Ark. Code Ann. § 26-52-433 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-433
Durable medical equipment, mobility enhancing equipment, prosthetic devices, and disposable medical supplies - Definitions
Status: in_force

(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescribed by a physician shall be exempt from all state and local sales and use taxes. (2) This exemption shall apply only to durable medical equipment, mobility enhancing equipment, a prosthetic device, and disposable medical supplies sold to a specific patient pursuant to a prescription written before the sale. (b) As used in this section: (1) "Disposable medical supplies" includes without limitation the following: (A) Ostomy, urostomy, and colostomy supplies; (B) Enemas, suppositories, and laxatives used in routine bowel care; and (C) Disposable undergarments and linen savers; (2) (A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use. (B) "Durable medical equipment" does not include mobility enhancing equipment; (3) (A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one (1) place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (B) "Mobility enhancing equipment" does not include durable medical equipment; (4) "Physician" means a person licensed under § 17-95-401 et seq. or § 17-96-101 et seq.; (5) "Prescription" means an order, formula, or recipe issued in any form and transmitted by an oral, written, electronic, or other means of transmission by a duly licensed physician or practitioner authorized to issue prescriptions under Arkansas law; (6) (A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and (7) "Repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment. (c) (1) Notwithstanding subdivision (a)(2) of this section, a patient may claim the exemption under this section for a wheelchair lift or automobile hand controls prescribed for the patient after the sale if: (A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle; (B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and (C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered. (2) A patient purchasing a wheelchair lift or automobile hand controls directly from a vendor of adaptive medical equipment for subsequent installation shall possess a prescription for the wheelchair lift or automobile hand controls prior to the sale in compliance with subdivision (a)(2) of this section. Amended by Act 2019, No. 172,§ 1, eff. 10/1/2019. Acts 1991, No. 414, § 1; 2003, No. 1273, § 2; 2003, No. 1473, § 64; 2007, No. 140, §§ 1, 2; 2007, No. 181, §§ 23, 45; 2007, No. 860, § 5; 2009, No. 384, § 6; 2011, No. 983, § 9.

(a) (1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescribed by a physician shall be exempt from all state and local sales and use taxes. (2) This exemption shall apply only to durable medical equipment, mobility enhancing equipment, a prosthetic device, and disposable medical supplies sold to a specific patient pursuant to a prescription written before the sale.

(1) Gross receipts or gross proceeds derived from the rental, sale, or repair of durable medical equipment prescribed by a physician, mobility enhancing equipment prescribed by a physician, a prosthetic device prescribed by a physician, and disposable medical supplies prescribed by a physician shall be exempt from all state and local sales and use taxes.

(2) This exemption shall apply only to durable medical equipment, mobility enhancing equipment, a prosthetic device, and disposable medical supplies sold to a specific patient pursuant to a prescription written before the sale.

(b) As used in this section: (1) "Disposable medical supplies" includes without limitation the following: (A) Ostomy, urostomy, and colostomy supplies; (B) Enemas, suppositories, and laxatives used in routine bowel care; and (C) Disposable undergarments and linen savers; (2) (A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use. (B) "Durable medical equipment" does not include mobility enhancing equipment; (3) (A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one (1) place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (B) "Mobility enhancing equipment" does not include durable medical equipment; (4) "Physician" means a person licensed under § 17-95-401 et seq. or § 17-96-101 et seq.; (5) "Prescription" means an order, formula, or recipe issued in any form and transmitted by an oral, written, electronic, or other means of transmission by a duly licensed physician or practitioner authorized to issue prescriptions under Arkansas law; (6) (A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and (7) "Repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.

(1) "Disposable medical supplies" includes without limitation the following: (A) Ostomy, urostomy, and colostomy supplies; (B) Enemas, suppositories, and laxatives used in routine bowel care; and (C) Disposable undergarments and linen savers;

(A) Ostomy, urostomy, and colostomy supplies;

(B) Enemas, suppositories, and laxatives used in routine bowel care; and

(C) Disposable undergarments and linen savers;

(2) (A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use. (B) "Durable medical equipment" does not include mobility enhancing equipment;

(A) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; (iv) Is not worn in or on the body; and (v) Is for home use.

(i) Can withstand repeated use;

(ii) Is primarily and customarily used to serve a medical purpose;

(iii) Generally is not useful to a person in the absence of illness or injury;

(iv) Is not worn in or on the body; and

(v) Is for home use.

(B) "Durable medical equipment" does not include mobility enhancing equipment;

(3) (A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one (1) place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer. (B) "Mobility enhancing equipment" does not include durable medical equipment;

(A) "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (i) Is primarily and customarily used to provide or increase the ability to move from one (1) place to another and that is appropriate for use either in a home or a motor vehicle; (ii) Is not generally used by a person with normal mobility; and (iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(i) Is primarily and customarily used to provide or increase the ability to move from one (1) place to another and that is appropriate for use either in a home or a motor vehicle;

(ii) Is not generally used by a person with normal mobility; and

(iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(B) "Mobility enhancing equipment" does not include durable medical equipment;

(4) "Physician" means a person licensed under § 17-95-401 et seq. or § 17-96-101 et seq.;

(5) "Prescription" means an order, formula, or recipe issued in any form and transmitted by an oral, written, electronic, or other means of transmission by a duly licensed physician or practitioner authorized to issue prescriptions under Arkansas law;

(6) (A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body. (B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and

(A) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to: (i) Artificially replace a missing portion of the body; (ii) Prevent or correct physical deformity or malfunction; or (iii) Support a weak or deformed portion of the body.

(i) Artificially replace a missing portion of the body;

(ii) Prevent or correct physical deformity or malfunction; or

(iii) Support a weak or deformed portion of the body.

(B) "Prosthetic device" does not include corrective eyeglasses, contact lenses, and dental prostheses; and

(7) "Repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.

(c) (1) Notwithstanding subdivision (a)(2) of this section, a patient may claim the exemption under this section for a wheelchair lift or automobile hand controls prescribed for the patient after the sale if: (A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle; (B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and (C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered. (2) A patient purchasing a wheelchair lift or automobile hand controls directly from a vendor of adaptive medical equipment for subsequent installation shall possess a prescription for the wheelchair lift or automobile hand controls prior to the sale in compliance with subdivision (a)(2) of this section.

(1) Notwithstanding subdivision (a)(2) of this section, a patient may claim the exemption under this section for a wheelchair lift or automobile hand controls prescribed for the patient after the sale if: (A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle; (B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and (C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered.

(A) The wheelchair lift or automobile hand controls are purchased in conjunction with the purchase of a motor vehicle;

(B) The gross receipts or gross proceeds derived from the sale of the wheelchair lift or automobile hand controls are separately stated on the invoice or bill of sale for the purchase of the motor vehicle; and

(C) The patient has a prescription for the wheelchair lift or automobile hand controls at the time the motor vehicle is registered.

(2) A patient purchasing a wheelchair lift or automobile hand controls directly from a vendor of adaptive medical equipment for subsequent installation shall possess a prescription for the wheelchair lift or automobile hand controls prior to the sale in compliance with subdivision (a)(2) of this section.

Amended by Act 2019, No. 172,§ 1, eff. 10/1/2019.

Acts 1991, No. 414, § 1; 2003, No. 1273, § 2; 2003, No. 1473, § 64; 2007, No. 140, §§ 1, 2; 2007, No. 181, §§ 23, 45; 2007, No. 860, § 5; 2009, No. 384, § 6; 2011, No. 983, § 9.
Ark. Code Ann. § 26-26-720 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-720
Correcting descriptions already on books
Status: in_force

The Attorney General is authorized to have corrected any part description of lands on the books of the Commissioner of State Lands in the manner provided. This authority shall be exercised upon the application of any applicant to purchase or upon application by the Department of Parks, Heritage, and Tourism, the Arkansas Forestry Commission, or the Arkansas State Game and Fish Commission. Amended by Act 2019, No. 910,§ 5709, eff. 7/1/2019. Acts 1935, No. 170, § 7; Pope's Dig., § 13794; A.S.A. 1947, § 84-452.

The Attorney General is authorized to have corrected any part description of lands on the books of the Commissioner of State Lands in the manner provided. This authority shall be exercised upon the application of any applicant to purchase or upon application by the Department of Parks, Heritage, and Tourism, the Arkansas Forestry Commission, or the Arkansas State Game and Fish Commission.

Amended by Act 2019, No. 910,§ 5709, eff. 7/1/2019.

Acts 1935, No. 170, § 7; Pope's Dig., § 13794; A.S.A. 1947, § 84-452.
Ark. Code Ann. § 26-26-304 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-304
Ratio of assessed value to market value in the assessment year that reappraised values are placed on the assessment rolls
Status: in_force

(a) (1) (A) The Assessment Coordination Division shall prepare a ratio study for the purpose of determining the average ratio of full assessed value to the true and full market or actual value of real property, by classifications, in each of the several counties and school districts of the state in the assessment year that reappraised values are placed on the assessment rolls. (B) (i) This ratio study shall be based on sales-to-assessment ratios, supplemented with appraisal to assessment ratios as required to meet generally accepted statistical techniques. (ii) The study shall determine the actual assessment level of real estate as required by law, including the value of agricultural lands that qualify for use and productivity valuation, by classification such as residential, commercial and industrial, agricultural, and other classifications. (iii) No later than January 31 of every year, all counties shall report, by electronic transmission, sales data to the division. The sales data shall include: (a) A listing of each property transferred under a warranty deed or special warranty deed; (b) The consideration paid; (c) The date of the sale; (d) The parcel number; (e) The legal description; (f) The names of the grantor and grantee; (g) The most recent assessed value of the property; and (h) Other data prescribed by the division. (iv) (a) The sales-to-assessment ratio study shall include sales data for the calendar year previous to the assessment year. (b) In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales-to-assessment ratio study may include sales data for the three (3) calendar years previous to the assessment year. (c) The division shall report the preliminary sales-to-assessment ratio studies to the county assessor and county judge on or before March 1 of the assessment year. (2) The division shall supplement the sales-to-assessment ratio with appraisals as required and report the original combined real property ratios to the county assessor and county judge. (3) In conducting the studies, the division shall use generally accepted valuation procedures, statistical compilation, and analysis techniques found in the International Association of Assessing Officers' Standard on Ratio Studies. (b) (1) (A) An annual ratio study for the purpose of determining the average ratio of assessed value to the true and full market or actual value of personal property in each of the several counties of the state shall also be made. (B) This ratio study of personal property shall be based upon a physical examination of the records of each county assessor's office to determine the degree of compliance with the criteria as established by the Arkansas Commercial Personal Property Appraisal Manual. (2) The personal property original ratio study shall be certified by the division to the county judge and county assessor of each county by September 15 of each year. (c) (1) On or before August 1 of each year the county assessor shall report to the division by total of items and value the total assessment of the county as made by the county assessor. (2) (A) The preparer of the tax books shall file a report with the division showing the percent of true market or actual value at which the county equalization board has equalized the assessed values of the property of the county under the county equalization board's jurisdiction for the year, together with an abstract of the adjusted assessment by total of items and value. (B) The report and abstract shall be filed each year no later than thirty (30) days after final adjournment of the county equalization board. (d) (1) Whenever any county assessor or deputy county assessor attends a school or instructional meeting pursuant to the request of the division, he or she shall be entitled to reimbursement for his or her travel expenses, which shall be paid by the division upon filing of a proper claim for the travel expenses. (2) The county assessor and his or her deputies shall also be entitled to reimbursement for travel expenses within the county in performance of their duties as required by this section, which shall be paid by the county. (3) (A) All reimbursements for travel expenses shall be limited to the actual and necessary expenses incurred. (B) The total expenses incurred, other than for transportation, for travel within the county shall not exceed one-half (1/2) the daily maximum amount authorized for travel of state employees within the state, and, for travel outside the county, the amount shall not exceed the daily maximum amount authorized for travel of state employees within the state, in accordance with state travel laws and rules. (C) The transportation expenses shall not exceed the actual amount paid, except that the reimbursement for use of a private automobile shall be at the same rate per mile as is allowed in the reimbursement of state employees under the state travel laws and rules for transportation expenses for each mile actually and necessarily traveled by the automobile, within and without the county. (e) (1) In addition to the other provisions of this section, whenever the September 15 ratio for the classifications of market value real estate, business personal property, auto and other personal property, or agricultural and timber falls below eighteen percent (18%) or above twenty-two percent (22%) of full fair market value, the county shall be deemed to have failed the ratio study and shall be subject to the corrective actions outlined in subsection (f) of this section. (2) Furthermore, when a ratio study determines that the county does not meet the ratio standards found in the International Association of Assessing Officers' Standard on Ratio Studies, the county shall be deemed to have failed the ratio study and shall be subject to the corrective actions outlined in subsection (f) of this section. (3) The division may conduct a county ratio study, in full or in part, at any time that the division determines that a county has engaged in inappropriate assessment roll changes or manipulations. (f) (1) (A) When a county has failed the ratio study, the division shall direct and supervise a detailed market value and assessment value analysis of the area or class indicating a deficiency in order to determine the political subdivisions and neighborhoods or appraisal methodology, or both, in need of assessment value adjustments. (B) When appropriate assessment value adjustments are determined for the county, the county shall place the assessment value adjustments on the assessment rolls of the county in a manner that is most equitable for the taxpayers of the county for taxation according to the laws of this state. (C) (i) The division and counties employing contracted appraisal services shall bear no additional expense for correcting a failed ratio study if the failure is found to be the fault of the contractor. (ii) The contractor shall bear the cost of these additional services. (2) (A) In the case in which a county fails to place the assessment value adjustments on the assessment rolls of the county as directed by the division, the division may notify the disbursing agents of the State of Arkansas to withhold the funds accruing to the county from all sources until the time that the adjustments are made. (B) If the adjustments are not made for one (1) year, the withheld funds shall not be reimbursed to the county and shall be deposited into the State General Government Fund, and withholding shall begin for the following year. (g) (1) If a county is aggrieved at the findings of the division, the county may appeal the findings of the division to the Director of the Assessment Coordination Division. (2) The officials of each unit of government affected shall have the right to examine the records of the division that pertain to the ratio findings or value adjustment order for that unit of government. Amended by Act 2021, No. 278,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 2953, eff. 7/24/2019. Acts 1955, No. 153, §§ 9, 12; 1957, No. 304, § 1; 1959, No. 31, § 1; 1959, No. 244, § 1; 1969, No. 60, § 1; A.S.A. 1947, §§ 84-477, 84-477n; Acts 1987, No. 838, § 1; 1997, No. 440, § 2(g); 1999, No. 1079, § 1; 2001, No. 1131, § 1; 2005, No. 73, § 1; 2005, No. 1772, §§ 1, 2.

(a) (1) (A) The Assessment Coordination Division shall prepare a ratio study for the purpose of determining the average ratio of full assessed value to the true and full market or actual value of real property, by classifications, in each of the several counties and school districts of the state in the assessment year that reappraised values are placed on the assessment rolls. (B) (i) This ratio study shall be based on sales-to-assessment ratios, supplemented with appraisal to assessment ratios as required to meet generally accepted statistical techniques. (ii) The study shall determine the actual assessment level of real estate as required by law, including the value of agricultural lands that qualify for use and productivity valuation, by classification such as residential, commercial and industrial, agricultural, and other classifications. (iii) No later than January 31 of every year, all counties shall report, by electronic transmission, sales data to the division. The sales data shall include: (a) A listing of each property transferred under a warranty deed or special warranty deed; (b) The consideration paid; (c) The date of the sale; (d) The parcel number; (e) The legal description; (f) The names of the grantor and grantee; (g) The most recent assessed value of the property; and (h) Other data prescribed by the division. (iv) (a) The sales-to-assessment ratio study shall include sales data for the calendar year previous to the assessment year. (b) In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales-to-assessment ratio study may include sales data for the three (3) calendar years previous to the assessment year. (c) The division shall report the preliminary sales-to-assessment ratio studies to the county assessor and county judge on or before March 1 of the assessment year. (2) The division shall supplement the sales-to-assessment ratio with appraisals as required and report the original combined real property ratios to the county assessor and county judge. (3) In conducting the studies, the division shall use generally accepted valuation procedures, statistical compilation, and analysis techniques found in the International Association of Assessing Officers' Standard on Ratio Studies.

(1) (A) The Assessment Coordination Division shall prepare a ratio study for the purpose of determining the average ratio of full assessed value to the true and full market or actual value of real property, by classifications, in each of the several counties and school districts of the state in the assessment year that reappraised values are placed on the assessment rolls. (B) (i) This ratio study shall be based on sales-to-assessment ratios, supplemented with appraisal to assessment ratios as required to meet generally accepted statistical techniques. (ii) The study shall determine the actual assessment level of real estate as required by law, including the value of agricultural lands that qualify for use and productivity valuation, by classification such as residential, commercial and industrial, agricultural, and other classifications. (iii) No later than January 31 of every year, all counties shall report, by electronic transmission, sales data to the division. The sales data shall include: (a) A listing of each property transferred under a warranty deed or special warranty deed; (b) The consideration paid; (c) The date of the sale; (d) The parcel number; (e) The legal description; (f) The names of the grantor and grantee; (g) The most recent assessed value of the property; and (h) Other data prescribed by the division. (iv) (a) The sales-to-assessment ratio study shall include sales data for the calendar year previous to the assessment year. (b) In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales-to-assessment ratio study may include sales data for the three (3) calendar years previous to the assessment year. (c) The division shall report the preliminary sales-to-assessment ratio studies to the county assessor and county judge on or before March 1 of the assessment year.

(A) The Assessment Coordination Division shall prepare a ratio study for the purpose of determining the average ratio of full assessed value to the true and full market or actual value of real property, by classifications, in each of the several counties and school districts of the state in the assessment year that reappraised values are placed on the assessment rolls.

(B) (i) This ratio study shall be based on sales-to-assessment ratios, supplemented with appraisal to assessment ratios as required to meet generally accepted statistical techniques. (ii) The study shall determine the actual assessment level of real estate as required by law, including the value of agricultural lands that qualify for use and productivity valuation, by classification such as residential, commercial and industrial, agricultural, and other classifications. (iii) No later than January 31 of every year, all counties shall report, by electronic transmission, sales data to the division. The sales data shall include: (a) A listing of each property transferred under a warranty deed or special warranty deed; (b) The consideration paid; (c) The date of the sale; (d) The parcel number; (e) The legal description; (f) The names of the grantor and grantee; (g) The most recent assessed value of the property; and (h) Other data prescribed by the division. (iv) (a) The sales-to-assessment ratio study shall include sales data for the calendar year previous to the assessment year. (b) In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales-to-assessment ratio study may include sales data for the three (3) calendar years previous to the assessment year. (c) The division shall report the preliminary sales-to-assessment ratio studies to the county assessor and county judge on or before March 1 of the assessment year.

(i) This ratio study shall be based on sales-to-assessment ratios, supplemented with appraisal to assessment ratios as required to meet generally accepted statistical techniques.

(ii) The study shall determine the actual assessment level of real estate as required by law, including the value of agricultural lands that qualify for use and productivity valuation, by classification such as residential, commercial and industrial, agricultural, and other classifications.

(iii) No later than January 31 of every year, all counties shall report, by electronic transmission, sales data to the division. The sales data shall include: (a) A listing of each property transferred under a warranty deed or special warranty deed; (b) The consideration paid; (c) The date of the sale; (d) The parcel number; (e) The legal description; (f) The names of the grantor and grantee; (g) The most recent assessed value of the property; and (h) Other data prescribed by the division.

(a) A listing of each property transferred under a warranty deed or special warranty deed;

(b) The consideration paid;

(c) The date of the sale;

(d) The parcel number;

(e) The legal description;

(f) The names of the grantor and grantee;

(g) The most recent assessed value of the property; and

(h) Other data prescribed by the division.

(iv) (a) The sales-to-assessment ratio study shall include sales data for the calendar year previous to the assessment year. (b) In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales-to-assessment ratio study may include sales data for the three (3) calendar years previous to the assessment year. (c) The division shall report the preliminary sales-to-assessment ratio studies to the county assessor and county judge on or before March 1 of the assessment year.

(a) The sales-to-assessment ratio study shall include sales data for the calendar year previous to the assessment year.

(b) In those instances when the number of appropriate sales from the calendar year previous to the assessment year is insufficient to present a statistically sound sample, the sales-to-assessment ratio study may include sales data for the three (3) calendar years previous to the assessment year.

(c) The division shall report the preliminary sales-to-assessment ratio studies to the county assessor and county judge on or before March 1 of the assessment year.

(2) The division shall supplement the sales-to-assessment ratio with appraisals as required and report the original combined real property ratios to the county assessor and county judge.

(3) In conducting the studies, the division shall use generally accepted valuation procedures, statistical compilation, and analysis techniques found in the International Association of Assessing Officers' Standard on Ratio Studies.

(b) (1) (A) An annual ratio study for the purpose of determining the average ratio of assessed value to the true and full market or actual value of personal property in each of the several counties of the state shall also be made. (B) This ratio study of personal property shall be based upon a physical examination of the records of each county assessor's office to determine the degree of compliance with the criteria as established by the Arkansas Commercial Personal Property Appraisal Manual. (2) The personal property original ratio study shall be certified by the division to the county judge and county assessor of each county by September 15 of each year.

(1) (A) An annual ratio study for the purpose of determining the average ratio of assessed value to the true and full market or actual value of personal property in each of the several counties of the state shall also be made. (B) This ratio study of personal property shall be based upon a physical examination of the records of each county assessor's office to determine the degree of compliance with the criteria as established by the Arkansas Commercial Personal Property Appraisal Manual.

(A) An annual ratio study for the purpose of determining the average ratio of assessed value to the true and full market or actual value of personal property in each of the several counties of the state shall also be made.

(B) This ratio study of personal property shall be based upon a physical examination of the records of each county assessor's office to determine the degree of compliance with the criteria as established by the Arkansas Commercial Personal Property Appraisal Manual.

(2) The personal property original ratio study shall be certified by the division to the county judge and county assessor of each county by September 15 of each year.

(c) (1) On or before August 1 of each year the county assessor shall report to the division by total of items and value the total assessment of the county as made by the county assessor. (2) (A) The preparer of the tax books shall file a report with the division showing the percent of true market or actual value at which the county equalization board has equalized the assessed values of the property of the county under the county equalization board's jurisdiction for the year, together with an abstract of the adjusted assessment by total of items and value. (B) The report and abstract shall be filed each year no later than thirty (30) days after final adjournment of the county equalization board.

(1) On or before August 1 of each year the county assessor shall report to the division by total of items and value the total assessment of the county as made by the county assessor.

(2) (A) The preparer of the tax books shall file a report with the division showing the percent of true market or actual value at which the county equalization board has equalized the assessed values of the property of the county under the county equalization board's jurisdiction for the year, together with an abstract of the adjusted assessment by total of items and value. (B) The report and abstract shall be filed each year no later than thirty (30) days after final adjournment of the county equalization board.

(A) The preparer of the tax books shall file a report with the division showing the percent of true market or actual value at which the county equalization board has equalized the assessed values of the property of the county under the county equalization board's jurisdiction for the year, together with an abstract of the adjusted assessment by total of items and value.

(B) The report and abstract shall be filed each year no later than thirty (30) days after final adjournment of the county equalization board.

(d) (1) Whenever any county assessor or deputy county assessor attends a school or instructional meeting pursuant to the request of the division, he or she shall be entitled to reimbursement for his or her travel expenses, which shall be paid by the division upon filing of a proper claim for the travel expenses. (2) The county assessor and his or her deputies shall also be entitled to reimbursement for travel expenses within the county in performance of their duties as required by this section, which shall be paid by the county. (3) (A) All reimbursements for travel expenses shall be limited to the actual and necessary expenses incurred. (B) The total expenses incurred, other than for transportation, for travel within the county shall not exceed one-half (1/2) the daily maximum amount authorized for travel of state employees within the state, and, for travel outside the county, the amount shall not exceed the daily maximum amount authorized for travel of state employees within the state, in accordance with state travel laws and rules. (C) The transportation expenses shall not exceed the actual amount paid, except that the reimbursement for use of a private automobile shall be at the same rate per mile as is allowed in the reimbursement of state employees under the state travel laws and rules for transportation expenses for each mile actually and necessarily traveled by the automobile, within and without the county.

(1) Whenever any county assessor or deputy county assessor attends a school or instructional meeting pursuant to the request of the division, he or she shall be entitled to reimbursement for his or her travel expenses, which shall be paid by the division upon filing of a proper claim for the travel expenses.

(2) The county assessor and his or her deputies shall also be entitled to reimbursement for travel expenses within the county in performance of their duties as required by this section, which shall be paid by the county.

(3) (A) All reimbursements for travel expenses shall be limited to the actual and necessary expenses incurred. (B) The total expenses incurred, other than for transportation, for travel within the county shall not exceed one-half (1/2) the daily maximum amount authorized for travel of state employees within the state, and, for travel outside the county, the amount shall not exceed the daily maximum amount authorized for travel of state employees within the state, in accordance with state travel laws and rules. (C) The transportation expenses shall not exceed the actual amount paid, except that the reimbursement for use of a private automobile shall be at the same rate per mile as is allowed in the reimbursement of state employees under the state travel laws and rules for transportation expenses for each mile actually and necessarily traveled by the automobile, within and without the county.

(A) All reimbursements for travel expenses shall be limited to the actual and necessary expenses incurred.

(B) The total expenses incurred, other than for transportation, for travel within the county shall not exceed one-half (1/2) the daily maximum amount authorized for travel of state employees within the state, and, for travel outside the county, the amount shall not exceed the daily maximum amount authorized for travel of state employees within the state, in accordance with state travel laws and rules.

(C) The transportation expenses shall not exceed the actual amount paid, except that the reimbursement for use of a private automobile shall be at the same rate per mile as is allowed in the reimbursement of state employees under the state travel laws and rules for transportation expenses for each mile actually and necessarily traveled by the automobile, within and without the county.

(e) (1) In addition to the other provisions of this section, whenever the September 15 ratio for the classifications of market value real estate, business personal property, auto and other personal property, or agricultural and timber falls below eighteen percent (18%) or above twenty-two percent (22%) of full fair market value, the county shall be deemed to have failed the ratio study and shall be subject to the corrective actions outlined in subsection (f) of this section. (2) Furthermore, when a ratio study determines that the county does not meet the ratio standards found in the International Association of Assessing Officers' Standard on Ratio Studies, the county shall be deemed to have failed the ratio study and shall be subject to the corrective actions outlined in subsection (f) of this section. (3) The division may conduct a county ratio study, in full or in part, at any time that the division determines that a county has engaged in inappropriate assessment roll changes or manipulations.

(1) In addition to the other provisions of this section, whenever the September 15 ratio for the classifications of market value real estate, business personal property, auto and other personal property, or agricultural and timber falls below eighteen percent (18%) or above twenty-two percent (22%) of full fair market value, the county shall be deemed to have failed the ratio study and shall be subject to the corrective actions outlined in subsection (f) of this section.

(2) Furthermore, when a ratio study determines that the county does not meet the ratio standards found in the International Association of Assessing Officers' Standard on Ratio Studies, the county shall be deemed to have failed the ratio study and shall be subject to the corrective actions outlined in subsection (f) of this section.

(3) The division may conduct a county ratio study, in full or in part, at any time that the division determines that a county has engaged in inappropriate assessment roll changes or manipulations.

(f) (1) (A) When a county has failed the ratio study, the division shall direct and supervise a detailed market value and assessment value analysis of the area or class indicating a deficiency in order to determine the political subdivisions and neighborhoods or appraisal methodology, or both, in need of assessment value adjustments. (B) When appropriate assessment value adjustments are determined for the county, the county shall place the assessment value adjustments on the assessment rolls of the county in a manner that is most equitable for the taxpayers of the county for taxation according to the laws of this state. (C) (i) The division and counties employing contracted appraisal services shall bear no additional expense for correcting a failed ratio study if the failure is found to be the fault of the contractor. (ii) The contractor shall bear the cost of these additional services. (2) (A) In the case in which a county fails to place the assessment value adjustments on the assessment rolls of the county as directed by the division, the division may notify the disbursing agents of the State of Arkansas to withhold the funds accruing to the county from all sources until the time that the adjustments are made. (B) If the adjustments are not made for one (1) year, the withheld funds shall not be reimbursed to the county and shall be deposited into the State General Government Fund, and withholding shall begin for the following year.

(1) (A) When a county has failed the ratio study, the division shall direct and supervise a detailed market value and assessment value analysis of the area or class indicating a deficiency in order to determine the political subdivisions and neighborhoods or appraisal methodology, or both, in need of assessment value adjustments. (B) When appropriate assessment value adjustments are determined for the county, the county shall place the assessment value adjustments on the assessment rolls of the county in a manner that is most equitable for the taxpayers of the county for taxation according to the laws of this state. (C) (i) The division and counties employing contracted appraisal services shall bear no additional expense for correcting a failed ratio study if the failure is found to be the fault of the contractor. (ii) The contractor shall bear the cost of these additional services.

(A) When a county has failed the ratio study, the division shall direct and supervise a detailed market value and assessment value analysis of the area or class indicating a deficiency in order to determine the political subdivisions and neighborhoods or appraisal methodology, or both, in need of assessment value adjustments.

(B) When appropriate assessment value adjustments are determined for the county, the county shall place the assessment value adjustments on the assessment rolls of the county in a manner that is most equitable for the taxpayers of the county for taxation according to the laws of this state.

(C) (i) The division and counties employing contracted appraisal services shall bear no additional expense for correcting a failed ratio study if the failure is found to be the fault of the contractor. (ii) The contractor shall bear the cost of these additional services.

(i) The division and counties employing contracted appraisal services shall bear no additional expense for correcting a failed ratio study if the failure is found to be the fault of the contractor.

(ii) The contractor shall bear the cost of these additional services.

(2) (A) In the case in which a county fails to place the assessment value adjustments on the assessment rolls of the county as directed by the division, the division may notify the disbursing agents of the State of Arkansas to withhold the funds accruing to the county from all sources until the time that the adjustments are made. (B) If the adjustments are not made for one (1) year, the withheld funds shall not be reimbursed to the county and shall be deposited into the State General Government Fund, and withholding shall begin for the following year.

(A) In the case in which a county fails to place the assessment value adjustments on the assessment rolls of the county as directed by the division, the division may notify the disbursing agents of the State of Arkansas to withhold the funds accruing to the county from all sources until the time that the adjustments are made.

(B) If the adjustments are not made for one (1) year, the withheld funds shall not be reimbursed to the county and shall be deposited into the State General Government Fund, and withholding shall begin for the following year.

(g) (1) If a county is aggrieved at the findings of the division, the county may appeal the findings of the division to the Director of the Assessment Coordination Division. (2) The officials of each unit of government affected shall have the right to examine the records of the division that pertain to the ratio findings or value adjustment order for that unit of government.

(1) If a county is aggrieved at the findings of the division, the county may appeal the findings of the division to the Director of the Assessment Coordination Division.

(2) The officials of each unit of government affected shall have the right to examine the records of the division that pertain to the ratio findings or value adjustment order for that unit of government.

Amended by Act 2021, No. 278,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 2953, eff. 7/24/2019.

Acts 1955, No. 153, §§ 9, 12; 1957, No. 304, § 1; 1959, No. 31, § 1; 1959, No. 244, § 1; 1969, No. 60, § 1; A.S.A. 1947, §§ 84-477, 84-477n; Acts 1987, No. 838, § 1; 1997, No. 440, § 2(g); 1999, No. 1079, § 1; 2001, No. 1131, § 1; 2005, No. 73, § 1; 2005, No. 1772, §§ 1, 2.
Ark. Code Ann. § 26-54-116 — AR Code / Title 26 / Chapter 54 / Section 26-54-116
Powers of Secretary of State
Status: in_force

The Secretary of State is authorized to perform any of the duties that are required of him or her under this chapter. Added by Act 2023, No. 459,§ 12, eff. 8/1/2023.

The Secretary of State is authorized to perform any of the duties that are required of him or her under this chapter.

Added by Act 2023, No. 459,§ 12, eff. 8/1/2023.
Ark. Code Ann. § 26-59-120 — AR Code / Title 26 / Chapter 59 / Section 26-59-120
Duties of probate clerks - Information required
Status: in_force

(a) When letters of administration or letters testamentary are issued by any probate clerk of a county of the State of Arkansas, the probate clerk shall immediately advise the Revenue Division of the Department of Finance and Administration that such letters were granted, giving the name of the executor or administrator and an estimate of the value of the estate of the deceased person so far as the probate clerk is able to ascertain from information obtained, and the number of heirs of the deceased person. (b) The probate clerk of the county shall also furnish the division a certified copy of the appraisement of the real and personal property of each estate when the appraisement of the property of each of the estates is filed with the probate clerk. Acts 1945, No. 156, § 3; A.S.A. 1947, § 63-149.

(a) When letters of administration or letters testamentary are issued by any probate clerk of a county of the State of Arkansas, the probate clerk shall immediately advise the Revenue Division of the Department of Finance and Administration that such letters were granted, giving the name of the executor or administrator and an estimate of the value of the estate of the deceased person so far as the probate clerk is able to ascertain from information obtained, and the number of heirs of the deceased person.

(b) The probate clerk of the county shall also furnish the division a certified copy of the appraisement of the real and personal property of each estate when the appraisement of the property of each of the estates is filed with the probate clerk.

Acts 1945, No. 156, § 3; A.S.A. 1947, § 63-149.
Ark. Code Ann. § 26-18-1110 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1110
Jurisdiction
Status: in_force

(a) The Tax Appeals Commission has administrative jurisdiction to: (1) Except as otherwise provided in this section, hear disputes involving all state taxes administered by the Secretary of the Department of Finance and Administration; (2) Hear a matter properly before the commission regardless of whether the taxpayer has paid to the Department of Finance and Administration some or all of the disputed tax or other amounts before or during the pendency of proceedings before the commission; (3) Consistent with a decision issued by the commission, compel the secretary to: (A) Issue a final assessment; (B) Issue a refund; (C) Reduce, set aside, alter, change, or remedy an action by the department that is subject to appeal, if appropriate under state law; or (D) Take other appropriate action; and (4) (A) Except as provided in subdivision (a)(4)(B) of this section, extend a deadline provided under this subchapter. (B) The commission shall not extend the deadline for: (i) A taxpayer to file a petition under § 26-18-1113 ; or (ii) The commission to issue a decision, except as otherwise provided under § 26-18-1116(b) . (b) The commission does not have jurisdiction to: (1) Hear disputes involving taxes that are excepted from the Arkansas Tax Procedure Act under § 26-18-102 ; (2) Decide questions regarding the constitutionality of the application of statutes to a taxpayer or the constitutionality of rules promulgated by the department; (3) Hear a claim for protection against enforcement of an illegal exaction under Arkansas Constitution, Article 16, § 13; (4) Hear or decide claims for which the Office of Hearings and Appeals has issued an administrative decision; or (5) Hear or decide a claim that is the subject of pending litigation. (c) Upon the creation of the commission: (1) The Office of Hearings and Appeals shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued before January 1, 2023; (2) The commission shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued on or after January 1, 2023; and (3) A taxpayer that has a matter pending before the Office of Hearings and Appeals for which a hearing or prehearing has not been held may elect to have the taxpayer's matter transferred to the commission. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) The Tax Appeals Commission has administrative jurisdiction to: (1) Except as otherwise provided in this section, hear disputes involving all state taxes administered by the Secretary of the Department of Finance and Administration; (2) Hear a matter properly before the commission regardless of whether the taxpayer has paid to the Department of Finance and Administration some or all of the disputed tax or other amounts before or during the pendency of proceedings before the commission; (3) Consistent with a decision issued by the commission, compel the secretary to: (A) Issue a final assessment; (B) Issue a refund; (C) Reduce, set aside, alter, change, or remedy an action by the department that is subject to appeal, if appropriate under state law; or (D) Take other appropriate action; and (4) (A) Except as provided in subdivision (a)(4)(B) of this section, extend a deadline provided under this subchapter. (B) The commission shall not extend the deadline for: (i) A taxpayer to file a petition under § 26-18-1113 ; or (ii) The commission to issue a decision, except as otherwise provided under § 26-18-1116(b) .

(1) Except as otherwise provided in this section, hear disputes involving all state taxes administered by the Secretary of the Department of Finance and Administration;

(2) Hear a matter properly before the commission regardless of whether the taxpayer has paid to the Department of Finance and Administration some or all of the disputed tax or other amounts before or during the pendency of proceedings before the commission;

(3) Consistent with a decision issued by the commission, compel the secretary to: (A) Issue a final assessment; (B) Issue a refund; (C) Reduce, set aside, alter, change, or remedy an action by the department that is subject to appeal, if appropriate under state law; or (D) Take other appropriate action; and

(A) Issue a final assessment;

(B) Issue a refund;

(C) Reduce, set aside, alter, change, or remedy an action by the department that is subject to appeal, if appropriate under state law; or

(D) Take other appropriate action; and

(4) (A) Except as provided in subdivision (a)(4)(B) of this section, extend a deadline provided under this subchapter. (B) The commission shall not extend the deadline for: (i) A taxpayer to file a petition under § 26-18-1113 ; or (ii) The commission to issue a decision, except as otherwise provided under § 26-18-1116(b) .

(A) Except as provided in subdivision (a)(4)(B) of this section, extend a deadline provided under this subchapter.

(B) The commission shall not extend the deadline for: (i) A taxpayer to file a petition under § 26-18-1113 ; or (ii) The commission to issue a decision, except as otherwise provided under § 26-18-1116(b) .

(i) A taxpayer to file a petition under § 26-18-1113 ; or

(ii) The commission to issue a decision, except as otherwise provided under § 26-18-1116(b) .

(b) The commission does not have jurisdiction to: (1) Hear disputes involving taxes that are excepted from the Arkansas Tax Procedure Act under § 26-18-102 ; (2) Decide questions regarding the constitutionality of the application of statutes to a taxpayer or the constitutionality of rules promulgated by the department; (3) Hear a claim for protection against enforcement of an illegal exaction under Arkansas Constitution, Article 16, § 13; (4) Hear or decide claims for which the Office of Hearings and Appeals has issued an administrative decision; or (5) Hear or decide a claim that is the subject of pending litigation.

(1) Hear disputes involving taxes that are excepted from the Arkansas Tax Procedure Act under § 26-18-102 ;

(2) Decide questions regarding the constitutionality of the application of statutes to a taxpayer or the constitutionality of rules promulgated by the department;

(3) Hear a claim for protection against enforcement of an illegal exaction under Arkansas Constitution, Article 16, § 13;

(4) Hear or decide claims for which the Office of Hearings and Appeals has issued an administrative decision; or

(5) Hear or decide a claim that is the subject of pending litigation.

(c) Upon the creation of the commission: (1) The Office of Hearings and Appeals shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued before January 1, 2023; (2) The commission shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued on or after January 1, 2023; and (3) A taxpayer that has a matter pending before the Office of Hearings and Appeals for which a hearing or prehearing has not been held may elect to have the taxpayer's matter transferred to the commission.

(1) The Office of Hearings and Appeals shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued before January 1, 2023;

(2) The commission shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued on or after January 1, 2023; and

(3) A taxpayer that has a matter pending before the Office of Hearings and Appeals for which a hearing or prehearing has not been held may elect to have the taxpayer's matter transferred to the commission.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-78-116 — AR Code / Title 26 / Chapter 78 / Section 26-78-116
Obligation of bonds - Payment
Status: in_force

(a) Revenue bonds issued under this chapter shall not be general obligations of the county or of the municipality but shall be special obligations, and in no event shall the revenue bonds issued under this chapter constitute an indebtedness of the county or the municipality within the meaning of any constitutional or statutory limitation. It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter and that it does not constitute an indebtedness of the county or municipality within any constitutional or statutory limitation. (b) The principal of and interest on the revenue bonds shall be payable from the net revenues derived from collections of the County and Municipality Vehicle Tax. Net revenues are defined as the revenues which are available to the county treasurer and the municipal treasurer after payment of the cost of duplicate receipts, windshield stickers, or other types of identification attached to vehicles as required under this chapter, and payment of collector's commissions, all as specified in this chapter. In this regard, provision may be made for the depositing of the net revenues into a special trust fund to be used for no other purpose than that specified in the authorizing order of the county court or the authorizing ordinance of the municipality. (c) Provision may be made in the authorizing order or the authorizing ordinance, or in any indenture provided for therein, for the pledging of all or a specified portion of the proceeds of the net revenues to a particular bond issue, with or without provision for subsequent issues payable from the net revenues on such terms and pursuant to such conditions as may be specified, or a specified portion of the net revenues may be set aside for a particular bond issue, with that bond issue having no call or pledge on the remaining portion of the net revenues which shall then be available for the purposes authorized by this chapter or for the pledging to subsequent bond issues. (d) (1) Once any bonds are issued by a county or by a municipality, then the tax, the net revenues of which are pledged to the bonds, shall constitute and be deemed to be a continuing annual tax which shall not and cannot be made to terminate and which must be collected each year thereafter, without the necessity for any further or additional action by the levying body, for as long as shall be necessary to pay in full the entire principal of and interest on all revenue bonds issued under this chapter to the payment of which the revenues are pledged. (2) In this regard, however, if a municipality has issued bonds and pledged thereto the revenues received by it under § 26-78-108(a)(1) , the vehicle tax levied by the county shall be a continuing annual tax only in the municipalities that have pledged the revenues to bonds to the extent of the pledge. If the county quorum court does not levy the county tax for any year thereafter, the continuing annual tax applicable to a municipality shall by that fact become a municipal tax to be collected and handled under the applicable provisions of this chapter as though levied by the municipality under this chapter. Acts 1965, No. 446, § 11; A.S.A. 1947, § 76-2311.

(a) Revenue bonds issued under this chapter shall not be general obligations of the county or of the municipality but shall be special obligations, and in no event shall the revenue bonds issued under this chapter constitute an indebtedness of the county or the municipality within the meaning of any constitutional or statutory limitation. It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter and that it does not constitute an indebtedness of the county or municipality within any constitutional or statutory limitation.

(b) The principal of and interest on the revenue bonds shall be payable from the net revenues derived from collections of the County and Municipality Vehicle Tax. Net revenues are defined as the revenues which are available to the county treasurer and the municipal treasurer after payment of the cost of duplicate receipts, windshield stickers, or other types of identification attached to vehicles as required under this chapter, and payment of collector's commissions, all as specified in this chapter. In this regard, provision may be made for the depositing of the net revenues into a special trust fund to be used for no other purpose than that specified in the authorizing order of the county court or the authorizing ordinance of the municipality.

(c) Provision may be made in the authorizing order or the authorizing ordinance, or in any indenture provided for therein, for the pledging of all or a specified portion of the proceeds of the net revenues to a particular bond issue, with or without provision for subsequent issues payable from the net revenues on such terms and pursuant to such conditions as may be specified, or a specified portion of the net revenues may be set aside for a particular bond issue, with that bond issue having no call or pledge on the remaining portion of the net revenues which shall then be available for the purposes authorized by this chapter or for the pledging to subsequent bond issues.

(d) (1) Once any bonds are issued by a county or by a municipality, then the tax, the net revenues of which are pledged to the bonds, shall constitute and be deemed to be a continuing annual tax which shall not and cannot be made to terminate and which must be collected each year thereafter, without the necessity for any further or additional action by the levying body, for as long as shall be necessary to pay in full the entire principal of and interest on all revenue bonds issued under this chapter to the payment of which the revenues are pledged. (2) In this regard, however, if a municipality has issued bonds and pledged thereto the revenues received by it under § 26-78-108(a)(1) , the vehicle tax levied by the county shall be a continuing annual tax only in the municipalities that have pledged the revenues to bonds to the extent of the pledge. If the county quorum court does not levy the county tax for any year thereafter, the continuing annual tax applicable to a municipality shall by that fact become a municipal tax to be collected and handled under the applicable provisions of this chapter as though levied by the municipality under this chapter.

(1) Once any bonds are issued by a county or by a municipality, then the tax, the net revenues of which are pledged to the bonds, shall constitute and be deemed to be a continuing annual tax which shall not and cannot be made to terminate and which must be collected each year thereafter, without the necessity for any further or additional action by the levying body, for as long as shall be necessary to pay in full the entire principal of and interest on all revenue bonds issued under this chapter to the payment of which the revenues are pledged.

(2) In this regard, however, if a municipality has issued bonds and pledged thereto the revenues received by it under § 26-78-108(a)(1) , the vehicle tax levied by the county shall be a continuing annual tax only in the municipalities that have pledged the revenues to bonds to the extent of the pledge. If the county quorum court does not levy the county tax for any year thereafter, the continuing annual tax applicable to a municipality shall by that fact become a municipal tax to be collected and handled under the applicable provisions of this chapter as though levied by the municipality under this chapter.

Acts 1965, No. 446, § 11; A.S.A. 1947, § 76-2311.
Ark. Code Ann. § 26-51-439 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-439
Capitalization of certain expenses
Status: in_force

(a) Title 26 U.S.C. § 263A(a)-(h) , as in effect on January 1, 2019, regarding capitalization and inclusion in inventory costs of certain expenses, are adopted for the purpose of computing Arkansas income tax liability. (b) Title 26 U.S.C. § 195 , as in effect on January 1, 2001, regarding capitalization and amortization of a corporation's start-up expenses, is adopted for the purpose of computing Arkansas income tax liability. (c) Title 26 U.S.C. § 248 , as in effect on January 1, 2005, regarding capitalization and amortization of a corporation's organizational expenses, is adopted for the purpose of computing Arkansas income tax liability. (d) Title 26 U.S.C. § 709 , as in effect on January 1, 2007, regarding the amortization of partnership organizational expenses, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2019, No. 870,§ 11, eff. for tax years beginning on or after 1/1/2019. Acts 1989, No. 826, § 8; 2001, No. 773, § 9; 2005, No. 675, § 12; 2007, No. 218, §§ 29, 30.

(a) Title 26 U.S.C. § 263A(a)-(h) , as in effect on January 1, 2019, regarding capitalization and inclusion in inventory costs of certain expenses, are adopted for the purpose of computing Arkansas income tax liability.

(b) Title 26 U.S.C. § 195 , as in effect on January 1, 2001, regarding capitalization and amortization of a corporation's start-up expenses, is adopted for the purpose of computing Arkansas income tax liability.

(c) Title 26 U.S.C. § 248 , as in effect on January 1, 2005, regarding capitalization and amortization of a corporation's organizational expenses, is adopted for the purpose of computing Arkansas income tax liability.

(d) Title 26 U.S.C. § 709 , as in effect on January 1, 2007, regarding the amortization of partnership organizational expenses, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2019, No. 870,§ 11, eff. for tax years beginning on or after 1/1/2019.

Acts 1989, No. 826, § 8; 2001, No. 773, § 9; 2005, No. 675, § 12; 2007, No. 218, §§ 29, 30.
Ark. Code Ann. § 26-18-904 — AR Code / Title 26 / Chapter 18 / Subchapter 9 / Section 26-18-904
Collection activity - Erroneous action - Claim for damages
Status: in_force

(a) A claim may be filed with the Department of Finance and Administration for any actual damages sustained as a result of any erroneous action taken in a collection activity. Each claimant applying for reimbursement shall file a claim in such form as may be prescribed by the Secretary of the Department of Finance and Administration. In order for the claim to be granted, the claimant must establish that: (1) The actual damage resulted from an error made by the Revenue Division of the Department of Finance and Administration; and (2) Prior to the actual damage, the taxpayer responded to all contacts by the division and provided all requested information or documentation sufficient to establish the taxpayer's position. This provision may be waived for reasonable cause. (b) (1) (A) Claims made pursuant to this section shall be filed within ninety (90) calendar days after the date the actual damage was sustained. (B) Within thirty (30) calendar days after the date the claim is received, the claim shall be approved or denied. (2) If a claim is denied, the taxpayer shall be notified in writing of the reason for the denial of the claim. Amended by Act 2019, No. 910,§ 3640, eff. 7/1/2019. Acts 1991, No. 998, § 5.

(a) A claim may be filed with the Department of Finance and Administration for any actual damages sustained as a result of any erroneous action taken in a collection activity. Each claimant applying for reimbursement shall file a claim in such form as may be prescribed by the Secretary of the Department of Finance and Administration. In order for the claim to be granted, the claimant must establish that: (1) The actual damage resulted from an error made by the Revenue Division of the Department of Finance and Administration; and (2) Prior to the actual damage, the taxpayer responded to all contacts by the division and provided all requested information or documentation sufficient to establish the taxpayer's position. This provision may be waived for reasonable cause.

(1) The actual damage resulted from an error made by the Revenue Division of the Department of Finance and Administration; and

(2) Prior to the actual damage, the taxpayer responded to all contacts by the division and provided all requested information or documentation sufficient to establish the taxpayer's position. This provision may be waived for reasonable cause.

(b) (1) (A) Claims made pursuant to this section shall be filed within ninety (90) calendar days after the date the actual damage was sustained. (B) Within thirty (30) calendar days after the date the claim is received, the claim shall be approved or denied. (2) If a claim is denied, the taxpayer shall be notified in writing of the reason for the denial of the claim.

(1) (A) Claims made pursuant to this section shall be filed within ninety (90) calendar days after the date the actual damage was sustained. (B) Within thirty (30) calendar days after the date the claim is received, the claim shall be approved or denied.

(A) Claims made pursuant to this section shall be filed within ninety (90) calendar days after the date the actual damage was sustained.

(B) Within thirty (30) calendar days after the date the claim is received, the claim shall be approved or denied.

(2) If a claim is denied, the taxpayer shall be notified in writing of the reason for the denial of the claim.

Amended by Act 2019, No. 910,§ 3640, eff. 7/1/2019.

Acts 1991, No. 998, § 5.
Ark. Code Ann. § 26-74-604 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-604
Form of ballot
Status: in_force

(a) The ballot for an election called under § 26-74-603(b) shall be substantially in the form and of the content determined by the quorum court of the eligible county. (b) In addition to the question of the levy of the tax, the ballot for the election called under § 26-74-603(b) at the request of the local board may provide for the dissolution of the district pursuant to the merger of the community college into the qualified university. (c) (1) The ballot for an election called under § 26-74-603(b) may provide for an effective date for the levy of the tax under § 26-74-605(g) for termination or reduction of the tax after a specified period and for restrictions on the power to repeal or reduce the tax if the agreement for merger is entered into in reliance on such restrictions. (2) The period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years. (d) (1) The ballot for an election called under § 26-74-603(c) on the question of an extension of the period for the levy of the tax and the period during which the tax cannot be reduced or repealed shall state the period during which the levy of the tax is to be extended and the new period during which the tax cannot be reduced or repealed. (2) After giving effect to the proposed extension period, the period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years from the effective date of the tax. Amended by Act 2013, No. 1087,§ 2, eff. 8/16/2013. Acts 2001, No. 1796, § 1.

(a) The ballot for an election called under § 26-74-603(b) shall be substantially in the form and of the content determined by the quorum court of the eligible county.

(b) In addition to the question of the levy of the tax, the ballot for the election called under § 26-74-603(b) at the request of the local board may provide for the dissolution of the district pursuant to the merger of the community college into the qualified university.

(c) (1) The ballot for an election called under § 26-74-603(b) may provide for an effective date for the levy of the tax under § 26-74-605(g) for termination or reduction of the tax after a specified period and for restrictions on the power to repeal or reduce the tax if the agreement for merger is entered into in reliance on such restrictions. (2) The period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years.

(1) The ballot for an election called under § 26-74-603(b) may provide for an effective date for the levy of the tax under § 26-74-605(g) for termination or reduction of the tax after a specified period and for restrictions on the power to repeal or reduce the tax if the agreement for merger is entered into in reliance on such restrictions.

(2) The period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years.

(d) (1) The ballot for an election called under § 26-74-603(c) on the question of an extension of the period for the levy of the tax and the period during which the tax cannot be reduced or repealed shall state the period during which the levy of the tax is to be extended and the new period during which the tax cannot be reduced or repealed. (2) After giving effect to the proposed extension period, the period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years from the effective date of the tax.

(1) The ballot for an election called under § 26-74-603(c) on the question of an extension of the period for the levy of the tax and the period during which the tax cannot be reduced or repealed shall state the period during which the levy of the tax is to be extended and the new period during which the tax cannot be reduced or repealed.

(2) After giving effect to the proposed extension period, the period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years from the effective date of the tax.

Amended by Act 2013, No. 1087,§ 2, eff. 8/16/2013.

Acts 2001, No. 1796, § 1.
Ark. Code Ann. § 26-58-111 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-111
Rate of tax - Definition
Status: in_force

The severance tax is to be predicated upon the quantity severed and at the following rates: (1) On barite, bauxite, titanium ore, manganese and manganiferous ores, zinc ore, and cinnabar, fifteen cents (15¢) per ton of two thousand pounds (2,000 lbs.); (2) On coal, lignite, and iron ore, two cents (2¢) per ton of two thousand pounds (2,000 lbs.); (3) On gypsum not used for manufacturing within Arkansas into ultimate consumer's goods, or sold for manufacturing within Arkansas into ultimate consumer's goods, and chemical grade limestone, silica sand, and dimension stone, one and one-half cents (11/2¢) per ton of two thousand pounds (2,000 lbs.); (4) On crushed stone including, but not limited to, chert, granite, slate, novaculite, and limestone, and on construction sand, gravel, clay, chalk, shale, and marl, one cent (1¢) per ton of two thousand pounds (2,000 lbs.); (5) On natural gas, the following percent of the market value of the natural gas severed within the State of Arkansas: (A) On new discovery gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-half percent (1.5%) for the time period provided in § 26-58-127(a) ; (B) On high-cost gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-half percent (1.5%) for the time periods provided in § 26-58-127(b) ; (C) On marginal gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-quarter percent (1.25%); and (D) On all natural gas that is not defined as new discovery gas, high-cost gas, or marginal gas, the severance tax rate shall be five percent (5%); (6) (A) On oil, five percent (5%) of the market value at time and point of severance. (B) However, whenever the production of oil from a well which is measured separately or from a group of wells which is measured separately, including any well or wells that are utilized for the injection of salt water or other effluents for pressure maintenance or secondary recovery purposes, averages ten (10) barrels or less per well per day during any calendar month, the privilege or license tax on oil produced from that well or group of wells during that month shall be computed at the rate of four percent (4%) of the market value at time and point of severance. (C) The Secretary of the Department of Finance and Administration shall have the power to promulgate such reasonable rules as shall be necessary to effectively enforce the foregoing provisions; (7) On timber, the tax shall be collected, reported, and remitted by each primary processor and shall be computed on the weight of such timber as determined at the last time the timber is weighed prior to undergoing the first processing after severance thereof and shall be at the following rates: (A) On all pine timber, seventeen and eight-tenths cents (17.8¢) per ton of two thousand pounds (2,000 lbs.); (B) On all other timber, twelve and five-tenths cents (12.5¢) per ton of two thousand pounds (2,000 lbs.); and (C) (i) If any primary processor of timber is unable to weigh the timber as required herein because an approved weight scale is not available, the primary processor shall use the following conversion factors to convert other measurements of timber to weight: PRODUCT CONVERSION FACTORS SAWTIMBER: Pine 16,000 Lbs./MBF Doyle All Other 16,000 Lbs./MBF Doyle PULPWOOD: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. POSTS OR POLES: Less than 10' in length 30 Posts/Ton POSTS OR POLES: 10'-16' in length 15 Posts/Ton POLES OR PILING: Greater than 16' in length 40 Lineal Ft./Ton SPLIT CORDS 6,000 Lbs./Cord-128 Cu. Ft. VENEER CORDS 5,000 Lbs./Cord-128 Cu. Ft. HANDLE AND OTHER CORDS 6,000 Lbs./Cord-128 Cu. Ft. CHEMICAL CORDS 6,000 Lbs./Cord-128 Cu. Ft. WHOLE TREE CHIPS: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. (ii) If the above conversion factors are not appropriate for conversion of any particular measurement of timber to weight, the secretary, with the advice and approval of the Arkansas Forestry Commission, shall develop an appropriate conversion procedure to produce equivalent rates; (8) On diamonds, fuller's earth, ochre, natural asphalt, native sulphur, salt, pearls and other precious stones, whetstone, novaculite, and on all other natural resources, except gypsum, not otherwise specifically identified under the severance tax laws of this state, except mussel shells, five percent (5%) of the fair market value at the time of severance; (9) On salt water whose naturally dissolved components, or solutes, are used as source raw materials for bromine and other products derived from the same salt water used in the bromine production, two dollars and forty-five cents ($2.45) per one thousand (1,000) barrels, forty-two thousand United States gallons (42,000 U.S. gals.); and (10) (A) Except as provided in subdivision (10)(B) of this section, on all other natural resources not otherwise specifically identified under the severance tax laws of this state, five percent (5%) of the market value at time and point of severance. (B) (i) Biomass used primarily for the purpose of biofuel production is not subject to a severance tax. (ii) As used in subdivision (10)(B)(i) of this section, "biomass" means any woody biomass that is grown for use in biofuels and is not grown for the production of other timber products. Amended by Act 2019, No. 315,§ 3044, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4236, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4235, eff. 7/1/2019. Acts 1947, No. 136, § 2; 1949, No. 469, § 1; 1953, No. 42, § 9; 1953, No. 322, § 1; 1957, No. 21, § 1; 1957, No. 150, § 1; 1957, No. 263, § 1; 1959, No. 93, § 1; 1959, No. 129, §§ 1, 2; 1967, No. 379, § 1; 1971, No. 147, § 1; 1977, No. 388, §§ 3, 4; 1981, No. 617, § 1; 1983, No. 254, § 2; 1983, No. 874, § 1; A.S.A. 1947, § 84-2102; Acts 1993, No. 25, § 1; 1993, No. 1156, § 3; 1995, No. 356, § 1; 2008 (1st Ex. Sess.), No. 4, § 7; 2008 (1st Ex. Sess.), No. 5, § 7; 2009, No. 655, §§ 99, 100; 2009, No. 737, § 1.

The severance tax is to be predicated upon the quantity severed and at the following rates:

(1) On barite, bauxite, titanium ore, manganese and manganiferous ores, zinc ore, and cinnabar, fifteen cents (15¢) per ton of two thousand pounds (2,000 lbs.);

(2) On coal, lignite, and iron ore, two cents (2¢) per ton of two thousand pounds (2,000 lbs.);

(3) On gypsum not used for manufacturing within Arkansas into ultimate consumer's goods, or sold for manufacturing within Arkansas into ultimate consumer's goods, and chemical grade limestone, silica sand, and dimension stone, one and one-half cents (11/2¢) per ton of two thousand pounds (2,000 lbs.);

(4) On crushed stone including, but not limited to, chert, granite, slate, novaculite, and limestone, and on construction sand, gravel, clay, chalk, shale, and marl, one cent (1¢) per ton of two thousand pounds (2,000 lbs.);

(5) On natural gas, the following percent of the market value of the natural gas severed within the State of Arkansas: (A) On new discovery gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-half percent (1.5%) for the time period provided in § 26-58-127(a) ; (B) On high-cost gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-half percent (1.5%) for the time periods provided in § 26-58-127(b) ; (C) On marginal gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-quarter percent (1.25%); and (D) On all natural gas that is not defined as new discovery gas, high-cost gas, or marginal gas, the severance tax rate shall be five percent (5%);

(A) On new discovery gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-half percent (1.5%) for the time period provided in § 26-58-127(a) ;

(B) On high-cost gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-half percent (1.5%) for the time periods provided in § 26-58-127(b) ;

(C) On marginal gas, as defined in § 26-58-101 , the severance tax rate shall be one and one-quarter percent (1.25%); and

(D) On all natural gas that is not defined as new discovery gas, high-cost gas, or marginal gas, the severance tax rate shall be five percent (5%);

(6) (A) On oil, five percent (5%) of the market value at time and point of severance. (B) However, whenever the production of oil from a well which is measured separately or from a group of wells which is measured separately, including any well or wells that are utilized for the injection of salt water or other effluents for pressure maintenance or secondary recovery purposes, averages ten (10) barrels or less per well per day during any calendar month, the privilege or license tax on oil produced from that well or group of wells during that month shall be computed at the rate of four percent (4%) of the market value at time and point of severance. (C) The Secretary of the Department of Finance and Administration shall have the power to promulgate such reasonable rules as shall be necessary to effectively enforce the foregoing provisions;

(A) On oil, five percent (5%) of the market value at time and point of severance.

(B) However, whenever the production of oil from a well which is measured separately or from a group of wells which is measured separately, including any well or wells that are utilized for the injection of salt water or other effluents for pressure maintenance or secondary recovery purposes, averages ten (10) barrels or less per well per day during any calendar month, the privilege or license tax on oil produced from that well or group of wells during that month shall be computed at the rate of four percent (4%) of the market value at time and point of severance.

(C) The Secretary of the Department of Finance and Administration shall have the power to promulgate such reasonable rules as shall be necessary to effectively enforce the foregoing provisions;

(7) On timber, the tax shall be collected, reported, and remitted by each primary processor and shall be computed on the weight of such timber as determined at the last time the timber is weighed prior to undergoing the first processing after severance thereof and shall be at the following rates: (A) On all pine timber, seventeen and eight-tenths cents (17.8¢) per ton of two thousand pounds (2,000 lbs.); (B) On all other timber, twelve and five-tenths cents (12.5¢) per ton of two thousand pounds (2,000 lbs.); and (C) (i) If any primary processor of timber is unable to weigh the timber as required herein because an approved weight scale is not available, the primary processor shall use the following conversion factors to convert other measurements of timber to weight: PRODUCT CONVERSION FACTORS SAWTIMBER: Pine 16,000 Lbs./MBF Doyle All Other 16,000 Lbs./MBF Doyle PULPWOOD: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. POSTS OR POLES: Less than 10' in length 30 Posts/Ton POSTS OR POLES: 10'-16' in length 15 Posts/Ton POLES OR PILING: Greater than 16' in length 40 Lineal Ft./Ton SPLIT CORDS 6,000 Lbs./Cord-128 Cu. Ft. VENEER CORDS 5,000 Lbs./Cord-128 Cu. Ft. HANDLE AND OTHER CORDS 6,000 Lbs./Cord-128 Cu. Ft. CHEMICAL CORDS 6,000 Lbs./Cord-128 Cu. Ft. WHOLE TREE CHIPS: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. (ii) If the above conversion factors are not appropriate for conversion of any particular measurement of timber to weight, the secretary, with the advice and approval of the Arkansas Forestry Commission, shall develop an appropriate conversion procedure to produce equivalent rates;

(A) On all pine timber, seventeen and eight-tenths cents (17.8¢) per ton of two thousand pounds (2,000 lbs.);

(B) On all other timber, twelve and five-tenths cents (12.5¢) per ton of two thousand pounds (2,000 lbs.); and

(C) (i) If any primary processor of timber is unable to weigh the timber as required herein because an approved weight scale is not available, the primary processor shall use the following conversion factors to convert other measurements of timber to weight: PRODUCT CONVERSION FACTORS SAWTIMBER: Pine 16,000 Lbs./MBF Doyle All Other 16,000 Lbs./MBF Doyle PULPWOOD: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. POSTS OR POLES: Less than 10' in length 30 Posts/Ton POSTS OR POLES: 10'-16' in length 15 Posts/Ton POLES OR PILING: Greater than 16' in length 40 Lineal Ft./Ton SPLIT CORDS 6,000 Lbs./Cord-128 Cu. Ft. VENEER CORDS 5,000 Lbs./Cord-128 Cu. Ft. HANDLE AND OTHER CORDS 6,000 Lbs./Cord-128 Cu. Ft. CHEMICAL CORDS 6,000 Lbs./Cord-128 Cu. Ft. WHOLE TREE CHIPS: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. (ii) If the above conversion factors are not appropriate for conversion of any particular measurement of timber to weight, the secretary, with the advice and approval of the Arkansas Forestry Commission, shall develop an appropriate conversion procedure to produce equivalent rates;

(i) If any primary processor of timber is unable to weigh the timber as required herein because an approved weight scale is not available, the primary processor shall use the following conversion factors to convert other measurements of timber to weight: PRODUCT CONVERSION FACTORS SAWTIMBER: Pine 16,000 Lbs./MBF Doyle All Other 16,000 Lbs./MBF Doyle PULPWOOD: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. POSTS OR POLES: Less than 10' in length 30 Posts/Ton POSTS OR POLES: 10'-16' in length 15 Posts/Ton POLES OR PILING: Greater than 16' in length 40 Lineal Ft./Ton SPLIT CORDS 6,000 Lbs./Cord-128 Cu. Ft. VENEER CORDS 5,000 Lbs./Cord-128 Cu. Ft. HANDLE AND OTHER CORDS 6,000 Lbs./Cord-128 Cu. Ft. CHEMICAL CORDS 6,000 Lbs./Cord-128 Cu. Ft. WHOLE TREE CHIPS: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft.

PRODUCT CONVERSION FACTORS SAWTIMBER: Pine 16,000 Lbs./MBF Doyle All Other 16,000 Lbs./MBF Doyle PULPWOOD: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft. POSTS OR POLES: Less than 10' in length 30 Posts/Ton POSTS OR POLES: 10'-16' in length 15 Posts/Ton POLES OR PILING: Greater than 16' in length 40 Lineal Ft./Ton SPLIT CORDS 6,000 Lbs./Cord-128 Cu. Ft. VENEER CORDS 5,000 Lbs./Cord-128 Cu. Ft. HANDLE AND OTHER CORDS 6,000 Lbs./Cord-128 Cu. Ft. CHEMICAL CORDS 6,000 Lbs./Cord-128 Cu. Ft. WHOLE TREE CHIPS: Pine 5,000 Lbs./Cord-128 Cu. Ft. All Other 6,000 Lbs./Cord-128 Cu. Ft.

PRODUCT

CONVERSION FACTORS

SAWTIMBER:

Pine

16,000 Lbs./MBF Doyle

All Other

16,000 Lbs./MBF Doyle

PULPWOOD:

Pine

5,000 Lbs./Cord-128 Cu. Ft.

All Other

6,000 Lbs./Cord-128 Cu. Ft.

POSTS OR POLES:

Less than 10' in length

30 Posts/Ton

POSTS OR POLES:

10'-16' in length

15 Posts/Ton

POLES OR PILING:

Greater than 16' in length

40 Lineal Ft./Ton

SPLIT CORDS

6,000 Lbs./Cord-128 Cu. Ft.

VENEER CORDS

5,000 Lbs./Cord-128 Cu. Ft.

HANDLE AND OTHER CORDS

6,000 Lbs./Cord-128 Cu. Ft.

CHEMICAL CORDS

6,000 Lbs./Cord-128 Cu. Ft.

WHOLE TREE CHIPS:

Pine

5,000 Lbs./Cord-128 Cu. Ft.

All Other

6,000 Lbs./Cord-128 Cu. Ft.

(ii) If the above conversion factors are not appropriate for conversion of any particular measurement of timber to weight, the secretary, with the advice and approval of the Arkansas Forestry Commission, shall develop an appropriate conversion procedure to produce equivalent rates;

(8) On diamonds, fuller's earth, ochre, natural asphalt, native sulphur, salt, pearls and other precious stones, whetstone, novaculite, and on all other natural resources, except gypsum, not otherwise specifically identified under the severance tax laws of this state, except mussel shells, five percent (5%) of the fair market value at the time of severance;

(9) On salt water whose naturally dissolved components, or solutes, are used as source raw materials for bromine and other products derived from the same salt water used in the bromine production, two dollars and forty-five cents ($2.45) per one thousand (1,000) barrels, forty-two thousand United States gallons (42,000 U.S. gals.); and

(10) (A) Except as provided in subdivision (10)(B) of this section, on all other natural resources not otherwise specifically identified under the severance tax laws of this state, five percent (5%) of the market value at time and point of severance. (B) (i) Biomass used primarily for the purpose of biofuel production is not subject to a severance tax. (ii) As used in subdivision (10)(B)(i) of this section, "biomass" means any woody biomass that is grown for use in biofuels and is not grown for the production of other timber products.

(A) Except as provided in subdivision (10)(B) of this section, on all other natural resources not otherwise specifically identified under the severance tax laws of this state, five percent (5%) of the market value at time and point of severance.

(B) (i) Biomass used primarily for the purpose of biofuel production is not subject to a severance tax. (ii) As used in subdivision (10)(B)(i) of this section, "biomass" means any woody biomass that is grown for use in biofuels and is not grown for the production of other timber products.

(i) Biomass used primarily for the purpose of biofuel production is not subject to a severance tax.

(ii) As used in subdivision (10)(B)(i) of this section, "biomass" means any woody biomass that is grown for use in biofuels and is not grown for the production of other timber products.

Amended by Act 2019, No. 315,§ 3044, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4236, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4235, eff. 7/1/2019.

Acts 1947, No. 136, § 2; 1949, No. 469, § 1; 1953, No. 42, § 9; 1953, No. 322, § 1; 1957, No. 21, § 1; 1957, No. 150, § 1; 1957, No. 263, § 1; 1959, No. 93, § 1; 1959, No. 129, §§ 1, 2; 1967, No. 379, § 1; 1971, No. 147, § 1; 1977, No. 388, §§ 3, 4; 1981, No. 617, § 1; 1983, No. 254, § 2; 1983, No. 874, § 1; A.S.A. 1947, § 84-2102; Acts 1993, No. 25, § 1; 1993, No. 1156, § 3; 1995, No. 356, § 1; 2008 (1st Ex. Sess.), No. 4, § 7; 2008 (1st Ex. Sess.), No. 5, § 7; 2009, No. 655, §§ 99, 100; 2009, No. 737, § 1.
Ark. Code Ann. § 26-39-406 — AR Code / Title 26 / Chapter 39 / Subchapter 4 / Section 26-39-406
Distribution to funds
Status: in_force

All taxes collected and arising under any law of this state shall be distributed by the Auditor of State if in possession of state authority or if in possession of county authority by the county clerk or other county officer designated pursuant to § 26-28-102(a) to the several funds to which the taxes belong. Acts 1883, No. 114, § 207, p. 199; C. & M. Dig., § 10178; Pope's Dig., § 13961; A.S.A. 1947, § 84-1414; Acts 2009, No. 721, § 4.

All taxes collected and arising under any law of this state shall be distributed by the Auditor of State if in possession of state authority or if in possession of county authority by the county clerk or other county officer designated pursuant to § 26-28-102(a) to the several funds to which the taxes belong.

Acts 1883, No. 114, § 207, p. 199; C. & M. Dig., § 10178; Pope's Dig., § 13961; A.S.A. 1947, § 84-1414; Acts 2009, No. 721, § 4.
Ark. Code Ann. § 26-78-115 — AR Code / Title 26 / Chapter 78 / Section 26-78-115
Execution of bonds
Status: in_force

(a) Bonds shall be executed by the manual or facsimile signature of the county judge and by the manual signature of the county clerk in the case of county bonds and by the manual or facsimile signature of the mayor and the manual signature of the clerk or recorder in the case of bonds issued by a municipality. (b) Coupons attached to the bonds shall be executed by the facsimile signature of the county judge in the case of bonds issued by a county and by the facsimile signature of the mayor in the case of bonds issued by a municipality. (c) In case any of the officers whose signatures appear on the bonds or coupons shall cease to be officers before the delivery of the bonds or coupons, the signatures shall nevertheless be valid and sufficient for all purposes. Acts 1965, No. 446, § 10; A.S.A. 1947, § 76-2310.

(a) Bonds shall be executed by the manual or facsimile signature of the county judge and by the manual signature of the county clerk in the case of county bonds and by the manual or facsimile signature of the mayor and the manual signature of the clerk or recorder in the case of bonds issued by a municipality.

(b) Coupons attached to the bonds shall be executed by the facsimile signature of the county judge in the case of bonds issued by a county and by the facsimile signature of the mayor in the case of bonds issued by a municipality.

(c) In case any of the officers whose signatures appear on the bonds or coupons shall cease to be officers before the delivery of the bonds or coupons, the signatures shall nevertheless be valid and sufficient for all purposes.

Acts 1965, No. 446, § 10; A.S.A. 1947, § 76-2310.
Ark. Code Ann. § 26-73-111 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-111
Special local sales and use tax - Election
Status: in_force

(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question. (b) The special election shall be in accordance with § 7-11-201 et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section. (c) The special election shall be called for the next special election date under § 7-11-205 . (d) (1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners. (2) The ballot title to be used at the special election shall be substantially in the following form: "[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities." "[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities." Amended by Act 2021, No. 610,§ 28, eff. 1/1/2022. Acts 1991, No. 200, § 1; 2005, No. 2145, § 67; 2007, No. 1049, § 89; 2009, No. 1480, § 108.

(a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county, city, or town, the county, city, or town by ordinance shall provide for calling and holding a special election on the question.

(b) The special election shall be in accordance with § 7-11-201 et seq. and conducted in the manner provided by law for all county or municipal elections unless otherwise specified in this section.

(c) The special election shall be called for the next special election date under § 7-11-205 .

(d) (1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners. (2) The ballot title to be used at the special election shall be substantially in the following form: "[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities." "[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."

(1) The governing body of the county or municipality shall notify the county board of election commissioners that the measure has been referred to a vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

(2) The ballot title to be used at the special election shall be substantially in the following form: "[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities." "[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."

"[ ] FOR adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."

"[ ] AGAINST adoption of a one-fourth of one percent (.25%) special local sales and use tax within ............... (name of county or municipality) for support of a Public Mass Transportation System and Facilities."

Amended by Act 2021, No. 610,§ 28, eff. 1/1/2022.

Acts 1991, No. 200, § 1; 2005, No. 2145, § 67; 2007, No. 1049, § 89; 2009, No. 1480, § 108.
Ark. Code Ann. § 26-65-103 — AR Code / Title 26 / Chapter 65 / Section 26-65-103
Pass-through entity tax
Status: in_force

(a) Before the fifteenth day of the fourth month of the taxable year, an affected business entity shall pay to the Secretary of the Department of Finance and Administration the tax determined under this section. (b) (1) (A) Except as provided in subdivision (b)(1)(B) of this section, a tax equal to the top marginal income-tax rate under § 26-51-201(a) is levied on the net taxable income of an affected business entity, as determined under Chapter 51 of this title, including any applicable basis adjustments, to the extent that the income is reported to the secretary as business income derived from the affected business entity. (B) For an affected business entity that has a net capital gain, the rate of tax on the capital gain shall be fifty percent (50%) of the rate specified in subdivision (b)(1)(A) of this section. (2) If the tax levied under subdivision (b)(1) of this section results in a net operating loss for an affected business entity, the affected business entity may carry forward the net operating loss in the same manner and for the same number of years as provided under § 26-51-427 . (3) An affected business entity that is a member of another affected business entity shall subtract its distributive share of the income or add its distributive share of the loss from the other affected business entity to the extent that the income or loss was derived from or connected with sources within this state. (4) A nonresident individual who is a member of an affected business entity is not required to file an individual income tax return if, for the taxable year, the only source of income derived from or connected with sources within this state for the member or, if a joint income tax return is filed, the member and his or her spouse, is from one (1) or more affected business entities and each affected business entity files and pays the taxes due under this section. (5) An affected business entity that files a return in Arkansas and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq. (6) An affected business entity that receives or earns a tax credit to be applied against the income tax imposed under Chapter 51 of this title may instead elect to apply the tax credit to reduce the tax imposed under this chapter, subject to any limitations applicable to the tax credit. (c) An affected business entity shall report to the members of the affected business entity, for each taxable year, each member's respective pro rata share of the tax imposed under this section on the affected business entity based on the pro rata interest of each member as reported to the secretary under § 26-65-108 . Amended by Act 2021EX2, No. 2,§ 11, eff. for tax years beginning on or after January 1, 2022. Amended by Act 2021EX2, No. 1,§ 11, eff. for tax years beginning on or after January 1, 2022. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..

(a) Before the fifteenth day of the fourth month of the taxable year, an affected business entity shall pay to the Secretary of the Department of Finance and Administration the tax determined under this section.

(b) (1) (A) Except as provided in subdivision (b)(1)(B) of this section, a tax equal to the top marginal income-tax rate under § 26-51-201(a) is levied on the net taxable income of an affected business entity, as determined under Chapter 51 of this title, including any applicable basis adjustments, to the extent that the income is reported to the secretary as business income derived from the affected business entity. (B) For an affected business entity that has a net capital gain, the rate of tax on the capital gain shall be fifty percent (50%) of the rate specified in subdivision (b)(1)(A) of this section. (2) If the tax levied under subdivision (b)(1) of this section results in a net operating loss for an affected business entity, the affected business entity may carry forward the net operating loss in the same manner and for the same number of years as provided under § 26-51-427 . (3) An affected business entity that is a member of another affected business entity shall subtract its distributive share of the income or add its distributive share of the loss from the other affected business entity to the extent that the income or loss was derived from or connected with sources within this state. (4) A nonresident individual who is a member of an affected business entity is not required to file an individual income tax return if, for the taxable year, the only source of income derived from or connected with sources within this state for the member or, if a joint income tax return is filed, the member and his or her spouse, is from one (1) or more affected business entities and each affected business entity files and pays the taxes due under this section. (5) An affected business entity that files a return in Arkansas and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq. (6) An affected business entity that receives or earns a tax credit to be applied against the income tax imposed under Chapter 51 of this title may instead elect to apply the tax credit to reduce the tax imposed under this chapter, subject to any limitations applicable to the tax credit.

(1) (A) Except as provided in subdivision (b)(1)(B) of this section, a tax equal to the top marginal income-tax rate under § 26-51-201(a) is levied on the net taxable income of an affected business entity, as determined under Chapter 51 of this title, including any applicable basis adjustments, to the extent that the income is reported to the secretary as business income derived from the affected business entity. (B) For an affected business entity that has a net capital gain, the rate of tax on the capital gain shall be fifty percent (50%) of the rate specified in subdivision (b)(1)(A) of this section.

(A) Except as provided in subdivision (b)(1)(B) of this section, a tax equal to the top marginal income-tax rate under § 26-51-201(a) is levied on the net taxable income of an affected business entity, as determined under Chapter 51 of this title, including any applicable basis adjustments, to the extent that the income is reported to the secretary as business income derived from the affected business entity.

(B) For an affected business entity that has a net capital gain, the rate of tax on the capital gain shall be fifty percent (50%) of the rate specified in subdivision (b)(1)(A) of this section.

(2) If the tax levied under subdivision (b)(1) of this section results in a net operating loss for an affected business entity, the affected business entity may carry forward the net operating loss in the same manner and for the same number of years as provided under § 26-51-427 .

(3) An affected business entity that is a member of another affected business entity shall subtract its distributive share of the income or add its distributive share of the loss from the other affected business entity to the extent that the income or loss was derived from or connected with sources within this state.

(4) A nonresident individual who is a member of an affected business entity is not required to file an individual income tax return if, for the taxable year, the only source of income derived from or connected with sources within this state for the member or, if a joint income tax return is filed, the member and his or her spouse, is from one (1) or more affected business entities and each affected business entity files and pays the taxes due under this section.

(5) An affected business entity that files a return in Arkansas and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq.

(6) An affected business entity that receives or earns a tax credit to be applied against the income tax imposed under Chapter 51 of this title may instead elect to apply the tax credit to reduce the tax imposed under this chapter, subject to any limitations applicable to the tax credit.

(c) An affected business entity shall report to the members of the affected business entity, for each taxable year, each member's respective pro rata share of the tax imposed under this section on the affected business entity based on the pro rata interest of each member as reported to the secretary under § 26-65-108 .

Amended by Act 2021EX2, No. 2,§ 11, eff. for tax years beginning on or after January 1, 2022.

Amended by Act 2021EX2, No. 1,§ 11, eff. for tax years beginning on or after January 1, 2022.

Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Ark. Code Ann. § 26-74-502 — AR Code / Title 26 / Chapter 74 / Subchapter 5 / Section 26-74-502
Voter approval of levy or increase of tax - Petitions requesting an election
Status: in_force

(a) (1) (A) If a county quorum court enacts an ordinance levying or increasing a tax under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under subdivision (a)(1)(A) of this section, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 . (2) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 . (b) (1) (A) If a petition signed by at least five hundred (500) qualified electors in the county is filed requesting an election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the petition is filed, the election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 shall be delayed until the next date permitted for a special election under § 7-11-205 . (2) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 . (b) [Repealed.] Amended by Act 2023, No. 190,§ 1, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act. Amended by Act 2021, No. 610,§ 32, eff. 1/1/2022. Acts 1991, No. 1091, § 2; 1992 (1st Ex. Sess.), No. 46, § 2.

(a) (1) (A) If a county quorum court enacts an ordinance levying or increasing a tax under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under subdivision (a)(1)(A) of this section, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 . (2) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 .

(1) (A) If a county quorum court enacts an ordinance levying or increasing a tax under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under subdivision (a)(1)(A) of this section, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(A) If a county quorum court enacts an ordinance levying or increasing a tax under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 .

(B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under subdivision (a)(1)(A) of this section, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(2) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 .

(b) (1) (A) If a petition signed by at least five hundred (500) qualified electors in the county is filed requesting an election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the petition is filed, the election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 shall be delayed until the next date permitted for a special election under § 7-11-205 . (2) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 .

(1) (A) If a petition signed by at least five hundred (500) qualified electors in the county is filed requesting an election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 . (B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the petition is filed, the election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 shall be delayed until the next date permitted for a special election under § 7-11-205 .

(A) If a petition signed by at least five hundred (500) qualified electors in the county is filed requesting an election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 , the county quorum court shall submit the question of the levying or increase of the tax to the electors at the earliest date permitted for a special election under § 7-11-205 .

(B) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the petition is filed, the election for an initiated ordinance levying or increasing the tax authorized under § 26-74-501 shall be delayed until the next date permitted for a special election under § 7-11-205 .

(2) The tax shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increase of the tax at the special election held under § 7-11-205 .

(b) [Repealed.]

Amended by Act 2023, No. 190,§ 1, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.

Amended by Act 2021, No. 610,§ 32, eff. 1/1/2022.

Acts 1991, No. 1091, § 2; 1992 (1st Ex. Sess.), No. 46, § 2.
Ark. Code Ann. § 26-75-603 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-603
Collection of tax
Status: in_force

(a) A person liable for a tax levied under § 26-75-602 shall pay the tax, and the advertising and promotion commission of the levying city or a designated agent of the commission shall collect the tax in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) (1) (A) The person paying the tax levied under § 26-75-602 shall report and remit it upon forms provided by the commission and as directed by the commission. (B) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Tax Procedure Act, § 26-18-101 et seq., are applicable with respect to the enforcement and collection of the tax levied under § 26-75-602 . (2) (A) However, the administration, enforcement of the tax levied under § 26-75-602 , and all actions arising from the tax levied under § 26-75-602 shall be by and in the name of the commission through the proper commission officials or agents. (B) The commission may sue and be sued in its name. (3) The Department of Finance and Administration shall have no authority to enforce or collect the tax levied under § 26-75-602 . (c) The levying city may adopt ordinances: (1) Consistent with and in similar form to the Arkansas Tax Procedure Act, § 26-18-101 et seq., to enable the commission or the commission's agent to enforce the tax levied under § 26-75-602 through examination of records, notices of proposed and final assessment, and administrative hearings on proposed assessments; and (2) That enable the commission to: (A) (i) Assess penalties and interest against taxpayers who fail to timely report or pay the tax levied under § 26-75-602 . (ii) The penalty is equal to five percent (5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five percent (35%) of the unpaid tax. (iii) Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%) per annum; (B) Assess unpaid or unreported tax within three (3) years of the date the tax is due; (C) Provide judicial relief from proposed assessments in accordance with subsection (d) of this section; and (D) Issue certificates of indebtedness in accordance with subdivision (c)(2)(C) of this section. (d) (1) Within thirty (30) days of the issuance of the notice and demand for payment of a deficiency in tax established by a final determination of the hearing officer, a taxpayer may seek judicial relief from the final determination by either: (A) Paying under protest the amount of the deficiency, plus penalty and interest determined by the commission to be due, and filing a suit to recover that amount within one (1) year from the date of payment under protest; or (B) (i) Filing with the commission a bond in double the amount of the tax deficiency due. (ii) The bond shall be subject to the condition that the taxpayer shall: (a) File suit within thirty (30) days after filing the bond to stay the effect of the commission's determination; (b) Faithfully and diligently prosecute the suit to a final determination; and (c) Pay any deficiency found by the court to be due and any court costs assessed against the taxpayer. (iii) A taxpayer's failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs, as required by this subsection, shall result in the forfeiture of the bond in the amount of the assessment and assessed court costs. (2) (A) The methods provided in this section are the exclusive methods for seeking relief from a written decision of the commission establishing a deficiency in tax. (B) A court shall not issue an injunction to stay proceedings for assessment or collection of the tax levied under § 26-75-602 . (e) (1) If a taxpayer does not timely and properly pursue the taxpayer's remedies seeking relief from a decision of the commission and a final assessment is made against the taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and demand, then the commission as soon as practicable thereafter shall issue to the circuit clerk of the county in which the taxpayer's business is located a certificate of indebtedness certifying that the person named in the certificate of indebtedness is indebted to the commission for the amount of the tax established by the commission as due. (2) The circuit clerk shall enter immediately upon the circuit court judgment docket: (A) The name of the delinquent taxpayer; (B) The amount certified as being due; (C) The name of the tax; and (D) The date of entry upon the judgment docket. (3) The entry of the certificate of indebtedness: (A) Has the same force and effect as the entry of a judgment rendered by the circuit court; and (B) Constitutes the commission's lien upon the title of any real and personal property of the taxpayer in the county in which the certificate of indebtedness is recorded. (4) (A) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (B) Actions on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate. (5) The commission has all remedies and may take all proceedings for the collection of the tax levied under § 26-75-602 that may be taken for the recovery of a judgment at law. (f) Subsections (d) and (e) of this section are effective only when the levying city adopts and the voters approve an ordinance under § 26-75-602 that specifically provides that the commission shall utilize subsections (d) and (e) of this section in enforcing the tax levied under § 26-75-602 . Amended by Act 2023, No. 190,§ 2, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act. Amended by Act 2019, No. 315,§ 3073, eff. 7/24/2019. Acts 1965, No. 185, § 3; 1965 (1st Ex. Sess.), No. 30, § 1; A.S.A. 1947, § 19-4614; Acts 1993, No. 364, § 2; 1997, No. 1016, § 1.

(a) A person liable for a tax levied under § 26-75-602 shall pay the tax, and the advertising and promotion commission of the levying city or a designated agent of the commission shall collect the tax in the same manner and at the same time as the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(b) (1) (A) The person paying the tax levied under § 26-75-602 shall report and remit it upon forms provided by the commission and as directed by the commission. (B) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Tax Procedure Act, § 26-18-101 et seq., are applicable with respect to the enforcement and collection of the tax levied under § 26-75-602 . (2) (A) However, the administration, enforcement of the tax levied under § 26-75-602 , and all actions arising from the tax levied under § 26-75-602 shall be by and in the name of the commission through the proper commission officials or agents. (B) The commission may sue and be sued in its name. (3) The Department of Finance and Administration shall have no authority to enforce or collect the tax levied under § 26-75-602 .

(1) (A) The person paying the tax levied under § 26-75-602 shall report and remit it upon forms provided by the commission and as directed by the commission. (B) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Tax Procedure Act, § 26-18-101 et seq., are applicable with respect to the enforcement and collection of the tax levied under § 26-75-602 .

(A) The person paying the tax levied under § 26-75-602 shall report and remit it upon forms provided by the commission and as directed by the commission.

(B) The rules, forms of notice, assessment procedures, and the enforcement and collection of the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Tax Procedure Act, § 26-18-101 et seq., are applicable with respect to the enforcement and collection of the tax levied under § 26-75-602 .

(2) (A) However, the administration, enforcement of the tax levied under § 26-75-602 , and all actions arising from the tax levied under § 26-75-602 shall be by and in the name of the commission through the proper commission officials or agents. (B) The commission may sue and be sued in its name.

(A) However, the administration, enforcement of the tax levied under § 26-75-602 , and all actions arising from the tax levied under § 26-75-602 shall be by and in the name of the commission through the proper commission officials or agents.

(B) The commission may sue and be sued in its name.

(3) The Department of Finance and Administration shall have no authority to enforce or collect the tax levied under § 26-75-602 .

(c) The levying city may adopt ordinances: (1) Consistent with and in similar form to the Arkansas Tax Procedure Act, § 26-18-101 et seq., to enable the commission or the commission's agent to enforce the tax levied under § 26-75-602 through examination of records, notices of proposed and final assessment, and administrative hearings on proposed assessments; and (2) That enable the commission to: (A) (i) Assess penalties and interest against taxpayers who fail to timely report or pay the tax levied under § 26-75-602 . (ii) The penalty is equal to five percent (5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five percent (35%) of the unpaid tax. (iii) Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%) per annum; (B) Assess unpaid or unreported tax within three (3) years of the date the tax is due; (C) Provide judicial relief from proposed assessments in accordance with subsection (d) of this section; and (D) Issue certificates of indebtedness in accordance with subdivision (c)(2)(C) of this section.

(1) Consistent with and in similar form to the Arkansas Tax Procedure Act, § 26-18-101 et seq., to enable the commission or the commission's agent to enforce the tax levied under § 26-75-602 through examination of records, notices of proposed and final assessment, and administrative hearings on proposed assessments; and

(2) That enable the commission to: (A) (i) Assess penalties and interest against taxpayers who fail to timely report or pay the tax levied under § 26-75-602 . (ii) The penalty is equal to five percent (5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five percent (35%) of the unpaid tax. (iii) Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%) per annum; (B) Assess unpaid or unreported tax within three (3) years of the date the tax is due; (C) Provide judicial relief from proposed assessments in accordance with subsection (d) of this section; and (D) Issue certificates of indebtedness in accordance with subdivision (c)(2)(C) of this section.

(A) (i) Assess penalties and interest against taxpayers who fail to timely report or pay the tax levied under § 26-75-602 . (ii) The penalty is equal to five percent (5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five percent (35%) of the unpaid tax. (iii) Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%) per annum;

(i) Assess penalties and interest against taxpayers who fail to timely report or pay the tax levied under § 26-75-602 .

(ii) The penalty is equal to five percent (5%) of the unpaid tax amount per month not to exceed a total assessment of thirty-five percent (35%) of the unpaid tax.

(iii) Simple interest on unpaid taxes shall be assessed at the rate of ten percent (10%) per annum;

(B) Assess unpaid or unreported tax within three (3) years of the date the tax is due;

(C) Provide judicial relief from proposed assessments in accordance with subsection (d) of this section; and

(D) Issue certificates of indebtedness in accordance with subdivision (c)(2)(C) of this section.

(d) (1) Within thirty (30) days of the issuance of the notice and demand for payment of a deficiency in tax established by a final determination of the hearing officer, a taxpayer may seek judicial relief from the final determination by either: (A) Paying under protest the amount of the deficiency, plus penalty and interest determined by the commission to be due, and filing a suit to recover that amount within one (1) year from the date of payment under protest; or (B) (i) Filing with the commission a bond in double the amount of the tax deficiency due. (ii) The bond shall be subject to the condition that the taxpayer shall: (a) File suit within thirty (30) days after filing the bond to stay the effect of the commission's determination; (b) Faithfully and diligently prosecute the suit to a final determination; and (c) Pay any deficiency found by the court to be due and any court costs assessed against the taxpayer. (iii) A taxpayer's failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs, as required by this subsection, shall result in the forfeiture of the bond in the amount of the assessment and assessed court costs. (2) (A) The methods provided in this section are the exclusive methods for seeking relief from a written decision of the commission establishing a deficiency in tax. (B) A court shall not issue an injunction to stay proceedings for assessment or collection of the tax levied under § 26-75-602 .

(1) Within thirty (30) days of the issuance of the notice and demand for payment of a deficiency in tax established by a final determination of the hearing officer, a taxpayer may seek judicial relief from the final determination by either: (A) Paying under protest the amount of the deficiency, plus penalty and interest determined by the commission to be due, and filing a suit to recover that amount within one (1) year from the date of payment under protest; or (B) (i) Filing with the commission a bond in double the amount of the tax deficiency due. (ii) The bond shall be subject to the condition that the taxpayer shall: (a) File suit within thirty (30) days after filing the bond to stay the effect of the commission's determination; (b) Faithfully and diligently prosecute the suit to a final determination; and (c) Pay any deficiency found by the court to be due and any court costs assessed against the taxpayer. (iii) A taxpayer's failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs, as required by this subsection, shall result in the forfeiture of the bond in the amount of the assessment and assessed court costs.

(A) Paying under protest the amount of the deficiency, plus penalty and interest determined by the commission to be due, and filing a suit to recover that amount within one (1) year from the date of payment under protest; or

(B) (i) Filing with the commission a bond in double the amount of the tax deficiency due. (ii) The bond shall be subject to the condition that the taxpayer shall: (a) File suit within thirty (30) days after filing the bond to stay the effect of the commission's determination; (b) Faithfully and diligently prosecute the suit to a final determination; and (c) Pay any deficiency found by the court to be due and any court costs assessed against the taxpayer. (iii) A taxpayer's failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs, as required by this subsection, shall result in the forfeiture of the bond in the amount of the assessment and assessed court costs.

(i) Filing with the commission a bond in double the amount of the tax deficiency due.

(ii) The bond shall be subject to the condition that the taxpayer shall: (a) File suit within thirty (30) days after filing the bond to stay the effect of the commission's determination; (b) Faithfully and diligently prosecute the suit to a final determination; and (c) Pay any deficiency found by the court to be due and any court costs assessed against the taxpayer.

(a) File suit within thirty (30) days after filing the bond to stay the effect of the commission's determination;

(b) Faithfully and diligently prosecute the suit to a final determination; and

(c) Pay any deficiency found by the court to be due and any court costs assessed against the taxpayer.

(iii) A taxpayer's failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs, as required by this subsection, shall result in the forfeiture of the bond in the amount of the assessment and assessed court costs.

(2) (A) The methods provided in this section are the exclusive methods for seeking relief from a written decision of the commission establishing a deficiency in tax. (B) A court shall not issue an injunction to stay proceedings for assessment or collection of the tax levied under § 26-75-602 .

(A) The methods provided in this section are the exclusive methods for seeking relief from a written decision of the commission establishing a deficiency in tax.

(B) A court shall not issue an injunction to stay proceedings for assessment or collection of the tax levied under § 26-75-602 .

(e) (1) If a taxpayer does not timely and properly pursue the taxpayer's remedies seeking relief from a decision of the commission and a final assessment is made against the taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and demand, then the commission as soon as practicable thereafter shall issue to the circuit clerk of the county in which the taxpayer's business is located a certificate of indebtedness certifying that the person named in the certificate of indebtedness is indebted to the commission for the amount of the tax established by the commission as due. (2) The circuit clerk shall enter immediately upon the circuit court judgment docket: (A) The name of the delinquent taxpayer; (B) The amount certified as being due; (C) The name of the tax; and (D) The date of entry upon the judgment docket. (3) The entry of the certificate of indebtedness: (A) Has the same force and effect as the entry of a judgment rendered by the circuit court; and (B) Constitutes the commission's lien upon the title of any real and personal property of the taxpayer in the county in which the certificate of indebtedness is recorded. (4) (A) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (B) Actions on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate. (5) The commission has all remedies and may take all proceedings for the collection of the tax levied under § 26-75-602 that may be taken for the recovery of a judgment at law.

(1) If a taxpayer does not timely and properly pursue the taxpayer's remedies seeking relief from a decision of the commission and a final assessment is made against the taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and demand, then the commission as soon as practicable thereafter shall issue to the circuit clerk of the county in which the taxpayer's business is located a certificate of indebtedness certifying that the person named in the certificate of indebtedness is indebted to the commission for the amount of the tax established by the commission as due.

(2) The circuit clerk shall enter immediately upon the circuit court judgment docket: (A) The name of the delinquent taxpayer; (B) The amount certified as being due; (C) The name of the tax; and (D) The date of entry upon the judgment docket.

(A) The name of the delinquent taxpayer;

(B) The amount certified as being due;

(C) The name of the tax; and

(D) The date of entry upon the judgment docket.

(3) The entry of the certificate of indebtedness: (A) Has the same force and effect as the entry of a judgment rendered by the circuit court; and (B) Constitutes the commission's lien upon the title of any real and personal property of the taxpayer in the county in which the certificate of indebtedness is recorded.

(A) Has the same force and effect as the entry of a judgment rendered by the circuit court; and

(B) Constitutes the commission's lien upon the title of any real and personal property of the taxpayer in the county in which the certificate of indebtedness is recorded.

(4) (A) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (B) Actions on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate.

(A) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run.

(B) Actions on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate.

(5) The commission has all remedies and may take all proceedings for the collection of the tax levied under § 26-75-602 that may be taken for the recovery of a judgment at law.

(f) Subsections (d) and (e) of this section are effective only when the levying city adopts and the voters approve an ordinance under § 26-75-602 that specifically provides that the commission shall utilize subsections (d) and (e) of this section in enforcing the tax levied under § 26-75-602 .

Amended by Act 2023, No. 190,§ 2, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.

Amended by Act 2019, No. 315,§ 3073, eff. 7/24/2019.

Acts 1965, No. 185, § 3; 1965 (1st Ex. Sess.), No. 30, § 1; A.S.A. 1947, § 19-4614; Acts 1993, No. 364, § 2; 1997, No. 1016, § 1.
Ark. Code Ann. § 26-55-718 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-718
Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties
Status: in_force

(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment. (b) Each separate day of violation is a separate offense. Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158; Acts 2009, No. 655, § 59.

(a) Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.

(b) Each separate day of violation is a separate offense.

Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158; Acts 2009, No. 655, § 59.
Ark. Code Ann. § 26-74-605 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-605
Conduct of election and results - Challenges
Status: in_force

(a) An election called under § 26-74-603 shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter. (b) (1) Notice of the election shall be given by the county clerk by one (1) publication in a newspaper having a general circulation within the eligible county not less than ten (10) days prior to the election. (2) No other publication or posting of a notice by any other public official shall be required. (c) When the election results have been certified, the county judge shall immediately issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the eligible county. (d) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the eligible county within thirty (30) days after the date of publication of the proclamation. (e) (1) (A) If a challenge to an election called under § 26-74-603(b) is not timely filed, there shall be levied effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers and subsequent to the expiration of the thirty-day challenge period a countywide tax on the gross receipts from the sale at retail within the eligible county of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (B) Furthermore, in every eligible county in which a local sales and use tax has been adopted under this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the eligible county of taxable services and tangible personal property purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the eligible county at the same rate as on the sale price of the property or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (2) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (f) (1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (e) of this section unless enjoined by a court order. (2) A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time. (g) Notwithstanding the provisions of subsections (e) and (f) of this section, the effective date of the levy of the tax may be delayed beyond the effective date as set forth in subsection (e) of this section to a date to be determined as set forth in the ballot, which date must be the first day of a calendar quarter. (h) (1) To extend the period for the levy of a tax under § 26-74-603(c) , after the publication of the proclamation has occurred and at least ninety (90) days before the current period for the levy of the tax is set to expire, the county shall notify the secretary of the new period for the levy of the tax that was approved by the voters. (2) A tax extended under § 26-74-603(c) shall continue to be levied until the end of the new tax period. (3) If the voters do not approve a change in the period for the levy of the tax, the: (A) Tax shall continue to be levied until the end of the period previously approved by the voters; and (B) Question may be resubmitted to the voters at the time permitted by the applicable election laws. Amended by Act 2019, No. 910,§ 4407, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4406, eff. 7/1/2019. Amended by Act 2013, No. 1087,§ 5, eff. 8/16/2013. Amended by Act 2013, No. 1087,§ 4, eff. 8/16/2013. Amended by Act 2013, No. 1087,§ 3, eff. 8/16/2013. Acts 2001, No. 1796, § 1; 2003, No. 1273, § 48.

(a) An election called under § 26-74-603 shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.

(b) (1) Notice of the election shall be given by the county clerk by one (1) publication in a newspaper having a general circulation within the eligible county not less than ten (10) days prior to the election. (2) No other publication or posting of a notice by any other public official shall be required.

(1) Notice of the election shall be given by the county clerk by one (1) publication in a newspaper having a general circulation within the eligible county not less than ten (10) days prior to the election.

(2) No other publication or posting of a notice by any other public official shall be required.

(c) When the election results have been certified, the county judge shall immediately issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the eligible county.

(d) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the eligible county within thirty (30) days after the date of publication of the proclamation.

(e) (1) (A) If a challenge to an election called under § 26-74-603(b) is not timely filed, there shall be levied effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers and subsequent to the expiration of the thirty-day challenge period a countywide tax on the gross receipts from the sale at retail within the eligible county of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (B) Furthermore, in every eligible county in which a local sales and use tax has been adopted under this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the eligible county of taxable services and tangible personal property purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the eligible county at the same rate as on the sale price of the property or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (2) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(1) (A) If a challenge to an election called under § 26-74-603(b) is not timely filed, there shall be levied effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers and subsequent to the expiration of the thirty-day challenge period a countywide tax on the gross receipts from the sale at retail within the eligible county of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (B) Furthermore, in every eligible county in which a local sales and use tax has been adopted under this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the eligible county of taxable services and tangible personal property purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the eligible county at the same rate as on the sale price of the property or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.

(A) If a challenge to an election called under § 26-74-603(b) is not timely filed, there shall be levied effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers and subsequent to the expiration of the thirty-day challenge period a countywide tax on the gross receipts from the sale at retail within the eligible county of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(B) Furthermore, in every eligible county in which a local sales and use tax has been adopted under this subchapter, there is imposed an excise tax on the storage, use, distribution, or consumption within the eligible county of taxable services and tangible personal property purchased, leased, or rented from any retailer outside the state after the effective date of the sales and use tax for storage, use, distribution, or other consumption in the eligible county at the same rate as on the sale price of the property or in the case of leases or rentals of the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.

(2) The use tax portion of the local sales and use tax shall be collected according to the terms of the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(f) (1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (e) of this section unless enjoined by a court order. (2) A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time.

(1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (e) of this section unless enjoined by a court order.

(2) A hearing involving this litigation shall be advanced on the docket of the courts and disposed of at the earliest feasible time.

(g) Notwithstanding the provisions of subsections (e) and (f) of this section, the effective date of the levy of the tax may be delayed beyond the effective date as set forth in subsection (e) of this section to a date to be determined as set forth in the ballot, which date must be the first day of a calendar quarter.

(h) (1) To extend the period for the levy of a tax under § 26-74-603(c) , after the publication of the proclamation has occurred and at least ninety (90) days before the current period for the levy of the tax is set to expire, the county shall notify the secretary of the new period for the levy of the tax that was approved by the voters. (2) A tax extended under § 26-74-603(c) shall continue to be levied until the end of the new tax period. (3) If the voters do not approve a change in the period for the levy of the tax, the: (A) Tax shall continue to be levied until the end of the period previously approved by the voters; and (B) Question may be resubmitted to the voters at the time permitted by the applicable election laws.

(1) To extend the period for the levy of a tax under § 26-74-603(c) , after the publication of the proclamation has occurred and at least ninety (90) days before the current period for the levy of the tax is set to expire, the county shall notify the secretary of the new period for the levy of the tax that was approved by the voters.

(2) A tax extended under § 26-74-603(c) shall continue to be levied until the end of the new tax period.

(3) If the voters do not approve a change in the period for the levy of the tax, the: (A) Tax shall continue to be levied until the end of the period previously approved by the voters; and (B) Question may be resubmitted to the voters at the time permitted by the applicable election laws.

(A) Tax shall continue to be levied until the end of the period previously approved by the voters; and

(B) Question may be resubmitted to the voters at the time permitted by the applicable election laws.

Amended by Act 2019, No. 910,§ 4407, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4406, eff. 7/1/2019.

Amended by Act 2013, No. 1087,§ 5, eff. 8/16/2013.

Amended by Act 2013, No. 1087,§ 4, eff. 8/16/2013.

Amended by Act 2013, No. 1087,§ 3, eff. 8/16/2013.

Acts 2001, No. 1796, § 1; 2003, No. 1273, § 48.
Ark. Code Ann. § 26-57-1205 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1205
Requirements to obtain vending device decal
Status: in_force

To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant for the vending device decal shall comply with the following requirements. The applicant: (1) Must not be a convicted felon or a corporation whose president or principal shareholders are convicted felons; and (2) Must have obtained from the Secretary of the Department of Finance and Administration an Arkansas gross receipts tax permit. Amended by Act 2019, No. 910,§ 4207, eff. 7/1/2019. Acts 1997, No. 928, § 5.

To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant for the vending device decal shall comply with the following requirements. The applicant:

(1) Must not be a convicted felon or a corporation whose president or principal shareholders are convicted felons; and

(2) Must have obtained from the Secretary of the Department of Finance and Administration an Arkansas gross receipts tax permit.

Amended by Act 2019, No. 910,§ 4207, eff. 7/1/2019.

Acts 1997, No. 928, § 5.
Ark. Code Ann. § 26-52-510 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-510
Direct payment of tax by consumer-user - New and used motor vehicles, trailers, or semitrailers - Definition
Status: in_force

(a) (1) On or before the time for registration as prescribed by § 27-14-903(a) , a consumer shall pay to the Secretary of the Department of Finance and Administration the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of a new or used motor vehicle, trailer, or semitrailer required to be licensed in this state, instead of the taxes being collected by the dealer or seller. (2) The secretary shall require the payment of the taxes at the time of registration before issuing a license for the new or used motor vehicle, trailer, or semitrailer. (3) (A) The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer. (B) The exemption in § 26-52-401(17) for isolated sales does not apply to the sale of a motor vehicle, trailer, or semitrailer. (4) If the consumer fails to pay the taxes when due: (A) There is assessed a penalty equal to ten percent (10%) of the amount of taxes due; and (B) The consumer shall pay to the secretary the penalty under subdivision (a)(4)(A) of this section and the taxes due before the secretary issues a license for the motor vehicle, trailer, or semitrailer. (b) (1) (A) Except as provided in this section, when a used motor vehicle, trailer, or semitrailer is taken in trade as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade. (B) (i) (a) If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due. (b) If the total consideration for the sale of a new motor vehicle, trailer, or semitrailer is four thousand dollars ($4,000) or more, the full gross receipts tax rate levied under this chapter shall be levied and collected. (ii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000), the gross receipts tax due shall be determined under § 26-52-324 . (iii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is ten thousand dollars ($10,000) or more: (a) The exemption under subdivision (b)(1)(B)(i) (a) of this section does not apply; (b) The special tax rate provided in § 26-52-324 does not apply; and (c) The full gross receipts tax rate levied under this chapter shall be levied and collected. (C) (i) When a used motor vehicle, trailer, or semitrailer is sold by a consumer, rather than traded-in as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, and the consumer subsequently purchases a new or used vehicle, trailer, or semitrailer of greater value within sixty (60) days of the sale, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer purchased subsequently and the amount received from the sale of the used vehicle, trailer, or semitrailer sold in lieu of a trade-in. (ii) (a) Upon registration of the new or used motor vehicle, a consumer claiming the deduction provided by subdivision (b)(1)(C)(i) of this section shall provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (b) A copy of the bill of sale shall be deposited with the revenue office at the time of registration of the new or used motor vehicle. (c) The deduction provided by this section shall not be allowed unless the taxpayer claiming the deduction provides a copy of a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (iii) If the taxpayer claiming the deduction provided in this section fails to provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle, tax shall be due on the total consideration paid for the new or used vehicle, trailer, or semitrailer without any deduction for the value of the item sold. (2) (A) (i) When a motor vehicle dealer removes a vehicle from its inventory and the vehicle is used by the dealership as a service vehicle, the dealer shall register the vehicle, obtain a certificate of title, and pay sales tax on the listed retail price of the new vehicle. (ii) (a) When the motor vehicle dealer returns the service vehicle to inventory as a used vehicle and replaces it with a new vehicle for dealership use as a service vehicle, the dealer shall pay sales tax on the difference between the listed retail price of the new service vehicle to be used by the dealership and the value of the used service vehicle being returned to inventory. (b) The value of the used service vehicle shall be the highest listed wholesale price reflected in the most current edition of the National Automobile Dealers Association's Official Used Car Guide. (B) (i) As used in this subsection, "service vehicle" means a motor vehicle driven exclusively by an employee of the dealership and used either to transport dealership customers or dealership parts and equipment. (ii) "Service vehicle" does not include motor vehicles which are rented by the dealership, used as demonstration vehicles, used by dealership employees for personal use, or used to haul or pull other vehicles. (c) All parts and accessories purchased by motor vehicle sellers for resale or used by them for the reconditioning or rebuilding of used motor vehicles intended for resale are exempt from gross receipts tax, provided that the motor vehicle seller meets the requirements of § 26-52-401(12)(A) and applicable rules promulgated by the secretary. (d) Nothing in this section shall be construed to repeal any exemption from this chapter. (e) A credit is not allowed for sales or use taxes paid to another state with respect to the purchase of a motor vehicle, trailer, or semitrailer that was first registered by the purchaser in Arkansas. (f) (1) (A) Any motor vehicle dealer licensed pursuant to § 27-14-601(a)(6) who has purchased a used motor vehicle upon payment of all applicable registration and title fees may register the vehicle for the sole purpose of obtaining a certificate of title to the vehicle without payment of gross receipts tax, except as provided in subdivision (f)(1)(B) of this section. (B) (i) The sale of a motor vehicle from the original franchise dealer to any other dealer, person, corporation, or other entity other than a franchise dealer of the same make of vehicle and which sale is reflected on the statement of origin shall be subject to gross receipts tax. (ii) The vehicle shall be considered a used motor vehicle which shall be registered and titled, and tax shall be paid at the time of registration. (iii) The provisions of subdivision (f)(1)(A) of this section shall not apply in those instances. (2) No license plate shall be provided with the registration, and the used vehicle titled by a dealer under this subsection may not be operated on the public highways unless there is displayed on the used vehicle a dealer's license plate issued under the provisions of § 27-14-601(a)(6)(B)(ii) . (g) (1) (A) For purposes of this section, the total consideration for a used motor vehicle shall be presumed to be the greater of the actual sales price as provided on the bill of sale, invoice or financing agreement, or the average loan value price of the vehicle as listed in the most current edition of a publication which is generally accepted by the industry as providing an accurate valuation of used vehicles. (B) If the published loan value exceeds the invoiced price, then the taxpayer must establish to the secretary's satisfaction that the price reflected on the invoice or other document is true and correct. (C) If the secretary determines that the invoiced price is not the actual selling price of the vehicle, then the total consideration will be deemed to be the published loan value. (2) (A) For purposes of this section, the total consideration for a new or used trailer or semitrailer shall be the actual sales price as provided on a bill of sale, invoice, or financing agreement. (B) The secretary may require additional information to conclusively establish the true selling price of the new or used trailer or semitrailer. Amended by Act 2021, No. 1013,§ 4, eff. 1/1/2022. Amended by Act 2021, No. 277,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 315,§ 2996, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3876, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3875, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3874, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3873, eff. 7/1/2019. Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1957, No. 19, §§ 1, 4; 1959, No. 260, § 1; A.S.A. 1947, §§ 84-1903, 84-3108n; Acts 1989 (3rd Ex. Sess.), No. 9, § 1; 1991, No. 3, § 6; 1993, No. 285, § 8; 1993, No. 297, § 8; 1995, No. 268, § 6; 1995, No. 390, § 1; 1995, No. 437, § 1; 1995, No. 1013, § 1; 1997, No. 1232, §§ 1, 2; 2001, No. 1047, § 1; 2001, No. 1834, § 1; 2009, No. 655, §§ 21-23; 2011, No. 753, § 1; 2011, No. 983, § 10.

(a) (1) On or before the time for registration as prescribed by § 27-14-903(a) , a consumer shall pay to the Secretary of the Department of Finance and Administration the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of a new or used motor vehicle, trailer, or semitrailer required to be licensed in this state, instead of the taxes being collected by the dealer or seller. (2) The secretary shall require the payment of the taxes at the time of registration before issuing a license for the new or used motor vehicle, trailer, or semitrailer. (3) (A) The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer. (B) The exemption in § 26-52-401(17) for isolated sales does not apply to the sale of a motor vehicle, trailer, or semitrailer. (4) If the consumer fails to pay the taxes when due: (A) There is assessed a penalty equal to ten percent (10%) of the amount of taxes due; and (B) The consumer shall pay to the secretary the penalty under subdivision (a)(4)(A) of this section and the taxes due before the secretary issues a license for the motor vehicle, trailer, or semitrailer.

(1) On or before the time for registration as prescribed by § 27-14-903(a) , a consumer shall pay to the Secretary of the Department of Finance and Administration the tax levied by this chapter and all other gross receipts taxes levied by the state with respect to the sale of a new or used motor vehicle, trailer, or semitrailer required to be licensed in this state, instead of the taxes being collected by the dealer or seller.

(2) The secretary shall require the payment of the taxes at the time of registration before issuing a license for the new or used motor vehicle, trailer, or semitrailer.

(3) (A) The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer. (B) The exemption in § 26-52-401(17) for isolated sales does not apply to the sale of a motor vehicle, trailer, or semitrailer.

(A) The taxes apply regardless of whether the motor vehicle, trailer, or semitrailer is sold by a vehicle dealer or an individual, corporation, or partnership not licensed as a vehicle dealer.

(B) The exemption in § 26-52-401(17) for isolated sales does not apply to the sale of a motor vehicle, trailer, or semitrailer.

(4) If the consumer fails to pay the taxes when due: (A) There is assessed a penalty equal to ten percent (10%) of the amount of taxes due; and (B) The consumer shall pay to the secretary the penalty under subdivision (a)(4)(A) of this section and the taxes due before the secretary issues a license for the motor vehicle, trailer, or semitrailer.

(A) There is assessed a penalty equal to ten percent (10%) of the amount of taxes due; and

(B) The consumer shall pay to the secretary the penalty under subdivision (a)(4)(A) of this section and the taxes due before the secretary issues a license for the motor vehicle, trailer, or semitrailer.

(b) (1) (A) Except as provided in this section, when a used motor vehicle, trailer, or semitrailer is taken in trade as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade. (B) (i) (a) If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due. (b) If the total consideration for the sale of a new motor vehicle, trailer, or semitrailer is four thousand dollars ($4,000) or more, the full gross receipts tax rate levied under this chapter shall be levied and collected. (ii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000), the gross receipts tax due shall be determined under § 26-52-324 . (iii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is ten thousand dollars ($10,000) or more: (a) The exemption under subdivision (b)(1)(B)(i) (a) of this section does not apply; (b) The special tax rate provided in § 26-52-324 does not apply; and (c) The full gross receipts tax rate levied under this chapter shall be levied and collected. (C) (i) When a used motor vehicle, trailer, or semitrailer is sold by a consumer, rather than traded-in as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, and the consumer subsequently purchases a new or used vehicle, trailer, or semitrailer of greater value within sixty (60) days of the sale, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer purchased subsequently and the amount received from the sale of the used vehicle, trailer, or semitrailer sold in lieu of a trade-in. (ii) (a) Upon registration of the new or used motor vehicle, a consumer claiming the deduction provided by subdivision (b)(1)(C)(i) of this section shall provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (b) A copy of the bill of sale shall be deposited with the revenue office at the time of registration of the new or used motor vehicle. (c) The deduction provided by this section shall not be allowed unless the taxpayer claiming the deduction provides a copy of a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (iii) If the taxpayer claiming the deduction provided in this section fails to provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle, tax shall be due on the total consideration paid for the new or used vehicle, trailer, or semitrailer without any deduction for the value of the item sold. (2) (A) (i) When a motor vehicle dealer removes a vehicle from its inventory and the vehicle is used by the dealership as a service vehicle, the dealer shall register the vehicle, obtain a certificate of title, and pay sales tax on the listed retail price of the new vehicle. (ii) (a) When the motor vehicle dealer returns the service vehicle to inventory as a used vehicle and replaces it with a new vehicle for dealership use as a service vehicle, the dealer shall pay sales tax on the difference between the listed retail price of the new service vehicle to be used by the dealership and the value of the used service vehicle being returned to inventory. (b) The value of the used service vehicle shall be the highest listed wholesale price reflected in the most current edition of the National Automobile Dealers Association's Official Used Car Guide. (B) (i) As used in this subsection, "service vehicle" means a motor vehicle driven exclusively by an employee of the dealership and used either to transport dealership customers or dealership parts and equipment. (ii) "Service vehicle" does not include motor vehicles which are rented by the dealership, used as demonstration vehicles, used by dealership employees for personal use, or used to haul or pull other vehicles.

(1) (A) Except as provided in this section, when a used motor vehicle, trailer, or semitrailer is taken in trade as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade. (B) (i) (a) If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due. (b) If the total consideration for the sale of a new motor vehicle, trailer, or semitrailer is four thousand dollars ($4,000) or more, the full gross receipts tax rate levied under this chapter shall be levied and collected. (ii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000), the gross receipts tax due shall be determined under § 26-52-324 . (iii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is ten thousand dollars ($10,000) or more: (a) The exemption under subdivision (b)(1)(B)(i) (a) of this section does not apply; (b) The special tax rate provided in § 26-52-324 does not apply; and (c) The full gross receipts tax rate levied under this chapter shall be levied and collected. (C) (i) When a used motor vehicle, trailer, or semitrailer is sold by a consumer, rather than traded-in as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, and the consumer subsequently purchases a new or used vehicle, trailer, or semitrailer of greater value within sixty (60) days of the sale, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer purchased subsequently and the amount received from the sale of the used vehicle, trailer, or semitrailer sold in lieu of a trade-in. (ii) (a) Upon registration of the new or used motor vehicle, a consumer claiming the deduction provided by subdivision (b)(1)(C)(i) of this section shall provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (b) A copy of the bill of sale shall be deposited with the revenue office at the time of registration of the new or used motor vehicle. (c) The deduction provided by this section shall not be allowed unless the taxpayer claiming the deduction provides a copy of a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (iii) If the taxpayer claiming the deduction provided in this section fails to provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle, tax shall be due on the total consideration paid for the new or used vehicle, trailer, or semitrailer without any deduction for the value of the item sold.

(A) Except as provided in this section, when a used motor vehicle, trailer, or semitrailer is taken in trade as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer sold and the credit for the used vehicle, trailer, or semitrailer taken in trade.

(B) (i) (a) If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due. (b) If the total consideration for the sale of a new motor vehicle, trailer, or semitrailer is four thousand dollars ($4,000) or more, the full gross receipts tax rate levied under this chapter shall be levied and collected. (ii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000), the gross receipts tax due shall be determined under § 26-52-324 . (iii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is ten thousand dollars ($10,000) or more: (a) The exemption under subdivision (b)(1)(B)(i) (a) of this section does not apply; (b) The special tax rate provided in § 26-52-324 does not apply; and (c) The full gross receipts tax rate levied under this chapter shall be levied and collected.

(i) (a) If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due. (b) If the total consideration for the sale of a new motor vehicle, trailer, or semitrailer is four thousand dollars ($4,000) or more, the full gross receipts tax rate levied under this chapter shall be levied and collected.

(a) If the total consideration for the sale of the new or used motor vehicle, trailer, or semitrailer is less than four thousand dollars ($4,000), no tax is due.

(b) If the total consideration for the sale of a new motor vehicle, trailer, or semitrailer is four thousand dollars ($4,000) or more, the full gross receipts tax rate levied under this chapter shall be levied and collected.

(ii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least four thousand dollars ($4,000) but less than ten thousand dollars ($10,000), the gross receipts tax due shall be determined under § 26-52-324 .

(iii) If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is ten thousand dollars ($10,000) or more: (a) The exemption under subdivision (b)(1)(B)(i) (a) of this section does not apply; (b) The special tax rate provided in § 26-52-324 does not apply; and (c) The full gross receipts tax rate levied under this chapter shall be levied and collected.

(a) The exemption under subdivision (b)(1)(B)(i) (a) of this section does not apply;

(b) The special tax rate provided in § 26-52-324 does not apply; and

(c) The full gross receipts tax rate levied under this chapter shall be levied and collected.

(C) (i) When a used motor vehicle, trailer, or semitrailer is sold by a consumer, rather than traded-in as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, and the consumer subsequently purchases a new or used vehicle, trailer, or semitrailer of greater value within sixty (60) days of the sale, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer purchased subsequently and the amount received from the sale of the used vehicle, trailer, or semitrailer sold in lieu of a trade-in. (ii) (a) Upon registration of the new or used motor vehicle, a consumer claiming the deduction provided by subdivision (b)(1)(C)(i) of this section shall provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (b) A copy of the bill of sale shall be deposited with the revenue office at the time of registration of the new or used motor vehicle. (c) The deduction provided by this section shall not be allowed unless the taxpayer claiming the deduction provides a copy of a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (iii) If the taxpayer claiming the deduction provided in this section fails to provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle, tax shall be due on the total consideration paid for the new or used vehicle, trailer, or semitrailer without any deduction for the value of the item sold.

(i) When a used motor vehicle, trailer, or semitrailer is sold by a consumer, rather than traded-in as a credit or part payment on the sale of a new or used motor vehicle, trailer, or semitrailer, and the consumer subsequently purchases a new or used vehicle, trailer, or semitrailer of greater value within sixty (60) days of the sale, the tax levied by this chapter and all other gross receipts taxes levied by the state shall be paid on the net difference between the total consideration for the new or used vehicle, trailer, or semitrailer purchased subsequently and the amount received from the sale of the used vehicle, trailer, or semitrailer sold in lieu of a trade-in.

(ii) (a) Upon registration of the new or used motor vehicle, a consumer claiming the deduction provided by subdivision (b)(1)(C)(i) of this section shall provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle. (b) A copy of the bill of sale shall be deposited with the revenue office at the time of registration of the new or used motor vehicle. (c) The deduction provided by this section shall not be allowed unless the taxpayer claiming the deduction provides a copy of a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle.

(a) Upon registration of the new or used motor vehicle, a consumer claiming the deduction provided by subdivision (b)(1)(C)(i) of this section shall provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle.

(b) A copy of the bill of sale shall be deposited with the revenue office at the time of registration of the new or used motor vehicle.

(c) The deduction provided by this section shall not be allowed unless the taxpayer claiming the deduction provides a copy of a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle.

(iii) If the taxpayer claiming the deduction provided in this section fails to provide a bill of sale signed by all parties to the transaction which reflects the total consideration paid to the seller for the vehicle, tax shall be due on the total consideration paid for the new or used vehicle, trailer, or semitrailer without any deduction for the value of the item sold.

(2) (A) (i) When a motor vehicle dealer removes a vehicle from its inventory and the vehicle is used by the dealership as a service vehicle, the dealer shall register the vehicle, obtain a certificate of title, and pay sales tax on the listed retail price of the new vehicle. (ii) (a) When the motor vehicle dealer returns the service vehicle to inventory as a used vehicle and replaces it with a new vehicle for dealership use as a service vehicle, the dealer shall pay sales tax on the difference between the listed retail price of the new service vehicle to be used by the dealership and the value of the used service vehicle being returned to inventory. (b) The value of the used service vehicle shall be the highest listed wholesale price reflected in the most current edition of the National Automobile Dealers Association's Official Used Car Guide. (B) (i) As used in this subsection, "service vehicle" means a motor vehicle driven exclusively by an employee of the dealership and used either to transport dealership customers or dealership parts and equipment. (ii) "Service vehicle" does not include motor vehicles which are rented by the dealership, used as demonstration vehicles, used by dealership employees for personal use, or used to haul or pull other vehicles.

(A) (i) When a motor vehicle dealer removes a vehicle from its inventory and the vehicle is used by the dealership as a service vehicle, the dealer shall register the vehicle, obtain a certificate of title, and pay sales tax on the listed retail price of the new vehicle. (ii) (a) When the motor vehicle dealer returns the service vehicle to inventory as a used vehicle and replaces it with a new vehicle for dealership use as a service vehicle, the dealer shall pay sales tax on the difference between the listed retail price of the new service vehicle to be used by the dealership and the value of the used service vehicle being returned to inventory. (b) The value of the used service vehicle shall be the highest listed wholesale price reflected in the most current edition of the National Automobile Dealers Association's Official Used Car Guide.

(i) When a motor vehicle dealer removes a vehicle from its inventory and the vehicle is used by the dealership as a service vehicle, the dealer shall register the vehicle, obtain a certificate of title, and pay sales tax on the listed retail price of the new vehicle.

(ii) (a) When the motor vehicle dealer returns the service vehicle to inventory as a used vehicle and replaces it with a new vehicle for dealership use as a service vehicle, the dealer shall pay sales tax on the difference between the listed retail price of the new service vehicle to be used by the dealership and the value of the used service vehicle being returned to inventory. (b) The value of the used service vehicle shall be the highest listed wholesale price reflected in the most current edition of the National Automobile Dealers Association's Official Used Car Guide.

(a) When the motor vehicle dealer returns the service vehicle to inventory as a used vehicle and replaces it with a new vehicle for dealership use as a service vehicle, the dealer shall pay sales tax on the difference between the listed retail price of the new service vehicle to be used by the dealership and the value of the used service vehicle being returned to inventory.

(b) The value of the used service vehicle shall be the highest listed wholesale price reflected in the most current edition of the National Automobile Dealers Association's Official Used Car Guide.

(B) (i) As used in this subsection, "service vehicle" means a motor vehicle driven exclusively by an employee of the dealership and used either to transport dealership customers or dealership parts and equipment. (ii) "Service vehicle" does not include motor vehicles which are rented by the dealership, used as demonstration vehicles, used by dealership employees for personal use, or used to haul or pull other vehicles.

(i) As used in this subsection, "service vehicle" means a motor vehicle driven exclusively by an employee of the dealership and used either to transport dealership customers or dealership parts and equipment.

(ii) "Service vehicle" does not include motor vehicles which are rented by the dealership, used as demonstration vehicles, used by dealership employees for personal use, or used to haul or pull other vehicles.

(c) All parts and accessories purchased by motor vehicle sellers for resale or used by them for the reconditioning or rebuilding of used motor vehicles intended for resale are exempt from gross receipts tax, provided that the motor vehicle seller meets the requirements of § 26-52-401(12)(A) and applicable rules promulgated by the secretary.

(d) Nothing in this section shall be construed to repeal any exemption from this chapter.

(e) A credit is not allowed for sales or use taxes paid to another state with respect to the purchase of a motor vehicle, trailer, or semitrailer that was first registered by the purchaser in Arkansas.

(f) (1) (A) Any motor vehicle dealer licensed pursuant to § 27-14-601(a)(6) who has purchased a used motor vehicle upon payment of all applicable registration and title fees may register the vehicle for the sole purpose of obtaining a certificate of title to the vehicle without payment of gross receipts tax, except as provided in subdivision (f)(1)(B) of this section. (B) (i) The sale of a motor vehicle from the original franchise dealer to any other dealer, person, corporation, or other entity other than a franchise dealer of the same make of vehicle and which sale is reflected on the statement of origin shall be subject to gross receipts tax. (ii) The vehicle shall be considered a used motor vehicle which shall be registered and titled, and tax shall be paid at the time of registration. (iii) The provisions of subdivision (f)(1)(A) of this section shall not apply in those instances. (2) No license plate shall be provided with the registration, and the used vehicle titled by a dealer under this subsection may not be operated on the public highways unless there is displayed on the used vehicle a dealer's license plate issued under the provisions of § 27-14-601(a)(6)(B)(ii) .

(1) (A) Any motor vehicle dealer licensed pursuant to § 27-14-601(a)(6) who has purchased a used motor vehicle upon payment of all applicable registration and title fees may register the vehicle for the sole purpose of obtaining a certificate of title to the vehicle without payment of gross receipts tax, except as provided in subdivision (f)(1)(B) of this section. (B) (i) The sale of a motor vehicle from the original franchise dealer to any other dealer, person, corporation, or other entity other than a franchise dealer of the same make of vehicle and which sale is reflected on the statement of origin shall be subject to gross receipts tax. (ii) The vehicle shall be considered a used motor vehicle which shall be registered and titled, and tax shall be paid at the time of registration. (iii) The provisions of subdivision (f)(1)(A) of this section shall not apply in those instances.

(A) Any motor vehicle dealer licensed pursuant to § 27-14-601(a)(6) who has purchased a used motor vehicle upon payment of all applicable registration and title fees may register the vehicle for the sole purpose of obtaining a certificate of title to the vehicle without payment of gross receipts tax, except as provided in subdivision (f)(1)(B) of this section.

(B) (i) The sale of a motor vehicle from the original franchise dealer to any other dealer, person, corporation, or other entity other than a franchise dealer of the same make of vehicle and which sale is reflected on the statement of origin shall be subject to gross receipts tax. (ii) The vehicle shall be considered a used motor vehicle which shall be registered and titled, and tax shall be paid at the time of registration. (iii) The provisions of subdivision (f)(1)(A) of this section shall not apply in those instances.

(i) The sale of a motor vehicle from the original franchise dealer to any other dealer, person, corporation, or other entity other than a franchise dealer of the same make of vehicle and which sale is reflected on the statement of origin shall be subject to gross receipts tax.

(ii) The vehicle shall be considered a used motor vehicle which shall be registered and titled, and tax shall be paid at the time of registration.

(iii) The provisions of subdivision (f)(1)(A) of this section shall not apply in those instances.

(2) No license plate shall be provided with the registration, and the used vehicle titled by a dealer under this subsection may not be operated on the public highways unless there is displayed on the used vehicle a dealer's license plate issued under the provisions of § 27-14-601(a)(6)(B)(ii) .

(g) (1) (A) For purposes of this section, the total consideration for a used motor vehicle shall be presumed to be the greater of the actual sales price as provided on the bill of sale, invoice or financing agreement, or the average loan value price of the vehicle as listed in the most current edition of a publication which is generally accepted by the industry as providing an accurate valuation of used vehicles. (B) If the published loan value exceeds the invoiced price, then the taxpayer must establish to the secretary's satisfaction that the price reflected on the invoice or other document is true and correct. (C) If the secretary determines that the invoiced price is not the actual selling price of the vehicle, then the total consideration will be deemed to be the published loan value. (2) (A) For purposes of this section, the total consideration for a new or used trailer or semitrailer shall be the actual sales price as provided on a bill of sale, invoice, or financing agreement. (B) The secretary may require additional information to conclusively establish the true selling price of the new or used trailer or semitrailer.

(1) (A) For purposes of this section, the total consideration for a used motor vehicle shall be presumed to be the greater of the actual sales price as provided on the bill of sale, invoice or financing agreement, or the average loan value price of the vehicle as listed in the most current edition of a publication which is generally accepted by the industry as providing an accurate valuation of used vehicles. (B) If the published loan value exceeds the invoiced price, then the taxpayer must establish to the secretary's satisfaction that the price reflected on the invoice or other document is true and correct. (C) If the secretary determines that the invoiced price is not the actual selling price of the vehicle, then the total consideration will be deemed to be the published loan value.

(A) For purposes of this section, the total consideration for a used motor vehicle shall be presumed to be the greater of the actual sales price as provided on the bill of sale, invoice or financing agreement, or the average loan value price of the vehicle as listed in the most current edition of a publication which is generally accepted by the industry as providing an accurate valuation of used vehicles.

(B) If the published loan value exceeds the invoiced price, then the taxpayer must establish to the secretary's satisfaction that the price reflected on the invoice or other document is true and correct.

(C) If the secretary determines that the invoiced price is not the actual selling price of the vehicle, then the total consideration will be deemed to be the published loan value.

(2) (A) For purposes of this section, the total consideration for a new or used trailer or semitrailer shall be the actual sales price as provided on a bill of sale, invoice, or financing agreement. (B) The secretary may require additional information to conclusively establish the true selling price of the new or used trailer or semitrailer.

(A) For purposes of this section, the total consideration for a new or used trailer or semitrailer shall be the actual sales price as provided on a bill of sale, invoice, or financing agreement.

(B) The secretary may require additional information to conclusively establish the true selling price of the new or used trailer or semitrailer.

Amended by Act 2021, No. 1013,§ 4, eff. 1/1/2022.

Amended by Act 2021, No. 277,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 315,§ 2996, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3876, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3875, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3874, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3873, eff. 7/1/2019.

Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1957, No. 19, §§ 1, 4; 1959, No. 260, § 1; A.S.A. 1947, §§ 84-1903, 84-3108n; Acts 1989 (3rd Ex. Sess.), No. 9, § 1; 1991, No. 3, § 6; 1993, No. 285, § 8; 1993, No. 297, § 8; 1995, No. 268, § 6; 1995, No. 390, § 1; 1995, No. 437, § 1; 1995, No. 1013, § 1; 1997, No. 1232, §§ 1, 2; 2001, No. 1047, § 1; 2001, No. 1834, § 1; 2009, No. 655, §§ 21-23; 2011, No. 753, § 1; 2011, No. 983, § 10.