Ark. Code Ann. § 26-51-2205 — AR Code / Title 26 / Chapter 51 / Subchapter 22 / Section 26-51-2205
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 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 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 historic rehabilitation income tax credit may carry forward part or all of an Arkansas 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 historic rehabilitation income tax credit may freely transfer, sell, or assign part or all of the Arkansas 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 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 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 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 historic rehabilitation income tax credit is claimed. (3) An Arkansas 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 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 historic rehabilitation income tax credit. (i) (1) Any consideration received for the transfer of the Arkansas 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 the Arkansas historic rehabilitation income tax credit shall not be deducted from income taxable by the State of Arkansas. Amended by Act 2019, No. 910,§ 5714, eff. 7/1/2019. Acts 2009, No. 498, § 1.

(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 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 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 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 historic rehabilitation income tax credit may carry forward part or all of an Arkansas 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 historic rehabilitation income tax credit may freely transfer, sell, or assign part or all of the Arkansas 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 historic rehabilitation income tax credit.

(1) An owner of an Arkansas historic rehabilitation income tax credit may freely transfer, sell, or assign part or all of the Arkansas 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 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 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 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 historic rehabilitation income tax credit is claimed. (3) An Arkansas 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 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 historic rehabilitation income tax credit is claimed.

(3) An Arkansas 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 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 historic rehabilitation income tax credit.

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

Amended by Act 2019, No. 910,§ 5714, eff. 7/1/2019.

Acts 2009, No. 498, § 1.
Ark. Code Ann. § 26-26-1604 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1604
Delinquency in filing statement
Status: in_force

(a) (1) Unless for good cause shown, should any company fail to file on or before March 1 the complete statement required of it by §§ 26-26-1602 and 26-26-1603 , the time for making the return shall be extended for not more than sixty (60) days. (2) The Tax Division of the Arkansas Public Service Commission shall advise the company in writing of the delinquency, and, thereafter, should the company fail to file the statement before May 1, the division shall immediately report the delinquency to the commission, and should delinquency exist on May 31 of the assessment year, the commission shall certify the delinquency to the Secretary of the Department of Finance and Administration. (b) (1) By proper action in the name of the state, the secretary may recover from any delinquent company a penalty not to exceed one hundred dollars ($100) for each day's delinquency, beginning as of March 1 of the assessment year. (2) In the alternative, the secretary may petition the commission for revocation of the certificate or permit of authority issued to the delinquent company to operate in the State of Arkansas. Amended by Act 2019, No. 910,§ 3686, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3685, eff. 7/1/2019. Acts 1927, No. 129, § 19; Pope's Dig., § 2045; Acts 1961, No. 129, § 3; 1983, No. 579, § 2; 1983, No. 602, § 2; A.S.A. 1947, § 84-607; Acts 2003, No. 831, § 2.

(a) (1) Unless for good cause shown, should any company fail to file on or before March 1 the complete statement required of it by §§ 26-26-1602 and 26-26-1603 , the time for making the return shall be extended for not more than sixty (60) days. (2) The Tax Division of the Arkansas Public Service Commission shall advise the company in writing of the delinquency, and, thereafter, should the company fail to file the statement before May 1, the division shall immediately report the delinquency to the commission, and should delinquency exist on May 31 of the assessment year, the commission shall certify the delinquency to the Secretary of the Department of Finance and Administration.

(1) Unless for good cause shown, should any company fail to file on or before March 1 the complete statement required of it by §§ 26-26-1602 and 26-26-1603 , the time for making the return shall be extended for not more than sixty (60) days.

(2) The Tax Division of the Arkansas Public Service Commission shall advise the company in writing of the delinquency, and, thereafter, should the company fail to file the statement before May 1, the division shall immediately report the delinquency to the commission, and should delinquency exist on May 31 of the assessment year, the commission shall certify the delinquency to the Secretary of the Department of Finance and Administration.

(b) (1) By proper action in the name of the state, the secretary may recover from any delinquent company a penalty not to exceed one hundred dollars ($100) for each day's delinquency, beginning as of March 1 of the assessment year. (2) In the alternative, the secretary may petition the commission for revocation of the certificate or permit of authority issued to the delinquent company to operate in the State of Arkansas.

(1) By proper action in the name of the state, the secretary may recover from any delinquent company a penalty not to exceed one hundred dollars ($100) for each day's delinquency, beginning as of March 1 of the assessment year.

(2) In the alternative, the secretary may petition the commission for revocation of the certificate or permit of authority issued to the delinquent company to operate in the State of Arkansas.

Amended by Act 2019, No. 910,§ 3686, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3685, eff. 7/1/2019.

Acts 1927, No. 129, § 19; Pope's Dig., § 2045; Acts 1961, No. 129, § 3; 1983, No. 579, § 2; 1983, No. 602, § 2; A.S.A. 1947, § 84-607; Acts 2003, No. 831, § 2.
Ark. Code Ann. § 26-52-421 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-421
Nonprofit food distribution agencies
Status: in_force

The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this chapter. Acts 1993, No. 1144, § 1; 2007, No. 181, § 21.

The gross receipts or gross proceeds derived from the sale of food and food ingredients to nonprofit agencies organized under the Arkansas Nonprofit Corporation Act, § 4-28-201 et seq., for free distribution to the poor and needy shall be exempt from the Arkansas gross receipts tax levied by this chapter.

Acts 1993, No. 1144, § 1; 2007, No. 181, § 21.
Ark. Code Ann. § 26-74-221 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-221
Administration of Local Sales and Use Tax Trust Fund
Status: in_force

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Acts 1981 (1st Ex. Sess.), No. 26, § 18; 1983, No. 513, § 1; 1985, No. 1028, § 1; A.S.A. 1947, §§ 17-2038, 17-2046; Acts 1991, No. 621, § 1.
Ark. Code Ann. § 26-78-120 — AR Code / Title 26 / Chapter 78 / Section 26-78-120
Authority to levy a tax to finance or support a regional mobility authority
Status: in_force

(a) (1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county. (2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority. (b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106 . (c) Notwithstanding the provisions of § 26-78-104 , the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104 . (d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103 . Acts 2005, No. 2275, § 6.

(a) (1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county. (2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.

(1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.

(2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.

(b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106 .

(c) Notwithstanding the provisions of § 26-78-104 , the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104 .

(d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103 .

Acts 2005, No. 2275, § 6.
Ark. Code Ann. § 26-75-206 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-206
Pledge of revenues
Status: in_force

Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-75-207 - 26-75-212 , 26-75-213 , 26-75-215 , and 26-75-217 . Acts 1981 (1st Ex. Sess.), No. 25, § 16, as added by Acts 1983, No. 726, § 7; A.S.A. 1947, § 19-4535.

Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-75-207 - 26-75-212 , 26-75-213 , 26-75-215 , and 26-75-217 .

Acts 1981 (1st Ex. Sess.), No. 25, § 16, as added by Acts 1983, No. 726, § 7; A.S.A. 1947, § 19-4535.
Ark. Code Ann. § 26-75-504 — AR Code / Title 26 / Chapter 75 / Subchapter 5 / Section 26-75-504
Certification of tax
Status: in_force

When the levy of the tax authorized in this subchapter has been approved in a city of the first class or city of the second class as provided in this subchapter, the governing body of the city shall certify to the Secretary of the Department of Finance and Administration that such tax has become operative and shall furnish to the secretary the rate of the tax, including any limitations thereon, and the date on which it shall become operative. Amended by Act 2019, No. 910,§ 4458, eff. 7/1/2019. Acts 1968 (1st Ex. Sess.), No. 4, § 3; A.S.A. 1947, § 19-4510.

When the levy of the tax authorized in this subchapter has been approved in a city of the first class or city of the second class as provided in this subchapter, the governing body of the city shall certify to the Secretary of the Department of Finance and Administration that such tax has become operative and shall furnish to the secretary the rate of the tax, including any limitations thereon, and the date on which it shall become operative.

Amended by Act 2019, No. 910,§ 4458, eff. 7/1/2019.

Acts 1968 (1st Ex. Sess.), No. 4, § 3; A.S.A. 1947, § 19-4510.
Ark. Code Ann. § 26-26-801 — AR Code / Title 26 / Chapter 26 / Subchapter 8 / Section 26-26-801
Duties of officials
Status: in_force

(a) It is made the duty of the county clerks to promptly notify the county surveyors of their respective counties of all orders made by their respective county courts in pursuance of this subchapter. (b) It is the duty of the county recorder of every county to provide and keep in his or her office a record book to be entitled "Record of Surveyor's Plats and Notes", in which he or she shall accurately record or make a fair copy and transcript of every plat and the notes accompanying it returned to him or her by the county surveyor, as provided in this subchapter. Acts 1887, No. 139, § 2, p. 243; C. & M. Dig., §§ 9931, 9932; Pope's Dig., §§ 13696, 13697; A.S.A. 1947, § 84-454.

(a) It is made the duty of the county clerks to promptly notify the county surveyors of their respective counties of all orders made by their respective county courts in pursuance of this subchapter.

(b) It is the duty of the county recorder of every county to provide and keep in his or her office a record book to be entitled "Record of Surveyor's Plats and Notes", in which he or she shall accurately record or make a fair copy and transcript of every plat and the notes accompanying it returned to him or her by the county surveyor, as provided in this subchapter.

Acts 1887, No. 139, § 2, p. 243; C. & M. Dig., §§ 9931, 9932; Pope's Dig., §§ 13696, 13697; A.S.A. 1947, § 84-454.
Ark. Code Ann. § 26-34-107 — AR Code / Title 26 / Chapter 34 / Section 26-34-107
No proceedings after payment except for fraud
Status: in_force

After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud. Acts 1931, No. 281, § 1; Pope's Dig., § 13899; A.S.A. 1947, § 84-110.

After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.

Acts 1931, No. 281, § 1; Pope's Dig., § 13899; A.S.A. 1947, § 84-110.
Ark. Code Ann. § 26-57-907 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-907
Tax rate
Status: in_force

(a) If a distributor, manufacturer, or wholesale dealer sells bottled soft drinks, soft drink syrups, powders, or base products to retailers or retail dealers located in a city or incorporated town which is subject to the border city tax rate provided in § 26-52-303 , then the tax shall be at the same rate as imposed by the adjoining state on distributors, manufacturers, or wholesale dealers, not to exceed the rate imposed by § 26-57-904 . (b) If a retailer or retail dealer is located in a city or incorporated town which is subject to the border city tax rate provided by § 26-52-303 and the retailer or retail dealer purchases bottled soft drinks, soft drink syrup, powder, or base products from an unlicensed distributor, manufacturer, or wholesale dealer, then the tax imposed by § 26-57-904 shall be at the same rate imposed by the adjoining state, not to exceed the rate imposed by § 26-57-904 . Acts 1992 (2nd Ex. Sess.), No. 7, § 8.

(a) If a distributor, manufacturer, or wholesale dealer sells bottled soft drinks, soft drink syrups, powders, or base products to retailers or retail dealers located in a city or incorporated town which is subject to the border city tax rate provided in § 26-52-303 , then the tax shall be at the same rate as imposed by the adjoining state on distributors, manufacturers, or wholesale dealers, not to exceed the rate imposed by § 26-57-904 .

(b) If a retailer or retail dealer is located in a city or incorporated town which is subject to the border city tax rate provided by § 26-52-303 and the retailer or retail dealer purchases bottled soft drinks, soft drink syrup, powder, or base products from an unlicensed distributor, manufacturer, or wholesale dealer, then the tax imposed by § 26-57-904 shall be at the same rate imposed by the adjoining state, not to exceed the rate imposed by § 26-57-904 .

Acts 1992 (2nd Ex. Sess.), No. 7, § 8.
Ark. Code Ann. § 26-55-610 — AR Code / Title 26 / Chapter 55 / Subchapter 6 / Section 26-55-610
Licensing and bonding requirements - Penalties
Status: in_force

(a) (1) Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within the State of Arkansas for delivery without the state shall be licensed and bonded by the Motor Fuel Tax Section of the Department of Finance and Administration. (2) Failure to obtain a license as required by the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq., or other pertinent law, shall constitute a violation of that law and the person shall be subject to the penalties set forth in § 26-55-603 . (b) (1) Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within this state shall include the license number of each licensed distributor or special fuels supplier on each cargo manifest, bill of lading, delivery ticket, or other document. (2) The failure to so include the license number shall constitute a violation of this subchapter and shall be punishable in accordance with the provisions of § 26-55-603 . (c) Persons taking delivery at river ports, as defined in § 26-55-601 , shall have the responsibility of complying with all the provisions of this subchapter and are subject to the applicable penalties. (d) Domestic refiners, importers, exporters, suppliers, or distributors of fuels and other accounts acquiring fuels from without the state for delivery within the state shall be licensed pursuant to the laws of this state and subject to all provisions contained in this subchapter and are subject to the applicable penalties and fines set out by § 26-55-603 . Acts 1987, No. 977, § 9.

(a) (1) Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within the State of Arkansas for delivery without the state shall be licensed and bonded by the Motor Fuel Tax Section of the Department of Finance and Administration. (2) Failure to obtain a license as required by the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq., or other pertinent law, shall constitute a violation of that law and the person shall be subject to the penalties set forth in § 26-55-603 .

(1) Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within the State of Arkansas for delivery without the state shall be licensed and bonded by the Motor Fuel Tax Section of the Department of Finance and Administration.

(2) Failure to obtain a license as required by the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq., or other pertinent law, shall constitute a violation of that law and the person shall be subject to the penalties set forth in § 26-55-603 .

(b) (1) Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within this state shall include the license number of each licensed distributor or special fuels supplier on each cargo manifest, bill of lading, delivery ticket, or other document. (2) The failure to so include the license number shall constitute a violation of this subchapter and shall be punishable in accordance with the provisions of § 26-55-603 .

(1) Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within this state shall include the license number of each licensed distributor or special fuels supplier on each cargo manifest, bill of lading, delivery ticket, or other document.

(2) The failure to so include the license number shall constitute a violation of this subchapter and shall be punishable in accordance with the provisions of § 26-55-603 .

(c) Persons taking delivery at river ports, as defined in § 26-55-601 , shall have the responsibility of complying with all the provisions of this subchapter and are subject to the applicable penalties.

(d) Domestic refiners, importers, exporters, suppliers, or distributors of fuels and other accounts acquiring fuels from without the state for delivery within the state shall be licensed pursuant to the laws of this state and subject to all provisions contained in this subchapter and are subject to the applicable penalties and fines set out by § 26-55-603 .

Acts 1987, No. 977, § 9.
Ark. Code Ann. § 26-4-213 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-213
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 10; A.S.A. 1947, § 84-4810.

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

Acts 1983, No. 276, § 10; A.S.A. 1947, § 84-4810.
Ark. Code Ann. § 26-56-601 — AR Code / Title 26 / Chapter 56 / Subchapter 6 / Section 26-56-601
Excise tax levied
Status: in_force

(a) On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§ 26-55-205 and 26-55-1002 and upon distillate special fuel in §§ 26-56-201 and 26-56-502 and upon liquefied gas special fuels in §§ 26-56-301 and 26-56-502 , and in addition to any other taxes levied on the fuel or fuels during the Seventy-Eighth Regular Session of the General Assembly, there is hereby levied an excise tax of five cents (5¢) per gallon upon all motor fuel and liquefied gas special fuels and an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in §§ 26-55-205 , 26-55-1002 , 26-56-201 , 26-56-301 , and 26-56-502 . (b) Such additional taxes shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes, distillate special fuel taxes, and liquefied gas special fuels taxes. Acts 1991, No. 364, § 1; 1991, No. 382, § 1.

(a) On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§ 26-55-205 and 26-55-1002 and upon distillate special fuel in §§ 26-56-201 and 26-56-502 and upon liquefied gas special fuels in §§ 26-56-301 and 26-56-502 , and in addition to any other taxes levied on the fuel or fuels during the Seventy-Eighth Regular Session of the General Assembly, there is hereby levied an excise tax of five cents (5¢) per gallon upon all motor fuel and liquefied gas special fuels and an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in §§ 26-55-205 , 26-55-1002 , 26-56-201 , 26-56-301 , and 26-56-502 .

(b) Such additional taxes shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes, distillate special fuel taxes, and liquefied gas special fuels taxes.

Acts 1991, No. 364, § 1; 1991, No. 382, § 1.
Ark. Code Ann. § 26-57-212 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-212
Wholesalers and warehouses - Reports, payment of tax, and records
Status: in_force

(a) Every permitted wholesaler and warehouse that handles, receives, stores, sells, and disposes of tobacco products, vapor products, alternative nicotine products, or e-liquid products in any manner in this state shall file a report with the Secretary of the Department of Finance and Administration on or before the fifteenth day of each month. (b) The report required under subsection (a) of this section shall include: (1) A statement of the tobacco products, vapor products, alternative nicotine products, and e-liquid products on hand at the beginning of the preceding month; (2) The receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products handled during the preceding month; and (3) Any other information about the purchases and sales as may be prescribed by the secretary. (c) All taxes due for the preceding month shall be remitted to the secretary at the time the report required under subsection (a) of this section is filed. (d) (1) Every wholesaler and warehouse shall permit personnel of the Department of Finance and Administration and auditors or agents of Arkansas Tobacco Control to enter into and to inspect their stock of tobacco products, vapor products, alternative nicotine products, and e-liquid products and all books, invoices, and any documents and records relating to receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products. (2) Auditors and agents shall not release to the Arkansas Tobacco Control Board or to the public any information identifying customers of the manufacturer, wholesaler, or warehouse except when necessary to notify the board of alleged violations of this subchapter. (e) (1) (A) All purchases of tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers for distribution within the State of Arkansas by a nonresident wholesaler shall be evidenced by a separate invoice from the seller correctly showing the date of purchase and the quantity of each of the articles purchased by the wholesaler for distribution within Arkansas. (B) Such stock purchased for distribution within Arkansas shall be kept in an entirely separate part of the building, separate and apart from stock purchased for sale or distribution in another state. (2) At the time of shipping or delivering tobacco products, vapor products, alternative nicotine products, e-liquid products, or cigarette papers into the State of Arkansas, a nonresident wholesaler shall make a true duplicate invoice of the transaction that shows full and complete details of the sale or delivery of those articles and shall retain the duplicate invoice subject to use and inspection by the Department of Finance and Administration and Arkansas Tobacco Control for a period of three (3) years. (3) Nonresident wholesalers shall also keep a record of all tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers purchased by them for distribution within the State of Arkansas, and all books, records, and memoranda pertaining to the purchase and sale of the tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers shall be subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control. Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4114, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4113, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4112, eff. 7/1/2019. Amended by Act 2013, No. 1273,§ 9, eff. 8/16/2013. Acts 1977, No. 546, § 19; A.S.A. 1947, § 84-4519; Acts 1989, No. 893, § 1; 1997, No. 1337, §§ 6, 7; 1999, No. 1246, § 3.

(a) Every permitted wholesaler and warehouse that handles, receives, stores, sells, and disposes of tobacco products, vapor products, alternative nicotine products, or e-liquid products in any manner in this state shall file a report with the Secretary of the Department of Finance and Administration on or before the fifteenth day of each month.

(b) The report required under subsection (a) of this section shall include: (1) A statement of the tobacco products, vapor products, alternative nicotine products, and e-liquid products on hand at the beginning of the preceding month; (2) The receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products handled during the preceding month; and (3) Any other information about the purchases and sales as may be prescribed by the secretary.

(1) A statement of the tobacco products, vapor products, alternative nicotine products, and e-liquid products on hand at the beginning of the preceding month;

(2) The receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products handled during the preceding month; and

(3) Any other information about the purchases and sales as may be prescribed by the secretary.

(c) All taxes due for the preceding month shall be remitted to the secretary at the time the report required under subsection (a) of this section is filed.

(d) (1) Every wholesaler and warehouse shall permit personnel of the Department of Finance and Administration and auditors or agents of Arkansas Tobacco Control to enter into and to inspect their stock of tobacco products, vapor products, alternative nicotine products, and e-liquid products and all books, invoices, and any documents and records relating to receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products. (2) Auditors and agents shall not release to the Arkansas Tobacco Control Board or to the public any information identifying customers of the manufacturer, wholesaler, or warehouse except when necessary to notify the board of alleged violations of this subchapter.

(1) Every wholesaler and warehouse shall permit personnel of the Department of Finance and Administration and auditors or agents of Arkansas Tobacco Control to enter into and to inspect their stock of tobacco products, vapor products, alternative nicotine products, and e-liquid products and all books, invoices, and any documents and records relating to receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products.

(2) Auditors and agents shall not release to the Arkansas Tobacco Control Board or to the public any information identifying customers of the manufacturer, wholesaler, or warehouse except when necessary to notify the board of alleged violations of this subchapter.

(e) (1) (A) All purchases of tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers for distribution within the State of Arkansas by a nonresident wholesaler shall be evidenced by a separate invoice from the seller correctly showing the date of purchase and the quantity of each of the articles purchased by the wholesaler for distribution within Arkansas. (B) Such stock purchased for distribution within Arkansas shall be kept in an entirely separate part of the building, separate and apart from stock purchased for sale or distribution in another state. (2) At the time of shipping or delivering tobacco products, vapor products, alternative nicotine products, e-liquid products, or cigarette papers into the State of Arkansas, a nonresident wholesaler shall make a true duplicate invoice of the transaction that shows full and complete details of the sale or delivery of those articles and shall retain the duplicate invoice subject to use and inspection by the Department of Finance and Administration and Arkansas Tobacco Control for a period of three (3) years. (3) Nonresident wholesalers shall also keep a record of all tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers purchased by them for distribution within the State of Arkansas, and all books, records, and memoranda pertaining to the purchase and sale of the tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers shall be subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control.

(1) (A) All purchases of tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers for distribution within the State of Arkansas by a nonresident wholesaler shall be evidenced by a separate invoice from the seller correctly showing the date of purchase and the quantity of each of the articles purchased by the wholesaler for distribution within Arkansas. (B) Such stock purchased for distribution within Arkansas shall be kept in an entirely separate part of the building, separate and apart from stock purchased for sale or distribution in another state.

(A) All purchases of tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers for distribution within the State of Arkansas by a nonresident wholesaler shall be evidenced by a separate invoice from the seller correctly showing the date of purchase and the quantity of each of the articles purchased by the wholesaler for distribution within Arkansas.

(B) Such stock purchased for distribution within Arkansas shall be kept in an entirely separate part of the building, separate and apart from stock purchased for sale or distribution in another state.

(2) At the time of shipping or delivering tobacco products, vapor products, alternative nicotine products, e-liquid products, or cigarette papers into the State of Arkansas, a nonresident wholesaler shall make a true duplicate invoice of the transaction that shows full and complete details of the sale or delivery of those articles and shall retain the duplicate invoice subject to use and inspection by the Department of Finance and Administration and Arkansas Tobacco Control for a period of three (3) years.

(3) Nonresident wholesalers shall also keep a record of all tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers purchased by them for distribution within the State of Arkansas, and all books, records, and memoranda pertaining to the purchase and sale of the tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers shall be subject to inspection by the Department of Finance and Administration and Arkansas Tobacco Control.

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

Amended by Act 2019, No. 910,§ 4114, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4113, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4112, eff. 7/1/2019.

Amended by Act 2013, No. 1273,§ 9, eff. 8/16/2013.

Acts 1977, No. 546, § 19; A.S.A. 1947, § 84-4519; Acts 1989, No. 893, § 1; 1997, No. 1337, §§ 6, 7; 1999, No. 1246, § 3.
Ark. Code Ann. § 26-51-706 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-706
Capital gains and losses from sales of property
Status: in_force

(a) Capital gains and losses from sales of real property located in this state are allocable to this state. (b) Capital gains and losses from sales of tangible personal property are allocable to this state if: (1) the property had a situs in this state at the time of the sale, or (2) the taxpayer's commercial domicile is in this state, or (3) the property has been included in depreciation which has been allocated to this state; in which event gains or losses on such sales shall be allocated on the percentage that is used in the formula for allocating income to Arkansas during the year of such sales. (c) Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state. Acts 1961, No. 413, § 6; A.S.A. 1947, § 84-2060.

(a) Capital gains and losses from sales of real property located in this state are allocable to this state.

(b) Capital gains and losses from sales of tangible personal property are allocable to this state if: (1) the property had a situs in this state at the time of the sale, or (2) the taxpayer's commercial domicile is in this state, or (3) the property has been included in depreciation which has been allocated to this state; in which event gains or losses on such sales shall be allocated on the percentage that is used in the formula for allocating income to Arkansas during the year of such sales.

(1) the property had a situs in this state at the time of the sale, or

(2) the taxpayer's commercial domicile is in this state, or

(3) the property has been included in depreciation which has been allocated to this state; in which event gains or losses on such sales shall be allocated on the percentage that is used in the formula for allocating income to Arkansas during the year of such sales.

(c) Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.

Acts 1961, No. 413, § 6; A.S.A. 1947, § 84-2060.
Ark. Code Ann. § 26-55-212 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-212
Border tax rate areas - Use of auxiliary fuel tanks - Definition
Status: in_force

(a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel into a storage tank shall not thereafter deliver the motor fuel into an auxiliary tank attached to any motor vehicle and shall only use the motor fuel in propelling a motor vehicle as has been delivered directly from a storage tank into the standard fuel tank of a motor vehicle. (b) As used in this section, "standard fuel tank" means the fuel tank attached to the motor vehicle by the original manufacturer of the motor vehicle, except that it shall exclude any auxiliary fuel tank of a motor vehicle even if attached to a motor vehicle by the original manufacturer thereof. (c) Any consumer who violates this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned. Acts 1941, No. 383, § 5; 1943, No. 252, § 1; A.S.A. 1947, § 75-1107.

(a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel into a storage tank shall not thereafter deliver the motor fuel into an auxiliary tank attached to any motor vehicle and shall only use the motor fuel in propelling a motor vehicle as has been delivered directly from a storage tank into the standard fuel tank of a motor vehicle.

(b) As used in this section, "standard fuel tank" means the fuel tank attached to the motor vehicle by the original manufacturer of the motor vehicle, except that it shall exclude any auxiliary fuel tank of a motor vehicle even if attached to a motor vehicle by the original manufacturer thereof.

(c) Any consumer who violates this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned.

Acts 1941, No. 383, § 5; 1943, No. 252, § 1; A.S.A. 1947, § 75-1107.
Ark. Code Ann. § 26-27-311 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-311
Special sessions generally
Status: in_force

(a) (1) (A) On petition of the county judge or the county quorum court or on the county equalization board's own motion at any time after adjournment of its regular monthly meeting or after its equalization meetings from August 1 each year through October 1 and before the third Monday in November of each year, the county equalization board of any county shall convene in special session for the purposes of: (i) Completing its work of the equalization of property assessments; or (ii) Reviewing or extending its work of the equalization of property assessments. (B) (i) For these purposes, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session. (ii) In addition, the county equalization board may employ qualified appraisers, abstractors, or other persons needed to appraise properties which the county equalization board may need in the discharge of its duties. (2) The petition to the county equalization board shall specify the date on which the county equalization board shall convene, and the county equalization board may thereafter exercise its functions but not later than the third Monday in November next following. (b) (1) An appeal from the action of the county equalization board when in special session shall be to the county court in the manner as provided by law. (2) Any appeal shall be filed within ten (10) days from date of notice of action by the county equalization board and shall be heard and order made by the county court not later than forty-five (45) days prior to the date on which the tax books for the year are required to be delivered to the county collector. (c) (1) The expense of any special session of the county equalization board including the expense for employment of appraisers, abstractors, and other persons needed shall be allowed and paid from the general fund of the county. (2) (A) The general fund of the county shall be reimbursed by transfer to it from the funds of the respective taxing units of the county. (B) The amount to be contributed by each taxing unit shall be in the proportion that the total of the ad valorem taxes collected for the benefit of each taxing unit bears to the total of the ad valorem taxes collected for the benefit of all taxing units during collection period next following the special session. Acts 1951 (Ex. Sess.), No. 9, §§ 1-3; A.S.A. 1947, §§ 84-717 -- 84-719; Acts 1999, No. 1326, § 6.

(a) (1) (A) On petition of the county judge or the county quorum court or on the county equalization board's own motion at any time after adjournment of its regular monthly meeting or after its equalization meetings from August 1 each year through October 1 and before the third Monday in November of each year, the county equalization board of any county shall convene in special session for the purposes of: (i) Completing its work of the equalization of property assessments; or (ii) Reviewing or extending its work of the equalization of property assessments. (B) (i) For these purposes, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session. (ii) In addition, the county equalization board may employ qualified appraisers, abstractors, or other persons needed to appraise properties which the county equalization board may need in the discharge of its duties. (2) The petition to the county equalization board shall specify the date on which the county equalization board shall convene, and the county equalization board may thereafter exercise its functions but not later than the third Monday in November next following.

(1) (A) On petition of the county judge or the county quorum court or on the county equalization board's own motion at any time after adjournment of its regular monthly meeting or after its equalization meetings from August 1 each year through October 1 and before the third Monday in November of each year, the county equalization board of any county shall convene in special session for the purposes of: (i) Completing its work of the equalization of property assessments; or (ii) Reviewing or extending its work of the equalization of property assessments. (B) (i) For these purposes, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session. (ii) In addition, the county equalization board may employ qualified appraisers, abstractors, or other persons needed to appraise properties which the county equalization board may need in the discharge of its duties.

(A) On petition of the county judge or the county quorum court or on the county equalization board's own motion at any time after adjournment of its regular monthly meeting or after its equalization meetings from August 1 each year through October 1 and before the third Monday in November of each year, the county equalization board of any county shall convene in special session for the purposes of: (i) Completing its work of the equalization of property assessments; or (ii) Reviewing or extending its work of the equalization of property assessments.

(i) Completing its work of the equalization of property assessments; or

(ii) Reviewing or extending its work of the equalization of property assessments.

(B) (i) For these purposes, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session. (ii) In addition, the county equalization board may employ qualified appraisers, abstractors, or other persons needed to appraise properties which the county equalization board may need in the discharge of its duties.

(i) For these purposes, the county equalization board shall be vested and charged with all the powers and duties with which the county equalization board is vested and charged when meeting in regular session.

(ii) In addition, the county equalization board may employ qualified appraisers, abstractors, or other persons needed to appraise properties which the county equalization board may need in the discharge of its duties.

(2) The petition to the county equalization board shall specify the date on which the county equalization board shall convene, and the county equalization board may thereafter exercise its functions but not later than the third Monday in November next following.

(b) (1) An appeal from the action of the county equalization board when in special session shall be to the county court in the manner as provided by law. (2) Any appeal shall be filed within ten (10) days from date of notice of action by the county equalization board and shall be heard and order made by the county court not later than forty-five (45) days prior to the date on which the tax books for the year are required to be delivered to the county collector.

(1) An appeal from the action of the county equalization board when in special session shall be to the county court in the manner as provided by law.

(2) Any appeal shall be filed within ten (10) days from date of notice of action by the county equalization board and shall be heard and order made by the county court not later than forty-five (45) days prior to the date on which the tax books for the year are required to be delivered to the county collector.

(c) (1) The expense of any special session of the county equalization board including the expense for employment of appraisers, abstractors, and other persons needed shall be allowed and paid from the general fund of the county. (2) (A) The general fund of the county shall be reimbursed by transfer to it from the funds of the respective taxing units of the county. (B) The amount to be contributed by each taxing unit shall be in the proportion that the total of the ad valorem taxes collected for the benefit of each taxing unit bears to the total of the ad valorem taxes collected for the benefit of all taxing units during collection period next following the special session.

(1) The expense of any special session of the county equalization board including the expense for employment of appraisers, abstractors, and other persons needed shall be allowed and paid from the general fund of the county.

(2) (A) The general fund of the county shall be reimbursed by transfer to it from the funds of the respective taxing units of the county. (B) The amount to be contributed by each taxing unit shall be in the proportion that the total of the ad valorem taxes collected for the benefit of each taxing unit bears to the total of the ad valorem taxes collected for the benefit of all taxing units during collection period next following the special session.

(A) The general fund of the county shall be reimbursed by transfer to it from the funds of the respective taxing units of the county.

(B) The amount to be contributed by each taxing unit shall be in the proportion that the total of the ad valorem taxes collected for the benefit of each taxing unit bears to the total of the ad valorem taxes collected for the benefit of all taxing units during collection period next following the special session.

Acts 1951 (Ex. Sess.), No. 9, §§ 1-3; A.S.A. 1947, §§ 84-717 -- 84-719; Acts 1999, No. 1326, § 6.
Ark. Code Ann. § 26-62-206 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-206
Alternative fuels suppliers' and users' reports - Computation and remittance of tax
Status: in_force

(a) (1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Secretary of the Department of Finance and Administration on forms prescribed by the secretary a report accounting for the alternative fuels taxable under this chapter during the preceding month and shall remit all taxes as reflected by the report to the secretary at the time of filing such report. (2) The alternative fuels supplier shall file supporting documents necessary to assure accurate reporting. The reports shall include the following: (A) An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier; (B) An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier; (C) An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and (D) Such other documents as the secretary requires. (b) Every interstate user and IFTA carrier user, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file with the secretary on forms prescribed by the secretary an itemized report showing the quantities of alternative fuels purchased and used in this state during the preceding calendar quarter, together with payments of the tax due thereon. Amended by Act 2019, No. 910,§ 4325, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4324, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4323, eff. 7/1/2019. Acts 1993, No. 1119, § 14.

(a) (1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Secretary of the Department of Finance and Administration on forms prescribed by the secretary a report accounting for the alternative fuels taxable under this chapter during the preceding month and shall remit all taxes as reflected by the report to the secretary at the time of filing such report. (2) The alternative fuels supplier shall file supporting documents necessary to assure accurate reporting. The reports shall include the following: (A) An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier; (B) An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier; (C) An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and (D) Such other documents as the secretary requires.

(1) Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Secretary of the Department of Finance and Administration on forms prescribed by the secretary a report accounting for the alternative fuels taxable under this chapter during the preceding month and shall remit all taxes as reflected by the report to the secretary at the time of filing such report.

(2) The alternative fuels supplier shall file supporting documents necessary to assure accurate reporting. The reports shall include the following: (A) An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier; (B) An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier; (C) An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and (D) Such other documents as the secretary requires.

(A) An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier;

(B) An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier;

(C) An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and

(D) Such other documents as the secretary requires.

(b) Every interstate user and IFTA carrier user, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file with the secretary on forms prescribed by the secretary an itemized report showing the quantities of alternative fuels purchased and used in this state during the preceding calendar quarter, together with payments of the tax due thereon.

Amended by Act 2019, No. 910,§ 4325, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4324, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4323, eff. 7/1/2019.

Acts 1993, No. 1119, § 14.
Ark. Code Ann. § 26-74-406 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-406
Notification of results
Status: in_force

(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the rate change, the county court shall notify the Secretary of the Department of Finance and Administration of the results. (b) A rate change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers. (c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable beginning on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers. (d) For sales and use tax purposes only, a local boundary change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers. Amended by Act 2019, No. 910,§ 4396, eff. 7/1/2019. Acts 1991, No. 885, § 1; 2003, No. 1273, § 44.

(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption of a tax levied pursuant to this subchapter and ninety (90) days before the effective date of the rate change, the county court shall notify the Secretary of the Department of Finance and Administration of the results.

(b) A rate change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.

(c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable beginning on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.

(d) For sales and use tax purposes only, a local boundary change will become effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.

Amended by Act 2019, No. 910,§ 4396, eff. 7/1/2019.

Acts 1991, No. 885, § 1; 2003, No. 1273, § 44.
Ark. Code Ann. § 26-17-401 — AR Code / Title 26 / Chapter 17 / Subchapter 4 / Section 26-17-401
Penalty
Status: in_force

(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor. (b) (1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000). (2) Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided. (3) Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months. (c) Each transaction shall constitute a separate offense. Acts 1949, No. 144, § 4; A.S.A. 1947, § 84-1734.

(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor.

(b) (1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000). (2) Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided. (3) Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months.

(1) Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000).

(2) Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided.

(3) Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months.

(c) Each transaction shall constitute a separate offense.

Acts 1949, No. 144, § 4; A.S.A. 1947, § 84-1734.
Ark. Code Ann. § 26-51-103 — AR Code / Title 26 / Chapter 51 / Subchapter 1 / Section 26-51-103
Captions not to affect interpretation
Status: in_force

No caption of any section or set of sections shall in any way affect the interpretation of the Income Tax Act of 1929, § 26-51-101 et seq., or any part thereof. Acts 1929, No. 118, Art. 9, § 42; Pope's Dig., § 14065; A.S.A. 1947, § 84-2048n.

No caption of any section or set of sections shall in any way affect the interpretation of the Income Tax Act of 1929, § 26-51-101 et seq., or any part thereof.

Acts 1929, No. 118, Art. 9, § 42; Pope's Dig., § 14065; A.S.A. 1947, § 84-2048n.
Ark. Code Ann. § 26-52-603 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-603
Benefits of subchapter for individual taxpayers only
Status: in_force

This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers. Acts 1977, No. 48, § 6; A.S.A. 1947, § 84-1949.

This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.

Acts 1977, No. 48, § 6; A.S.A. 1947, § 84-1949.
Ark. Code Ann. § 26-35-706 — AR Code / Title 26 / Chapter 35 / Subchapter 7 / Section 26-35-706
Postage fee - Disposition
Status: in_force

(a) Every county collector who mails tax statements may charge the taxpayers a postage fee not to exceed the cost of first-class postage to defray the expense of processing and mailing tax statements. (b) The postage fee shall be noted on each tax statement and shall be paid at the same time or before the tax is paid. (c) The taxpayer's receipt shall include the amount of postage fee paid. (d) (1) Postage fees received shall be accounted for on the county collector's final settlement. (2) The county collector may use the fees to purchase postage, and any amount of fees collected in any month which are not used for the purchase of postage that month shall be deposited into the county general fund. (e) Due to the substantial savings in postage, paper, handling, and labor cost from delivery of statements and notices electronically using information provided by the taxpayer, the county sheriff or county collector sending the tax statement and notices may waive the costs for mail delivery from taxpayer property tax statements or may charge the reduced costs of electronic notification. Amended by Act 2013, No. 27,§ 2, eff. 8/16/2013. Acts 1987, No. 324, § 1.

(a) Every county collector who mails tax statements may charge the taxpayers a postage fee not to exceed the cost of first-class postage to defray the expense of processing and mailing tax statements.

(b) The postage fee shall be noted on each tax statement and shall be paid at the same time or before the tax is paid.

(c) The taxpayer's receipt shall include the amount of postage fee paid.

(d) (1) Postage fees received shall be accounted for on the county collector's final settlement. (2) The county collector may use the fees to purchase postage, and any amount of fees collected in any month which are not used for the purchase of postage that month shall be deposited into the county general fund.

(1) Postage fees received shall be accounted for on the county collector's final settlement.

(2) The county collector may use the fees to purchase postage, and any amount of fees collected in any month which are not used for the purchase of postage that month shall be deposited into the county general fund.

(e) Due to the substantial savings in postage, paper, handling, and labor cost from delivery of statements and notices electronically using information provided by the taxpayer, the county sheriff or county collector sending the tax statement and notices may waive the costs for mail delivery from taxpayer property tax statements or may charge the reduced costs of electronic notification.

Amended by Act 2013, No. 27,§ 2, eff. 8/16/2013.

Acts 1987, No. 324, § 1.
Ark. Code Ann. § 26-51-457 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-457
Claim of right
Status: in_force

(a) Title 26 U.S.C. § 1341(a)(1)-(3) and (b)(2) , as they existed on January 1, 2013, regarding the computation of income tax when a taxpayer restores a substantial amount held under a claim of right, is adopted for purposes of computing income tax liability under this chapter. (b) (1) Title 26 U.S.C. § 1341(a)(4) and (5), (b)(1), and (b)(3)-(5) , concerning the methods of calculating the deduction authorized under 26 U.S.C. § 1341 and special rules for net operating losses and capital losses, are not adopted. (2) For the purpose of computing income tax when a taxpayer restores a substantial amount held under a claim of right under this section: (A) The tax imposed under this chapter is calculated for the taxable year by allowing a deduction in the tax year the taxpayer restores the amount held under a claim of right; and (B) Net operating losses and capital losses are calculated and deducted under §§ 26-51-427 and 26-51-815 . (c) The Secretary of the Department of Finance and Administration may promulgate rules to administer this section. Amended by Act 2019, No. 910,§ 3720, eff. 7/1/2019. Added by Act 2013, No. 1284,§ 1, eff. for tax years beginning on or after January 1, 2013.

(a) Title 26 U.S.C. § 1341(a)(1)-(3) and (b)(2) , as they existed on January 1, 2013, regarding the computation of income tax when a taxpayer restores a substantial amount held under a claim of right, is adopted for purposes of computing income tax liability under this chapter.

(b) (1) Title 26 U.S.C. § 1341(a)(4) and (5), (b)(1), and (b)(3)-(5) , concerning the methods of calculating the deduction authorized under 26 U.S.C. § 1341 and special rules for net operating losses and capital losses, are not adopted. (2) For the purpose of computing income tax when a taxpayer restores a substantial amount held under a claim of right under this section: (A) The tax imposed under this chapter is calculated for the taxable year by allowing a deduction in the tax year the taxpayer restores the amount held under a claim of right; and (B) Net operating losses and capital losses are calculated and deducted under §§ 26-51-427 and 26-51-815 .

(1) Title 26 U.S.C. § 1341(a)(4) and (5), (b)(1), and (b)(3)-(5) , concerning the methods of calculating the deduction authorized under 26 U.S.C. § 1341 and special rules for net operating losses and capital losses, are not adopted.

(2) For the purpose of computing income tax when a taxpayer restores a substantial amount held under a claim of right under this section: (A) The tax imposed under this chapter is calculated for the taxable year by allowing a deduction in the tax year the taxpayer restores the amount held under a claim of right; and (B) Net operating losses and capital losses are calculated and deducted under §§ 26-51-427 and 26-51-815 .

(A) The tax imposed under this chapter is calculated for the taxable year by allowing a deduction in the tax year the taxpayer restores the amount held under a claim of right; and

(B) Net operating losses and capital losses are calculated and deducted under §§ 26-51-427 and 26-51-815 .

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

Amended by Act 2019, No. 910,§ 3720, eff. 7/1/2019.

Added by Act 2013, No. 1284,§ 1, eff. for tax years beginning on or after January 1, 2013.
Ark. Code Ann. § 26-26-721 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-721
Checking for nonpayment of delinquent taxes
Status: in_force

(a) (1) It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his or her assessment record to check it, and for all land, lots, and parts of lots that have been certified to the Commissioner of State Lands for the nonpayment of the delinquent taxes due, he or she shall stamp or write by the valuation "State of Arkansas", and also the year which it was certified to the state. (2) The county assessor shall take the list of the land, lots, and parts of lots that have been redeemed or purchased which is certified to the county clerks by the Commissioner of State Lands January of each year and show on his or her assessment record the disposition of the land, lots, and parts of lots. (b) If the county assessor of the various counties of the State of Arkansas needs a starting point, he or she can write the Commissioner of State Lands for a list of the forfeited land, lots, and parts of lots in his or her county. Upon such request, the Commissioner of State Lands shall furnish him or her with a correct list of the forfeited land, lots, and parts of lots that have not been redeemed or sold in his or her office. The county clerks of the various counties of the State of Arkansas shall furnish the county assessor a list of the forfeited land, lots, and parts of lots that he or she sends to the Commissioner of State Lands yearly. In this way, the county assessor will have a complete record of the forfeited land, lots, and parts of lots for his or her assessment record. Acts 1945, No. 211, §§ 1, 2; A.S.A. 1947, §§ 84-461, 84-462.

(a) (1) It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his or her assessment record to check it, and for all land, lots, and parts of lots that have been certified to the Commissioner of State Lands for the nonpayment of the delinquent taxes due, he or she shall stamp or write by the valuation "State of Arkansas", and also the year which it was certified to the state. (2) The county assessor shall take the list of the land, lots, and parts of lots that have been redeemed or purchased which is certified to the county clerks by the Commissioner of State Lands January of each year and show on his or her assessment record the disposition of the land, lots, and parts of lots.

(1) It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his or her assessment record to check it, and for all land, lots, and parts of lots that have been certified to the Commissioner of State Lands for the nonpayment of the delinquent taxes due, he or she shall stamp or write by the valuation "State of Arkansas", and also the year which it was certified to the state.

(2) The county assessor shall take the list of the land, lots, and parts of lots that have been redeemed or purchased which is certified to the county clerks by the Commissioner of State Lands January of each year and show on his or her assessment record the disposition of the land, lots, and parts of lots.

(b) If the county assessor of the various counties of the State of Arkansas needs a starting point, he or she can write the Commissioner of State Lands for a list of the forfeited land, lots, and parts of lots in his or her county. Upon such request, the Commissioner of State Lands shall furnish him or her with a correct list of the forfeited land, lots, and parts of lots that have not been redeemed or sold in his or her office. The county clerks of the various counties of the State of Arkansas shall furnish the county assessor a list of the forfeited land, lots, and parts of lots that he or she sends to the Commissioner of State Lands yearly. In this way, the county assessor will have a complete record of the forfeited land, lots, and parts of lots for his or her assessment record.

Acts 1945, No. 211, §§ 1, 2; A.S.A. 1947, §§ 84-461, 84-462.
Ark. Code Ann. § 26-51-1504 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1504
Applicability
Status: in_force

(a) There are two (2) types of tax credits available under this subchapter: (1) Wetland and riparian zone creation and restoration tax credits, which shall apply to taxable years beginning on or after January 1, 1996, and all taxable years thereafter; and (2) Wetland and riparian zone conservation tax credits, which shall apply to taxable years beginning on or after January 1, 2009, and all taxable years thereafter. (b) (1) Any taxpayer claiming a tax credit under this subchapter may not claim a credit under the Water Resource Conservation and Development Incentives Act, § 26-51-1001 et seq., or any similar act for any costs related to the same project. (2) Any taxpayer claiming a tax credit under this subchapter may not claim a tax credit under any other act for any costs related to the same project. (c) Any tax credits issued to partnerships, limited liability companies, Subchapter S corporations, or fiduciaries may pass through to their members, managers, partners, shareholders, and beneficiaries. Acts 1995, No. 561, §§ 4, 7; 2009, No. 351, § 5.

(a) There are two (2) types of tax credits available under this subchapter: (1) Wetland and riparian zone creation and restoration tax credits, which shall apply to taxable years beginning on or after January 1, 1996, and all taxable years thereafter; and (2) Wetland and riparian zone conservation tax credits, which shall apply to taxable years beginning on or after January 1, 2009, and all taxable years thereafter.

(1) Wetland and riparian zone creation and restoration tax credits, which shall apply to taxable years beginning on or after January 1, 1996, and all taxable years thereafter; and

(2) Wetland and riparian zone conservation tax credits, which shall apply to taxable years beginning on or after January 1, 2009, and all taxable years thereafter.

(b) (1) Any taxpayer claiming a tax credit under this subchapter may not claim a credit under the Water Resource Conservation and Development Incentives Act, § 26-51-1001 et seq., or any similar act for any costs related to the same project. (2) Any taxpayer claiming a tax credit under this subchapter may not claim a tax credit under any other act for any costs related to the same project.

(1) Any taxpayer claiming a tax credit under this subchapter may not claim a credit under the Water Resource Conservation and Development Incentives Act, § 26-51-1001 et seq., or any similar act for any costs related to the same project.

(2) Any taxpayer claiming a tax credit under this subchapter may not claim a tax credit under any other act for any costs related to the same project.

(c) Any tax credits issued to partnerships, limited liability companies, Subchapter S corporations, or fiduciaries may pass through to their members, managers, partners, shareholders, and beneficiaries.

Acts 1995, No. 561, §§ 4, 7; 2009, No. 351, § 5.
Ark. Code Ann. § 26-61-101 — AR Code / Title 26 / Chapter 61 / Section 26-61-101
Title
Status: in_force

This chapter shall be known and cited as the "Forest Fire Protection Tax Act of 1969". Acts 1969, No. 354, § 5; A.S.A. 1947, § 84-314.

This chapter shall be known and cited as the "Forest Fire Protection Tax Act of 1969".

Acts 1969, No. 354, § 5; A.S.A. 1947, § 84-314.
Ark. Code Ann. § 26-21-115 — AR Code / Title 26 / Chapter 21 / Section 26-21-115
Confidentiality and privacy protections with respect to model 1 sellers - Definitions
Status: in_force

(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers. (b) As used in this section: (1) "Anonymous data" means information that does not identify a person; (2) "Confidential taxpayer information" means all information that is protected under Arkansas's laws, rules, and privileges; and (3) "Personally identifiable information" means information that identifies a person. (c) With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers. (d) When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, the personally identifiable information shall no longer be retained by the Department of Finance and Administration. (e) When personally identifiable information regarding an individual is retained, the department shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information. (f) If anyone other than the state or a person authorized by this state's law or the agreement seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual indentified in the personally identifiable information of the request shall be made. (g) The privacy policy in this section is subject to enforcement in the same manner as set out in § 26-18-303 . (h) All laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding. Amended by Act 2019, No. 315,§ 2949, eff. 7/24/2019. Acts 2011, No. 291, § 8.

(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers.

(b) As used in this section: (1) "Anonymous data" means information that does not identify a person; (2) "Confidential taxpayer information" means all information that is protected under Arkansas's laws, rules, and privileges; and (3) "Personally identifiable information" means information that identifies a person.

(1) "Anonymous data" means information that does not identify a person;

(2) "Confidential taxpayer information" means all information that is protected under Arkansas's laws, rules, and privileges; and

(3) "Personally identifiable information" means information that identifies a person.

(c) With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.

(d) When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, the personally identifiable information shall no longer be retained by the Department of Finance and Administration.

(e) When personally identifiable information regarding an individual is retained, the department shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information.

(f) If anyone other than the state or a person authorized by this state's law or the agreement seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual indentified in the personally identifiable information of the request shall be made.

(g) The privacy policy in this section is subject to enforcement in the same manner as set out in § 26-18-303 .

(h) All laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding.

Amended by Act 2019, No. 315,§ 2949, eff. 7/24/2019.

Acts 2011, No. 291, § 8.
Ark. Code Ann. § 26-57-1506 — AR Code / Title 26 / Chapter 57 / Subchapter 15 / Section 26-57-1506
Rules
Status: in_force

The Department of Finance and Administration may promulgate rules to administer this subchapter. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.

The Department of Finance and Administration may promulgate rules to administer this subchapter.

Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Ark. Code Ann. § 26-23-203 — AR Code / Title 26 / Chapter 23 / Subchapter 2 / Section 26-23-203
Notice procedures
Status: in_force

The following procedures shall be employed to ensure taxpayers receive adequate notice of value changes: (1) (A) Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed. (B) Original valuations of newly discovered and newly constructed real property shall be completed no later than July 1 of each assessment year; (2) (A) Notice of value changes shall be sent to affected property owners no later than ten (10) business days after July 1 of the assessment year. (B) The notice of value changes shall include: (i) The previous year's full and assessed value, the reassessed full and assessed value, or the new full and assessed value resulting from an original assessment of newly discovered and newly constructed property; (ii) The time period for meeting with the county assessor or his or her representative to review the new valuation of the taxpayer's property; (iii) A statement that property owners have the right to appeal the new valuation to the county equalization board; (iv) The deadline to petition the county equalization board to conduct a hearing to review the contested assessment; and (v) A summary of laws relating to the criteria established by the Supreme Court to uphold an assessment determination by the county equalization board; and (3) (A) Property owners shall have the right to have a meeting with the county assessor or his or her representative for a change in value before petitioning the county equalization board for a hearing. (B) In order to accommodate property owners, the county assessor or his or her representative shall conduct the informal hearings required by this section after normal business hours at least one (1) day per week. Acts 1999, No. 572, § 3; 2009, No. 278, § 1.

The following procedures shall be employed to ensure taxpayers receive adequate notice of value changes:

(1) (A) Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed. (B) Original valuations of newly discovered and newly constructed real property shall be completed no later than July 1 of each assessment year;

(A) Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed.

(B) Original valuations of newly discovered and newly constructed real property shall be completed no later than July 1 of each assessment year;

(2) (A) Notice of value changes shall be sent to affected property owners no later than ten (10) business days after July 1 of the assessment year. (B) The notice of value changes shall include: (i) The previous year's full and assessed value, the reassessed full and assessed value, or the new full and assessed value resulting from an original assessment of newly discovered and newly constructed property; (ii) The time period for meeting with the county assessor or his or her representative to review the new valuation of the taxpayer's property; (iii) A statement that property owners have the right to appeal the new valuation to the county equalization board; (iv) The deadline to petition the county equalization board to conduct a hearing to review the contested assessment; and (v) A summary of laws relating to the criteria established by the Supreme Court to uphold an assessment determination by the county equalization board; and

(A) Notice of value changes shall be sent to affected property owners no later than ten (10) business days after July 1 of the assessment year.

(B) The notice of value changes shall include: (i) The previous year's full and assessed value, the reassessed full and assessed value, or the new full and assessed value resulting from an original assessment of newly discovered and newly constructed property; (ii) The time period for meeting with the county assessor or his or her representative to review the new valuation of the taxpayer's property; (iii) A statement that property owners have the right to appeal the new valuation to the county equalization board; (iv) The deadline to petition the county equalization board to conduct a hearing to review the contested assessment; and (v) A summary of laws relating to the criteria established by the Supreme Court to uphold an assessment determination by the county equalization board; and

(i) The previous year's full and assessed value, the reassessed full and assessed value, or the new full and assessed value resulting from an original assessment of newly discovered and newly constructed property;

(ii) The time period for meeting with the county assessor or his or her representative to review the new valuation of the taxpayer's property;

(iii) A statement that property owners have the right to appeal the new valuation to the county equalization board;

(iv) The deadline to petition the county equalization board to conduct a hearing to review the contested assessment; and

(v) A summary of laws relating to the criteria established by the Supreme Court to uphold an assessment determination by the county equalization board; and

(3) (A) Property owners shall have the right to have a meeting with the county assessor or his or her representative for a change in value before petitioning the county equalization board for a hearing. (B) In order to accommodate property owners, the county assessor or his or her representative shall conduct the informal hearings required by this section after normal business hours at least one (1) day per week.

(A) Property owners shall have the right to have a meeting with the county assessor or his or her representative for a change in value before petitioning the county equalization board for a hearing.

(B) In order to accommodate property owners, the county assessor or his or her representative shall conduct the informal hearings required by this section after normal business hours at least one (1) day per week.

Acts 1999, No. 572, § 3; 2009, No. 278, § 1.
Ark. Code Ann. § 26-18-1119 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1119
Publication of decisions
Status: in_force

(a) The Tax Appeals Commission shall index and publish a decision under this subchapter in the print or electronic form that the commission deems best adapted for public convenience. (b) All personally identifying taxpayer information shall be redacted before the publication of a decision under this subchapter. (c) The publication of a decision under this subchapter shall be made permanently available and shall be an official report of the commission. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) The Tax Appeals Commission shall index and publish a decision under this subchapter in the print or electronic form that the commission deems best adapted for public convenience.

(b) All personally identifying taxpayer information shall be redacted before the publication of a decision under this subchapter.

(c) The publication of a decision under this subchapter shall be made permanently available and shall be an official report of the commission.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-75-306 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-306
Pledge of revenues
Status: in_force

Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds; and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-75-307 - 26-75-313 . Acts 1975, No. 990, § 15, as added by Acts 1983, No. 722, § 6; A.S.A. 1947, § 19-4522.2.

Any city levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such city under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds; and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-75-307 - 26-75-313 .

Acts 1975, No. 990, § 15, as added by Acts 1983, No. 722, § 6; A.S.A. 1947, § 19-4522.2.
Ark. Code Ann. § 26-37-211 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-211
Purchaser of timber rights
Status: in_force

The sale of timber rights for delinquent taxes shall vest the purchaser with whatever right to enter, cut, and remove the timber that was possessed by the former owner. Acts 1905, No. 303, § 4, p. 738; C. & M. Dig., § 10095; Pope's Dig., § 13858; A.S.A. 1947, § 84-1123.

The sale of timber rights for delinquent taxes shall vest the purchaser with whatever right to enter, cut, and remove the timber that was possessed by the former owner.

Acts 1905, No. 303, § 4, p. 738; C. & M. Dig., § 10095; Pope's Dig., § 13858; A.S.A. 1947, § 84-1123.
Ark. Code Ann. § 26-37-313 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-313
[Repealed]
Status: repealed

Repealed by Act 2023, No. 172,§ 15, eff. 8/1/2023. Acts 1939, No. 282, §§ 1, 2; 1943, No. 282, §§ 1-3; A.S.A. 1947, §§ 84-1233, 84-1234.

Repealed by Act 2023, No. 172,§ 15, eff. 8/1/2023.

Acts 1939, No. 282, §§ 1, 2; 1943, No. 282, §§ 1-3; A.S.A. 1947, §§ 84-1233, 84-1234.
Ark. Code Ann. § 26-53-124 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-124
Collection of tax by vendor - Definition
Status: in_force

(a) (1) (A) Every vendor making a sale of tangible personal property, specified digital products, a digital code, or taxable services directly or indirectly for the purpose of storage, use, distribution, or consumption in this state shall collect the tax from the purchaser and give a receipt for the tangible personal property, specified digital products, digital code, or taxable services. (B) Subdivision (a)(1)(A) of this section includes all out-of-state vendors who deliver merchandise and taxable services into Arkansas in their own conveyance when such merchandise or services will be stored, used, distributed, or consumed within this state. (C) The sale of tangible personal property, specified digital products, a digital code, or taxable services shall be sourced according to §§ 26-52-521 - 26-52-523 . (2) The required amount of the tax collected by the vendor from the purchaser shall be displayed separately upon the check, sales slip, bill, receipt, or other evidence of sale. (3) The processing of orders electronically, by fax, telephone, the internet, or other electronic ordering process, or the processing of orders by non-electronic means, by mail order, fax, telephone, or otherwise, does not relieve a vendor of responsibility for collection of the tax from the purchaser if both the following conditions exist: (A) The vendor holds a substantial ownership interest, directly or through a subsidiary, in a retailer maintaining sales locations in Arkansas or is owned in whole or in substantial part by a retailer or by a parent or subsidiary of the retailer; and (B) The vendor sells the same or a substantially similar line of products as the Arkansas retailer under the same or a substantially similar business name, or the facilities or employees of the Arkansas retailer are used to advertise or promote sales by the vendor to Arkansas purchasers. (4) As used in this section, "substantial ownership interest" in an entity means that degree of ownership of equity interests in an entity that is not less than that degree of ownership specified by 26 U.S.C. § 267 , as in effect on January 1, 2001, with respect to a person other than a director or officer. (b) Nothing in this section shall be construed to repeal any exemption from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or this subchapter. Amended by Act 2017, No. 141,§ 53, eff. for tax years beginning on and after 1/1/2018. Acts 1949, No. 487, § 8; 1957, No. 19, §§ 3, 4; A.S.A. 1947, §§ 84-3108, 84-3108n; Acts 1997, No. 951, § 31; 2001, No. 922, § 1; 2003, No. 1273, § 26.

(a) (1) (A) Every vendor making a sale of tangible personal property, specified digital products, a digital code, or taxable services directly or indirectly for the purpose of storage, use, distribution, or consumption in this state shall collect the tax from the purchaser and give a receipt for the tangible personal property, specified digital products, digital code, or taxable services. (B) Subdivision (a)(1)(A) of this section includes all out-of-state vendors who deliver merchandise and taxable services into Arkansas in their own conveyance when such merchandise or services will be stored, used, distributed, or consumed within this state. (C) The sale of tangible personal property, specified digital products, a digital code, or taxable services shall be sourced according to §§ 26-52-521 - 26-52-523 . (2) The required amount of the tax collected by the vendor from the purchaser shall be displayed separately upon the check, sales slip, bill, receipt, or other evidence of sale. (3) The processing of orders electronically, by fax, telephone, the internet, or other electronic ordering process, or the processing of orders by non-electronic means, by mail order, fax, telephone, or otherwise, does not relieve a vendor of responsibility for collection of the tax from the purchaser if both the following conditions exist: (A) The vendor holds a substantial ownership interest, directly or through a subsidiary, in a retailer maintaining sales locations in Arkansas or is owned in whole or in substantial part by a retailer or by a parent or subsidiary of the retailer; and (B) The vendor sells the same or a substantially similar line of products as the Arkansas retailer under the same or a substantially similar business name, or the facilities or employees of the Arkansas retailer are used to advertise or promote sales by the vendor to Arkansas purchasers. (4) As used in this section, "substantial ownership interest" in an entity means that degree of ownership of equity interests in an entity that is not less than that degree of ownership specified by 26 U.S.C. § 267 , as in effect on January 1, 2001, with respect to a person other than a director or officer.

(1) (A) Every vendor making a sale of tangible personal property, specified digital products, a digital code, or taxable services directly or indirectly for the purpose of storage, use, distribution, or consumption in this state shall collect the tax from the purchaser and give a receipt for the tangible personal property, specified digital products, digital code, or taxable services. (B) Subdivision (a)(1)(A) of this section includes all out-of-state vendors who deliver merchandise and taxable services into Arkansas in their own conveyance when such merchandise or services will be stored, used, distributed, or consumed within this state. (C) The sale of tangible personal property, specified digital products, a digital code, or taxable services shall be sourced according to §§ 26-52-521 - 26-52-523 .

(A) Every vendor making a sale of tangible personal property, specified digital products, a digital code, or taxable services directly or indirectly for the purpose of storage, use, distribution, or consumption in this state shall collect the tax from the purchaser and give a receipt for the tangible personal property, specified digital products, digital code, or taxable services.

(B) Subdivision (a)(1)(A) of this section includes all out-of-state vendors who deliver merchandise and taxable services into Arkansas in their own conveyance when such merchandise or services will be stored, used, distributed, or consumed within this state.

(C) The sale of tangible personal property, specified digital products, a digital code, or taxable services shall be sourced according to §§ 26-52-521 - 26-52-523 .

(2) The required amount of the tax collected by the vendor from the purchaser shall be displayed separately upon the check, sales slip, bill, receipt, or other evidence of sale.

(3) The processing of orders electronically, by fax, telephone, the internet, or other electronic ordering process, or the processing of orders by non-electronic means, by mail order, fax, telephone, or otherwise, does not relieve a vendor of responsibility for collection of the tax from the purchaser if both the following conditions exist: (A) The vendor holds a substantial ownership interest, directly or through a subsidiary, in a retailer maintaining sales locations in Arkansas or is owned in whole or in substantial part by a retailer or by a parent or subsidiary of the retailer; and (B) The vendor sells the same or a substantially similar line of products as the Arkansas retailer under the same or a substantially similar business name, or the facilities or employees of the Arkansas retailer are used to advertise or promote sales by the vendor to Arkansas purchasers.

(A) The vendor holds a substantial ownership interest, directly or through a subsidiary, in a retailer maintaining sales locations in Arkansas or is owned in whole or in substantial part by a retailer or by a parent or subsidiary of the retailer; and

(B) The vendor sells the same or a substantially similar line of products as the Arkansas retailer under the same or a substantially similar business name, or the facilities or employees of the Arkansas retailer are used to advertise or promote sales by the vendor to Arkansas purchasers.

(4) As used in this section, "substantial ownership interest" in an entity means that degree of ownership of equity interests in an entity that is not less than that degree of ownership specified by 26 U.S.C. § 267 , as in effect on January 1, 2001, with respect to a person other than a director or officer.

(b) Nothing in this section shall be construed to repeal any exemption from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or this subchapter.

Amended by Act 2017, No. 141,§ 53, eff. for tax years beginning on and after 1/1/2018.

Acts 1949, No. 487, § 8; 1957, No. 19, §§ 3, 4; A.S.A. 1947, §§ 84-3108, 84-3108n; Acts 1997, No. 951, § 31; 2001, No. 922, § 1; 2003, No. 1273, § 26.
Ark. Code Ann. § 26-52-407 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-407
Certain vessels
Status: in_force

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter. Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.

The gross receipts and gross proceeds derived from the sale and purchase of vessels, barges, and towboats of at least fifty (50) tons load displacement, and parts and labor used in the repair and construction of them, are exempt from the Arkansas gross receipts tax levied by this chapter.

Acts 1979, No. 449, § 1; A.S.A. 1947, § 84-1904.8.
Ark. Code Ann. § 26-58-125 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-125
Disposition of part of severance tax on salt water
Status: in_force

Of the fee levied per one thousand (1,000) barrels in § 26-58-111(9) , forty-five cents (45¢) shall be deposited into the State Treasury as special revenues, and the Treasurer of State shall credit the amount thereof to the Oil and Gas Commission Fund. Acts 1983, No. 874, § 2; A.S.A. 1947, § 84-2102a.

Of the fee levied per one thousand (1,000) barrels in § 26-58-111(9) , forty-five cents (45¢) shall be deposited into the State Treasury as special revenues, and the Treasurer of State shall credit the amount thereof to the Oil and Gas Commission Fund.

Acts 1983, No. 874, § 2; A.S.A. 1947, § 84-2102a.
Ark. Code Ann. § 26-55-407 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-407
Refund paid from Gasoline Tax Refund Fund
Status: in_force

All valid claims for refund of motor fuel taxes under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided in § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel tax refunds, except that all motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid thereon. Acts 1963, No. 269, § 3; 1971, No. 600, § 2; A.S.A. 1947, § 75-1148.3.

All valid claims for refund of motor fuel taxes under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided in § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel tax refunds, except that all motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid thereon.

Acts 1963, No. 269, § 3; 1971, No. 600, § 2; A.S.A. 1947, § 75-1148.3.
Ark. Code Ann. § 26-53-137 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-137
Exemption for railroad rolling stock manufactured for use in interstate commerce
Status: in_force

Railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the taxes levied in this subchapter. Acts 1994 (2nd Ex. Sess.), No. 25, § 2.

Railroad rolling stock manufactured for use in transporting persons or property in interstate commerce is exempt from the taxes levied in this subchapter.

Acts 1994 (2nd Ex. Sess.), No. 25, § 2.
Ark. Code Ann. § 26-37-305 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-305
Rights of persons under a mental incapacity, minors, and members of the United States Armed Forces
Status: in_force

Land owned by a person under a mental incapacity, a minor, or a member of the United States Armed Forces during time of war that is sold for taxes may be redeemed within two (2) years after the mental incapacity is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war. Amended by Act 2015, No. 1226,§ 2, eff. 7/22/2015. Acts 1883, No. 114, § 136, p. 199; C. & M. Dig., § 10096; Acts 1923, No. 302, § 1; Pope's Dig., § 13860; Acts 1967, No. 428, § 1; A.S.A. 1947, § 84-1201; Acts 2005, No. 1994, § 170.

Land owned by a person under a mental incapacity, a minor, or a member of the United States Armed Forces during time of war that is sold for taxes may be redeemed within two (2) years after the mental incapacity is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war.

Amended by Act 2015, No. 1226,§ 2, eff. 7/22/2015.

Acts 1883, No. 114, § 136, p. 199; C. & M. Dig., § 10096; Acts 1923, No. 302, § 1; Pope's Dig., § 13860; Acts 1967, No. 428, § 1; A.S.A. 1947, § 84-1201; Acts 2005, No. 1994, § 170.
Ark. Code Ann. § 26-24-117 — AR Code / Title 26 / Chapter 24 / Section 26-24-117
Omitted property
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 to be placed upon the assessment rolls omitted property which may be discovered to have escaped for any reason assessment and taxation and to correct any errors that may be found on the assessment rolls and cause the proper entry to be made thereon. 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 to be placed upon the assessment rolls omitted property which may be discovered to have escaped for any reason assessment and taxation and to correct any errors that may be found on the assessment rolls and cause the proper entry to be made thereon.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-56-224 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-224
Fuel used for off-road purposes - Imposition of tax on dyed distillate special fuel - Definition
Status: in_force

(a) All distillate special fuel sold, used, or utilized in this state for off-road purposes, and not for the purpose of fueling motor vehicles, shall be dyed by the person or entity authorized to dye the fuels in accordance and in conformance with Pub. L. No. 103-66 and the Internal Revenue Service Regulation made and promulgated pursuant to Pub. L. No. 103-66 which were in effect on April 6, 1995. (b) (1) There is levied an excise tax at the rate of six cents (6¢) per gallon on all dyed distillate special fuel sold, used, or utilized in this state. (2) (A) If the dyed distillate special fuel contains biodiesel fuel, the excise tax in this subsection is levied only on the portion of the fuel that is not biodiesel fuel. (B) As used in this subdivision (b)(2), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources. (c) The excise tax levied in subsection (b) of this section shall be deposited as follows: (1) Seventy-six and six-tenths percent (76.6%) shall be deposited as general revenues; (2) Eight and five-tenths percent (8.5%) shall be deposited into the Property Tax Relief Trust Fund; and (3) Fourteen and nine-tenths percent (14.9%) shall be deposited into the Educational Adequacy Fund. (d) (1) The excise taxes levied by subsection (b) of this section shall be collected and remitted by suppliers of dyed distillate special fuel that are required to be licensed pursuant to § 26-56-204 . (2) The excise tax levied by subsection (b) of this section shall be paid by any person that uses dyed distillate special fuel on which the excise tax levied by subsection (b) of this section has not been paid. (e) The excise taxes levied by subsection (b) of this section shall not apply to dyed distillate special fuel sold for consumption by: (1) Vessels, barges, and other commercial watercraft; (2) Railroads; (3) Municipal buses as described in § 26-52-417 ; or (4) To fuel sold to the United States Government. (f) The excise taxes levied by subsection (b) of this section shall be reported and paid on or before the twentieth day of each month by electronic funds transfer as authorized pursuant to § 26-19-101 et seq. on forms to be prescribed by the Secretary of the Department of Finance and Administration. (g) All distillate special fuel that has not been dyed in accordance with subsection (a) of this section and that is sold, used, or utilized in this state for any purpose or purposes shall be taxable at the total per-gallon tax rates as set out in this chapter. (h) Off-road consumers purchasing dyed distillate special fuel shall not be required to obtain the annual off-road consumer permits required by § 26-56-204(a) , and bulk sales of the dyed distillate special fuel may be made to the off-road consumers notwithstanding the provisions of § 26-56-218 . Amended by Act 2019, No. 910,§ 4059, eff. 7/1/2019. Acts 1995, No. 954, § 1; 2007, No. 87, § 2.

(a) All distillate special fuel sold, used, or utilized in this state for off-road purposes, and not for the purpose of fueling motor vehicles, shall be dyed by the person or entity authorized to dye the fuels in accordance and in conformance with Pub. L. No. 103-66 and the Internal Revenue Service Regulation made and promulgated pursuant to Pub. L. No. 103-66 which were in effect on April 6, 1995.

(b) (1) There is levied an excise tax at the rate of six cents (6¢) per gallon on all dyed distillate special fuel sold, used, or utilized in this state. (2) (A) If the dyed distillate special fuel contains biodiesel fuel, the excise tax in this subsection is levied only on the portion of the fuel that is not biodiesel fuel. (B) As used in this subdivision (b)(2), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources.

(1) There is levied an excise tax at the rate of six cents (6¢) per gallon on all dyed distillate special fuel sold, used, or utilized in this state.

(2) (A) If the dyed distillate special fuel contains biodiesel fuel, the excise tax in this subsection is levied only on the portion of the fuel that is not biodiesel fuel. (B) As used in this subdivision (b)(2), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources.

(A) If the dyed distillate special fuel contains biodiesel fuel, the excise tax in this subsection is levied only on the portion of the fuel that is not biodiesel fuel.

(B) As used in this subdivision (b)(2), "biodiesel fuel" means a diesel fuel substitute produced from nonpetroleum renewable resources.

(c) The excise tax levied in subsection (b) of this section shall be deposited as follows: (1) Seventy-six and six-tenths percent (76.6%) shall be deposited as general revenues; (2) Eight and five-tenths percent (8.5%) shall be deposited into the Property Tax Relief Trust Fund; and (3) Fourteen and nine-tenths percent (14.9%) shall be deposited into the Educational Adequacy Fund.

(1) Seventy-six and six-tenths percent (76.6%) shall be deposited as general revenues;

(2) Eight and five-tenths percent (8.5%) shall be deposited into the Property Tax Relief Trust Fund; and

(3) Fourteen and nine-tenths percent (14.9%) shall be deposited into the Educational Adequacy Fund.

(d) (1) The excise taxes levied by subsection (b) of this section shall be collected and remitted by suppliers of dyed distillate special fuel that are required to be licensed pursuant to § 26-56-204 . (2) The excise tax levied by subsection (b) of this section shall be paid by any person that uses dyed distillate special fuel on which the excise tax levied by subsection (b) of this section has not been paid.

(1) The excise taxes levied by subsection (b) of this section shall be collected and remitted by suppliers of dyed distillate special fuel that are required to be licensed pursuant to § 26-56-204 .

(2) The excise tax levied by subsection (b) of this section shall be paid by any person that uses dyed distillate special fuel on which the excise tax levied by subsection (b) of this section has not been paid.

(e) The excise taxes levied by subsection (b) of this section shall not apply to dyed distillate special fuel sold for consumption by: (1) Vessels, barges, and other commercial watercraft; (2) Railroads; (3) Municipal buses as described in § 26-52-417 ; or (4) To fuel sold to the United States Government.

(1) Vessels, barges, and other commercial watercraft;

(2) Railroads;

(3) Municipal buses as described in § 26-52-417 ; or

(4) To fuel sold to the United States Government.

(f) The excise taxes levied by subsection (b) of this section shall be reported and paid on or before the twentieth day of each month by electronic funds transfer as authorized pursuant to § 26-19-101 et seq. on forms to be prescribed by the Secretary of the Department of Finance and Administration.

(g) All distillate special fuel that has not been dyed in accordance with subsection (a) of this section and that is sold, used, or utilized in this state for any purpose or purposes shall be taxable at the total per-gallon tax rates as set out in this chapter.

(h) Off-road consumers purchasing dyed distillate special fuel shall not be required to obtain the annual off-road consumer permits required by § 26-56-204(a) , and bulk sales of the dyed distillate special fuel may be made to the off-road consumers notwithstanding the provisions of § 26-56-218 .

Amended by Act 2019, No. 910,§ 4059, eff. 7/1/2019.

Acts 1995, No. 954, § 1; 2007, No. 87, § 2.
Ark. Code Ann. § 26-51-1004 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1004
Applicability - Effective date
Status: in_force

(a) The tax credits provided by this subchapter shall apply to taxable years beginning on or after January 1, 1996, and all taxable years thereafter. (b) Any approved applicant claiming a tax credit under this subchapter may not claim a credit under any similar act for any costs related to the same project. (c) Any tax credit issued to an approved applicant that is a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary shall be passed through to the partners, members, or owners, respectively, on a pro rata basis or pursuant to an executed agreement between or among the partners, members, or owners documenting an alternative method for the distribution of the tax credit. Amended by Act 2013, No. 1135,§ 8, eff. 8/16/2013. Acts 1995, No. 341, §§ 4, 16; 2011, No. 631, § 2.

(a) The tax credits provided by this subchapter shall apply to taxable years beginning on or after January 1, 1996, and all taxable years thereafter.

(b) Any approved applicant claiming a tax credit under this subchapter may not claim a credit under any similar act for any costs related to the same project.

(c) Any tax credit issued to an approved applicant that is a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary shall be passed through to the partners, members, or owners, respectively, on a pro rata basis or pursuant to an executed agreement between or among the partners, members, or owners documenting an alternative method for the distribution of the tax credit.

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

Acts 1995, No. 341, §§ 4, 16; 2011, No. 631, § 2.
Ark. Code Ann. § 26-26-1115 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1115
Apportionment of realty taxes
Status: in_force

(a) (1) When a person acquires ownership of a portion of a parcel of realty during the time of year when the county assessor is not making changes in the assessment book, that person may request the county assessor to apportion the current assessment between the remaining portion of the parcel and that acquired by the person making the request; provided, however, that: (A) All necessary deeds and papers proving ownership of the portion have been filed with the county recorder; (B) No provision has been made for payment of taxes on the realty at the time the person acquired the portion; and (C) The request is made at least thirty (30) days before the last day to pay taxes on the assessment year in question. (2) The request shall be in writing, signed by the owner, and shall include a complete legal description of the entire parcel and a complete legal description of the parcel being conveyed. (b) The provisions of this section shall not apply to any parcel of realty on which there is an actual tax delinquency at the time the request for allocation is made. (c) The county assessor shall allocate the assessment within thirty (30) days after the request and shall provide the information included in the allocation to the county collector. (d) (1) The county collector, after receiving notification of the allocation, shall accept payment in full toward any prior year's taxes currently due according to the values provided in the notification. (2) Payment may be applied to the current tax bill as a partial payment, or a separate parcel number may be assigned to the portion and receipted to the new number. (e) Payment shall be considered as satisfying the tax lien for that portion of the prior year's taxes as legally defined in the notification. Acts 1993, No. 859, § 1.

(a) (1) When a person acquires ownership of a portion of a parcel of realty during the time of year when the county assessor is not making changes in the assessment book, that person may request the county assessor to apportion the current assessment between the remaining portion of the parcel and that acquired by the person making the request; provided, however, that: (A) All necessary deeds and papers proving ownership of the portion have been filed with the county recorder; (B) No provision has been made for payment of taxes on the realty at the time the person acquired the portion; and (C) The request is made at least thirty (30) days before the last day to pay taxes on the assessment year in question. (2) The request shall be in writing, signed by the owner, and shall include a complete legal description of the entire parcel and a complete legal description of the parcel being conveyed.

(1) When a person acquires ownership of a portion of a parcel of realty during the time of year when the county assessor is not making changes in the assessment book, that person may request the county assessor to apportion the current assessment between the remaining portion of the parcel and that acquired by the person making the request; provided, however, that: (A) All necessary deeds and papers proving ownership of the portion have been filed with the county recorder; (B) No provision has been made for payment of taxes on the realty at the time the person acquired the portion; and (C) The request is made at least thirty (30) days before the last day to pay taxes on the assessment year in question.

(A) All necessary deeds and papers proving ownership of the portion have been filed with the county recorder;

(B) No provision has been made for payment of taxes on the realty at the time the person acquired the portion; and

(C) The request is made at least thirty (30) days before the last day to pay taxes on the assessment year in question.

(2) The request shall be in writing, signed by the owner, and shall include a complete legal description of the entire parcel and a complete legal description of the parcel being conveyed.

(b) The provisions of this section shall not apply to any parcel of realty on which there is an actual tax delinquency at the time the request for allocation is made.

(c) The county assessor shall allocate the assessment within thirty (30) days after the request and shall provide the information included in the allocation to the county collector.

(d) (1) The county collector, after receiving notification of the allocation, shall accept payment in full toward any prior year's taxes currently due according to the values provided in the notification. (2) Payment may be applied to the current tax bill as a partial payment, or a separate parcel number may be assigned to the portion and receipted to the new number.

(1) The county collector, after receiving notification of the allocation, shall accept payment in full toward any prior year's taxes currently due according to the values provided in the notification.

(2) Payment may be applied to the current tax bill as a partial payment, or a separate parcel number may be assigned to the portion and receipted to the new number.

(e) Payment shall be considered as satisfying the tax lien for that portion of the prior year's taxes as legally defined in the notification.

Acts 1993, No. 859, § 1.
Ark. Code Ann. § 26-54-111 — AR Code / Title 26 / Chapter 54 / Section 26-54-111
Charter revocation for failure to pay tax - Procedure
Status: in_force

(a) On or before January 31 of each year, the Secretary of State shall proclaim as revoked the corporate charters or authorities of all corporations, both domestic and foreign, that according to the Secretary of State's records are delinquent in the payment of the annual franchise tax for a prior year. (b) (1) A copy of the proclamation under subsection (a) of this section, or applicable portion thereof, shall be furnished to each other official or agency of the state that is authorized to issue corporation charters or authorities. (2) Upon their receipt of the proclamation, the several officials shall at once correct their respective records in accordance with the proclamation. Amended by Act 2023, No. 459,§ 9, eff. 8/1/2023. Amended by Act 2021, No. 523,§ 20, eff. 4/1/2021. Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021. Amended by Act 2013, No. 1079,§ 1, eff. 8/16/2013. Acts 1979, No. 889, § 10; 1983, No. 828, § 1; A.S.A. 1947, § 84-1842; Acts 1987, No. 19, § 6; 1991, No. 1046, § 4; 1991, No. 1140, § 4.

(a) On or before January 31 of each year, the Secretary of State shall proclaim as revoked the corporate charters or authorities of all corporations, both domestic and foreign, that according to the Secretary of State's records are delinquent in the payment of the annual franchise tax for a prior year.

(b) (1) A copy of the proclamation under subsection (a) of this section, or applicable portion thereof, shall be furnished to each other official or agency of the state that is authorized to issue corporation charters or authorities. (2) Upon their receipt of the proclamation, the several officials shall at once correct their respective records in accordance with the proclamation.

(1) A copy of the proclamation under subsection (a) of this section, or applicable portion thereof, shall be furnished to each other official or agency of the state that is authorized to issue corporation charters or authorities.

(2) Upon their receipt of the proclamation, the several officials shall at once correct their respective records in accordance with the proclamation.

Amended by Act 2023, No. 459,§ 9, eff. 8/1/2023.

Amended by Act 2021, No. 523,§ 20, eff. 4/1/2021.

Amended by Act 2019, No. 819,§ 22, eff. 5/1/2021.

Amended by Act 2013, No. 1079,§ 1, eff. 8/16/2013.

Acts 1979, No. 889, § 10; 1983, No. 828, § 1; A.S.A. 1947, § 84-1842; Acts 1987, No. 19, § 6; 1991, No. 1046, § 4; 1991, No. 1140, § 4.
Ark. Code Ann. § 26-56-216 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-216
Power to stop, investigate, and impound vehicles - Assessment of tax
Status: in_force

(a) In order to enforce the provisions of this subchapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with distillate special fuel for the purpose of examining the invoices and for other investigative purposes reasonably necessary to determine whether the taxes imposed by this subchapter have been paid, or whether the motor vehicle is being operated in compliance with the provisions of this subchapter. (b) If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this subchapter has not been paid with respect to the fuels being used in the motor vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the motor vehicle, and give the owner written notice of the assessment by handing it to the driver of the motor vehicle. (c) The secretary or his or her representative is empowered to impound any motor vehicle found to be operating in violation of this chapter by a person other than one who has furnished the bond required of users by § 26-56-204(c) until such time as any tax assessed as provided herein has been paid. Amended by Act 2019, No. 910,§ 4054, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 9; A.S.A. 1947, § 75-1249.

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

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

(c) The secretary or his or her representative is empowered to impound any motor vehicle found to be operating in violation of this chapter by a person other than one who has furnished the bond required of users by § 26-56-204(c) until such time as any tax assessed as provided herein has been paid.

Amended by Act 2019, No. 910,§ 4054, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 9; A.S.A. 1947, § 75-1249.
Ark. Code Ann. § 26-26-718 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-718
Duty to account for all realty
Status: in_force

It is the duty of the several county assessors of the state to correctly describe according to ownership each parcel of real property in the county, and every acre of land or town or city lot must be accounted for on the assessment roll. In instances where real property is exempt from taxation, either under the Arkansas Constitution or because title is vested in the state, this fact must be noted on the assessment roll with the reason for the exemption. The county clerk must likewise in extending taxes account for every parcel of real property within the county. Acts 1935, No. 170, § 5; Pope's Dig., § 13792; A.S.A. 1947, § 84-449.

It is the duty of the several county assessors of the state to correctly describe according to ownership each parcel of real property in the county, and every acre of land or town or city lot must be accounted for on the assessment roll. In instances where real property is exempt from taxation, either under the Arkansas Constitution or because title is vested in the state, this fact must be noted on the assessment roll with the reason for the exemption. The county clerk must likewise in extending taxes account for every parcel of real property within the county.

Acts 1935, No. 170, § 5; Pope's Dig., § 13792; A.S.A. 1947, § 84-449.
Ark. Code Ann. § 26-21-114 — AR Code / Title 26 / Chapter 21 / Section 26-21-114
Governing board
Status: in_force

For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows: (1) One (1) member appointed by the President Pro Tempore of the Senate; (2) One (1) member appointed by the Speaker of the House of Representatives; (3) One (1) member appointed by the Governor; and (4) The Secretary of the Department of Finance and Administration or his or her designee. Amended by Act 2019, No. 910,§ 3681, eff. 7/1/2019. Acts 2005, No. 2163, § 1.

For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows:

(1) One (1) member appointed by the President Pro Tempore of the Senate;

(2) One (1) member appointed by the Speaker of the House of Representatives;

(3) One (1) member appointed by the Governor; and

(4) The Secretary of the Department of Finance and Administration or his or her designee.

Amended by Act 2019, No. 910,§ 3681, eff. 7/1/2019.

Acts 2005, No. 2163, § 1.
Ark. Code Ann. § 26-74-218 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-218
Existing county sales taxes
Status: in_force

All county sales taxes adopted under the provisions of §§ 26-74-301 - 26-74-314 which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with this subchapter. Acts 1981 (1st Ex. Sess.), No. 26, § 16; A.S.A. 1947, § 17-2036.

All county sales taxes adopted under the provisions of §§ 26-74-301 - 26-74-314 which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with this subchapter.

Acts 1981 (1st Ex. Sess.), No. 26, § 16; A.S.A. 1947, § 17-2036.
Ark. Code Ann. § 26-38-104 — AR Code / Title 26 / Chapter 38 / Subchapter 1 / Section 26-38-104
Execution of duplicate tax deeds
Status: in_force

(a) (1) The county clerks are authorized and empowered to execute duplicate tax deeds to land sold for delinquent taxes, to or in the name of the original grantee in any tax deed which has been lost, mislaid, or destroyed, upon the fact being shown to the county clerk. (2) (A) If fully satisfied from the evidence of the existence and loss of the original deed, the county clerk shall, on written application for that purpose, proceed to make, execute, and deliver, to or in the name of the original grantee, a good and sufficient deed of conveyance for any such tract of land or lot. (B) The deed shall be good and valid in law to all intents and purposes as if the original had not been mislaid, lost, or destroyed. (b) The county clerks shall receive the sum of one dollar ($1.00) as their fee for the execution of each duplicate deed, as provided in this section, from the person applying therefor. Acts 1921, No. 112, §§ 1, 2; Pope's Dig., §§ 1654, 1655; A.S.A. 1947, §§ 84-1307, 84-1308.

(a) (1) The county clerks are authorized and empowered to execute duplicate tax deeds to land sold for delinquent taxes, to or in the name of the original grantee in any tax deed which has been lost, mislaid, or destroyed, upon the fact being shown to the county clerk. (2) (A) If fully satisfied from the evidence of the existence and loss of the original deed, the county clerk shall, on written application for that purpose, proceed to make, execute, and deliver, to or in the name of the original grantee, a good and sufficient deed of conveyance for any such tract of land or lot. (B) The deed shall be good and valid in law to all intents and purposes as if the original had not been mislaid, lost, or destroyed.

(1) The county clerks are authorized and empowered to execute duplicate tax deeds to land sold for delinquent taxes, to or in the name of the original grantee in any tax deed which has been lost, mislaid, or destroyed, upon the fact being shown to the county clerk.

(2) (A) If fully satisfied from the evidence of the existence and loss of the original deed, the county clerk shall, on written application for that purpose, proceed to make, execute, and deliver, to or in the name of the original grantee, a good and sufficient deed of conveyance for any such tract of land or lot. (B) The deed shall be good and valid in law to all intents and purposes as if the original had not been mislaid, lost, or destroyed.

(A) If fully satisfied from the evidence of the existence and loss of the original deed, the county clerk shall, on written application for that purpose, proceed to make, execute, and deliver, to or in the name of the original grantee, a good and sufficient deed of conveyance for any such tract of land or lot.

(B) The deed shall be good and valid in law to all intents and purposes as if the original had not been mislaid, lost, or destroyed.

(b) The county clerks shall receive the sum of one dollar ($1.00) as their fee for the execution of each duplicate deed, as provided in this section, from the person applying therefor.

Acts 1921, No. 112, §§ 1, 2; Pope's Dig., §§ 1654, 1655; A.S.A. 1947, §§ 84-1307, 84-1308.
Ark. Code Ann. § 26-26-1701 — AR Code / Title 26 / Chapter 26 / Subchapter 17 / Section 26-26-1701
Definition
Status: in_force

As used in this subchapter, unless the context otherwise requires, "private car company" means every person, company, or corporation other than a railroad company, engaged in the business of operating cars or engaged in the business of furnishing or leasing cars for the transportation of freight, property, or persons, whether or not the cars are owned by the person, company, or corporation, over any railway lines, in whole or in part within this state, whether the cars are termed box, coal, flat, furniture, gondola, ore, refrigerator, stock, tank, express, or sleeping car, or by some other name. Acts 1953, No. 167, § 1; 1965, No. 470, § 1; A.S.A. 1947, § 84-624.

As used in this subchapter, unless the context otherwise requires, "private car company" means every person, company, or corporation other than a railroad company, engaged in the business of operating cars or engaged in the business of furnishing or leasing cars for the transportation of freight, property, or persons, whether or not the cars are owned by the person, company, or corporation, over any railway lines, in whole or in part within this state, whether the cars are termed box, coal, flat, furniture, gondola, ore, refrigerator, stock, tank, express, or sleeping car, or by some other name.

Acts 1953, No. 167, § 1; 1965, No. 470, § 1; A.S.A. 1947, § 84-624.
Ark. Code Ann. § 26-55-901 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-901
Definitions
Status: in_force

As used in this subchapter: (1) (A) "Compartment" means the entire tank when it is not subdivided. (B) Otherwise, "compartment" means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of Finance and Administration by rules adopted pursuant to § 26-55-903 . (C) "Compartment" includes piping leading from the compartment to the manifold but shall not include the manifold; (2) "Director" means the Director of the State Plant Board or any employee of the State Plant Board authorized by the director to carry out the provisions of this subchapter; (3) "Person" means individuals, partnerships, limited liability companies, corporations, companies, societies, and associations; (4) (A) "Petroleum product" means any liquid hydrocarbon product extracted or refined from crude petroleum, crude oil distillate, or natural gas. (B) "Petroleum product" includes all products customarily known as gasoline or motor fuel by whatever name the liquid may be known or sold, including naphthas, tractor fuels, residual oils, and asphalts. (C) "Petroleum product" does not include liquefied petroleum gases; and (5) "Vehicle tank" means an assembly used for the delivery of petroleum products, comprising a tank which may or may not be subdivided into two (2) or more compartments and which is mounted upon a vehicle, together with its accessory piping, valves, meters, etc. Amended by Act 2019, No. 315,§ 3017, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4006, eff. 7/1/2019. Acts 1955, No. 50, § 1; A.S.A. 1947, § 75-1159; Acts 1995, No. 1160, § 28.

As used in this subchapter:

(1) (A) "Compartment" means the entire tank when it is not subdivided. (B) Otherwise, "compartment" means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of Finance and Administration by rules adopted pursuant to § 26-55-903 . (C) "Compartment" includes piping leading from the compartment to the manifold but shall not include the manifold;

(A) "Compartment" means the entire tank when it is not subdivided.

(B) Otherwise, "compartment" means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of Finance and Administration by rules adopted pursuant to § 26-55-903 .

(C) "Compartment" includes piping leading from the compartment to the manifold but shall not include the manifold;

(2) "Director" means the Director of the State Plant Board or any employee of the State Plant Board authorized by the director to carry out the provisions of this subchapter;

(3) "Person" means individuals, partnerships, limited liability companies, corporations, companies, societies, and associations;

(4) (A) "Petroleum product" means any liquid hydrocarbon product extracted or refined from crude petroleum, crude oil distillate, or natural gas. (B) "Petroleum product" includes all products customarily known as gasoline or motor fuel by whatever name the liquid may be known or sold, including naphthas, tractor fuels, residual oils, and asphalts. (C) "Petroleum product" does not include liquefied petroleum gases; and

(A) "Petroleum product" means any liquid hydrocarbon product extracted or refined from crude petroleum, crude oil distillate, or natural gas.

(B) "Petroleum product" includes all products customarily known as gasoline or motor fuel by whatever name the liquid may be known or sold, including naphthas, tractor fuels, residual oils, and asphalts.

(C) "Petroleum product" does not include liquefied petroleum gases; and

(5) "Vehicle tank" means an assembly used for the delivery of petroleum products, comprising a tank which may or may not be subdivided into two (2) or more compartments and which is mounted upon a vehicle, together with its accessory piping, valves, meters, etc.

Amended by Act 2019, No. 315,§ 3017, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4006, eff. 7/1/2019.

Acts 1955, No. 50, § 1; A.S.A. 1947, § 75-1159; Acts 1995, No. 1160, § 28.
Ark. Code Ann. § 26-75-407 — AR Code / Title 26 / Chapter 75 / Subchapter 4 / Section 26-75-407
Disposition of taxes
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall deposit all local sales and use taxes collected under this subchapter with the Treasurer of State. (b) All deposits and transfers shall be made in the same manner and subject to the same charges and retainage as set forth in § 26-74-214 . Amended by Act 2019, No. 910,§ 4453, eff. 7/1/2019. Acts 1985, No. 488, § 7; A.S.A. 1947, § 19-3653.

(a) The Secretary of the Department of Finance and Administration shall deposit all local sales and use taxes collected under this subchapter with the Treasurer of State.

(b) All deposits and transfers shall be made in the same manner and subject to the same charges and retainage as set forth in § 26-74-214 .

Amended by Act 2019, No. 910,§ 4453, eff. 7/1/2019.

Acts 1985, No. 488, § 7; A.S.A. 1947, § 19-3653.
Ark. Code Ann. § 26-57-260 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-260
Definitions
Status: in_force

As used in this section and § 26-57-261 : (1) "Adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement; (2) (A) "Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with another person. (B) Solely for the purposes of the definition of "affiliate", the term: (i) "Owns", "is owned", and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more; and (ii) "Person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons; (3) "Allocable share" means the allocable share as that term is defined in the Master Settlement Agreement; (4) (A) "Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) Tobacco in any form that is functional in the product which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or (iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subdivision (4)(A)(i) of this section. (B) "Cigarette" includes "roll-your-own", that is, any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. (C) For purposes of this definition of "cigarette", nine-hundredths of an ounce (0.09 oz.) of roll-your-own tobacco shall constitute one (1) individual cigarette; (5) "Master Settlement Agreement" means the settlement agreement and related documents entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers; (6) "Qualified escrow fund" means an escrow arrangement with a federally or state-chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least one billion dollars ($1,000,000,000) when the arrangement requires that the financial institution hold the escrowed funds' principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the funds' principal except as consistent with § 26-57-261(a)(2)(B) ; (7) "Released claims" means released claims as that term is defined in the Master Settlement Agreement; (8) "Releasing parties" means releasing parties as that term is defined in the Master Settlement Agreement; (9) (A) "Tobacco product manufacturer" means an entity that, after July 30, 1999, directly and not exclusively through any affiliate: (i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer, except where the importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, who will be responsible for the payments under the Master Settlement Agreement with respect to the cigarettes as a result of the provisions of subsections II(mm) of the Master Settlement Agreement and who pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of the cigarettes does not market or advertise the cigarettes in the United States; (ii) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or (iii) Becomes a successor of an entity described in subdivision (9)(A)(i) or subdivision (9)(A)(ii) of this section. (B) "Tobacco product manufacturer" shall not include an affiliate of a tobacco product manufacturer, unless the affiliate itself falls within any of subdivisions (9)(A)(i)-(iii) of this section; and (10) (A) "Units sold" means the same as defined in § 26-57-1302 . (B) The Department of Finance and Administration shall promulgate such rules as are necessary to ascertain the amount of state excise tax paid on the cigarettes of the tobacco product manufacturer for each year. Amended by Act 2019, No. 315,§ 3036, eff. 7/24/2019. Acts 1999, No. 1165, § 1; 2011, No. 836, § 10.

As used in this section and § 26-57-261 :

(1) "Adjusted for inflation" means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement;

(2) (A) "Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with another person. (B) Solely for the purposes of the definition of "affiliate", the term: (i) "Owns", "is owned", and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more; and (ii) "Person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons;

(A) "Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with another person.

(B) Solely for the purposes of the definition of "affiliate", the term: (i) "Owns", "is owned", and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more; and (ii) "Person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons;

(i) "Owns", "is owned", and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more; and

(ii) "Person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons;

(3) "Allocable share" means the allocable share as that term is defined in the Master Settlement Agreement;

(4) (A) "Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) Tobacco in any form that is functional in the product which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or (iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subdivision (4)(A)(i) of this section. (B) "Cigarette" includes "roll-your-own", that is, any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. (C) For purposes of this definition of "cigarette", nine-hundredths of an ounce (0.09 oz.) of roll-your-own tobacco shall constitute one (1) individual cigarette;

(A) "Cigarette" means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) Tobacco in any form that is functional in the product which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or (iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subdivision (4)(A)(i) of this section.

(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;

(ii) Tobacco in any form that is functional in the product which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or

(iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subdivision (4)(A)(i) of this section.

(B) "Cigarette" includes "roll-your-own", that is, any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes.

(C) For purposes of this definition of "cigarette", nine-hundredths of an ounce (0.09 oz.) of roll-your-own tobacco shall constitute one (1) individual cigarette;

(5) "Master Settlement Agreement" means the settlement agreement and related documents entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers;

(6) "Qualified escrow fund" means an escrow arrangement with a federally or state-chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least one billion dollars ($1,000,000,000) when the arrangement requires that the financial institution hold the escrowed funds' principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the funds' principal except as consistent with § 26-57-261(a)(2)(B) ;

(7) "Released claims" means released claims as that term is defined in the Master Settlement Agreement;

(8) "Releasing parties" means releasing parties as that term is defined in the Master Settlement Agreement;

(9) (A) "Tobacco product manufacturer" means an entity that, after July 30, 1999, directly and not exclusively through any affiliate: (i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer, except where the importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, who will be responsible for the payments under the Master Settlement Agreement with respect to the cigarettes as a result of the provisions of subsections II(mm) of the Master Settlement Agreement and who pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of the cigarettes does not market or advertise the cigarettes in the United States; (ii) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or (iii) Becomes a successor of an entity described in subdivision (9)(A)(i) or subdivision (9)(A)(ii) of this section. (B) "Tobacco product manufacturer" shall not include an affiliate of a tobacco product manufacturer, unless the affiliate itself falls within any of subdivisions (9)(A)(i)-(iii) of this section; and

(A) "Tobacco product manufacturer" means an entity that, after July 30, 1999, directly and not exclusively through any affiliate: (i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer, except where the importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, who will be responsible for the payments under the Master Settlement Agreement with respect to the cigarettes as a result of the provisions of subsections II(mm) of the Master Settlement Agreement and who pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of the cigarettes does not market or advertise the cigarettes in the United States; (ii) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or (iii) Becomes a successor of an entity described in subdivision (9)(A)(i) or subdivision (9)(A)(ii) of this section.

(i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer, except where the importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, who will be responsible for the payments under the Master Settlement Agreement with respect to the cigarettes as a result of the provisions of subsections II(mm) of the Master Settlement Agreement and who pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of the cigarettes does not market or advertise the cigarettes in the United States;

(ii) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or

(iii) Becomes a successor of an entity described in subdivision (9)(A)(i) or subdivision (9)(A)(ii) of this section.

(B) "Tobacco product manufacturer" shall not include an affiliate of a tobacco product manufacturer, unless the affiliate itself falls within any of subdivisions (9)(A)(i)-(iii) of this section; and

(10) (A) "Units sold" means the same as defined in § 26-57-1302 . (B) The Department of Finance and Administration shall promulgate such rules as are necessary to ascertain the amount of state excise tax paid on the cigarettes of the tobacco product manufacturer for each year.

(A) "Units sold" means the same as defined in § 26-57-1302 .

(B) The Department of Finance and Administration shall promulgate such rules as are necessary to ascertain the amount of state excise tax paid on the cigarettes of the tobacco product manufacturer for each year.

Amended by Act 2019, No. 315,§ 3036, eff. 7/24/2019.

Acts 1999, No. 1165, § 1; 2011, No. 836, § 10.
Ark. Code Ann. § 26-76-106 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-106
Demand of tax for exhibition or business
Status: in_force

(a) (1) It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition. (2) Upon demand, if a person shall neglect or refuse to pay the tax, he or she shall be deemed a disturber of the public peace, and it shall be the duty of the officers making the demand to command him or her to immediately desist, and to compel obedience to such command, such officer may call to his or her aid any number of citizens. (b) (1) It shall be the duty of the county collector to call upon any person he or she may know, or have reason to believe, to be pursuing within his or her county any business upon which, by the provisions of this act a specific tax is levied, without having a license therefor, as required by law, to produce a license. (2) If the person fails or refuses to produce to the county collector a license, then it shall be the duty of the county collector to immediately give information against the person to some justice of the peace of the county. However, if the circuit court is in session, then it shall be the duty of the county collector to give the information to the grand jury of the county. Acts 1883, No. 114, § 158, p. 199; C. & M. Dig., §§ 9849, 9850; Pope's Dig., §§ 13593, 13594; A.S.A. 1947, § 84-1507.

(a) (1) It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition. (2) Upon demand, if a person shall neglect or refuse to pay the tax, he or she shall be deemed a disturber of the public peace, and it shall be the duty of the officers making the demand to command him or her to immediately desist, and to compel obedience to such command, such officer may call to his or her aid any number of citizens.

(1) It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition.

(2) Upon demand, if a person shall neglect or refuse to pay the tax, he or she shall be deemed a disturber of the public peace, and it shall be the duty of the officers making the demand to command him or her to immediately desist, and to compel obedience to such command, such officer may call to his or her aid any number of citizens.

(b) (1) It shall be the duty of the county collector to call upon any person he or she may know, or have reason to believe, to be pursuing within his or her county any business upon which, by the provisions of this act a specific tax is levied, without having a license therefor, as required by law, to produce a license. (2) If the person fails or refuses to produce to the county collector a license, then it shall be the duty of the county collector to immediately give information against the person to some justice of the peace of the county. However, if the circuit court is in session, then it shall be the duty of the county collector to give the information to the grand jury of the county.

(1) It shall be the duty of the county collector to call upon any person he or she may know, or have reason to believe, to be pursuing within his or her county any business upon which, by the provisions of this act a specific tax is levied, without having a license therefor, as required by law, to produce a license.

(2) If the person fails or refuses to produce to the county collector a license, then it shall be the duty of the county collector to immediately give information against the person to some justice of the peace of the county. However, if the circuit court is in session, then it shall be the duty of the county collector to give the information to the grand jury of the county.

Acts 1883, No. 114, § 158, p. 199; C. & M. Dig., §§ 9849, 9850; Pope's Dig., §§ 13593, 13594; A.S.A. 1947, § 84-1507.
Ark. Code Ann. § 26-28-302 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-302
Use of computer
Status: in_force

(a) (1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes. (2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer. (3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books. (b) When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices. Acts 1993, No. 849, § 2; 2009, No. 347, § 1.

(a) (1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes. (2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer. (3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.

(1) The county quorum court of any county in this state by ordinance may provide for the use of electronic data processing equipment, commonly referred to as a computer, to keep the assessment records, to prepare the tax books, and to prepare the county collector's records and receipts for property taxes.

(2) The county quorum court by ordinance may designate the appropriate county officer to be responsible for the maintenance and operation of the computer.

(3) The county quorum court by ordinance may designate the county clerk, the county assessor, or the county collector as preparer of the tax books.

(b) When a county acquires, leases, rents, or otherwise provides for the use of electronic data processing equipment for the purposes prescribed in subsection (a) of this section, the county quorum court by ordinance may authorize the use of the electronic data processing equipment for any other appropriate county purposes and may provide for prorating the costs of the electronic data processing equipment among the various county offices.

Acts 1993, No. 849, § 2; 2009, No. 347, § 1.
Ark. Code Ann. § 26-18-803 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-803
Procedures involving taxpayer interviews
Status: in_force

(a) Recording of Interviews. (1) Recording by Taxpayer. Any agent of the Secretary of the Department of Finance and Administration in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer's expense and with the taxpayer's equipment. (2) Recording by Secretary. An agent of the secretary may make an audio recording of any interview described in subdivision (a)(1) of this section if such agent: (A) Informs the taxpayer of such recording prior to the interview; and (B) Upon request of the taxpayer, provides the taxpayer with a copy of such recording, but only if the taxpayer provides reimbursement for the cost of the reproduction of such copy. (b) Safeguards. (1) Explanations of Processes. An agent of the secretary, before or at an initial interview, shall provide to the taxpayer: (A) In the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or (B) In the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process. (2) Right of Consultation. If the taxpayer clearly states to an agent of the secretary at any time during any interview, other than during an interview initiated by an administrative summons issued under § 26-18-305 , that the taxpayer wishes to consult with an attorney, certified public accountant, or any other person permitted to represent the taxpayer before the secretary, then such agent shall suspend such interview regardless of whether the taxpayer may have answered one (1) or more questions. However, the taxpayer may be requested to sign a waiver extending the time the secretary has for making a final assessment as provided by § 26-18-401 . If the taxpayer refuses to sign such a waiver, the taxpayer may be subject to an estimated assessment by the secretary. (c) Representatives Holding Power of Attorney. (1) Any attorney, certified public accountant, or any other person, permitted to represent the taxpayer before the secretary who is not disbarred or suspended from practice may be authorized by such taxpayer to represent the taxpayer in any interview described in subsection (a) of this section. (2) An agent of the secretary may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under § 26-18-305 . (3) Such agent, with the consent of the immediate supervisor of such agent, may notify the taxpayer directly that such agent believes such representative is responsible for unreasonable delay or hindrance of an examination or investigation of the taxpayer. (d) Section Not to Apply to Certain Investigations. This section shall not apply to criminal investigations or investigations relating to the integrity of any agent of the secretary. Acts 1989, No. 590, § 1.

(a) Recording of Interviews. (1) Recording by Taxpayer. Any agent of the Secretary of the Department of Finance and Administration in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer's expense and with the taxpayer's equipment. (2) Recording by Secretary. An agent of the secretary may make an audio recording of any interview described in subdivision (a)(1) of this section if such agent: (A) Informs the taxpayer of such recording prior to the interview; and (B) Upon request of the taxpayer, provides the taxpayer with a copy of such recording, but only if the taxpayer provides reimbursement for the cost of the reproduction of such copy.

(1) Recording by Taxpayer. Any agent of the Secretary of the Department of Finance and Administration in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer's expense and with the taxpayer's equipment.

(2) Recording by Secretary. An agent of the secretary may make an audio recording of any interview described in subdivision (a)(1) of this section if such agent: (A) Informs the taxpayer of such recording prior to the interview; and (B) Upon request of the taxpayer, provides the taxpayer with a copy of such recording, but only if the taxpayer provides reimbursement for the cost of the reproduction of such copy.

(A) Informs the taxpayer of such recording prior to the interview; and

(B) Upon request of the taxpayer, provides the taxpayer with a copy of such recording, but only if the taxpayer provides reimbursement for the cost of the reproduction of such copy.

(b) Safeguards. (1) Explanations of Processes. An agent of the secretary, before or at an initial interview, shall provide to the taxpayer: (A) In the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or (B) In the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process. (2) Right of Consultation. If the taxpayer clearly states to an agent of the secretary at any time during any interview, other than during an interview initiated by an administrative summons issued under § 26-18-305 , that the taxpayer wishes to consult with an attorney, certified public accountant, or any other person permitted to represent the taxpayer before the secretary, then such agent shall suspend such interview regardless of whether the taxpayer may have answered one (1) or more questions. However, the taxpayer may be requested to sign a waiver extending the time the secretary has for making a final assessment as provided by § 26-18-401 . If the taxpayer refuses to sign such a waiver, the taxpayer may be subject to an estimated assessment by the secretary.

(1) Explanations of Processes. An agent of the secretary, before or at an initial interview, shall provide to the taxpayer: (A) In the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or (B) In the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process.

(A) In the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or

(B) In the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process.

(2) Right of Consultation. If the taxpayer clearly states to an agent of the secretary at any time during any interview, other than during an interview initiated by an administrative summons issued under § 26-18-305 , that the taxpayer wishes to consult with an attorney, certified public accountant, or any other person permitted to represent the taxpayer before the secretary, then such agent shall suspend such interview regardless of whether the taxpayer may have answered one (1) or more questions. However, the taxpayer may be requested to sign a waiver extending the time the secretary has for making a final assessment as provided by § 26-18-401 . If the taxpayer refuses to sign such a waiver, the taxpayer may be subject to an estimated assessment by the secretary.

(c) Representatives Holding Power of Attorney. (1) Any attorney, certified public accountant, or any other person, permitted to represent the taxpayer before the secretary who is not disbarred or suspended from practice may be authorized by such taxpayer to represent the taxpayer in any interview described in subsection (a) of this section. (2) An agent of the secretary may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under § 26-18-305 . (3) Such agent, with the consent of the immediate supervisor of such agent, may notify the taxpayer directly that such agent believes such representative is responsible for unreasonable delay or hindrance of an examination or investigation of the taxpayer.

(1) Any attorney, certified public accountant, or any other person, permitted to represent the taxpayer before the secretary who is not disbarred or suspended from practice may be authorized by such taxpayer to represent the taxpayer in any interview described in subsection (a) of this section.

(2) An agent of the secretary may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under § 26-18-305 .

(3) Such agent, with the consent of the immediate supervisor of such agent, may notify the taxpayer directly that such agent believes such representative is responsible for unreasonable delay or hindrance of an examination or investigation of the taxpayer.

(d) Section Not to Apply to Certain Investigations. This section shall not apply to criminal investigations or investigations relating to the integrity of any agent of the secretary.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-55-210 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-210
Border tax rate areas generally
Status: in_force

(a) (1) The tax on motor fuel sold in cities, incorporated towns, or planned communities which border on a state line or sold within eight hundred feet (800') of the state line or sold within eight hundred feet (800') of the maximum shore line of a navigable lake, the opposite shore line of which is beyond the Arkansas state line or sold within eight hundred feet (800') of the Arkansas terminal of a bridge spanning a river where the state line is in the center of the main channel of the river, when the sales of motor fuel are made therein and delivered into the storage tanks of retail dealers or when the sales are made therein to consumers and delivered into the storage tanks of the consumers or directly into the standard fuel tank of a motor vehicle, shall be at the same rate as the tax levied on motor fuel sold in other areas of the state, but in no event shall the rate of tax on motor fuel sold in the border areas be more than one cent (1¢) per gallon above the rate of tax levied in the adjoining state. (2) Further, no existing city or incorporated town, the corporate limits of which did not on August 1, 1941, or planned community, the limits of which did not on May 18, 1965, extend to within two (2) miles of the state line, shall take advantage of the border rate. (3) Additionally, no tax is imposed upon or in respect to the transactions exempt from taxation under § 26-55-207 . (4) The tax on motor fuel sold from any establishment adjacent to a federal interstate highway and within one (1) mile of a state line shall be at the rate of tax levied in the adjoining state but not exceed the rate levied in this subchapter. (b) Whenever any bridge spanning a river where the state line is in the center of the main channel of the river as defined and subject to the provisions of subsection (a) of this section shall have been or shall be abandoned, redesigned, relocated, or otherwise changed so that areas previously within eight hundred feet (800') of the Arkansas terminal of a bridge spanning a river where the state line is in the center of the main channel of the river shall no longer be in whole or in part within eight hundred feet (800') of the Arkansas terminal of the bridge, then the tax on motor fuel sold within eight hundred feet (800') of the Arkansas terminal of that bridge prior to its abandonment, redesign, relocation, or other change shall continue to be fixed on the same basis as if no abandonment, redesign, relocation, or other change of the Arkansas terminal of the bridge had been made or taken place. (c) Any distributor or dealer of motor fuel who shall sell and deliver any motor fuel within any border rate tax area, except as provided in subsection (a) of this section, shall be guilty of a misdemeanor and upon conviction shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned. (d) This section shall apply to abandonments, redesign, relocation, and other changes of bridges made both before and after the passage of this section. Acts 1941, No. 383, § 5; 1943, No. 252, § 1; 1953, No. 143, § 1; 1957, No. 312, §§ 1, 2; 1967, No. 406, § 1; 1967, No. 512, § 1; 1977, No. 378, § 1; 1979, No. 437, § 4; A.S.A. 1947, §§ 75-1107, 75-1107n, 75-1107.2; Acts 1997, No. 727, § 1.

(a) (1) The tax on motor fuel sold in cities, incorporated towns, or planned communities which border on a state line or sold within eight hundred feet (800') of the state line or sold within eight hundred feet (800') of the maximum shore line of a navigable lake, the opposite shore line of which is beyond the Arkansas state line or sold within eight hundred feet (800') of the Arkansas terminal of a bridge spanning a river where the state line is in the center of the main channel of the river, when the sales of motor fuel are made therein and delivered into the storage tanks of retail dealers or when the sales are made therein to consumers and delivered into the storage tanks of the consumers or directly into the standard fuel tank of a motor vehicle, shall be at the same rate as the tax levied on motor fuel sold in other areas of the state, but in no event shall the rate of tax on motor fuel sold in the border areas be more than one cent (1¢) per gallon above the rate of tax levied in the adjoining state. (2) Further, no existing city or incorporated town, the corporate limits of which did not on August 1, 1941, or planned community, the limits of which did not on May 18, 1965, extend to within two (2) miles of the state line, shall take advantage of the border rate. (3) Additionally, no tax is imposed upon or in respect to the transactions exempt from taxation under § 26-55-207 . (4) The tax on motor fuel sold from any establishment adjacent to a federal interstate highway and within one (1) mile of a state line shall be at the rate of tax levied in the adjoining state but not exceed the rate levied in this subchapter.

(1) The tax on motor fuel sold in cities, incorporated towns, or planned communities which border on a state line or sold within eight hundred feet (800') of the state line or sold within eight hundred feet (800') of the maximum shore line of a navigable lake, the opposite shore line of which is beyond the Arkansas state line or sold within eight hundred feet (800') of the Arkansas terminal of a bridge spanning a river where the state line is in the center of the main channel of the river, when the sales of motor fuel are made therein and delivered into the storage tanks of retail dealers or when the sales are made therein to consumers and delivered into the storage tanks of the consumers or directly into the standard fuel tank of a motor vehicle, shall be at the same rate as the tax levied on motor fuel sold in other areas of the state, but in no event shall the rate of tax on motor fuel sold in the border areas be more than one cent (1¢) per gallon above the rate of tax levied in the adjoining state.

(2) Further, no existing city or incorporated town, the corporate limits of which did not on August 1, 1941, or planned community, the limits of which did not on May 18, 1965, extend to within two (2) miles of the state line, shall take advantage of the border rate.

(3) Additionally, no tax is imposed upon or in respect to the transactions exempt from taxation under § 26-55-207 .

(4) The tax on motor fuel sold from any establishment adjacent to a federal interstate highway and within one (1) mile of a state line shall be at the rate of tax levied in the adjoining state but not exceed the rate levied in this subchapter.

(b) Whenever any bridge spanning a river where the state line is in the center of the main channel of the river as defined and subject to the provisions of subsection (a) of this section shall have been or shall be abandoned, redesigned, relocated, or otherwise changed so that areas previously within eight hundred feet (800') of the Arkansas terminal of a bridge spanning a river where the state line is in the center of the main channel of the river shall no longer be in whole or in part within eight hundred feet (800') of the Arkansas terminal of the bridge, then the tax on motor fuel sold within eight hundred feet (800') of the Arkansas terminal of that bridge prior to its abandonment, redesign, relocation, or other change shall continue to be fixed on the same basis as if no abandonment, redesign, relocation, or other change of the Arkansas terminal of the bridge had been made or taken place.

(c) Any distributor or dealer of motor fuel who shall sell and deliver any motor fuel within any border rate tax area, except as provided in subsection (a) of this section, shall be guilty of a misdemeanor and upon conviction shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned.

(d) This section shall apply to abandonments, redesign, relocation, and other changes of bridges made both before and after the passage of this section.

Acts 1941, No. 383, § 5; 1943, No. 252, § 1; 1953, No. 143, § 1; 1957, No. 312, §§ 1, 2; 1967, No. 406, § 1; 1967, No. 512, § 1; 1977, No. 378, § 1; 1979, No. 437, § 4; A.S.A. 1947, §§ 75-1107, 75-1107n, 75-1107.2; Acts 1997, No. 727, § 1.
Ark. Code Ann. § 26-55-1002 — AR Code / Title 26 / Chapter 55 / Subchapter 10 / Section 26-55-1002
Additional tax levied on motor fuel
Status: in_force

(a) In addition to the tax levied upon motor fuel in § 26-55-205 , there is levied an excise tax of four cents (4¢) per gallon upon all motor fuel subject to the tax levied in that section. (b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes. Acts 1985, No. 456, § 1; A.S.A. 1947, § 75-1278; Acts 1989, No. 821, § 10.

(a) In addition to the tax levied upon motor fuel in § 26-55-205 , there is levied an excise tax of four cents (4¢) per gallon upon all motor fuel subject to the tax levied in that section.

(b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes.

Acts 1985, No. 456, § 1; A.S.A. 1947, § 75-1278; Acts 1989, No. 821, § 10.
Ark. Code Ann. § 26-34-103 — AR Code / Title 26 / Chapter 34 / Section 26-34-103
Liability of executor or administrator
Status: in_force

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate. Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.

Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.