Ark. Code Ann. § 26-18-405 — AR Code / Title 26 / Chapter 18 / Subchapter 4 / Section 26-18-405
Hearing on proposed assessments
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of the proposed assessment or the denial of the claim for refund. (2) Decisions of the hearing officer shall be final unless revised by the secretary. (3) The hearings on written and oral protests and determinations made by the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq. (b) The secretary may appoint one (1) or more hearing officers, but the persons occupying these appointments shall not contemporaneously with the holding of these appointments have any other administrative duties within the Revenue Division of the Department of Finance and Administration. (c) The actual hearing on the written protest shall be held in any city in which the Revenue Division of the Department of Finance and Administration maintains a field audit district office or in such other city as the secretary shall, in his or her discretion, designate. (d) (1) (A) All written protests filed with the secretary shall be delivered promptly to the hearing officer. (B) The hearing officer shall set the time and place for the hearing on a written protest and shall give the taxpayer reasonable notice of the hearing. (C) If it is not possible for the hearing officer to hold a hearing and issue a decision on a protest of a proposed assessment within one hundred eighty (180) days after the taxpayer files a written protest for reasons that the hearing officer determines are beyond the taxpayer's control, the secretary shall waive the interest for the period from the time the written protest is filed until the final assessment is issued. (2) At the hearing, the taxpayer may be represented by an authorized representative and may present evidence in support of his or her position. (3) After the hearing, the hearing officer shall render his or her decision in writing and shall serve copies upon both the taxpayer and the section or division of the Department of Finance and Administration which proposed the assessment or the denial of the claim for refund. (4) (A) (i) If the proposed assessment or denial of a claim for refund is sustained, in whole or part, the taxpayer or legal counsel for the secretary may request in writing, within twenty (20) days of the mailing of the decision, that the secretary revise the decision of the hearing officer. (ii) No request for revision will be considered unless it is received by the secretary within twenty (20) days of the mailing of the hearing decision. (iii) Either the taxpayer or legal counsel for the secretary shall provide a copy of any written request for revision to the other. (iv) The secretary may hold the supplemental proceedings on any request for revision and shall issue a decision on the request within sixty (60) days of the receipt of the request for revision. (B) If the secretary refuses to make a revision or if the taxpayer or legal counsel for the secretary does not make a request for revision, then the secretary shall send either: (i) A final assessment to the taxpayer, as provided by § 26-18-401 , that is made upon the final determination of the hearing officer that sustained a proposed assessment of tax; or (ii) A notice in writing to both the taxpayer and legal counsel for the secretary, if a revision was requested, of his or her decision not to revise a decision that resulted in no tax due, including the denial of a claim for refund. (C) (i) If the secretary revises the decision of the hearing officer, the secretary shall send the final decision of the secretary to the taxpayer and to the legal counsel for the secretary. (ii) A notice of final assessment shall be made upon the decision of the secretary if the secretary's decision sustained a proposed assessment of tax. (iii) No further notice will be issued for a final decision of the secretary that results in no tax due, including the denial of a claim for refund. (D) A taxpayer may not request revision of a decision issued by the secretary under this subdivision (d)(4). (e) A taxpayer may seek relief from the final decision of the hearing officer or the secretary on a final assessment of a tax deficiency or a notice of denial of a claim for refund by following the procedure set forth in § 26-18-406 . (f) (1) In addition to the hearing procedures set out in subsections (a)-(e) of this section, the secretary may hold administrative hearings by telephone, video conference, or other electronic means if the secretary determines that conducting the hearing in such a manner: (A) Is in the best interest of the taxpayer and the department; (B) Provides the same level of legal protection as provided in an in-person hearing or a hearing on written documents, including without limitation adequate due process; (C) Is not unduly expensive for the taxpayer or the department; and (D) Adequately protects the confidentiality of the taxpayer's information. (2) The secretary may contract with third parties for all services necessary to conduct hearings by telephone, video, or other electronic means. (3) Any person who enters into a contract with the secretary to provide services necessary to conduct hearings by telephone, video, or other electronic means shall be subject to the requirements of this chapter providing for the confidentiality of all taxpayer records. (g) Administrative relief is not available to a taxpayer under this section for a proposed assessment or a refund claim denial issued by the secretary on or after January 1, 2023. Amended by Act 2021, No. 593,§ 14, eff. 1/1/2023. Amended by Act 2019, No. 850,§ 1, eff. 1/1/2020. Amended by Act 2013, No. 1135,§ 1, eff. 8/16/2013. Acts 1979, No. 401, § 20; A.S.A. 1947, § 84-4720; Acts 1993, No. 332, § 4; 1995, No. 655, § 1; 1997, No. 1139, §§ 4-6; 1999, No. 1277, §§ 3-5; 2007, No. 212, § 2; 2011, No. 585, § 1.

(a) (1) The Secretary of the Department of Finance and Administration shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of the proposed assessment or the denial of the claim for refund. (2) Decisions of the hearing officer shall be final unless revised by the secretary. (3) The hearings on written and oral protests and determinations made by the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(1) The Secretary of the Department of Finance and Administration shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of the proposed assessment or the denial of the claim for refund.

(2) Decisions of the hearing officer shall be final unless revised by the secretary.

(3) The hearings on written and oral protests and determinations made by the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(b) The secretary may appoint one (1) or more hearing officers, but the persons occupying these appointments shall not contemporaneously with the holding of these appointments have any other administrative duties within the Revenue Division of the Department of Finance and Administration.

(c) The actual hearing on the written protest shall be held in any city in which the Revenue Division of the Department of Finance and Administration maintains a field audit district office or in such other city as the secretary shall, in his or her discretion, designate.

(d) (1) (A) All written protests filed with the secretary shall be delivered promptly to the hearing officer. (B) The hearing officer shall set the time and place for the hearing on a written protest and shall give the taxpayer reasonable notice of the hearing. (C) If it is not possible for the hearing officer to hold a hearing and issue a decision on a protest of a proposed assessment within one hundred eighty (180) days after the taxpayer files a written protest for reasons that the hearing officer determines are beyond the taxpayer's control, the secretary shall waive the interest for the period from the time the written protest is filed until the final assessment is issued. (2) At the hearing, the taxpayer may be represented by an authorized representative and may present evidence in support of his or her position. (3) After the hearing, the hearing officer shall render his or her decision in writing and shall serve copies upon both the taxpayer and the section or division of the Department of Finance and Administration which proposed the assessment or the denial of the claim for refund. (4) (A) (i) If the proposed assessment or denial of a claim for refund is sustained, in whole or part, the taxpayer or legal counsel for the secretary may request in writing, within twenty (20) days of the mailing of the decision, that the secretary revise the decision of the hearing officer. (ii) No request for revision will be considered unless it is received by the secretary within twenty (20) days of the mailing of the hearing decision. (iii) Either the taxpayer or legal counsel for the secretary shall provide a copy of any written request for revision to the other. (iv) The secretary may hold the supplemental proceedings on any request for revision and shall issue a decision on the request within sixty (60) days of the receipt of the request for revision. (B) If the secretary refuses to make a revision or if the taxpayer or legal counsel for the secretary does not make a request for revision, then the secretary shall send either: (i) A final assessment to the taxpayer, as provided by § 26-18-401 , that is made upon the final determination of the hearing officer that sustained a proposed assessment of tax; or (ii) A notice in writing to both the taxpayer and legal counsel for the secretary, if a revision was requested, of his or her decision not to revise a decision that resulted in no tax due, including the denial of a claim for refund. (C) (i) If the secretary revises the decision of the hearing officer, the secretary shall send the final decision of the secretary to the taxpayer and to the legal counsel for the secretary. (ii) A notice of final assessment shall be made upon the decision of the secretary if the secretary's decision sustained a proposed assessment of tax. (iii) No further notice will be issued for a final decision of the secretary that results in no tax due, including the denial of a claim for refund. (D) A taxpayer may not request revision of a decision issued by the secretary under this subdivision (d)(4).

(1) (A) All written protests filed with the secretary shall be delivered promptly to the hearing officer. (B) The hearing officer shall set the time and place for the hearing on a written protest and shall give the taxpayer reasonable notice of the hearing. (C) If it is not possible for the hearing officer to hold a hearing and issue a decision on a protest of a proposed assessment within one hundred eighty (180) days after the taxpayer files a written protest for reasons that the hearing officer determines are beyond the taxpayer's control, the secretary shall waive the interest for the period from the time the written protest is filed until the final assessment is issued.

(A) All written protests filed with the secretary shall be delivered promptly to the hearing officer.

(B) The hearing officer shall set the time and place for the hearing on a written protest and shall give the taxpayer reasonable notice of the hearing.

(C) If it is not possible for the hearing officer to hold a hearing and issue a decision on a protest of a proposed assessment within one hundred eighty (180) days after the taxpayer files a written protest for reasons that the hearing officer determines are beyond the taxpayer's control, the secretary shall waive the interest for the period from the time the written protest is filed until the final assessment is issued.

(2) At the hearing, the taxpayer may be represented by an authorized representative and may present evidence in support of his or her position.

(3) After the hearing, the hearing officer shall render his or her decision in writing and shall serve copies upon both the taxpayer and the section or division of the Department of Finance and Administration which proposed the assessment or the denial of the claim for refund.

(4) (A) (i) If the proposed assessment or denial of a claim for refund is sustained, in whole or part, the taxpayer or legal counsel for the secretary may request in writing, within twenty (20) days of the mailing of the decision, that the secretary revise the decision of the hearing officer. (ii) No request for revision will be considered unless it is received by the secretary within twenty (20) days of the mailing of the hearing decision. (iii) Either the taxpayer or legal counsel for the secretary shall provide a copy of any written request for revision to the other. (iv) The secretary may hold the supplemental proceedings on any request for revision and shall issue a decision on the request within sixty (60) days of the receipt of the request for revision. (B) If the secretary refuses to make a revision or if the taxpayer or legal counsel for the secretary does not make a request for revision, then the secretary shall send either: (i) A final assessment to the taxpayer, as provided by § 26-18-401 , that is made upon the final determination of the hearing officer that sustained a proposed assessment of tax; or (ii) A notice in writing to both the taxpayer and legal counsel for the secretary, if a revision was requested, of his or her decision not to revise a decision that resulted in no tax due, including the denial of a claim for refund. (C) (i) If the secretary revises the decision of the hearing officer, the secretary shall send the final decision of the secretary to the taxpayer and to the legal counsel for the secretary. (ii) A notice of final assessment shall be made upon the decision of the secretary if the secretary's decision sustained a proposed assessment of tax. (iii) No further notice will be issued for a final decision of the secretary that results in no tax due, including the denial of a claim for refund. (D) A taxpayer may not request revision of a decision issued by the secretary under this subdivision (d)(4).

(A) (i) If the proposed assessment or denial of a claim for refund is sustained, in whole or part, the taxpayer or legal counsel for the secretary may request in writing, within twenty (20) days of the mailing of the decision, that the secretary revise the decision of the hearing officer. (ii) No request for revision will be considered unless it is received by the secretary within twenty (20) days of the mailing of the hearing decision. (iii) Either the taxpayer or legal counsel for the secretary shall provide a copy of any written request for revision to the other. (iv) The secretary may hold the supplemental proceedings on any request for revision and shall issue a decision on the request within sixty (60) days of the receipt of the request for revision.

(i) If the proposed assessment or denial of a claim for refund is sustained, in whole or part, the taxpayer or legal counsel for the secretary may request in writing, within twenty (20) days of the mailing of the decision, that the secretary revise the decision of the hearing officer.

(ii) No request for revision will be considered unless it is received by the secretary within twenty (20) days of the mailing of the hearing decision.

(iii) Either the taxpayer or legal counsel for the secretary shall provide a copy of any written request for revision to the other.

(iv) The secretary may hold the supplemental proceedings on any request for revision and shall issue a decision on the request within sixty (60) days of the receipt of the request for revision.

(B) If the secretary refuses to make a revision or if the taxpayer or legal counsel for the secretary does not make a request for revision, then the secretary shall send either: (i) A final assessment to the taxpayer, as provided by § 26-18-401 , that is made upon the final determination of the hearing officer that sustained a proposed assessment of tax; or (ii) A notice in writing to both the taxpayer and legal counsel for the secretary, if a revision was requested, of his or her decision not to revise a decision that resulted in no tax due, including the denial of a claim for refund.

(i) A final assessment to the taxpayer, as provided by § 26-18-401 , that is made upon the final determination of the hearing officer that sustained a proposed assessment of tax; or

(ii) A notice in writing to both the taxpayer and legal counsel for the secretary, if a revision was requested, of his or her decision not to revise a decision that resulted in no tax due, including the denial of a claim for refund.

(C) (i) If the secretary revises the decision of the hearing officer, the secretary shall send the final decision of the secretary to the taxpayer and to the legal counsel for the secretary. (ii) A notice of final assessment shall be made upon the decision of the secretary if the secretary's decision sustained a proposed assessment of tax. (iii) No further notice will be issued for a final decision of the secretary that results in no tax due, including the denial of a claim for refund.

(i) If the secretary revises the decision of the hearing officer, the secretary shall send the final decision of the secretary to the taxpayer and to the legal counsel for the secretary.

(ii) A notice of final assessment shall be made upon the decision of the secretary if the secretary's decision sustained a proposed assessment of tax.

(iii) No further notice will be issued for a final decision of the secretary that results in no tax due, including the denial of a claim for refund.

(D) A taxpayer may not request revision of a decision issued by the secretary under this subdivision (d)(4).

(e) A taxpayer may seek relief from the final decision of the hearing officer or the secretary on a final assessment of a tax deficiency or a notice of denial of a claim for refund by following the procedure set forth in § 26-18-406 .

(f) (1) In addition to the hearing procedures set out in subsections (a)-(e) of this section, the secretary may hold administrative hearings by telephone, video conference, or other electronic means if the secretary determines that conducting the hearing in such a manner: (A) Is in the best interest of the taxpayer and the department; (B) Provides the same level of legal protection as provided in an in-person hearing or a hearing on written documents, including without limitation adequate due process; (C) Is not unduly expensive for the taxpayer or the department; and (D) Adequately protects the confidentiality of the taxpayer's information. (2) The secretary may contract with third parties for all services necessary to conduct hearings by telephone, video, or other electronic means. (3) Any person who enters into a contract with the secretary to provide services necessary to conduct hearings by telephone, video, or other electronic means shall be subject to the requirements of this chapter providing for the confidentiality of all taxpayer records.

(1) In addition to the hearing procedures set out in subsections (a)-(e) of this section, the secretary may hold administrative hearings by telephone, video conference, or other electronic means if the secretary determines that conducting the hearing in such a manner: (A) Is in the best interest of the taxpayer and the department; (B) Provides the same level of legal protection as provided in an in-person hearing or a hearing on written documents, including without limitation adequate due process; (C) Is not unduly expensive for the taxpayer or the department; and (D) Adequately protects the confidentiality of the taxpayer's information.

(A) Is in the best interest of the taxpayer and the department;

(B) Provides the same level of legal protection as provided in an in-person hearing or a hearing on written documents, including without limitation adequate due process;

(C) Is not unduly expensive for the taxpayer or the department; and

(D) Adequately protects the confidentiality of the taxpayer's information.

(2) The secretary may contract with third parties for all services necessary to conduct hearings by telephone, video, or other electronic means.

(3) Any person who enters into a contract with the secretary to provide services necessary to conduct hearings by telephone, video, or other electronic means shall be subject to the requirements of this chapter providing for the confidentiality of all taxpayer records.

(g) Administrative relief is not available to a taxpayer under this section for a proposed assessment or a refund claim denial issued by the secretary on or after January 1, 2023.

Amended by Act 2021, No. 593,§ 14, eff. 1/1/2023.

Amended by Act 2019, No. 850,§ 1, eff. 1/1/2020.

Amended by Act 2013, No. 1135,§ 1, eff. 8/16/2013.

Acts 1979, No. 401, § 20; A.S.A. 1947, § 84-4720; Acts 1993, No. 332, § 4; 1995, No. 655, § 1; 1997, No. 1139, §§ 4-6; 1999, No. 1277, §§ 3-5; 2007, No. 212, § 2; 2011, No. 585, § 1.
Ark. Code Ann. § 26-75-614 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-614
Trust indenture
Status: in_force

(a) The ordinance authorizing the bonds may provide for the execution by the chief executive officer of the municipality of a trust indenture which defines the rights of the owners of the bonds and provides for the appointment of a trustee for the owners of the bonds. (b) The trust indenture may provide for the priority between and among successive issues and may contain any of the provisions set forth in § 26-75-608 and any other terms, covenants, and conditions that are deemed desirable. Acts 1993, No. 364, § 11.

(a) The ordinance authorizing the bonds may provide for the execution by the chief executive officer of the municipality of a trust indenture which defines the rights of the owners of the bonds and provides for the appointment of a trustee for the owners of the bonds.

(b) The trust indenture may provide for the priority between and among successive issues and may contain any of the provisions set forth in § 26-75-608 and any other terms, covenants, and conditions that are deemed desirable.

Acts 1993, No. 364, § 11.
Ark. Code Ann. § 26-75-102 — AR Code / Title 26 / Chapter 75 / Subchapter 1 / Section 26-75-102
Fort Smith Clearinghouse
Status: in_force

The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 , 26-52-302 , and 26-63-402 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. Acts 1993, No. 913, § 1; 2007, No. 182, § 30.

The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from:

(1) The Arkansas gross receipts tax levied by §§ 26-52-301 , 26-52-302 , and 26-63-402 ;

(2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and

(3) All city and county sales and use taxes.

Acts 1993, No. 913, § 1; 2007, No. 182, § 30.
Ark. Code Ann. § 26-26-1706 — AR Code / Title 26 / Chapter 26 / Subchapter 17 / Section 26-26-1706
Levy of tax, collection, and penalty for delinquency
Status: in_force

(a) The Tax Division of the Arkansas Public Service Commission, having ascertained and fixed the assessed valuation of the cars of each private car company as provided in § 26-26-1705 , shall levy and extend against each valuation the average rate of ad valorem levy prevailing throughout the state for the respective assessment year, this rate to be determined as provided by § 26-26-1615 , whereupon, the division, ten (10) days before due date, shall certify the tax so extended to the Secretary of the Department of Finance and Administration for collection. (b) The secretary shall immediately forward by first-class mail to each private car company against which a tax has been extended and so certified a notice showing the assessed valuation, the applicable rate of levy, the amount of tax charged, and the due date thereof. (c) (1) If the taxes are not paid on or before the date on which taxes, ad valorem, or any part thereof, on personal property become delinquent, the secretary shall add a penalty of ten percent (10%) and mail to each company so delinquent a statement of the tax and penalty. (2) (A) If the tax and penalty are not paid on or before the date on which county collectors are authorized to collect taxes by distraint, the secretary shall, in lieu of the ten percent (10%) penalty, add to the tax a penalty of twenty-five percent (25%) and certify the tax and penalty to the Attorney General for collection. (B) The secretary's statement of tax and ten percent (10%) penalty shall warn that if the tax and penalty are not paid within the time therein stated, in lieu of the ten percent (10%) penalty, a penalty of twenty-five percent (25%) will be added, and the tax and penalty shall be certified to the Attorney General for collection. (d) For the purpose of collecting these taxes and penalties, the secretary or the Attorney General, in addition to the powers in them vested for the collection of taxes, shall have all the powers vested in county collectors for the purpose of collecting delinquent personal property taxes. Amended by Act 2019, No. 910,§ 3689, eff. 7/1/2019. Acts 1915, No. 224, § 4; C. & M. Dig., § 10004; Acts 1923, No. 560, § 4; Pope's Dig., § 13754; Acts 1953, No. 167, § 6; A.S.A. 1947, § 84-620.

(a) The Tax Division of the Arkansas Public Service Commission, having ascertained and fixed the assessed valuation of the cars of each private car company as provided in § 26-26-1705 , shall levy and extend against each valuation the average rate of ad valorem levy prevailing throughout the state for the respective assessment year, this rate to be determined as provided by § 26-26-1615 , whereupon, the division, ten (10) days before due date, shall certify the tax so extended to the Secretary of the Department of Finance and Administration for collection.

(b) The secretary shall immediately forward by first-class mail to each private car company against which a tax has been extended and so certified a notice showing the assessed valuation, the applicable rate of levy, the amount of tax charged, and the due date thereof.

(c) (1) If the taxes are not paid on or before the date on which taxes, ad valorem, or any part thereof, on personal property become delinquent, the secretary shall add a penalty of ten percent (10%) and mail to each company so delinquent a statement of the tax and penalty. (2) (A) If the tax and penalty are not paid on or before the date on which county collectors are authorized to collect taxes by distraint, the secretary shall, in lieu of the ten percent (10%) penalty, add to the tax a penalty of twenty-five percent (25%) and certify the tax and penalty to the Attorney General for collection. (B) The secretary's statement of tax and ten percent (10%) penalty shall warn that if the tax and penalty are not paid within the time therein stated, in lieu of the ten percent (10%) penalty, a penalty of twenty-five percent (25%) will be added, and the tax and penalty shall be certified to the Attorney General for collection.

(1) If the taxes are not paid on or before the date on which taxes, ad valorem, or any part thereof, on personal property become delinquent, the secretary shall add a penalty of ten percent (10%) and mail to each company so delinquent a statement of the tax and penalty.

(2) (A) If the tax and penalty are not paid on or before the date on which county collectors are authorized to collect taxes by distraint, the secretary shall, in lieu of the ten percent (10%) penalty, add to the tax a penalty of twenty-five percent (25%) and certify the tax and penalty to the Attorney General for collection. (B) The secretary's statement of tax and ten percent (10%) penalty shall warn that if the tax and penalty are not paid within the time therein stated, in lieu of the ten percent (10%) penalty, a penalty of twenty-five percent (25%) will be added, and the tax and penalty shall be certified to the Attorney General for collection.

(A) If the tax and penalty are not paid on or before the date on which county collectors are authorized to collect taxes by distraint, the secretary shall, in lieu of the ten percent (10%) penalty, add to the tax a penalty of twenty-five percent (25%) and certify the tax and penalty to the Attorney General for collection.

(B) The secretary's statement of tax and ten percent (10%) penalty shall warn that if the tax and penalty are not paid within the time therein stated, in lieu of the ten percent (10%) penalty, a penalty of twenty-five percent (25%) will be added, and the tax and penalty shall be certified to the Attorney General for collection.

(d) For the purpose of collecting these taxes and penalties, the secretary or the Attorney General, in addition to the powers in them vested for the collection of taxes, shall have all the powers vested in county collectors for the purpose of collecting delinquent personal property taxes.

Amended by Act 2019, No. 910,§ 3689, eff. 7/1/2019.

Acts 1915, No. 224, § 4; C. & M. Dig., § 10004; Acts 1923, No. 560, § 4; Pope's Dig., § 13754; Acts 1953, No. 167, § 6; A.S.A. 1947, § 84-620.
Ark. Code Ann. § 26-24-103 — AR Code / Title 26 / Chapter 24 / Section 26-24-103
Assessment of utility property
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and all telegraph, telephone, electric power, cable television, heating, gas, water, water transportation, toll bridge, or ferry, interurban, or other similar companies, associations, or corporations, commonly known as utilities, doing business or owning property in this state. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1975, No. 175, § 1; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and all telegraph, telephone, electric power, cable television, heating, gas, water, water transportation, toll bridge, or ferry, interurban, or other similar companies, associations, or corporations, commonly known as utilities, doing business or owning property in this state.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1975, No. 175, § 1; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-18-801 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-801
Title
Status: in_force

This subchapter may be cited as the "Taxpayer Bill of Rights". Acts 1989, No. 590, § 1.

This subchapter may be cited as the "Taxpayer Bill of Rights".

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-64-102 — AR Code / Title 26 / Chapter 64 / Section 26-64-102
Wholesale sales tax on distillate special fuel - Definitions
Status: in_force

(a) As used in this section: (1) "Average wholesale selling price" means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable index if the index published by the United States Energy Information Administration is no longer available; and (2) "Distillate special fuel" means the same as defined in § 26-56-102 , except that it does not include distillate special fuel used for off-road purposes as identified in § 26-56-224 . (b) In addition to the taxes levied in §§ 26-56-201 , 26-56-502 , and 26-56-601 , there is levied a wholesale sales tax upon the average wholesale selling price of distillate special fuel at the rate determined under this section. (c) (1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1, 2018, through December 31, 2018, by two and nine-tenths percent (2.9%). (2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (d) (1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1 through December 31 of the immediately preceding year by two and nine-tenths percent (2.9%). (2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (4) (A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of distillate special fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢). (5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period. (e) The wholesale sales tax levied under this section shall be paid by distillate special fuel dealers to distillate special fuel suppliers, who shall collect, report, and remit the tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of distillate special motor fuel taxes levied in Title 26, Chapter 56, of the Arkansas Code. (f) By August 1 of each year, the Department of Finance and Administration shall publish the cent-per-gallon wholesale sales tax to be collected by distillate special fuel dealers and paid to distillate special fuel suppliers beginning on October 1 of each year under this section and shall notify distillate special fuel dealers and distillate special fuel suppliers of the published amount. Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.

(a) As used in this section: (1) "Average wholesale selling price" means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable index if the index published by the United States Energy Information Administration is no longer available; and (2) "Distillate special fuel" means the same as defined in § 26-56-102 , except that it does not include distillate special fuel used for off-road purposes as identified in § 26-56-224 .

(1) "Average wholesale selling price" means the United States Gulf Coast regular average wholesale selling price of distillate special fuel as published in an index by the United States Energy Information Administration or some other similar reliable index if the index published by the United States Energy Information Administration is no longer available; and

(2) "Distillate special fuel" means the same as defined in § 26-56-102 , except that it does not include distillate special fuel used for off-road purposes as identified in § 26-56-224 .

(b) In addition to the taxes levied in §§ 26-56-201 , 26-56-502 , and 26-56-601 , there is levied a wholesale sales tax upon the average wholesale selling price of distillate special fuel at the rate determined under this section.

(c) (1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1, 2018, through December 31, 2018, by two and nine-tenths percent (2.9%). (2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(1) On or before October 1, 2019, the Secretary of the Department of Finance and Administration shall determine the rate of the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1, 2018, through December 31, 2018, by two and nine-tenths percent (2.9%).

(2) The wholesale sales tax rate determined under this subsection is effective for the period of October 1, 2019, through September 30, 2020.

(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (c)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(d) (1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1 through December 31 of the immediately preceding year by two and nine-tenths percent (2.9%). (2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection. (3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (4) (A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of distillate special fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢). (5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period.

(1) Beginning July 1, 2020, and each July 1 thereafter, the secretary shall calculate the wholesale sales tax levied under this section by multiplying the twelve-month average wholesale selling price of distillate special fuel for the period of January 1 through December 31 of the immediately preceding year by two and nine-tenths percent (2.9%).

(2) The wholesale sales tax rate calculated under this subsection is effective for the twelve-month period beginning on October 1 of the year in which the calculation is made under this subsection.

(3) To make the collection of the wholesale sales tax levied under this subsection more efficient, the secretary shall convert the wholesale sales tax calculated under subdivision (d)(1) of this section to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(4) (A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢). (B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of distillate special fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢).

(A) If the twelve-month average wholesale selling price calculated in subdivision (d)(1) of this section is more than the twelve-month average wholesale selling price of the year preceding that calculation, the secretary shall convert the resulting wholesale sales tax to a cent-per-gallon amount rounded to the nearest one-tenth of one cent (0.1¢).

(B) If the wholesale sales tax rate calculated in subdivision (d)(1) of this section would result in an increase in the wholesale sales tax of more than one-tenth of one cent (0.1¢) per gallon of distillate special fuel when converted to a cent-per-gallon amount and rounded to the nearest one-tenth of one cent (0.1¢), the percentage used in the calculation of the wholesale sales tax rate under subdivision (d)(1) of this section shall be limited to the highest percentage that results in a cent-per-gallon amount that does not exceed one-tenth of one cent (0.1¢) for that twelve-month period when rounded to the nearest one-tenth of one cent (0.1¢).

(5) If the twelve-month average wholesale selling price used for the calculation in subdivision (d)(1) of this section is less than the twelve-month average wholesale selling price of the preceding year, the calculation under subdivision (d)(1) of this section shall not be made, and the wholesale sales tax rate for the twelve-month period beginning October 1 shall be equal to the wholesale sales tax rate for the immediately preceding twelve-month period.

(e) The wholesale sales tax levied under this section shall be paid by distillate special fuel dealers to distillate special fuel suppliers, who shall collect, report, and remit the tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of distillate special motor fuel taxes levied in Title 26, Chapter 56, of the Arkansas Code.

(f) By August 1 of each year, the Department of Finance and Administration shall publish the cent-per-gallon wholesale sales tax to be collected by distillate special fuel dealers and paid to distillate special fuel suppliers beginning on October 1 of each year under this section and shall notify distillate special fuel dealers and distillate special fuel suppliers of the published amount.

Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.
Ark. Code Ann. § 26-26-1119 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1119
Prohibited conduct - Penalties - Time limitation
Status: in_force

(a) (1) No property owner shall claim more than one (1) homestead property tax credit for each year. (2) (A) If the county assessor determines that a property owner has claimed more than one (1) homestead property tax credit in a year, in addition to repayment of the homestead property tax credit, the designated preparer of the tax books shall extend a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit. (B) (i) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (ii) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (a) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (b) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully. (C) In order to qualify for the homestead property tax credit after repayment of an unlawfully claimed homestead property tax credit and payment of a penalty, the property owner shall register with the county assessor according to § 26-26-1118(b)(2)(A) . (b) (1) Every property owner shall report to the county assessor a change in eligibility to claim a property tax credit or a change in use of the property prior to January 1 of the year following the change. (2) If the county assessor determines that a property owner has failed to report a change in the eligibility to claim a property tax credit or has failed to register a required change in the use of the property, the designated preparer of the tax books shall extend, in addition to repayment of the unlawfully claimed homestead property tax credit, the correct property tax due along with a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit. (3) (A) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (B) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (i) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (ii) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully. (c) (1) Penalties assessed under this section shall bind the real property and shall be entitled to preference over all judgments, executions, encumbrances, or liens, whenever created, until the penalties are repaid. (2) Penalties collected under this section shall be remitted to the county treasurer to be credited to the county general fund. (d) (1) The debt owed for the repayment of an unlawfully claimed homestead property tax credit assessed under this section shall bind the real property and shall be entitled to preference over all judgments, executions, encumbrances, or liens, whenever created, until it is repaid. (2) A homestead property tax credit repaid under this section from a person who was not entitled to claim a credit shall be remitted to the Treasurer of State for deposit into the Property Tax Relief Trust Fund. (e) (1) The property owner may appeal to the county court the determination by a county assessor that: (A) The property owner shall repay an unlawfully claimed homestead property tax credit; (B) The property owner shall pay penalties; or (C) Any other determination that the property owner has violated this section. (2) To appeal the determination by a county assessor, the property owner must file a petition with the county court within thirty (30) days from the date of the determination by the county assessor. (3) After the petition is filed, the county court shall set a hearing within thirty (30) days after the filing of the petition. (4) At the hearing, the property owner and county assessor shall present evidence to support their positions. (5) The county court shall provide the property owner, county assessor, and county clerk with the county court's decision in writing within ten (10) business days after the hearing. (6) The property owner or county assessor may appeal the county court's decision to circuit court within thirty (30) days after the date of the decision. (f) (1) No penalties under this section shall be imposed against a property owner for an unlawfully claimed property tax credit after the expiration of three (3) years from the date the property tax credit was claimed. (2) No repayment requirement under this section shall be imposed against a property owner for an unlawfully claimed property tax credit after the expiration of three (3) years from the date the property tax credit was claimed. (3) This section does not alter the property owner's deadline to claim the homestead property tax credit as provided in § 26-26-1118(b)(3) . Acts 2001, No. 1544, § 4; 2003, No. 1354, § 1.

(a) (1) No property owner shall claim more than one (1) homestead property tax credit for each year. (2) (A) If the county assessor determines that a property owner has claimed more than one (1) homestead property tax credit in a year, in addition to repayment of the homestead property tax credit, the designated preparer of the tax books shall extend a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit. (B) (i) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (ii) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (a) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (b) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully. (C) In order to qualify for the homestead property tax credit after repayment of an unlawfully claimed homestead property tax credit and payment of a penalty, the property owner shall register with the county assessor according to § 26-26-1118(b)(2)(A) .

(1) No property owner shall claim more than one (1) homestead property tax credit for each year.

(2) (A) If the county assessor determines that a property owner has claimed more than one (1) homestead property tax credit in a year, in addition to repayment of the homestead property tax credit, the designated preparer of the tax books shall extend a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit. (B) (i) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (ii) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (a) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (b) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully. (C) In order to qualify for the homestead property tax credit after repayment of an unlawfully claimed homestead property tax credit and payment of a penalty, the property owner shall register with the county assessor according to § 26-26-1118(b)(2)(A) .

(A) If the county assessor determines that a property owner has claimed more than one (1) homestead property tax credit in a year, in addition to repayment of the homestead property tax credit, the designated preparer of the tax books shall extend a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit.

(B) (i) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (ii) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (a) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (b) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(i) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes.

(ii) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (a) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (b) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(a) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or

(b) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(C) In order to qualify for the homestead property tax credit after repayment of an unlawfully claimed homestead property tax credit and payment of a penalty, the property owner shall register with the county assessor according to § 26-26-1118(b)(2)(A) .

(b) (1) Every property owner shall report to the county assessor a change in eligibility to claim a property tax credit or a change in use of the property prior to January 1 of the year following the change. (2) If the county assessor determines that a property owner has failed to report a change in the eligibility to claim a property tax credit or has failed to register a required change in the use of the property, the designated preparer of the tax books shall extend, in addition to repayment of the unlawfully claimed homestead property tax credit, the correct property tax due along with a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit. (3) (A) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (B) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (i) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (ii) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(1) Every property owner shall report to the county assessor a change in eligibility to claim a property tax credit or a change in use of the property prior to January 1 of the year following the change.

(2) If the county assessor determines that a property owner has failed to report a change in the eligibility to claim a property tax credit or has failed to register a required change in the use of the property, the designated preparer of the tax books shall extend, in addition to repayment of the unlawfully claimed homestead property tax credit, the correct property tax due along with a penalty of one hundred percent (100%) of the amount of the unlawfully claimed homestead property tax credit.

(3) (A) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes. (B) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (i) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (ii) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(A) If the property owner has unlawfully claimed a homestead property tax credit in a county other than the county where his or her lawfully claimed homestead property tax credit was claimed, then the property owner shall pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes.

(B) If the property owner has unlawfully claimed a homestead property tax credit in the same county that he or she lawfully claimed a homestead property tax credit, then the property owner shall elect to either: (i) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or (ii) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(i) Pay the entire amount of the unlawfully claimed homestead property tax credit and the penalty at the time of payment of the property owner's taxes; or

(ii) Not claim a homestead property tax credit on any property in the county or on any other property in the state for two (2) years for each year that the credit was claimed unlawfully.

(c) (1) Penalties assessed under this section shall bind the real property and shall be entitled to preference over all judgments, executions, encumbrances, or liens, whenever created, until the penalties are repaid. (2) Penalties collected under this section shall be remitted to the county treasurer to be credited to the county general fund.

(1) Penalties assessed under this section shall bind the real property and shall be entitled to preference over all judgments, executions, encumbrances, or liens, whenever created, until the penalties are repaid.

(2) Penalties collected under this section shall be remitted to the county treasurer to be credited to the county general fund.

(d) (1) The debt owed for the repayment of an unlawfully claimed homestead property tax credit assessed under this section shall bind the real property and shall be entitled to preference over all judgments, executions, encumbrances, or liens, whenever created, until it is repaid. (2) A homestead property tax credit repaid under this section from a person who was not entitled to claim a credit shall be remitted to the Treasurer of State for deposit into the Property Tax Relief Trust Fund.

(1) The debt owed for the repayment of an unlawfully claimed homestead property tax credit assessed under this section shall bind the real property and shall be entitled to preference over all judgments, executions, encumbrances, or liens, whenever created, until it is repaid.

(2) A homestead property tax credit repaid under this section from a person who was not entitled to claim a credit shall be remitted to the Treasurer of State for deposit into the Property Tax Relief Trust Fund.

(e) (1) The property owner may appeal to the county court the determination by a county assessor that: (A) The property owner shall repay an unlawfully claimed homestead property tax credit; (B) The property owner shall pay penalties; or (C) Any other determination that the property owner has violated this section. (2) To appeal the determination by a county assessor, the property owner must file a petition with the county court within thirty (30) days from the date of the determination by the county assessor. (3) After the petition is filed, the county court shall set a hearing within thirty (30) days after the filing of the petition. (4) At the hearing, the property owner and county assessor shall present evidence to support their positions. (5) The county court shall provide the property owner, county assessor, and county clerk with the county court's decision in writing within ten (10) business days after the hearing. (6) The property owner or county assessor may appeal the county court's decision to circuit court within thirty (30) days after the date of the decision.

(1) The property owner may appeal to the county court the determination by a county assessor that: (A) The property owner shall repay an unlawfully claimed homestead property tax credit; (B) The property owner shall pay penalties; or (C) Any other determination that the property owner has violated this section.

(A) The property owner shall repay an unlawfully claimed homestead property tax credit;

(B) The property owner shall pay penalties; or

(C) Any other determination that the property owner has violated this section.

(2) To appeal the determination by a county assessor, the property owner must file a petition with the county court within thirty (30) days from the date of the determination by the county assessor.

(3) After the petition is filed, the county court shall set a hearing within thirty (30) days after the filing of the petition.

(4) At the hearing, the property owner and county assessor shall present evidence to support their positions.

(5) The county court shall provide the property owner, county assessor, and county clerk with the county court's decision in writing within ten (10) business days after the hearing.

(6) The property owner or county assessor may appeal the county court's decision to circuit court within thirty (30) days after the date of the decision.

(f) (1) No penalties under this section shall be imposed against a property owner for an unlawfully claimed property tax credit after the expiration of three (3) years from the date the property tax credit was claimed. (2) No repayment requirement under this section shall be imposed against a property owner for an unlawfully claimed property tax credit after the expiration of three (3) years from the date the property tax credit was claimed. (3) This section does not alter the property owner's deadline to claim the homestead property tax credit as provided in § 26-26-1118(b)(3) .

(1) No penalties under this section shall be imposed against a property owner for an unlawfully claimed property tax credit after the expiration of three (3) years from the date the property tax credit was claimed.

(2) No repayment requirement under this section shall be imposed against a property owner for an unlawfully claimed property tax credit after the expiration of three (3) years from the date the property tax credit was claimed.

(3) This section does not alter the property owner's deadline to claim the homestead property tax credit as provided in § 26-26-1118(b)(3) .

Acts 2001, No. 1544, § 4; 2003, No. 1354, § 1.
Ark. Code Ann. § 26-51-448 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-448
Educational individual retirement accounts
Status: in_force

(a) Title 26 U.S.C. § 530 , as in effect on January 2, 2013, relating to educational individual retirement accounts, is adopted for the purpose of computing Arkansas income tax liability. (b) Any additional tax or penalty imposed by this section shall be ten percent (10%) of the amount of any additional tax or penalty provided in the federal income tax law adopted by this section. Amended by Act 2013, No. 1254,§ 13, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1999, No. 513, § 2; 2003, No. 218, § 2; 2005, No. 675, § 13; 2009, No. 372, § 23; 2011, No. 787, § 31.

(a) Title 26 U.S.C. § 530 , as in effect on January 2, 2013, relating to educational individual retirement accounts, is adopted for the purpose of computing Arkansas income tax liability.

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

Amended by Act 2013, No. 1254,§ 13, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012.

Acts 1999, No. 513, § 2; 2003, No. 218, § 2; 2005, No. 675, § 13; 2009, No. 372, § 23; 2011, No. 787, § 31.
Ark. Code Ann. § 26-55-234 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-234
Statements and reports from persons not distributors
Status: in_force

(a) Every person or terminal purchasing or otherwise acquiring motor fuel by pipeline, tank car, tank truck, or cargo lot and selling, using, or otherwise disposing of the motor fuel for delivery in Arkansas not required by a provision of this subchapter to be licensed as a distributor in motor fuel shall file a statement setting forth the: (1) Name under which the person or terminal is transacting business within the State of Arkansas and the location with the street number address of that person's or terminal's principal office or place of business within the state; and (2) Name and address of the owner, names and addresses of the partners if the person or terminal is a partnership, or names and addresses of the principal officers if the person or terminal is a corporation or association. (b) (1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, the person shall report to the secretary all purchases or other acquisitions and sales or other disposition of motor fuel during the next-preceding calendar month giving a record of each tank car, tank truck, or cargo lot delivered to a point within the state and of all motor fuel otherwise delivered to the person. (2) The report shall set forth: (A) From whom each tank car or cargo lot was purchased or otherwise acquired; (B) The point of shipment; (C) To whom sold or shipped; (D) The point of delivery; (E) The date of shipment; (F) The name of the carrier; (G) The initials and number of the tank car; (H) The number of gallons contained in the tank car if shipped by rail; (I) The name and owner of the boat, barge, or vessel, and the number of gallons contained in the boat, barge, or vessel if shipped by water; and (J) Any other additional information the secretary may require relative to the motor fuel. (c) On or before the twenty-fifth day of each calendar month on forms prescribed by the secretary, the terminal shall report to the secretary all purchases or other acquisitions and sales or other disposition of motor fuel during the next-preceding calendar month, which report shall include the following: (1) Beginning inventories in gallons of motor fuel in storage; (2) Ending inventories in gallons of motor fuel in storage; (3) Withdrawals of motor fuel in gallons from the pipeline outlet resulting in additions of motor fuel to storage, including the name of the distributor licensed as an importer who requested the placement of the motor fuel into storage; and (4) Removals of motor fuel from storage, specifically including: (A) Bill of lading numbers which represent physical movements of the motor fuel; (B) The date of each removal; (C) The quantity in gallons of motor fuel so removed; (D) The person who had the motor fuel available for that particular removal; and (E) The person possessing a license from the secretary who requested the removal of the motor fuel from that storage. (d) When any person or terminal purchasing or otherwise acquiring motor fuel by pipeline, in a tank car, tank truck, or cargo lot and selling or otherwise disposing of the motor fuel for delivery in Arkansas and not required by a provision of this subchapter to register as a distributor in motor fuel, fails to submit the person's or terminal's monthly report to the secretary by the twenty-fifth day of each calendar month or when the person or terminal fails to submit in the monthly report the data required by this subchapter, the person or terminal shall be guilty of a violation and shall be fined an amount not greater than one hundred dollars ($100) for the first offense and shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each subsequent offense. Amended by Act 2019, No. 910,§ 3964, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3963, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3962, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3961, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3960, eff. 7/1/2019. Acts 1941, No. 383, § 14; A.S.A. 1947, § 75-1116; Acts 1993, No. 1029, § 2; 2005, No. 1994, § 175; 2007, No. 827, § 225.

(a) Every person or terminal purchasing or otherwise acquiring motor fuel by pipeline, tank car, tank truck, or cargo lot and selling, using, or otherwise disposing of the motor fuel for delivery in Arkansas not required by a provision of this subchapter to be licensed as a distributor in motor fuel shall file a statement setting forth the: (1) Name under which the person or terminal is transacting business within the State of Arkansas and the location with the street number address of that person's or terminal's principal office or place of business within the state; and (2) Name and address of the owner, names and addresses of the partners if the person or terminal is a partnership, or names and addresses of the principal officers if the person or terminal is a corporation or association.

(1) Name under which the person or terminal is transacting business within the State of Arkansas and the location with the street number address of that person's or terminal's principal office or place of business within the state; and

(2) Name and address of the owner, names and addresses of the partners if the person or terminal is a partnership, or names and addresses of the principal officers if the person or terminal is a corporation or association.

(b) (1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, the person shall report to the secretary all purchases or other acquisitions and sales or other disposition of motor fuel during the next-preceding calendar month giving a record of each tank car, tank truck, or cargo lot delivered to a point within the state and of all motor fuel otherwise delivered to the person. (2) The report shall set forth: (A) From whom each tank car or cargo lot was purchased or otherwise acquired; (B) The point of shipment; (C) To whom sold or shipped; (D) The point of delivery; (E) The date of shipment; (F) The name of the carrier; (G) The initials and number of the tank car; (H) The number of gallons contained in the tank car if shipped by rail; (I) The name and owner of the boat, barge, or vessel, and the number of gallons contained in the boat, barge, or vessel if shipped by water; and (J) Any other additional information the secretary may require relative to the motor fuel.

(1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, the person shall report to the secretary all purchases or other acquisitions and sales or other disposition of motor fuel during the next-preceding calendar month giving a record of each tank car, tank truck, or cargo lot delivered to a point within the state and of all motor fuel otherwise delivered to the person.

(2) The report shall set forth: (A) From whom each tank car or cargo lot was purchased or otherwise acquired; (B) The point of shipment; (C) To whom sold or shipped; (D) The point of delivery; (E) The date of shipment; (F) The name of the carrier; (G) The initials and number of the tank car; (H) The number of gallons contained in the tank car if shipped by rail; (I) The name and owner of the boat, barge, or vessel, and the number of gallons contained in the boat, barge, or vessel if shipped by water; and (J) Any other additional information the secretary may require relative to the motor fuel.

(A) From whom each tank car or cargo lot was purchased or otherwise acquired;

(B) The point of shipment;

(C) To whom sold or shipped;

(D) The point of delivery;

(E) The date of shipment;

(F) The name of the carrier;

(G) The initials and number of the tank car;

(H) The number of gallons contained in the tank car if shipped by rail;

(I) The name and owner of the boat, barge, or vessel, and the number of gallons contained in the boat, barge, or vessel if shipped by water; and

(J) Any other additional information the secretary may require relative to the motor fuel.

(c) On or before the twenty-fifth day of each calendar month on forms prescribed by the secretary, the terminal shall report to the secretary all purchases or other acquisitions and sales or other disposition of motor fuel during the next-preceding calendar month, which report shall include the following: (1) Beginning inventories in gallons of motor fuel in storage; (2) Ending inventories in gallons of motor fuel in storage; (3) Withdrawals of motor fuel in gallons from the pipeline outlet resulting in additions of motor fuel to storage, including the name of the distributor licensed as an importer who requested the placement of the motor fuel into storage; and (4) Removals of motor fuel from storage, specifically including: (A) Bill of lading numbers which represent physical movements of the motor fuel; (B) The date of each removal; (C) The quantity in gallons of motor fuel so removed; (D) The person who had the motor fuel available for that particular removal; and (E) The person possessing a license from the secretary who requested the removal of the motor fuel from that storage.

(1) Beginning inventories in gallons of motor fuel in storage;

(2) Ending inventories in gallons of motor fuel in storage;

(3) Withdrawals of motor fuel in gallons from the pipeline outlet resulting in additions of motor fuel to storage, including the name of the distributor licensed as an importer who requested the placement of the motor fuel into storage; and

(4) Removals of motor fuel from storage, specifically including: (A) Bill of lading numbers which represent physical movements of the motor fuel; (B) The date of each removal; (C) The quantity in gallons of motor fuel so removed; (D) The person who had the motor fuel available for that particular removal; and (E) The person possessing a license from the secretary who requested the removal of the motor fuel from that storage.

(A) Bill of lading numbers which represent physical movements of the motor fuel;

(B) The date of each removal;

(C) The quantity in gallons of motor fuel so removed;

(D) The person who had the motor fuel available for that particular removal; and

(E) The person possessing a license from the secretary who requested the removal of the motor fuel from that storage.

(d) When any person or terminal purchasing or otherwise acquiring motor fuel by pipeline, in a tank car, tank truck, or cargo lot and selling or otherwise disposing of the motor fuel for delivery in Arkansas and not required by a provision of this subchapter to register as a distributor in motor fuel, fails to submit the person's or terminal's monthly report to the secretary by the twenty-fifth day of each calendar month or when the person or terminal fails to submit in the monthly report the data required by this subchapter, the person or terminal shall be guilty of a violation and shall be fined an amount not greater than one hundred dollars ($100) for the first offense and shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each subsequent offense.

Amended by Act 2019, No. 910,§ 3964, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3963, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3962, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3961, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3960, eff. 7/1/2019.

Acts 1941, No. 383, § 14; A.S.A. 1947, § 75-1116; Acts 1993, No. 1029, § 2; 2005, No. 1994, § 175; 2007, No. 827, § 225.
Ark. Code Ann. § 26-35-601 — AR Code / Title 26 / Chapter 35 / Subchapter 6 / Section 26-35-601
Personal property taxes to be collected with real estate taxes
Status: in_force

(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate. (b) Any county collector knowingly accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a violation and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100). (c) (1) Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due. (2) The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes. (3) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes. (4) Furthermore, a purchaser in a foreclosure sale shall not be responsible for the payment of the personal property taxes required to be paid by this section. Amended by Act 2021, No. 483,§ 1, eff. 7/28/2021. Acts 1951, No. 243, §§ 1-3; A.S.A. 1947, §§ 84-937 -- 84-939; Acts 1999, No. 994, § 1; 2001, No. 1286, § 1.

(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate.

(b) Any county collector knowingly accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a violation and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).

(c) (1) Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due. (2) The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes. (3) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes. (4) Furthermore, a purchaser in a foreclosure sale shall not be responsible for the payment of the personal property taxes required to be paid by this section.

(1) Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due.

(2) The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes.

(3) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes.

(4) Furthermore, a purchaser in a foreclosure sale shall not be responsible for the payment of the personal property taxes required to be paid by this section.

Amended by Act 2021, No. 483,§ 1, eff. 7/28/2021.

Acts 1951, No. 243, §§ 1-3; A.S.A. 1947, §§ 84-937 -- 84-939; Acts 1999, No. 994, § 1; 2001, No. 1286, § 1.
Ark. Code Ann. § 26-55-247 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-247
Confiscation and sale of equipment of persons transporting motor fuel unlawfully
Status: in_force

(a) Any person who knowingly transports or causes to be transported any motor fuel in any manner in violation of the provisions of this subchapter in addition to other penalties and punishment provided for in this subchapter shall be subject to the immediate confiscation of the tank truck or vehicle and the contents therein which are thus unlawfully transported, by the Secretary of the Department of Finance and Administration or the secretary's agents. (b) (1) The owner or operator of a confiscated tank truck or vehicle may request a hearing under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., to challenge the confiscation. (2) A request for a hearing under this section shall be made within five (5) business days of the date of the confiscation of the tank truck or vehicle. (3) A hearing under this section shall be held within five (5) business days of the date of the request for hearing, and a decision on the confiscation shall be issued within five (5) business days of the hearing. (c) Unless the operator or owner of a confiscated tank truck or vehicle proves at a hearing held under this section that the motor fuel was being transported, transferred, or delivered in accordance with this subchapter or any other law affecting the transportation of motor fuel, including without limitation any rules issued under this subchapter or any other relevant statute, the secretary shall sell the confiscated tank truck or vehicle and the contents of the confiscated tank truck or vehicle at auction without any recourse or liability on the secretary, the secretary's agents, or the state. Amended by Act 2021, No. 593,§ 31, eff. 1/1/2023. Amended by Act 2021, No. 593,§ 30, eff. 1/1/2023. Amended by Act 2019, No. 315,§ 3008, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3976, eff. 7/1/2019. Acts 1941, No. 383, § 21; A.S.A. 1947, § 75-1123.

(a) Any person who knowingly transports or causes to be transported any motor fuel in any manner in violation of the provisions of this subchapter in addition to other penalties and punishment provided for in this subchapter shall be subject to the immediate confiscation of the tank truck or vehicle and the contents therein which are thus unlawfully transported, by the Secretary of the Department of Finance and Administration or the secretary's agents.

(b) (1) The owner or operator of a confiscated tank truck or vehicle may request a hearing under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., to challenge the confiscation. (2) A request for a hearing under this section shall be made within five (5) business days of the date of the confiscation of the tank truck or vehicle. (3) A hearing under this section shall be held within five (5) business days of the date of the request for hearing, and a decision on the confiscation shall be issued within five (5) business days of the hearing.

(1) The owner or operator of a confiscated tank truck or vehicle may request a hearing under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., to challenge the confiscation.

(2) A request for a hearing under this section shall be made within five (5) business days of the date of the confiscation of the tank truck or vehicle.

(3) A hearing under this section shall be held within five (5) business days of the date of the request for hearing, and a decision on the confiscation shall be issued within five (5) business days of the hearing.

(c) Unless the operator or owner of a confiscated tank truck or vehicle proves at a hearing held under this section that the motor fuel was being transported, transferred, or delivered in accordance with this subchapter or any other law affecting the transportation of motor fuel, including without limitation any rules issued under this subchapter or any other relevant statute, the secretary shall sell the confiscated tank truck or vehicle and the contents of the confiscated tank truck or vehicle at auction without any recourse or liability on the secretary, the secretary's agents, or the state.

Amended by Act 2021, No. 593,§ 31, eff. 1/1/2023.

Amended by Act 2021, No. 593,§ 30, eff. 1/1/2023.

Amended by Act 2019, No. 315,§ 3008, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3976, eff. 7/1/2019.

Acts 1941, No. 383, § 21; A.S.A. 1947, § 75-1123.
Ark. Code Ann. § 26-51-444 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-444
Deductions - Soil and water conservation
Status: in_force

Title 26 U.S.C. § 175 , as in effect on January 1, 1995, regarding the deduction of certain expenditures related to soil and water conservation is hereby adopted. Acts 1995, No. 560, § 2.

Title 26 U.S.C. § 175 , as in effect on January 1, 1995, regarding the deduction of certain expenditures related to soil and water conservation is hereby adopted.

Acts 1995, No. 560, § 2.
Ark. Code Ann. § 26-74-302 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-302
Construction
Status: in_force

This subchapter shall be liberally construed to accomplish the purposes of this subchapter. Acts 1981, No. 991, § 16, as added by Acts 1983, No. 725, § 6; A.S.A. 1947, § 17-2020.4.

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

Acts 1981, No. 991, § 16, as added by Acts 1983, No. 725, § 6; A.S.A. 1947, § 17-2020.4.
Ark. Code Ann. § 26-52-803 — AR Code / Title 26 / Chapter 52 / Subchapter 8 / Section 26-52-803
Enforcement
Status: in_force

(a) Any permittee who fraudulently attempts to evade any provision of this section or of this chapter shall be subject to having his or her permit revoked after notice and hearing provided in § 26-52-209 . (b) (1) Upon payment of all applicable registration and title fees, any manufactured home retailer licensed pursuant to § 27-14-601(a)(6) that makes a subsequent purchase of a manufactured home for which the seller does not have a certificate of title may register the manufactured home for the sole purpose of obtaining a certificate of title. (2) No license plate or decal shall be provided with the registration. Acts 1985, No. 1068, § 3; A.S.A. 1947, § 84-1936.3; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1.

(a) Any permittee who fraudulently attempts to evade any provision of this section or of this chapter shall be subject to having his or her permit revoked after notice and hearing provided in § 26-52-209 .

(b) (1) Upon payment of all applicable registration and title fees, any manufactured home retailer licensed pursuant to § 27-14-601(a)(6) that makes a subsequent purchase of a manufactured home for which the seller does not have a certificate of title may register the manufactured home for the sole purpose of obtaining a certificate of title. (2) No license plate or decal shall be provided with the registration.

(1) Upon payment of all applicable registration and title fees, any manufactured home retailer licensed pursuant to § 27-14-601(a)(6) that makes a subsequent purchase of a manufactured home for which the seller does not have a certificate of title may register the manufactured home for the sole purpose of obtaining a certificate of title.

(2) No license plate or decal shall be provided with the registration.

Acts 1985, No. 1068, § 3; A.S.A. 1947, § 84-1936.3; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1.
Ark. Code Ann. § 26-57-242 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-242
Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry
Status: in_force

(a) Every wholesaler doing business at or from an established place of business located within this state and authorized to purchase untaxed tobacco products on an open account directly from manufacturers who have general distribution of tobacco products in Arkansas, and who sell to permitted retailers, are prohibited from transporting cigarettes to which stamps have been affixed outside the boundaries of the State of Arkansas for warehousing or reentry into this state, or both, for either sale or resale. (b) Upon violation of this section by a wholesaler, the Director of Arkansas Tobacco Control shall revoke the wholesaler's permit. Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019. Acts 1977, No. 546, § 21; A.S.A. 1947, § 84-4521; Acts 1997, No. 1337, § 20; 2009, No. 785, § 21.

(a) Every wholesaler doing business at or from an established place of business located within this state and authorized to purchase untaxed tobacco products on an open account directly from manufacturers who have general distribution of tobacco products in Arkansas, and who sell to permitted retailers, are prohibited from transporting cigarettes to which stamps have been affixed outside the boundaries of the State of Arkansas for warehousing or reentry into this state, or both, for either sale or resale.

(b) Upon violation of this section by a wholesaler, the Director of Arkansas Tobacco Control shall revoke the wholesaler's permit.

Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019.

Acts 1977, No. 546, § 21; A.S.A. 1947, § 84-4521; Acts 1997, No. 1337, § 20; 2009, No. 785, § 21.
Ark. Code Ann. § 26-36-303 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-303
Definitions
Status: in_force

As used in this subchapter: (1) (A) "Claimant agency" means: (i) State-supported colleges, universities, and technical institutes; (ii) The Department of Human Services; (iii) The Student Loan Guarantee Foundation of Arkansas; (iv) The Auditor of State; (v) The Division of Higher Education; (vi) The Office of Child Support Enforcement; (vii) Arkansas circuit, county, or district courts; (viii) Housing authorities created under § 14-169-101 et seq.; (ix) The Employee Benefits Division; (x) The Office of Personnel Management; (xi) County collectors and county treasurers; (xii) The Department of Health; (xiii) The Internal Revenue Service; (xiv) The Arkansas Real Estate Commission; (xv) The Arkansas Public Defender Commission created under § 16-87-202 ; (xvi) The Arkansas Department of Transportation; (xvii) The State Securities Department; (xviii) The Office of Driver Services; (xix) Arkansas Tobacco Control and the Arkansas Tobacco Control Board; (xx) Arkansas Public Employees' Retirement System; (xxi) The State Insurance Department; (xxii) The Self-Insured Fidelity Bond Program created under § 21-2-701 et seq.; (xxiii) The Contractors Licensing Board; (xxiv) The Residential Contractors Committee; and (xxv) The Department of Labor and Licensing. (B) An entity shall not be added as a claimant agency under subdivision (1)(A) of this section, unless the entity has an annual outstanding debt of two hundred thousand dollars ($200,000); (2) "Debt" means: (A) Any liquidated sum due and owing any claimant agency, which has accrued through contract, subrogation, tort, operation of law, legal proceeding, or any other legal theory, regardless of whether there is an outstanding judgment for that sum; (B) Accrued obligations due to an assignment of child support rights made to the state as a condition of eligibility for welfare assistance and those which have accrued from contract with the claimant agency by an individual who is not the recipient of welfare assistance; (C) Money owed to a claimant agency as a result of a debtor's cashing both the original and the duplicate state warrants; (D) All of the following that are not under appeal: (i) Traffic fines; (ii) Any court-imposed fine or cost, including fines related to the prosecution of hot checks under the Arkansas Hot Check Law, § 5-37-301 et seq.; (iii) Fees for reinstatement of a driver's license payable to the Office of Driver Services under §§ 5-65-119 , 27-16-508 , and 27-16-808 ; and (iv) Restitution ordered by a circuit, county, or district court related to the violation of any state law; (E) Money owed to a claimant agency for all costs as a result of the debtor's use of state medical and pharmacy benefits for which he or she is not entitled; (F) Money owed to a claimant agency for all costs resulting from an overpayment of wages or salaries, including without limitation a lump-sum payment or the repayment of a bonus payment under § 21-5-228(d)(2)(A) or § 21-5-228(d)(2)(B)(i) ; (G) Money owed to a claimant agency for all delinquent taxes, all costs resulting from delinquent taxes, and any penalties assessed against a delinquent taxpayer under § 26-36-201 ; and (H) Any overpayment of a monthly benefit or lump sum from the Arkansas Public Employees' Retirement System. (3) "Debtor" means any individual owing money to or having a delinquent account with any claimant agency, which obligation has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy; (4) "Refund" means the Arkansas income tax refund that the Revenue Division of the Department of Finance and Administration determines to be due any individual taxpayer less any amounts determined by the Revenue Division of the Department of Finance and Administration to be due to the Revenue Division of the Department of Finance and Administration for payment of any state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.; and (5) "Setoff" means the withholding of part or all of income tax refunds due individuals who owe debts to the State of Arkansas, to a county, a city, or a town, or to a housing authority created under § 14-169-101 et seq. Amended by Act 2024, No. 172,§ 7, eff. 7/1/2024. Amended by Act 2023, No. 625,§ 1, eff. 8/1/2023. Amended by Act 2021, No. 483,§ 4, eff. 7/28/2021. Amended by Act 2021, No. 483,§ 3, eff. 7/28/2021. Amended by Act 2021, No. 483,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 373,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 373,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 281,§ 2, eff. 3/8/2021. Amended by Act 2021, No. 281,§ 1, eff. 3/8/2021. Amended by Act 2019, No. 1071,§ 3, eff. 7/24/2019. Amended by Act 2019, No. 803,§ 3, eff. 7/24/2019. Amended by Act 2019, No. 803,§ 2, eff. 7/24/2019. Amended by Act 2019, No. 110,§ 9, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 2397, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 2396, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 2395, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 2394, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 294, eff. 8/1/2017. Amended by Act 2017, No. 824,§ 17, eff. 7/1/2017. Amended by Act 2015, No. 531,§ 1, eff. 7/22/2015. Amended by Act 2013, No. 961,§ 2A, eff. 8/16/2013. Amended by Act 2013, No. 282,§ 14, eff. 3/6/2013. Amended by Act 2013, No. 158,§ 1, eff. 8/16/2013. Acts 1983, No. 372, § 2; 1983 (1st Ex. Sess.), No. 82, § 1; 1985, No. 987, §§ 1, 6; A.S.A. 1947, § 84-4902; Acts 1989, No. 698, § 1; 1993, No. 345, § 1; 1995, No. 1184, § 36; 1995, No. 1262, § 12; 1997, No. 1280, § 1; 2003, No. 826, § 1; 2003, No. 1023, §§ 2, 3; 2003, No. 1800, §§ 2, 3; 2005, No. 277, § 1; 2007, No. 553, § 1; 2011, No. 724, § 1; 2011, No. 815, § 1; 2011, No. 983, § 4.

As used in this subchapter:

(1) (A) "Claimant agency" means: (i) State-supported colleges, universities, and technical institutes; (ii) The Department of Human Services; (iii) The Student Loan Guarantee Foundation of Arkansas; (iv) The Auditor of State; (v) The Division of Higher Education; (vi) The Office of Child Support Enforcement; (vii) Arkansas circuit, county, or district courts; (viii) Housing authorities created under § 14-169-101 et seq.; (ix) The Employee Benefits Division; (x) The Office of Personnel Management; (xi) County collectors and county treasurers; (xii) The Department of Health; (xiii) The Internal Revenue Service; (xiv) The Arkansas Real Estate Commission; (xv) The Arkansas Public Defender Commission created under § 16-87-202 ; (xvi) The Arkansas Department of Transportation; (xvii) The State Securities Department; (xviii) The Office of Driver Services; (xix) Arkansas Tobacco Control and the Arkansas Tobacco Control Board; (xx) Arkansas Public Employees' Retirement System; (xxi) The State Insurance Department; (xxii) The Self-Insured Fidelity Bond Program created under § 21-2-701 et seq.; (xxiii) The Contractors Licensing Board; (xxiv) The Residential Contractors Committee; and (xxv) The Department of Labor and Licensing. (B) An entity shall not be added as a claimant agency under subdivision (1)(A) of this section, unless the entity has an annual outstanding debt of two hundred thousand dollars ($200,000);

(A) "Claimant agency" means: (i) State-supported colleges, universities, and technical institutes; (ii) The Department of Human Services; (iii) The Student Loan Guarantee Foundation of Arkansas; (iv) The Auditor of State; (v) The Division of Higher Education; (vi) The Office of Child Support Enforcement; (vii) Arkansas circuit, county, or district courts; (viii) Housing authorities created under § 14-169-101 et seq.; (ix) The Employee Benefits Division; (x) The Office of Personnel Management; (xi) County collectors and county treasurers; (xii) The Department of Health; (xiii) The Internal Revenue Service; (xiv) The Arkansas Real Estate Commission; (xv) The Arkansas Public Defender Commission created under § 16-87-202 ; (xvi) The Arkansas Department of Transportation; (xvii) The State Securities Department; (xviii) The Office of Driver Services; (xix) Arkansas Tobacco Control and the Arkansas Tobacco Control Board; (xx) Arkansas Public Employees' Retirement System; (xxi) The State Insurance Department; (xxii) The Self-Insured Fidelity Bond Program created under § 21-2-701 et seq.; (xxiii) The Contractors Licensing Board; (xxiv) The Residential Contractors Committee; and (xxv) The Department of Labor and Licensing.

(i) State-supported colleges, universities, and technical institutes;

(ii) The Department of Human Services;

(iii) The Student Loan Guarantee Foundation of Arkansas;

(iv) The Auditor of State;

(v) The Division of Higher Education;

(vi) The Office of Child Support Enforcement;

(vii) Arkansas circuit, county, or district courts;

(viii) Housing authorities created under § 14-169-101 et seq.;

(ix) The Employee Benefits Division;

(x) The Office of Personnel Management;

(xi) County collectors and county treasurers;

(xii) The Department of Health;

(xiii) The Internal Revenue Service;

(xiv) The Arkansas Real Estate Commission;

(xv) The Arkansas Public Defender Commission created under § 16-87-202 ;

(xvi) The Arkansas Department of Transportation;

(xvii) The State Securities Department;

(xviii) The Office of Driver Services;

(xix) Arkansas Tobacco Control and the Arkansas Tobacco Control Board;

(xx) Arkansas Public Employees' Retirement System;

(xxi) The State Insurance Department;

(xxii) The Self-Insured Fidelity Bond Program created under § 21-2-701 et seq.;

(xxiii) The Contractors Licensing Board;

(xxiv) The Residential Contractors Committee; and

(xxv) The Department of Labor and Licensing.

(B) An entity shall not be added as a claimant agency under subdivision (1)(A) of this section, unless the entity has an annual outstanding debt of two hundred thousand dollars ($200,000);

(2) "Debt" means: (A) Any liquidated sum due and owing any claimant agency, which has accrued through contract, subrogation, tort, operation of law, legal proceeding, or any other legal theory, regardless of whether there is an outstanding judgment for that sum; (B) Accrued obligations due to an assignment of child support rights made to the state as a condition of eligibility for welfare assistance and those which have accrued from contract with the claimant agency by an individual who is not the recipient of welfare assistance; (C) Money owed to a claimant agency as a result of a debtor's cashing both the original and the duplicate state warrants; (D) All of the following that are not under appeal: (i) Traffic fines; (ii) Any court-imposed fine or cost, including fines related to the prosecution of hot checks under the Arkansas Hot Check Law, § 5-37-301 et seq.; (iii) Fees for reinstatement of a driver's license payable to the Office of Driver Services under §§ 5-65-119 , 27-16-508 , and 27-16-808 ; and (iv) Restitution ordered by a circuit, county, or district court related to the violation of any state law; (E) Money owed to a claimant agency for all costs as a result of the debtor's use of state medical and pharmacy benefits for which he or she is not entitled; (F) Money owed to a claimant agency for all costs resulting from an overpayment of wages or salaries, including without limitation a lump-sum payment or the repayment of a bonus payment under § 21-5-228(d)(2)(A) or § 21-5-228(d)(2)(B)(i) ; (G) Money owed to a claimant agency for all delinquent taxes, all costs resulting from delinquent taxes, and any penalties assessed against a delinquent taxpayer under § 26-36-201 ; and (H) Any overpayment of a monthly benefit or lump sum from the Arkansas Public Employees' Retirement System.

(A) Any liquidated sum due and owing any claimant agency, which has accrued through contract, subrogation, tort, operation of law, legal proceeding, or any other legal theory, regardless of whether there is an outstanding judgment for that sum;

(B) Accrued obligations due to an assignment of child support rights made to the state as a condition of eligibility for welfare assistance and those which have accrued from contract with the claimant agency by an individual who is not the recipient of welfare assistance;

(C) Money owed to a claimant agency as a result of a debtor's cashing both the original and the duplicate state warrants;

(D) All of the following that are not under appeal: (i) Traffic fines; (ii) Any court-imposed fine or cost, including fines related to the prosecution of hot checks under the Arkansas Hot Check Law, § 5-37-301 et seq.; (iii) Fees for reinstatement of a driver's license payable to the Office of Driver Services under §§ 5-65-119 , 27-16-508 , and 27-16-808 ; and (iv) Restitution ordered by a circuit, county, or district court related to the violation of any state law;

(i) Traffic fines;

(ii) Any court-imposed fine or cost, including fines related to the prosecution of hot checks under the Arkansas Hot Check Law, § 5-37-301 et seq.;

(iii) Fees for reinstatement of a driver's license payable to the Office of Driver Services under §§ 5-65-119 , 27-16-508 , and 27-16-808 ; and

(iv) Restitution ordered by a circuit, county, or district court related to the violation of any state law;

(E) Money owed to a claimant agency for all costs as a result of the debtor's use of state medical and pharmacy benefits for which he or she is not entitled;

(F) Money owed to a claimant agency for all costs resulting from an overpayment of wages or salaries, including without limitation a lump-sum payment or the repayment of a bonus payment under § 21-5-228(d)(2)(A) or § 21-5-228(d)(2)(B)(i) ;

(G) Money owed to a claimant agency for all delinquent taxes, all costs resulting from delinquent taxes, and any penalties assessed against a delinquent taxpayer under § 26-36-201 ; and

(H) Any overpayment of a monthly benefit or lump sum from the Arkansas Public Employees' Retirement System.

(3) "Debtor" means any individual owing money to or having a delinquent account with any claimant agency, which obligation has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy;

(4) "Refund" means the Arkansas income tax refund that the Revenue Division of the Department of Finance and Administration determines to be due any individual taxpayer less any amounts determined by the Revenue Division of the Department of Finance and Administration to be due to the Revenue Division of the Department of Finance and Administration for payment of any state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.; and

(5) "Setoff" means the withholding of part or all of income tax refunds due individuals who owe debts to the State of Arkansas, to a county, a city, or a town, or to a housing authority created under § 14-169-101 et seq.

Amended by Act 2024, No. 172,§ 7, eff. 7/1/2024.

Amended by Act 2023, No. 625,§ 1, eff. 8/1/2023.

Amended by Act 2021, No. 483,§ 4, eff. 7/28/2021.

Amended by Act 2021, No. 483,§ 3, eff. 7/28/2021.

Amended by Act 2021, No. 483,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 373,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 373,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 281,§ 2, eff. 3/8/2021.

Amended by Act 2021, No. 281,§ 1, eff. 3/8/2021.

Amended by Act 2019, No. 1071,§ 3, eff. 7/24/2019.

Amended by Act 2019, No. 803,§ 3, eff. 7/24/2019.

Amended by Act 2019, No. 803,§ 2, eff. 7/24/2019.

Amended by Act 2019, No. 110,§ 9, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 2397, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 2396, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 2395, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 2394, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 294, eff. 8/1/2017.

Amended by Act 2017, No. 824,§ 17, eff. 7/1/2017.

Amended by Act 2015, No. 531,§ 1, eff. 7/22/2015.

Amended by Act 2013, No. 961,§ 2A, eff. 8/16/2013.

Amended by Act 2013, No. 282,§ 14, eff. 3/6/2013.

Amended by Act 2013, No. 158,§ 1, eff. 8/16/2013.

Acts 1983, No. 372, § 2; 1983 (1st Ex. Sess.), No. 82, § 1; 1985, No. 987, §§ 1, 6; A.S.A. 1947, § 84-4902; Acts 1989, No. 698, § 1; 1993, No. 345, § 1; 1995, No. 1184, § 36; 1995, No. 1262, § 12; 1997, No. 1280, § 1; 2003, No. 826, § 1; 2003, No. 1023, §§ 2, 3; 2003, No. 1800, §§ 2, 3; 2005, No. 277, § 1; 2007, No. 553, § 1; 2011, No. 724, § 1; 2011, No. 815, § 1; 2011, No. 983, § 4.
Ark. Code Ann. § 26-61-104 — AR Code / Title 26 / Chapter 61 / Section 26-61-104
Nature of tax
Status: in_force

The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection. Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.

The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.

Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.
Ark. Code Ann. § 26-62-102 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-102
Definitions
Status: in_force

As used in this chapter: (1) (A) "Alternative fuels" means and includes all liquids or combustion gases used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, including, but not limited to, natural gas fuels as defined in subdivision (8) of this section. (B) "Alternative fuels" also means and includes: (i) Methanol, denatured ethanol, and other alcohols; (ii) Mixtures containing eighty-five percent (85%) or more or such percentage, but not less than seventy percent (70%), as determined by the United States Secretary of Energy by rule to provide for requirements relating to cold start, safety, or vehicle functions, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; (iii) Hydrogen; (iv) Coal-derived liquid fuels; (v) Fuels, other than alcohol, derived from biological materials; (vi) Electricity, including electricity from solar energy; and (vii) Any other fuel the United States Secretary of Energy determines by rule is substantially not petroleum and would yield substantial energy security benefits and substantial environmental benefits. (C) "Alternative fuels" does not include fuels subject to the: (i) Taxes levied by the Motor Fuel Tax Law, § 26-55-201 et seq.; or (ii) Taxes or fees levied by the Special Motor Fuels Tax Law, § 26-56-101 et seq.; (2) "Alternative fuels supplier" means and includes every person who: (A) Sells alternative fuels for the purpose of delivering alternative fuels or delivers alternative fuels into the fuel tanks of motor vehicles; or (B) Sells alternative fuels to any user or dealer, including an interstate user, or an IFTA carrier user, which user or dealer delivers alternative fuels into the fuel tanks of motor vehicles; (3) "Dealer" means and includes every person who sells or delivers alternative fuels to a user at retail for use in motor vehicles; (4) "Gallon equivalent" or "equivalent gallon" means a quantity of alternative fuels which is the equivalent of one United States gallon (1 U.S. gal.) of gasoline as determined by the Secretary of the Department of Finance and Administration based on United States standards or industry standards, provided that one United States gallon (1 U.S. gal.) of gasoline shall be the equivalent of one hundred cubic feet (100 c.f.) of natural gas fuels; (5) "Interstate user" means any person, except an IFTA carrier user as defined in subdivision (6) of this section, who imports or exports alternative fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by that person; (6) "IFTA carrier" or "IFTA carrier user" means any person who operates a motor vehicle licensed pursuant to the International Fuel Tax Agreement, § 26-55-1101 et seq., and imports or exports alternative fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by that carrier; (7) "Motor vehicles" or "vehicles" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor and is licensed or required to be licensed for highway use; (8) "Natural gas fuels" means and includes all mixtures of hydrocarbon gases and vapors consisting principally of methane in gaseous form; (9) "Person" means every natural person, fiduciary, partnership, limited liability company, firm, association, corporation, business trust combination acting as a unit, any receiver appointed by any state or federal court, or any municipality, county, or any subdivision, department, agency, board, commission, or other instrumentality of this state; (10) "Purchase" shall include any acquisition of ownership; (11) "Sale" shall include any exchange, gift, or other disposition; (12) "Use" or "used" means: (A) Keeping alternative fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles; (B) Selling alternative fuels in this state to be used for operating motor vehicles; or (C) Operating a motor vehicle in this state with alternative fuels; and (13) "User" means and includes every person who delivers or causes to be delivered any alternative fuels into the supply tank of a motor vehicle or motor vehicles used or operated by that person. Amended by Act 2019, No. 910,§ 4302, eff. 7/1/2019. Acts 1993, No. 1119, § 2; 1995, No. 1160, § 41.

As used in this chapter:

(1) (A) "Alternative fuels" means and includes all liquids or combustion gases used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, including, but not limited to, natural gas fuels as defined in subdivision (8) of this section. (B) "Alternative fuels" also means and includes: (i) Methanol, denatured ethanol, and other alcohols; (ii) Mixtures containing eighty-five percent (85%) or more or such percentage, but not less than seventy percent (70%), as determined by the United States Secretary of Energy by rule to provide for requirements relating to cold start, safety, or vehicle functions, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; (iii) Hydrogen; (iv) Coal-derived liquid fuels; (v) Fuels, other than alcohol, derived from biological materials; (vi) Electricity, including electricity from solar energy; and (vii) Any other fuel the United States Secretary of Energy determines by rule is substantially not petroleum and would yield substantial energy security benefits and substantial environmental benefits. (C) "Alternative fuels" does not include fuels subject to the: (i) Taxes levied by the Motor Fuel Tax Law, § 26-55-201 et seq.; or (ii) Taxes or fees levied by the Special Motor Fuels Tax Law, § 26-56-101 et seq.;

(A) "Alternative fuels" means and includes all liquids or combustion gases used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, including, but not limited to, natural gas fuels as defined in subdivision (8) of this section.

(B) "Alternative fuels" also means and includes: (i) Methanol, denatured ethanol, and other alcohols; (ii) Mixtures containing eighty-five percent (85%) or more or such percentage, but not less than seventy percent (70%), as determined by the United States Secretary of Energy by rule to provide for requirements relating to cold start, safety, or vehicle functions, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; (iii) Hydrogen; (iv) Coal-derived liquid fuels; (v) Fuels, other than alcohol, derived from biological materials; (vi) Electricity, including electricity from solar energy; and (vii) Any other fuel the United States Secretary of Energy determines by rule is substantially not petroleum and would yield substantial energy security benefits and substantial environmental benefits.

(i) Methanol, denatured ethanol, and other alcohols;

(ii) Mixtures containing eighty-five percent (85%) or more or such percentage, but not less than seventy percent (70%), as determined by the United States Secretary of Energy by rule to provide for requirements relating to cold start, safety, or vehicle functions, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels;

(iii) Hydrogen;

(iv) Coal-derived liquid fuels;

(v) Fuels, other than alcohol, derived from biological materials;

(vi) Electricity, including electricity from solar energy; and

(vii) Any other fuel the United States Secretary of Energy determines by rule is substantially not petroleum and would yield substantial energy security benefits and substantial environmental benefits.

(C) "Alternative fuels" does not include fuels subject to the: (i) Taxes levied by the Motor Fuel Tax Law, § 26-55-201 et seq.; or (ii) Taxes or fees levied by the Special Motor Fuels Tax Law, § 26-56-101 et seq.;

(i) Taxes levied by the Motor Fuel Tax Law, § 26-55-201 et seq.; or

(ii) Taxes or fees levied by the Special Motor Fuels Tax Law, § 26-56-101 et seq.;

(2) "Alternative fuels supplier" means and includes every person who: (A) Sells alternative fuels for the purpose of delivering alternative fuels or delivers alternative fuels into the fuel tanks of motor vehicles; or (B) Sells alternative fuels to any user or dealer, including an interstate user, or an IFTA carrier user, which user or dealer delivers alternative fuels into the fuel tanks of motor vehicles;

(A) Sells alternative fuels for the purpose of delivering alternative fuels or delivers alternative fuels into the fuel tanks of motor vehicles; or

(B) Sells alternative fuels to any user or dealer, including an interstate user, or an IFTA carrier user, which user or dealer delivers alternative fuels into the fuel tanks of motor vehicles;

(3) "Dealer" means and includes every person who sells or delivers alternative fuels to a user at retail for use in motor vehicles;

(4) "Gallon equivalent" or "equivalent gallon" means a quantity of alternative fuels which is the equivalent of one United States gallon (1 U.S. gal.) of gasoline as determined by the Secretary of the Department of Finance and Administration based on United States standards or industry standards, provided that one United States gallon (1 U.S. gal.) of gasoline shall be the equivalent of one hundred cubic feet (100 c.f.) of natural gas fuels;

(5) "Interstate user" means any person, except an IFTA carrier user as defined in subdivision (6) of this section, who imports or exports alternative fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by that person;

(6) "IFTA carrier" or "IFTA carrier user" means any person who operates a motor vehicle licensed pursuant to the International Fuel Tax Agreement, § 26-55-1101 et seq., and imports or exports alternative fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by that carrier;

(7) "Motor vehicles" or "vehicles" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor and is licensed or required to be licensed for highway use;

(8) "Natural gas fuels" means and includes all mixtures of hydrocarbon gases and vapors consisting principally of methane in gaseous form;

(9) "Person" means every natural person, fiduciary, partnership, limited liability company, firm, association, corporation, business trust combination acting as a unit, any receiver appointed by any state or federal court, or any municipality, county, or any subdivision, department, agency, board, commission, or other instrumentality of this state;

(10) "Purchase" shall include any acquisition of ownership;

(11) "Sale" shall include any exchange, gift, or other disposition;

(12) "Use" or "used" means: (A) Keeping alternative fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles; (B) Selling alternative fuels in this state to be used for operating motor vehicles; or (C) Operating a motor vehicle in this state with alternative fuels; and

(A) Keeping alternative fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles;

(B) Selling alternative fuels in this state to be used for operating motor vehicles; or

(C) Operating a motor vehicle in this state with alternative fuels; and

(13) "User" means and includes every person who delivers or causes to be delivered any alternative fuels into the supply tank of a motor vehicle or motor vehicles used or operated by that person.

Amended by Act 2019, No. 910,§ 4302, eff. 7/1/2019.

Acts 1993, No. 1119, § 2; 1995, No. 1160, § 41.
Ark. Code Ann. § 26-51-2005 — AR Code / Title 26 / Chapter 51 / Subchapter 20 / Section 26-51-2005
Qualification and determination of credit
Status: in_force

(a) (1) In order to qualify for and receive the credits afforded by this subchapter, any eligible business undertaking a project shall submit a project plan to the Director of the Arkansas Economic Development Commission at least thirty (30) calendar days prior to the start of construction. (2) The plan submitted to the Arkansas Economic Development Commission shall contain such information as may be required by the director to determine eligibility. (b) (1) Upon determination by the director that the project qualifies for credit under this subchapter, the director shall certify to the Secretary of the Department of Finance and Administration that the project is qualified and transmit with his or her certification the documents upon which the certification was based or copies. (2) Upon receipt by the secretary of a certification from the director that an eligible business is entitled to credit under this subchapter, the secretary shall provide forms to the eligible business on which to claim the credit. (c) (1) At the end of the calendar year in which the application was made to the director and at the end of each calendar year thereafter until the project is completed, the eligible business shall certify on the form provided by the secretary the amount of expenditures on the project during the preceding calendar year. (2) (A) Upon receipt of the form certifying expenditures, the secretary shall determine the amount due as a credit for the preceding calendar year and issue a memorandum of credit to the eligible business in the amount of seven percent (7%) of the expenditure. (B) (i) (a) Except as provided in § 26-51-2007 , the credit shall then be applied against the eligible business' state income tax liability in the year following the year of the expenditure. (b) However, if the credit is not used in the calendar year following the expenditure, it may be carried over to the next succeeding calendar year for a total period of six (6) years following the year in which the credit was first available for use or until the credit is exhausted, whichever occurs first. (ii) In no event shall the credit used on any regular return be more than fifty percent (50%) of the eligible business' total state income tax liability for the reporting period. (iii) The secretary may require proof of these expenditures. (iv) The secretary may examine those records necessary and specific to the project to determine credit eligibility. Any credits disallowed shall be subject to payment in full. (d) In order to receive credit for project costs, the costs must be incurred within five (5) years from the date of certification of the project plan by the director. Amended by Act 2019, No. 910,§ 3797, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3796, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3795, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3794, eff. 7/1/2019. Acts 2001, No. 1661, § 5.

(a) (1) In order to qualify for and receive the credits afforded by this subchapter, any eligible business undertaking a project shall submit a project plan to the Director of the Arkansas Economic Development Commission at least thirty (30) calendar days prior to the start of construction. (2) The plan submitted to the Arkansas Economic Development Commission shall contain such information as may be required by the director to determine eligibility.

(1) In order to qualify for and receive the credits afforded by this subchapter, any eligible business undertaking a project shall submit a project plan to the Director of the Arkansas Economic Development Commission at least thirty (30) calendar days prior to the start of construction.

(2) The plan submitted to the Arkansas Economic Development Commission shall contain such information as may be required by the director to determine eligibility.

(b) (1) Upon determination by the director that the project qualifies for credit under this subchapter, the director shall certify to the Secretary of the Department of Finance and Administration that the project is qualified and transmit with his or her certification the documents upon which the certification was based or copies. (2) Upon receipt by the secretary of a certification from the director that an eligible business is entitled to credit under this subchapter, the secretary shall provide forms to the eligible business on which to claim the credit.

(1) Upon determination by the director that the project qualifies for credit under this subchapter, the director shall certify to the Secretary of the Department of Finance and Administration that the project is qualified and transmit with his or her certification the documents upon which the certification was based or copies.

(2) Upon receipt by the secretary of a certification from the director that an eligible business is entitled to credit under this subchapter, the secretary shall provide forms to the eligible business on which to claim the credit.

(c) (1) At the end of the calendar year in which the application was made to the director and at the end of each calendar year thereafter until the project is completed, the eligible business shall certify on the form provided by the secretary the amount of expenditures on the project during the preceding calendar year. (2) (A) Upon receipt of the form certifying expenditures, the secretary shall determine the amount due as a credit for the preceding calendar year and issue a memorandum of credit to the eligible business in the amount of seven percent (7%) of the expenditure. (B) (i) (a) Except as provided in § 26-51-2007 , the credit shall then be applied against the eligible business' state income tax liability in the year following the year of the expenditure. (b) However, if the credit is not used in the calendar year following the expenditure, it may be carried over to the next succeeding calendar year for a total period of six (6) years following the year in which the credit was first available for use or until the credit is exhausted, whichever occurs first. (ii) In no event shall the credit used on any regular return be more than fifty percent (50%) of the eligible business' total state income tax liability for the reporting period. (iii) The secretary may require proof of these expenditures. (iv) The secretary may examine those records necessary and specific to the project to determine credit eligibility. Any credits disallowed shall be subject to payment in full.

(1) At the end of the calendar year in which the application was made to the director and at the end of each calendar year thereafter until the project is completed, the eligible business shall certify on the form provided by the secretary the amount of expenditures on the project during the preceding calendar year.

(2) (A) Upon receipt of the form certifying expenditures, the secretary shall determine the amount due as a credit for the preceding calendar year and issue a memorandum of credit to the eligible business in the amount of seven percent (7%) of the expenditure. (B) (i) (a) Except as provided in § 26-51-2007 , the credit shall then be applied against the eligible business' state income tax liability in the year following the year of the expenditure. (b) However, if the credit is not used in the calendar year following the expenditure, it may be carried over to the next succeeding calendar year for a total period of six (6) years following the year in which the credit was first available for use or until the credit is exhausted, whichever occurs first. (ii) In no event shall the credit used on any regular return be more than fifty percent (50%) of the eligible business' total state income tax liability for the reporting period. (iii) The secretary may require proof of these expenditures. (iv) The secretary may examine those records necessary and specific to the project to determine credit eligibility. Any credits disallowed shall be subject to payment in full.

(A) Upon receipt of the form certifying expenditures, the secretary shall determine the amount due as a credit for the preceding calendar year and issue a memorandum of credit to the eligible business in the amount of seven percent (7%) of the expenditure.

(B) (i) (a) Except as provided in § 26-51-2007 , the credit shall then be applied against the eligible business' state income tax liability in the year following the year of the expenditure. (b) However, if the credit is not used in the calendar year following the expenditure, it may be carried over to the next succeeding calendar year for a total period of six (6) years following the year in which the credit was first available for use or until the credit is exhausted, whichever occurs first. (ii) In no event shall the credit used on any regular return be more than fifty percent (50%) of the eligible business' total state income tax liability for the reporting period. (iii) The secretary may require proof of these expenditures. (iv) The secretary may examine those records necessary and specific to the project to determine credit eligibility. Any credits disallowed shall be subject to payment in full.

(i) (a) Except as provided in § 26-51-2007 , the credit shall then be applied against the eligible business' state income tax liability in the year following the year of the expenditure. (b) However, if the credit is not used in the calendar year following the expenditure, it may be carried over to the next succeeding calendar year for a total period of six (6) years following the year in which the credit was first available for use or until the credit is exhausted, whichever occurs first.

(a) Except as provided in § 26-51-2007 , the credit shall then be applied against the eligible business' state income tax liability in the year following the year of the expenditure.

(b) However, if the credit is not used in the calendar year following the expenditure, it may be carried over to the next succeeding calendar year for a total period of six (6) years following the year in which the credit was first available for use or until the credit is exhausted, whichever occurs first.

(ii) In no event shall the credit used on any regular return be more than fifty percent (50%) of the eligible business' total state income tax liability for the reporting period.

(iii) The secretary may require proof of these expenditures.

(iv) The secretary may examine those records necessary and specific to the project to determine credit eligibility. Any credits disallowed shall be subject to payment in full.

(d) In order to receive credit for project costs, the costs must be incurred within five (5) years from the date of certification of the project plan by the director.

Amended by Act 2019, No. 910,§ 3797, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3796, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3795, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3794, eff. 7/1/2019.

Acts 2001, No. 1661, § 5.
Ark. Code Ann. § 26-57-1210 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1210
Prohibited devices not legalized - Fees not refunded
Status: in_force

(a) Nothing in this subchapter shall be construed to legalize any coin-operated video gambling device, slot machine, or other coin-operated gambling device that may be prohibited by any of the other statutes of this state. (b) The Secretary of the Department of Finance and Administration may assume that any vending device described in any application made under this subchapter and for which an annual or special vending device decal fee is paid is lawful, and no claim for refund of any annual or special vending device decal fee shall be allowed based upon the inability of the operator of the coin-operated device to operate the vending device because of any other applicable law of this state. Amended by Act 2019, No. 910,§ 4217, eff. 7/1/2019. Acts 1997, No. 928, § 10.

(a) Nothing in this subchapter shall be construed to legalize any coin-operated video gambling device, slot machine, or other coin-operated gambling device that may be prohibited by any of the other statutes of this state.

(b) The Secretary of the Department of Finance and Administration may assume that any vending device described in any application made under this subchapter and for which an annual or special vending device decal fee is paid is lawful, and no claim for refund of any annual or special vending device decal fee shall be allowed based upon the inability of the operator of the coin-operated device to operate the vending device because of any other applicable law of this state.

Amended by Act 2019, No. 910,§ 4217, eff. 7/1/2019.

Acts 1997, No. 928, § 10.
Ark. Code Ann. § 26-51-2506 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2506
Military Family Relief Check-off Program
Status: in_force

(a) This section shall be known and may be cited as the "Military Family Relief Check-off Program". (b) There is created the Military Family Relief Check-off Program. (c) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows: (1) If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Military Family Relief Check-off Program. Your refund will be reduced by this amount. (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Military Family Relief Check-off Program. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the "Military Family Relief Check-off Program." (d) The Secretary of the Department of Finance and Administration may: (1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Military Family Relief Check-off Program; and (2) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Military Family Relief Trust Fund. (e) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Military Family Relief Trust Fund through the state income tax check-off created under this subchapter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount certified. (f) The secretary shall promulgate rules and all income tax forms, returns, and schedules necessary to carry out the revenue-producing provisions of this section. (g) The gifts, grants, bequests, devises, and donations made under this section shall be used together with any other funds appropriated for the Military Family Relief Trust Fund. (h) The Adjutant General shall promulgate all rules necessary for implementing the grant program created under this section for the Military Family Relief Trust Fund. (i) (1) The Adjutant General or his or her designee shall use funds from the Military Family Relief Trust Fund to establish a grant program to assist the families of members of the National Guard and the reserve components of the armed forces. (2) (A) The grant program created under this section shall assist members and families of members of the National Guard and the reserve components of the armed forces. (B) The eligibility criteria for receiving grants under the grant program shall include, but not be limited to, the following: (i) The need of the family; (ii) The pay grade of the member of the National Guard and reserve components of the armed forces; (iii) The difference between the member's military salary and civilian salary; or (iv) Any other factors that establish the family's financial hardship. (j) (1) The check-off for the program on state income tax returns shall be effective for tax years beginning on or after January 1, 2005. (2) The provisions of this section allowing the secretary to accept gifts, grants, bequests, devises, and donations shall be effective on August 1, 2005. Amended by Act 2019, No. 910,§ 3811, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3810, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3809, eff. 7/1/2019. Amended by Act 2015, No. 402,§ 4, eff. 3/12/2015. Acts 2005, No. 1028, § 1; 2007, No. 827, §§ 209, 210.

(a) This section shall be known and may be cited as the "Military Family Relief Check-off Program".

(b) There is created the Military Family Relief Check-off Program.

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

(1) If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount), or [ ] all refund due, of your tax refund for the Military Family Relief Check-off Program. Your refund will be reduced by this amount.

(2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $20, [ ] $________ (write in amount) for the Military Family Relief Check-off Program. If you wish to make a contribution to the program, you must enclose a separate check for the amount of your contribution, payable to the "Military Family Relief Check-off Program."

(d) The Secretary of the Department of Finance and Administration may: (1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Military Family Relief Check-off Program; and (2) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Military Family Relief Trust Fund.

(1) Accept any gifts, grants, bequests, devises, and donations made to the State of Arkansas for the purpose of funding the Military Family Relief Check-off Program; and

(2) Deposit any gifts, grants, bequests, devises, and donations received under this section into the Military Family Relief Trust Fund.

(e) The Department of Finance and Administration shall quarterly certify to the Treasurer of State the amount contributed to the Military Family Relief Trust Fund through the state income tax check-off created under this subchapter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount certified.

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

(g) The gifts, grants, bequests, devises, and donations made under this section shall be used together with any other funds appropriated for the Military Family Relief Trust Fund.

(h) The Adjutant General shall promulgate all rules necessary for implementing the grant program created under this section for the Military Family Relief Trust Fund.

(i) (1) The Adjutant General or his or her designee shall use funds from the Military Family Relief Trust Fund to establish a grant program to assist the families of members of the National Guard and the reserve components of the armed forces. (2) (A) The grant program created under this section shall assist members and families of members of the National Guard and the reserve components of the armed forces. (B) The eligibility criteria for receiving grants under the grant program shall include, but not be limited to, the following: (i) The need of the family; (ii) The pay grade of the member of the National Guard and reserve components of the armed forces; (iii) The difference between the member's military salary and civilian salary; or (iv) Any other factors that establish the family's financial hardship.

(1) The Adjutant General or his or her designee shall use funds from the Military Family Relief Trust Fund to establish a grant program to assist the families of members of the National Guard and the reserve components of the armed forces.

(2) (A) The grant program created under this section shall assist members and families of members of the National Guard and the reserve components of the armed forces. (B) The eligibility criteria for receiving grants under the grant program shall include, but not be limited to, the following: (i) The need of the family; (ii) The pay grade of the member of the National Guard and reserve components of the armed forces; (iii) The difference between the member's military salary and civilian salary; or (iv) Any other factors that establish the family's financial hardship.

(A) The grant program created under this section shall assist members and families of members of the National Guard and the reserve components of the armed forces.

(B) The eligibility criteria for receiving grants under the grant program shall include, but not be limited to, the following: (i) The need of the family; (ii) The pay grade of the member of the National Guard and reserve components of the armed forces; (iii) The difference between the member's military salary and civilian salary; or (iv) Any other factors that establish the family's financial hardship.

(i) The need of the family;

(ii) The pay grade of the member of the National Guard and reserve components of the armed forces;

(iii) The difference between the member's military salary and civilian salary; or

(iv) Any other factors that establish the family's financial hardship.

(j) (1) The check-off for the program on state income tax returns shall be effective for tax years beginning on or after January 1, 2005. (2) The provisions of this section allowing the secretary to accept gifts, grants, bequests, devises, and donations shall be effective on August 1, 2005.

(1) The check-off for the program on state income tax returns shall be effective for tax years beginning on or after January 1, 2005.

(2) The provisions of this section allowing the secretary to accept gifts, grants, bequests, devises, and donations shall be effective on August 1, 2005.

Amended by Act 2019, No. 910,§ 3811, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3810, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3809, eff. 7/1/2019.

Amended by Act 2015, No. 402,§ 4, eff. 3/12/2015.

Acts 2005, No. 1028, § 1; 2007, No. 827, §§ 209, 210.
Ark. Code Ann. § 26-18-506 — AR Code / Title 26 / Chapter 18 / Subchapter 5 / Section 26-18-506
Preservation of records by taxpayers
Status: in_force

(a) It is the duty of every taxpayer required to make a return of any tax due under any state tax law to keep and preserve suitable records as are necessary to determine the amount of tax due or to prove the accuracy of any return. (b) Unless otherwise provided by law, the taxpayer is required to keep and maintain all records within the State of Arkansas and for at least six (6) years after a return was filed. These records are subject to examination by the Secretary of the Department of Finance and Administration at any reasonable time. (c) When the records required by this section are kept outside the State of Arkansas in the usual course of business, they shall be produced within the state within fifteen (15) days after receipt of demand by the secretary. If the taxpayer determines it is impractical, then the taxpayer may request, and the secretary may grant, permission to have the records audited wherever they may be. (d) When a taxpayer fails to preserve and maintain the records required by any state tax law, the secretary may, in his or her discretion, make an estimated assessment based upon information available to him or her as to the amount of tax due by the taxpayer. The burden of proof of refuting this estimated assessment is upon the taxpayer. Acts 1979, No. 401, § 11; A.S.A. 1947, § 84-4711.

(a) It is the duty of every taxpayer required to make a return of any tax due under any state tax law to keep and preserve suitable records as are necessary to determine the amount of tax due or to prove the accuracy of any return.

(b) Unless otherwise provided by law, the taxpayer is required to keep and maintain all records within the State of Arkansas and for at least six (6) years after a return was filed. These records are subject to examination by the Secretary of the Department of Finance and Administration at any reasonable time.

(c) When the records required by this section are kept outside the State of Arkansas in the usual course of business, they shall be produced within the state within fifteen (15) days after receipt of demand by the secretary. If the taxpayer determines it is impractical, then the taxpayer may request, and the secretary may grant, permission to have the records audited wherever they may be.

(d) When a taxpayer fails to preserve and maintain the records required by any state tax law, the secretary may, in his or her discretion, make an estimated assessment based upon information available to him or her as to the amount of tax due by the taxpayer. The burden of proof of refuting this estimated assessment is upon the taxpayer.

Acts 1979, No. 401, § 11; A.S.A. 1947, § 84-4711.
Ark. Code Ann. § 26-74-309 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-309
Conduct of election and results - Challenges
Status: in_force

(a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter. (b) When the election results have been certified, the county court 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 county. (c) 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 county within thirty (30) days after the date of publication of the proclamation. (d) (1) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occured and ninety (90) days before the effective date of the tax. (2) (A) Except as provided in subdivision (d)(2)(B) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (B) The effective date of the levy of the countywide tax may be delayed under § 26-74-308(d) . (e) (1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order. (2) A hearing involving this litigation shall be advanced on the docket of the court and disposed of at the earliest practicable time. Amended by Act 2019, No. 910,§ 4383, eff. 7/1/2019. Acts 1981, No. 991, §§ 4-6; A.S.A. 1947, §§ 17-2013 -- 17-2015; Acts 1991, No. 765, § 12; 1993, No. 266, § 2; 1995, No. 565, § 4; 2003, No. 1273, § 39; 2009, No. 298, § 4.

(a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.

(b) When the election results have been certified, the county court 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 county.

(c) 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 county within thirty (30) days after the date of publication of the proclamation.

(d) (1) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occured and ninety (90) days before the effective date of the tax. (2) (A) Except as provided in subdivision (d)(2)(B) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (B) The effective date of the levy of the countywide tax may be delayed under § 26-74-308(d) .

(1) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occured and ninety (90) days before the effective date of the tax.

(2) (A) Except as provided in subdivision (d)(2)(B) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (B) The effective date of the levy of the countywide tax may be delayed under § 26-74-308(d) .

(A) Except as provided in subdivision (d)(2)(B) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(B) The effective date of the levy of the countywide tax may be delayed under § 26-74-308(d) .

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

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

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

Amended by Act 2019, No. 910,§ 4383, eff. 7/1/2019.

Acts 1981, No. 991, §§ 4-6; A.S.A. 1947, §§ 17-2013 -- 17-2015; Acts 1991, No. 765, § 12; 1993, No. 266, § 2; 1995, No. 565, § 4; 2003, No. 1273, § 39; 2009, No. 298, § 4.
Ark. Code Ann. § 26-57-1406 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1406
Manufacturer and importer reports
Status: in_force

(a) Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state shall: (1) File a report on the form prescribed by the Attorney General; and (2) Certify to the state that the report is complete and accurate. (b) (1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month. (2) The following information shall be identified by name and number of cigarettes: (A) The manufacturer of the cigarettes; (B) The brand family of the cigarettes; and (C) The purchaser of the cigarettes. (3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any. (c) No further report is required under this section with respect to cigarettes if: (1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or (2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products. (d) Upon request by the Attorney General, a manufacturer or importer shall provide a copy of each report that: (1) Is similar to the report required under this section; and (2) Was filed by the manufacturer or importer in a state other than Arkansas. (e) Each manufacturer and importer that sells cigarettes in or into the state shall either: (1) Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or (2) Submit to the United States Department of the Treasury a request or consent under 26 U.S.C. § 6103(c) , as in effect on January 1, 2011, authorizing the United States Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed. (f) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data. Amended by Act 2013, No. 1272,§ 2, eff. 9/1/2013. Acts 2011, No. 836, § 19.

(a) Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state shall: (1) File a report on the form prescribed by the Attorney General; and (2) Certify to the state that the report is complete and accurate.

(1) File a report on the form prescribed by the Attorney General; and

(2) Certify to the state that the report is complete and accurate.

(b) (1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month. (2) The following information shall be identified by name and number of cigarettes: (A) The manufacturer of the cigarettes; (B) The brand family of the cigarettes; and (C) The purchaser of the cigarettes. (3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.

(1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month.

(2) The following information shall be identified by name and number of cigarettes: (A) The manufacturer of the cigarettes; (B) The brand family of the cigarettes; and (C) The purchaser of the cigarettes.

(A) The manufacturer of the cigarettes;

(B) The brand family of the cigarettes; and

(C) The purchaser of the cigarettes.

(3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.

(c) No further report is required under this section with respect to cigarettes if: (1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or (2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.

(1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or

(2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.

(d) Upon request by the Attorney General, a manufacturer or importer shall provide a copy of each report that: (1) Is similar to the report required under this section; and (2) Was filed by the manufacturer or importer in a state other than Arkansas.

(1) Is similar to the report required under this section; and

(2) Was filed by the manufacturer or importer in a state other than Arkansas.

(e) Each manufacturer and importer that sells cigarettes in or into the state shall either: (1) Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or (2) Submit to the United States Department of the Treasury a request or consent under 26 U.S.C. § 6103(c) , as in effect on January 1, 2011, authorizing the United States Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed.

(1) Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or

(2) Submit to the United States Department of the Treasury a request or consent under 26 U.S.C. § 6103(c) , as in effect on January 1, 2011, authorizing the United States Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed.

(f) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.

Amended by Act 2013, No. 1272,§ 2, eff. 9/1/2013.

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-74-209 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-209
Conduct of election and results - Challenges
Status: in_force

(a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter. (b) When the election results have been certified, the county court 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 county. (c) 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 county within thirty (30) days after the date of publication of the proclamation. (d) (1) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (2) (A) (i) Except as provided in subdivision (d)(2)(A)(ii) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (ii) The effective date of the levy of the countywide tax may be delayed under § 26-74-208(d) . (B) In every county where the 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 county of tangible personal property or services 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 county at the same rate on the sale price of the property or in the case of leases or rentals on the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (3) 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. (e) (1) In the event of an election challenge, the tax shall be collected as prescribed in subsection (d) of this section unless enjoined by a court order. (2) A hearing involving this litigation shall be advanced on the docket of the court and disposed of at the earliest feasible time. Amended by Act 2019, No. 910,§ 4370, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4369, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, §§ 4-6; A.S.A. 1947, §§ 17-2024 -- 17-2026; Acts 1991, No. 765, § 8; 1993, No. 266, § 1; 1995, No. 565, § 2; 2003, No. 1273, § 34; 2009, No. 298, § 2.

(a) The election shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.

(b) When the election results have been certified, the county court 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 county.

(c) 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 county within thirty (30) days after the date of publication of the proclamation.

(d) (1) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax. (2) (A) (i) Except as provided in subdivision (d)(2)(A)(ii) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (ii) The effective date of the levy of the countywide tax may be delayed under § 26-74-208(d) . (B) In every county where the 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 county of tangible personal property or services 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 county at the same rate on the sale price of the property or in the case of leases or rentals on the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax. (3) 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) The county court shall notify the Secretary of the Department of Finance and Administration of the countywide tax after publication of the proclamation has occurred and ninety (90) days before the effective date of the tax.

(2) (A) (i) Except as provided in subdivision (d)(2)(A)(ii) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (ii) The effective date of the levy of the countywide tax may be delayed under § 26-74-208(d) . (B) In every county where the 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 county of tangible personal property or services 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 county at the same rate on the sale price of the property or in the case of leases or rentals on 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) (i) Except as provided in subdivision (d)(2)(A)(ii) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (ii) The effective date of the levy of the countywide tax may be delayed under § 26-74-208(d) .

(i) Except as provided in subdivision (d)(2)(A)(ii) of this section, if an election challenge is not timely filed, the countywide tax 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 to sellers and after the expiration of the thirty-day challenge period, on the gross receipts from the sale at retail within the county of all items and services that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

(ii) The effective date of the levy of the countywide tax may be delayed under § 26-74-208(d) .

(B) In every county where the 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 county of tangible personal property or services 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 county at the same rate on the sale price of the property or in the case of leases or rentals on the lease or rental price, the rate of the use tax to correspond to the rate of the sales tax portion of the tax.

(3) 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.

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

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

Amended by Act 2019, No. 910,§ 4370, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4369, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, §§ 4-6; A.S.A. 1947, §§ 17-2024 -- 17-2026; Acts 1991, No. 765, § 8; 1993, No. 266, § 1; 1995, No. 565, § 2; 2003, No. 1273, § 34; 2009, No. 298, § 2.
Ark. Code Ann. § 26-80-406 — AR Code / Title 26 / Chapter 80 / Subchapter 4 / Section 26-80-406
Penalties
Status: in_force

(a) (1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the Attorney General shall institute mandamus proceedings in a court of proper jurisdiction to compel the state officer to perform his or her duties. (2) Upon the refusal or failure of any county or school district officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the prosecuting attorney of the county including the school district shall institute mandamus proceedings in a court of proper jurisdiction to compel the county or school district officer to perform his or her duties. (b) Any officer who neglects, fails, or refuses to comply with a writ of mandamus obtained pursuant to subsection (a) of this section, shall be subject to removal from office and liable on his or her official bond for the neglect, failure, or refusal to comply with the writ of mandamus. Acts 2003 (2nd Ex. Sess.), No. 105, § 2.

(a) (1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the Attorney General shall institute mandamus proceedings in a court of proper jurisdiction to compel the state officer to perform his or her duties. (2) Upon the refusal or failure of any county or school district officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the prosecuting attorney of the county including the school district shall institute mandamus proceedings in a court of proper jurisdiction to compel the county or school district officer to perform his or her duties.

(1) Upon the refusal or failure of any state officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the Attorney General shall institute mandamus proceedings in a court of proper jurisdiction to compel the state officer to perform his or her duties.

(2) Upon the refusal or failure of any county or school district officer to perform any duty imposed upon him or her under the provisions of this subchapter, § 26-80-101 et seq., and Arkansas Constitution, Amendment 74, the prosecuting attorney of the county including the school district shall institute mandamus proceedings in a court of proper jurisdiction to compel the county or school district officer to perform his or her duties.

(b) Any officer who neglects, fails, or refuses to comply with a writ of mandamus obtained pursuant to subsection (a) of this section, shall be subject to removal from office and liable on his or her official bond for the neglect, failure, or refusal to comply with the writ of mandamus.

Acts 2003 (2nd Ex. Sess.), No. 105, § 2.
Ark. Code Ann. § 26-51-2407 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2407
Investment tax credits
Status: in_force

(a) There is allowed an investment tax credit against the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for any taxpayer incurring costs and expenses that are qualified rehabilitation or development expenditures of eligible central business improvement district property. (b) The investment tax credit is equal to twenty-five percent (25%) of qualified rehabilitation or development expenditures incurred for a qualified project up to the first: (1) Five hundred thousand dollars ($500,000) on income-producing property; or (2) Two hundred thousand dollars ($200,000) on nonincome-producing property. (c) (1) The investment tax credit for a qualified project covering income-producing eligible central business improvement district property shall be taken in the tax year in which the eligible central business improvement district property is placed in service. (2) The investment tax credit for a qualified project covering residential eligible central business improvement district property or other nonincome-producing eligible central business improvement district property shall be taken in the tax year the qualified project is completed. (d) A taxpayer who receives an investment tax credit under this section shall not claim any other state or local tax credit or deduction based on the qualified rehabilitation or development expenditures except for the deduction for normal depreciation of the eligible central business improvement district property. (e) (1) The Department of Finance and Administration shall maintain an ongoing record of the eligibility certificates awarded each fiscal year. (2) The department shall only issue investment tax credits up to one million dollars ($1,000,000) in any one (1) fiscal year on a first-come, first-served basis. Acts 2011, No. 1166, § 1.

(a) There is allowed an investment tax credit against the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for any taxpayer incurring costs and expenses that are qualified rehabilitation or development expenditures of eligible central business improvement district property.

(b) The investment tax credit is equal to twenty-five percent (25%) of qualified rehabilitation or development expenditures incurred for a qualified project up to the first: (1) Five hundred thousand dollars ($500,000) on income-producing property; or (2) Two hundred thousand dollars ($200,000) on nonincome-producing property.

(1) Five hundred thousand dollars ($500,000) on income-producing property; or

(2) Two hundred thousand dollars ($200,000) on nonincome-producing property.

(c) (1) The investment tax credit for a qualified project covering income-producing eligible central business improvement district property shall be taken in the tax year in which the eligible central business improvement district property is placed in service. (2) The investment tax credit for a qualified project covering residential eligible central business improvement district property or other nonincome-producing eligible central business improvement district property shall be taken in the tax year the qualified project is completed.

(1) The investment tax credit for a qualified project covering income-producing eligible central business improvement district property shall be taken in the tax year in which the eligible central business improvement district property is placed in service.

(2) The investment tax credit for a qualified project covering residential eligible central business improvement district property or other nonincome-producing eligible central business improvement district property shall be taken in the tax year the qualified project is completed.

(d) A taxpayer who receives an investment tax credit under this section shall not claim any other state or local tax credit or deduction based on the qualified rehabilitation or development expenditures except for the deduction for normal depreciation of the eligible central business improvement district property.

(e) (1) The Department of Finance and Administration shall maintain an ongoing record of the eligibility certificates awarded each fiscal year. (2) The department shall only issue investment tax credits up to one million dollars ($1,000,000) in any one (1) fiscal year on a first-come, first-served basis.

(1) The Department of Finance and Administration shall maintain an ongoing record of the eligibility certificates awarded each fiscal year.

(2) The department shall only issue investment tax credits up to one million dollars ($1,000,000) in any one (1) fiscal year on a first-come, first-served basis.

Acts 2011, No. 1166, § 1.
Ark. Code Ann. § 26-36-321 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-321
Setoff for debt to Internal Revenue Service
Status: in_force

(a) The Secretary of the Department of Finance and Administration may enter into an agreement with the Internal Revenue Service to setoff state income tax refunds to satisfy a past-due and legally enforceable debt to the Internal Revenue Service. (b) This subchapter shall apply to the setoff authorized by this section, except to the extent that any provision conflicts with this section. (c) In addition to the applicable requirements and procedures under this subchapter, a setoff is not allowed for debts to the Internal Revenue Service unless the Internal Revenue Service complies with all notice and procedural requirements under federal law concerning the levy of a state tax refund. (d) The setoff and payment to the Internal Revenue Service of an income tax refund due to a taxpayer in this section shall be made from a refund amount due to the taxpayer after the setoff of the taxpayer's refund to claimant agencies other than the Internal Revenue Service. Amended by Act 2019, No. 910,§ 3697, eff. 7/1/2019. Acts 2009, No. 713, § 2; 2011, No. 983, § 5.

(a) The Secretary of the Department of Finance and Administration may enter into an agreement with the Internal Revenue Service to setoff state income tax refunds to satisfy a past-due and legally enforceable debt to the Internal Revenue Service.

(b) This subchapter shall apply to the setoff authorized by this section, except to the extent that any provision conflicts with this section.

(c) In addition to the applicable requirements and procedures under this subchapter, a setoff is not allowed for debts to the Internal Revenue Service unless the Internal Revenue Service complies with all notice and procedural requirements under federal law concerning the levy of a state tax refund.

(d) The setoff and payment to the Internal Revenue Service of an income tax refund due to a taxpayer in this section shall be made from a refund amount due to the taxpayer after the setoff of the taxpayer's refund to claimant agencies other than the Internal Revenue Service.

Amended by Act 2019, No. 910,§ 3697, eff. 7/1/2019.

Acts 2009, No. 713, § 2; 2011, No. 983, § 5.
Ark. Code Ann. § 26-51-411 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-411
Gain or loss - Sale of property
Status: in_force

(a) For the purpose of ascertaining the gain or loss from the sale or other disposition of real, personal, or mixed property, the basis shall be, in the case of property acquired before January 1, 1928, the assessed valuation of such property on the county tax books as of that date if such assessed valuation exceeds the original cost and, in all other cases, the cost of such property, except that: (1) In the case of such property which should be included in the inventory, the basis shall be the last inventory value; (2) (A) In the case of property acquired by gift after March 9, 1929, the basis shall be the same as that which it would have been in the hands of the donor or the last preceding owner by whom it was not acquired by gift. (B) If the facts necessary to determine such basis are unknown to the donee, the Secretary of the Department of Finance and Administration shall use the assessed valuation of the property; (3) In the case of such property acquired by gift on or before March 9, 1929, the basis for ascertaining gain or loss from sale or other disposition of such property shall be the assessed valuation; and (4) In the case of such property acquired by bequest, devise, or inheritance, the basis shall be the appraised value of such property upon which state inheritance tax or estate tax was paid. (b) The basis for ascertaining the gain derived or loss sustained from the sale or other disposition of real, personal, or mixed property acquired before January 1, 1928, shall be the assessed value of such property including improvements as of January 1, 1928, or the actual cost of such property, but: (1) If its assessed valuation as of January 1, 1928, is in excess of its sale price at the time of disposition, then the deductible loss shall be the difference between the assessed valuation on January 1, 1928, and the amount realized from the sale less depreciation or depletion subsequently sustained; (2) If the assessed valuation as of January 1, 1928, is less than the sale price, then the taxable gain shall be the excess realized over the assessed valuation plus depreciation or depletion subsequently sustained; and (3) If the amount realized is more than the cost price but not more than its assessed valuation as of January 1, 1928, or less than the cost but not less than its assessed valuation on January 1, 1928, then no gain shall be included in and no loss deducted from the gross income. (c) For the purpose of the Income Tax Act of 1929, § 26-51-101 et seq., on any exchange of real, personal, or mixed property for any other like property of similar value no gain or loss shall be recognized. (d) (1) In computing gain or loss from the sale of property, the difference between the amount realized and the adjusted basis is the amount of the gain or loss. (2) The adjusted basis of the property is its cost, increased for capital charges and decreased for depreciation and for depletion. (3) The amount realized from a sale or other disposition of property is the sum of any money received plus the fair market value of property or services received, less expenses. (e) Title 26 U.S.C. §§ 453 , 453A , and 453B , as in effect on January 1, 2005, are adopted concerning the installment method of accounting. (f) Title 26 U.S.C. § 1045 , as in effect on January 1, 1999, regarding gain on the sale or exchange of qualified small business stock, is adopted for the purpose of computing Arkansas income tax liability. (g) Title 26 U.S.C. §§ 1258 and 1259 , as in effect on January 1, 1999, regarding appreciated financial positions, are adopted for the purpose of computing Arkansas income tax liability. (h) Title 26 U.S.C. § 267 , as in effect on January 1, 2017, regarding losses, expenses, and interest arising from transactions between related taxpayers, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2019, No. 910,§ 3715, eff. 7/1/2019. Amended by Act 2017, No. 155,§ 16, eff. for tax years beginning on and after 1/1/2015. Acts 1929, No. 118, Art. 3, § 10; Pope's Dig., § 14033; Acts 1969, No. 236, § 4; A.S.A. 1947, § 84-2013; Acts 1995, No. 1160, § 12; 1999, No. 1126, § 25; 2001, No. 773, § 4; 2005, No. 675, § 7; 2007, No. 827, § 216.

(a) For the purpose of ascertaining the gain or loss from the sale or other disposition of real, personal, or mixed property, the basis shall be, in the case of property acquired before January 1, 1928, the assessed valuation of such property on the county tax books as of that date if such assessed valuation exceeds the original cost and, in all other cases, the cost of such property, except that: (1) In the case of such property which should be included in the inventory, the basis shall be the last inventory value; (2) (A) In the case of property acquired by gift after March 9, 1929, the basis shall be the same as that which it would have been in the hands of the donor or the last preceding owner by whom it was not acquired by gift. (B) If the facts necessary to determine such basis are unknown to the donee, the Secretary of the Department of Finance and Administration shall use the assessed valuation of the property; (3) In the case of such property acquired by gift on or before March 9, 1929, the basis for ascertaining gain or loss from sale or other disposition of such property shall be the assessed valuation; and (4) In the case of such property acquired by bequest, devise, or inheritance, the basis shall be the appraised value of such property upon which state inheritance tax or estate tax was paid.

(1) In the case of such property which should be included in the inventory, the basis shall be the last inventory value;

(2) (A) In the case of property acquired by gift after March 9, 1929, the basis shall be the same as that which it would have been in the hands of the donor or the last preceding owner by whom it was not acquired by gift. (B) If the facts necessary to determine such basis are unknown to the donee, the Secretary of the Department of Finance and Administration shall use the assessed valuation of the property;

(A) In the case of property acquired by gift after March 9, 1929, the basis shall be the same as that which it would have been in the hands of the donor or the last preceding owner by whom it was not acquired by gift.

(B) If the facts necessary to determine such basis are unknown to the donee, the Secretary of the Department of Finance and Administration shall use the assessed valuation of the property;

(3) In the case of such property acquired by gift on or before March 9, 1929, the basis for ascertaining gain or loss from sale or other disposition of such property shall be the assessed valuation; and

(4) In the case of such property acquired by bequest, devise, or inheritance, the basis shall be the appraised value of such property upon which state inheritance tax or estate tax was paid.

(b) The basis for ascertaining the gain derived or loss sustained from the sale or other disposition of real, personal, or mixed property acquired before January 1, 1928, shall be the assessed value of such property including improvements as of January 1, 1928, or the actual cost of such property, but: (1) If its assessed valuation as of January 1, 1928, is in excess of its sale price at the time of disposition, then the deductible loss shall be the difference between the assessed valuation on January 1, 1928, and the amount realized from the sale less depreciation or depletion subsequently sustained; (2) If the assessed valuation as of January 1, 1928, is less than the sale price, then the taxable gain shall be the excess realized over the assessed valuation plus depreciation or depletion subsequently sustained; and (3) If the amount realized is more than the cost price but not more than its assessed valuation as of January 1, 1928, or less than the cost but not less than its assessed valuation on January 1, 1928, then no gain shall be included in and no loss deducted from the gross income.

(1) If its assessed valuation as of January 1, 1928, is in excess of its sale price at the time of disposition, then the deductible loss shall be the difference between the assessed valuation on January 1, 1928, and the amount realized from the sale less depreciation or depletion subsequently sustained;

(2) If the assessed valuation as of January 1, 1928, is less than the sale price, then the taxable gain shall be the excess realized over the assessed valuation plus depreciation or depletion subsequently sustained; and

(3) If the amount realized is more than the cost price but not more than its assessed valuation as of January 1, 1928, or less than the cost but not less than its assessed valuation on January 1, 1928, then no gain shall be included in and no loss deducted from the gross income.

(c) For the purpose of the Income Tax Act of 1929, § 26-51-101 et seq., on any exchange of real, personal, or mixed property for any other like property of similar value no gain or loss shall be recognized.

(d) (1) In computing gain or loss from the sale of property, the difference between the amount realized and the adjusted basis is the amount of the gain or loss. (2) The adjusted basis of the property is its cost, increased for capital charges and decreased for depreciation and for depletion. (3) The amount realized from a sale or other disposition of property is the sum of any money received plus the fair market value of property or services received, less expenses.

(1) In computing gain or loss from the sale of property, the difference between the amount realized and the adjusted basis is the amount of the gain or loss.

(2) The adjusted basis of the property is its cost, increased for capital charges and decreased for depreciation and for depletion.

(3) The amount realized from a sale or other disposition of property is the sum of any money received plus the fair market value of property or services received, less expenses.

(e) Title 26 U.S.C. §§ 453 , 453A , and 453B , as in effect on January 1, 2005, are adopted concerning the installment method of accounting.

(f) Title 26 U.S.C. § 1045 , as in effect on January 1, 1999, regarding gain on the sale or exchange of qualified small business stock, is adopted for the purpose of computing Arkansas income tax liability.

(g) Title 26 U.S.C. §§ 1258 and 1259 , as in effect on January 1, 1999, regarding appreciated financial positions, are adopted for the purpose of computing Arkansas income tax liability.

(h) Title 26 U.S.C. § 267 , as in effect on January 1, 2017, regarding losses, expenses, and interest arising from transactions between related taxpayers, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2019, No. 910,§ 3715, eff. 7/1/2019.

Amended by Act 2017, No. 155,§ 16, eff. for tax years beginning on and after 1/1/2015.

Acts 1929, No. 118, Art. 3, § 10; Pope's Dig., § 14033; Acts 1969, No. 236, § 4; A.S.A. 1947, § 84-2013; Acts 1995, No. 1160, § 12; 1999, No. 1126, § 25; 2001, No. 773, § 4; 2005, No. 675, § 7; 2007, No. 827, § 216.