal involved in the assessment or against any other person the secretary deems responsible for the use or utilization of the fuel in any motor vehicle involved in the assessment.

Amended by Act 2019, No. 910,§ 4069, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4068, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4067, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4066, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4065, eff. 7/1/2019.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-51-716 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-716
Sales of tangible personal property
Status: in_force

Sales of tangible personal property are in this state if: (a) the property is delivered or shipped to a purchaser within this state regardless of the f.o.b. point or other conditions of the sale; or (b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and the taxpayer is not taxable in the state of the purchaser, in which case the sales shall be sourced as follows: (1) For the tax year beginning on January 1, 2024, sales shall be sourced eighty-five and seventy-one hundredths percent (85.71%) within this state and fourteen and twenty-nine hundredths percent (14.29%) outside this state; (2) For the tax year beginning on January 1, 2025, sales shall be sourced seventy-one and forty-two hundredths percent (71.42%) within this state and twenty-eight and fifty-eight hundredths percent (28.58%) outside this state; (3) For the tax year beginning on January 1, 2026, sales shall be sourced fifty-seven and thirteen hundredths percent (57.13%) within this state and forty-two and eighty-seven hundredths percent (42.87%) outside this state; (4) For the tax year beginning on January 1, 2027, sales shall be sourced forty-two and eighty-four hundredths percent (42.84%) within this state and fifty-seven and sixteen hundredths percent (57.16%) outside this state; (5) For the tax year beginning on January 1, 2028, sales shall be sourced twenty-eight and fifty-five hundredths percent (28.55%) within this state and seventy-one and forty-five hundredths percent (71.45%) outside this state; (6) For the tax year beginning on January 1, 2029, sales shall be sourced fourteen and twenty-six hundredths percent (14.26%) within this state and eighty-five and seventy-four hundredths percent (85.74%) outside this state; and (7) For tax years beginning on or after January 1, 2030, sales shall be sourced one hundred percent (100%) outside this state. Amended by Act 2023, No. 485,§ 3, eff. 1/1/2024, app. for tax years beginning on or after 1/1/2024. Acts 1961, No. 413, § 16; A.S.A. 1947, § 84-2070.

Sales of tangible personal property are in this state if:

(a) the property is delivered or shipped to a purchaser within this state regardless of the f.o.b. point or other conditions of the sale; or

(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and the taxpayer is not taxable in the state of the purchaser, in which case the sales shall be sourced as follows: (1) For the tax year beginning on January 1, 2024, sales shall be sourced eighty-five and seventy-one hundredths percent (85.71%) within this state and fourteen and twenty-nine hundredths percent (14.29%) outside this state; (2) For the tax year beginning on January 1, 2025, sales shall be sourced seventy-one and forty-two hundredths percent (71.42%) within this state and twenty-eight and fifty-eight hundredths percent (28.58%) outside this state; (3) For the tax year beginning on January 1, 2026, sales shall be sourced fifty-seven and thirteen hundredths percent (57.13%) within this state and forty-two and eighty-seven hundredths percent (42.87%) outside this state; (4) For the tax year beginning on January 1, 2027, sales shall be sourced forty-two and eighty-four hundredths percent (42.84%) within this state and fifty-seven and sixteen hundredths percent (57.16%) outside this state; (5) For the tax year beginning on January 1, 2028, sales shall be sourced twenty-eight and fifty-five hundredths percent (28.55%) within this state and seventy-one and forty-five hundredths percent (71.45%) outside this state; (6) For the tax year beginning on January 1, 2029, sales shall be sourced fourteen and twenty-six hundredths percent (14.26%) within this state and eighty-five and seventy-four hundredths percent (85.74%) outside this state; and (7) For tax years beginning on or after January 1, 2030, sales shall be sourced one hundred percent (100%) outside this state.

(1) For the tax year beginning on January 1, 2024, sales shall be sourced eighty-five and seventy-one hundredths percent (85.71%) within this state and fourteen and twenty-nine hundredths percent (14.29%) outside this state;

(2) For the tax year beginning on January 1, 2025, sales shall be sourced seventy-one and forty-two hundredths percent (71.42%) within this state and twenty-eight and fifty-eight hundredths percent (28.58%) outside this state;

(3) For the tax year beginning on January 1, 2026, sales shall be sourced fifty-seven and thirteen hundredths percent (57.13%) within this state and forty-two and eighty-seven hundredths percent (42.87%) outside this state;

(4) For the tax year beginning on January 1, 2027, sales shall be sourced forty-two and eighty-four hundredths percent (42.84%) within this state and fifty-seven and sixteen hundredths percent (57.16%) outside this state;

(5) For the tax year beginning on January 1, 2028, sales shall be sourced twenty-eight and fifty-five hundredths percent (28.55%) within this state and seventy-one and forty-five hundredths percent (71.45%) outside this state;

(6) For the tax year beginning on January 1, 2029, sales shall be sourced fourteen and twenty-six hundredths percent (14.26%) within this state and eighty-five and seventy-four hundredths percent (85.74%) outside this state; and

(7) For tax years beginning on or after January 1, 2030, sales shall be sourced one hundred percent (100%) outside this state.

Amended by Act 2023, No. 485,§ 3, eff. 1/1/2024, app. for tax years beginning on or after 1/1/2024.

Acts 1961, No. 413, § 16; A.S.A. 1947, § 84-2070.
Ark. Code Ann. § 26-61-102 — AR Code / Title 26 / Chapter 61 / Section 26-61-102
Definition
Status: in_force

As used in this chapter, "timberlands" shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59. Acts 1977, No. 388, § 1; 1981, No. 426, § 2; 1985, No. 1010, § 2; A.S.A. 1947, § 84-310.1.

As used in this chapter, "timberlands" shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59.

Acts 1977, No. 388, § 1; 1981, No. 426, § 2; 1985, No. 1010, § 2; A.S.A. 1947, § 84-310.1.
Ark. Code Ann. § 26-55-201 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-201
Title
Status: in_force

This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the "Motor Fuel Tax Law", and as so constituted is hereinafter referred to as "this subchapter". Acts 1941, No. 383, § 1; A.S.A. 1947, § 75-1101.

This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the "Motor Fuel Tax Law", and as so constituted is hereinafter referred to as "this subchapter".

Acts 1941, No. 383, § 1; A.S.A. 1947, § 75-1101.
Ark. Code Ann. § 26-75-615 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-615
Sale of bonds
Status: in_force

The bonds may be sold at public or private sale for such price, including, without limitation, sale at a discount, and in such manner as the governing body of the municipality may determine. Acts 1993, No. 364, § 11.

The bonds may be sold at public or private sale for such price, including, without limitation, sale at a discount, and in such manner as the governing body of the municipality may determine.

Acts 1993, No. 364, § 11.
Ark. Code Ann. § 26-39-216 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-216
Judgment for amount due
Status: in_force

Unless a delinquent officer shall appear upon the first day of the next succeeding session of the county court and show good cause for setting aside the settlement, the county court shall enter judgment for the amount due with the penalty added thereon, and fifty percent (50%) per annum, until it shall be paid and may issue execution thereon. Acts 1883, No. 114, § 199, p. 199; C. & M. Dig., § 10161; Pope's Dig., § 13943; A.S.A. 1947, § 84-1439.

Unless a delinquent officer shall appear upon the first day of the next succeeding session of the county court and show good cause for setting aside the settlement, the county court shall enter judgment for the amount due with the penalty added thereon, and fifty percent (50%) per annum, until it shall be paid and may issue execution thereon.

Acts 1883, No. 114, § 199, p. 199; C. & M. Dig., § 10161; Pope's Dig., § 13943; A.S.A. 1947, § 84-1439.
Ark. Code Ann. § 26-35-401 — AR Code / Title 26 / Chapter 35 / Subchapter 4 / Section 26-35-401
Liability generally
Status: in_force

(a) Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, shall be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect. (b) Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable in an action to his or her principal for any damage the principal may have sustained by his or her neglect or refusal. Acts 1883, No. 114, § 163, p. 199; C. & M. Dig., §§ 10051, 10052; Pope's Dig., §§ 13810, 13811; A.S.A. 1947, § 84-923.

(a) Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, shall be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect.

(b) Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable in an action to his or her principal for any damage the principal may have sustained by his or her neglect or refusal.

Acts 1883, No. 114, § 163, p. 199; C. & M. Dig., §§ 10051, 10052; Pope's Dig., §§ 13810, 13811; A.S.A. 1947, § 84-923.
Ark. Code Ann. § 26-24-113 — AR Code / Title 26 / Chapter 24 / Section 26-24-113
Depositions
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause the deposition of witnesses residing within or without the state, or absent therefrom, to be taken upon notice to the interested party, if any, in like manner that depositions of witnesses are taken in civil actions in the circuit court, in any matter which the commission may have authority to investigate or determine. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause the deposition of witnesses residing within or without the state, or absent therefrom, to be taken upon notice to the interested party, if any, in like manner that depositions of witnesses are taken in civil actions in the circuit court, in any matter which the commission may have authority to investigate or determine.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-51-1103 — AR Code / Title 26 / Chapter 51 / Subchapter 11 / Section 26-51-1103
Limit on total credit
Status: in_force

(a) Total credits for qualified research expenditures, donations, and sales under this subchapter shall be allowed up to one hundred percent (100%) of the net tax liability of the taxpayer after all other credits and reductions in tax have been calculated. (b) The credit shall be claimed in the tax year of the qualified research expenditure, donation, or sale. However, all or part of any unused credit may be carried over to and claimed in succeeding tax years until the credits are exhausted or until the end of the nine (9) tax years succeeding the tax year of the qualified research expenditure, donation, or sale, whichever occurs earlier. In no event shall a taxpayer claim a credit under this subchapter for any tax year in excess of one hundred percent (100%) of the net tax due after all other credits and reductions in tax have been calculated. (c) Any person claiming any credit granted by this subchapter for any expense or contribution shall not take any deduction under the Arkansas income tax law for the same expense or contribution. Acts 1985, No. 469, § 4; 1985, No. 759, § 4; A.S.A. 1947, § 84-2021.34; Acts 2007, No. 1607, § 1.

(a) Total credits for qualified research expenditures, donations, and sales under this subchapter shall be allowed up to one hundred percent (100%) of the net tax liability of the taxpayer after all other credits and reductions in tax have been calculated.

(b) The credit shall be claimed in the tax year of the qualified research expenditure, donation, or sale. However, all or part of any unused credit may be carried over to and claimed in succeeding tax years until the credits are exhausted or until the end of the nine (9) tax years succeeding the tax year of the qualified research expenditure, donation, or sale, whichever occurs earlier. In no event shall a taxpayer claim a credit under this subchapter for any tax year in excess of one hundred percent (100%) of the net tax due after all other credits and reductions in tax have been calculated.

(c) Any person claiming any credit granted by this subchapter for any expense or contribution shall not take any deduction under the Arkansas income tax law for the same expense or contribution.

Acts 1985, No. 469, § 4; 1985, No. 759, § 4; A.S.A. 1947, § 84-2021.34; Acts 2007, No. 1607, § 1.
Ark. Code Ann. § 26-51-2103 — AR Code / Title 26 / Chapter 51 / Subchapter 21 / Section 26-51-2103
Income tax deduction for human organ donation - Definition
Status: in_force

(a) As used in this section, "human organ" means all or part of a human's liver, pancreas, kidney, intestine, lung, or bone marrow. (b) In computing net income, a taxpayer may deduct up to ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent who is claimed under § 26-51-501 , donates one (1) or more of his or her human organs to another human for human organ transplantation. (c) A deduction that is claimed under subsection (b) of this section may only be claimed in the taxable year in which the human organ transplantation occurs. (d) (1) A taxpayer may claim the deduction under subsection (b) of this section only one (1) time in his or her lifetime. (2) The deduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and are related to the human organ donation of the taxpayer or the taxpayer's dependent: (A) Travel expenses; (B) Lodging expenses; (C) Lost wages; and (D) Medical expenses. Acts 2005, No. 668, § 1.

(a) As used in this section, "human organ" means all or part of a human's liver, pancreas, kidney, intestine, lung, or bone marrow.

(b) In computing net income, a taxpayer may deduct up to ten thousand dollars ($10,000) if, while living, the taxpayer or the taxpayer's dependent who is claimed under § 26-51-501 , donates one (1) or more of his or her human organs to another human for human organ transplantation.

(c) A deduction that is claimed under subsection (b) of this section may only be claimed in the taxable year in which the human organ transplantation occurs.

(d) (1) A taxpayer may claim the deduction under subsection (b) of this section only one (1) time in his or her lifetime. (2) The deduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and are related to the human organ donation of the taxpayer or the taxpayer's dependent: (A) Travel expenses; (B) Lodging expenses; (C) Lost wages; and (D) Medical expenses.

(1) A taxpayer may claim the deduction under subsection (b) of this section only one (1) time in his or her lifetime.

(2) The deduction may be claimed for only the following unreimbursed expenses that are incurred by the taxpayer and are related to the human organ donation of the taxpayer or the taxpayer's dependent: (A) Travel expenses; (B) Lodging expenses; (C) Lost wages; and (D) Medical expenses.

(A) Travel expenses;

(B) Lodging expenses;

(C) Lost wages; and

(D) Medical expenses.

Acts 2005, No. 668, § 1.
Ark. Code Ann. § 26-24-114 — AR Code / Title 26 / Chapter 24 / Section 26-24-114
Appointment of agents - Penalty for disclosing information
Status: in_force

(a) (1) For the purpose of making any investigation of any company, firm, corporation, person, association, copartnership, or public utility, subject to the provisions of the laws which the Arkansas Public Service Commission is required to administer, the commission may appoint, by an order in writing, an agent whose duties shall be prescribed in that order. (2) In the discharge of his or her duties, the agent shall have every power of an inquisitorial nature granted by the law to the commission and the same powers as a notary public, with regard to the taking of depositions; and all powers given by law to a notary public relative to deposition are given to the agent. (b) Except in his or her report to the commission, or when called on to testify in any court or proceedings, any agent who shall divulge any information acquired by him or her in respect to the transactions, property, or business of any company, firm, or corporation, person, association, copartnership, or public utility, while acting or claiming to act under such order, shall be fined not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) and shall thereafter be disqualified from acting as agent or in any other capacity under appointment or employment of the commission. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

(a) (1) For the purpose of making any investigation of any company, firm, corporation, person, association, copartnership, or public utility, subject to the provisions of the laws which the Arkansas Public Service Commission is required to administer, the commission may appoint, by an order in writing, an agent whose duties shall be prescribed in that order. (2) In the discharge of his or her duties, the agent shall have every power of an inquisitorial nature granted by the law to the commission and the same powers as a notary public, with regard to the taking of depositions; and all powers given by law to a notary public relative to deposition are given to the agent.

(1) For the purpose of making any investigation of any company, firm, corporation, person, association, copartnership, or public utility, subject to the provisions of the laws which the Arkansas Public Service Commission is required to administer, the commission may appoint, by an order in writing, an agent whose duties shall be prescribed in that order.

(2) In the discharge of his or her duties, the agent shall have every power of an inquisitorial nature granted by the law to the commission and the same powers as a notary public, with regard to the taking of depositions; and all powers given by law to a notary public relative to deposition are given to the agent.

(b) Except in his or her report to the commission, or when called on to testify in any court or proceedings, any agent who shall divulge any information acquired by him or her in respect to the transactions, property, or business of any company, firm, or corporation, person, association, copartnership, or public utility, while acting or claiming to act under such order, shall be fined not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) and shall thereafter be disqualified from acting as agent or in any other capacity under appointment or employment of the commission.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-51-461 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-461
Deduction - Research and development
Status: in_force

Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability. Added by Act 2019, No. 870,§ 14, eff. for tax years beginning on or after 1/1/2019.

Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability.

Added by Act 2019, No. 870,§ 14, eff. for tax years beginning on or after 1/1/2019.
Ark. Code Ann. § 26-18-304 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-304
Bonds
Status: in_force

(a) Any bond required by any state tax law shall be subject to the approval of the Secretary of the Department of Finance and Administration as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the tax due the state under this chapter. (b) Where a bond is required for the purpose of insuring any state tax law, and written notice of termination is required before the bond can be terminated, the party issuing the bond cannot be required to provide the written notice of termination more than sixty (60) days prior to the date the bond is to be terminated. (c) The length of time required for the notice of termination shall be calculated from the date of receipt of the notice of termination, rather than the date of mailing. (d) The term "bond" shall mean any bond, letter of credit, or assignment of a certificate of deposit. Acts 1979, No. 401, § 32; A.S.A. 1947, § 84-4732; 1991, No. 678, § 1.

(a) Any bond required by any state tax law shall be subject to the approval of the Secretary of the Department of Finance and Administration as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the tax due the state under this chapter.

(b) Where a bond is required for the purpose of insuring any state tax law, and written notice of termination is required before the bond can be terminated, the party issuing the bond cannot be required to provide the written notice of termination more than sixty (60) days prior to the date the bond is to be terminated.

(c) The length of time required for the notice of termination shall be calculated from the date of receipt of the notice of termination, rather than the date of mailing.

(d) The term "bond" shall mean any bond, letter of credit, or assignment of a certificate of deposit.

Acts 1979, No. 401, § 32; A.S.A. 1947, § 84-4732; 1991, No. 678, § 1.
Ark. Code Ann. § 26-73-301 — AR Code / Title 26 / Chapter 73 / Subchapter 3 / Section 26-73-301
Limitation on levy of sales or use tax
Status: in_force

(a) Any municipal or county sales or use tax levied pursuant to the laws of this state shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; and (6) Mobile home. (b) This provision shall apply to all municipal and county sales and use taxes adopted before or after this section and shall be in addition to and not in lieu of any other limitations imposed by law. Acts 1993, No. 669, § 6; 2003, No. 1273, § 33.

(a) Any municipal or county sales or use tax levied pursuant to the laws of this state shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; and (6) Mobile home.

(1) Motor vehicle;

(2) Aircraft;

(3) Watercraft;

(4) Modular home;

(5) Manufactured home; and

(6) Mobile home.

(b) This provision shall apply to all municipal and county sales and use taxes adopted before or after this section and shall be in addition to and not in lieu of any other limitations imposed by law.

Acts 1993, No. 669, § 6; 2003, No. 1273, § 33.
Ark. Code Ann. § 26-62-205 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-205
Sales tickets
Status: in_force

(a) (1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter. (2) The forms for sales tickets shall be numbered and prepared with blank spaces for: (A) The name and address of the alternative fuels supplier; (B) The name and address of the purchaser; (C) The date of the purchase; (D) The number of gallons equivalent purchased; (E) The total cost of alternative fuels purchased including taxes; and (F) Such other information as the Secretary of the Department of Finance and Administration may require. (b) (1) The sales tickets shall be issued in triplicate by the alternative fuels supplier and shall be signed by the alternative fuels supplier or his or her authorized agent, and the original and one (1) copy shall be given to the purchaser. (2) The remaining copy shall be retained by the alternative fuels supplier as a record for a period of at least three (3) years, during which period it shall be subject to inspection by the secretary or his or her representative at all reasonable times. (c) The sales tickets as described in subsections (a) and (b) of this section shall be the only evidence accepted for tax credit by the secretary under the provisions of § 26-62-209 . (d) Any licensed alternative fuels supplier or agent or employee of the alternative fuels supplier who issues any sales ticket or invoice to any user showing that the user has purchased a quantity of alternative fuels from the alternative fuels supplier, agent, or employee when, in fact, the user has not purchased alternative fuels or has purchased less alternative fuels than the sales ticket or invoice shows shall be guilty of a violation and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). (e) (1) The secretary, in consultation with the Director of State Highways and Transportation shall promulgate rules regarding an alternative to the required usage of sales tickets for all sales of natural gas fuels made by alternative fuels suppliers by separate meter as provided in § 26-62-203 . (2) It is the intent of this directive that if a user, other than an interstate user or IFTA carrier user, receives natural gas fuels through a separate meter, there shall be no sales ticket requirement. Amended by Act 2019, No. 315,§ 3053, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4322, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4321, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4320, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4319, eff. 7/1/2019. Acts 1993, No. 1119, § 13; 2005, No. 1994, § 180; 2007, No. 827, § 234.

(a) (1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter. (2) The forms for sales tickets shall be numbered and prepared with blank spaces for: (A) The name and address of the alternative fuels supplier; (B) The name and address of the purchaser; (C) The date of the purchase; (D) The number of gallons equivalent purchased; (E) The total cost of alternative fuels purchased including taxes; and (F) Such other information as the Secretary of the Department of Finance and Administration may require.

(1) Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter.

(2) The forms for sales tickets shall be numbered and prepared with blank spaces for: (A) The name and address of the alternative fuels supplier; (B) The name and address of the purchaser; (C) The date of the purchase; (D) The number of gallons equivalent purchased; (E) The total cost of alternative fuels purchased including taxes; and (F) Such other information as the Secretary of the Department of Finance and Administration may require.

(A) The name and address of the alternative fuels supplier;

(B) The name and address of the purchaser;

(C) The date of the purchase;

(D) The number of gallons equivalent purchased;

(E) The total cost of alternative fuels purchased including taxes; and

(F) Such other information as the Secretary of the Department of Finance and Administration may require.

(b) (1) The sales tickets shall be issued in triplicate by the alternative fuels supplier and shall be signed by the alternative fuels supplier or his or her authorized agent, and the original and one (1) copy shall be given to the purchaser. (2) The remaining copy shall be retained by the alternative fuels supplier as a record for a period of at least three (3) years, during which period it shall be subject to inspection by the secretary or his or her representative at all reasonable times.

(1) The sales tickets shall be issued in triplicate by the alternative fuels supplier and shall be signed by the alternative fuels supplier or his or her authorized agent, and the original and one (1) copy shall be given to the purchaser.

(2) The remaining copy shall be retained by the alternative fuels supplier as a record for a period of at least three (3) years, during which period it shall be subject to inspection by the secretary or his or her representative at all reasonable times.

(c) The sales tickets as described in subsections (a) and (b) of this section shall be the only evidence accepted for tax credit by the secretary under the provisions of § 26-62-209 .

(d) Any licensed alternative fuels supplier or agent or employee of the alternative fuels supplier who issues any sales ticket or invoice to any user showing that the user has purchased a quantity of alternative fuels from the alternative fuels supplier, agent, or employee when, in fact, the user has not purchased alternative fuels or has purchased less alternative fuels than the sales ticket or invoice shows shall be guilty of a violation and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).

(e) (1) The secretary, in consultation with the Director of State Highways and Transportation shall promulgate rules regarding an alternative to the required usage of sales tickets for all sales of natural gas fuels made by alternative fuels suppliers by separate meter as provided in § 26-62-203 . (2) It is the intent of this directive that if a user, other than an interstate user or IFTA carrier user, receives natural gas fuels through a separate meter, there shall be no sales ticket requirement.

(1) The secretary, in consultation with the Director of State Highways and Transportation shall promulgate rules regarding an alternative to the required usage of sales tickets for all sales of natural gas fuels made by alternative fuels suppliers by separate meter as provided in § 26-62-203 .

(2) It is the intent of this directive that if a user, other than an interstate user or IFTA carrier user, receives natural gas fuels through a separate meter, there shall be no sales ticket requirement.

Amended by Act 2019, No. 315,§ 3053, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4322, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4321, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4320, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4319, eff. 7/1/2019.

Acts 1993, No. 1119, § 13; 2005, No. 1994, § 180; 2007, No. 827, § 234.