Ark. Code Ann. § 26-52-501-d-1 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-501-d-1
Arkansas Code of 1987 (2024) Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) Subchapter 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) Section 26-52-501 - [Effective for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
Status: in_force

(a) (1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter. (2) When a taxpayer becomes liable to file a report with the Secretary of the Department of Finance and Administration, the taxpayer must continue to file the report, even though no tax is due, until such time as the taxpayer notifies the secretary, in writing, that the taxpayer is no longer liable for the report. (b) (1) For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all taxpayers on or before the twentieth day of each month to deliver to the secretary, upon forms prescribed and furnished by the secretary, returns showing the total tax due derived from all taxable sales during the preceding calendar month. (2) The returns shall show such further information as the secretary may require to enable the secretary to compute correctly and collect the tax levied. (3) Whether an individual, corporation, partnership, limited liability company, or other entity, every taxpayer shall file a single report combining all taxes due derived from sales made from all Arkansas locations of the taxpayer's business which are registered and permitted with the secretary under the same federal employer's identification number or Social Security number. (c) In addition to the information required on returns, the secretary may request and the taxpayer must furnish any information deemed necessary for a correct computation of the tax levied. (d) The tax shall be computed by multiplying the tax rate by the amount of the total combined gross receipts or gross proceeds derived from all taxable sales during the preceding month without regard to the amount that may be allocated to gross receipts tax on the taxpayer's books of account. (e) The taxpayer shall compute and remit to the secretary the required tax due for the preceding calendar month, with the remittance of the tax to accompany the returns required in this subchapter. (f) The return and remittances by the taxpayer as required in subsections (a)-(e) of this section shall not be construed to constitute an assessment of the tax. (g) (1) If not paid on or before the twentieth of that month, the tax shall be delinquent from that date. (2) However, no penalty for delinquency shall be assessed if payment is made on or before the first day of the month next following. (h) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made on or before July 20, October 20, January 20, and April 20 of each year for the preceding three-month period. (i) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that a yearly report and remittance in lieu of a monthly report may be made on or before January 20 of each year for the preceding twelve-month period. (j) For tax years beginning on or after January 1, 2024, a taxpayer who has an average monthly gross receipts tax liability of five thousand dollars ($5,000) or more for the preceding fiscal year that began on July 1 and ended on June 30 shall file all returns and remittances required by this section electronically. (k) The secretary may waive the electronic filing and payment requirements under subsection (j) of this section if the secretary determines that filing the return electronically would cause an undue hardship on the taxpayer. (l) The secretary may establish by rule separate requirements for filing reports and returns and paying the tax levied under this chapter for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or performing taxable services. (m) A person that collects a tax under this chapter shall remit the tax to the state in accordance with this subchapter. Amended by Act 2023, No. 192,§ 1, eff. for tax years beginning on or after January 1, 2024. Amended by Act 2019, No. 822,§ 23, eff. 10/1/2019. Amended by Act 2019, No. 910,§ 3864, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3863, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3862, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3861, eff. 7/1/2019. Amended by Act 2019, No. 315,§ 2994, eff. 7/24/2019. Amended by Act 2017, No. 141,§ 35, eff. for tax years beginning on and after 1/1/2018. Acts 1941, No. 386, § 5; 1979, No. 915, § 1; A.S.A. 1947, § 84-1906; Acts 1989, No. 395, § 2; 1991, No. 688, § 2; 1995, No. 301, § 2; 1995, No. 835, § 5; 2003, No. 664, §§ 1, 2; 2007, No. 181, § 24. This section is set out more than once due to postponed, multiple, or conflicting amendments.

(a) (1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter. (2) When a taxpayer becomes liable to file a report with the Secretary of the Department of Finance and Administration, the taxpayer must continue to file the report, even though no tax is due, until such time as the taxpayer notifies the secretary, in writing, that the taxpayer is no longer liable for the report.

(1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter.

(2) When a taxpayer becomes liable to file a report with the Secretary of the Department of Finance and Administration, the taxpayer must continue to file the report, even though no tax is due, until such time as the taxpayer notifies the secretary, in writing, that the taxpayer is no longer liable for the report.

(b) (1) For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all taxpayers on or before the twentieth day of each month to deliver to the secretary, upon forms prescribed and furnished by the secretary, returns showing the total tax due derived from all taxable sales during the preceding calendar month. (2) The returns shall show such further information as the secretary may require to enable the secretary to compute correctly and collect the tax levied. (3) Whether an individual, corporation, partnership, limited liability company, or other entity, every taxpayer shall file a single report combining all taxes due derived from sales made from all Arkansas locations of the taxpayer's business which are registered and permitted with the secretary under the same federal employer's identification number or Social Security number.

(1) For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all taxpayers on or before the twentieth day of each month to deliver to the secretary, upon forms prescribed and furnished by the secretary, returns showing the total tax due derived from all taxable sales during the preceding calendar month.

(2) The returns shall show such further information as the secretary may require to enable the secretary to compute correctly and collect the tax levied.

(3) Whether an individual, corporation, partnership, limited liability company, or other entity, every taxpayer shall file a single report combining all taxes due derived from sales made from all Arkansas locations of the taxpayer's business which are registered and permitted with the secretary under the same federal employer's identification number or Social Security number.

(c) In addition to the information required on returns, the secretary may request and the taxpayer must furnish any information deemed necessary for a correct computation of the tax levied.

(d) The tax shall be computed by multiplying the tax rate by the amount of the total combined gross receipts or gross proceeds derived from all taxable sales during the preceding month without regard to the amount that may be allocated to gross receipts tax on the taxpayer's books of account.

(e) The taxpayer shall compute and remit to the secretary the required tax due for the preceding calendar month, with the remittance of the tax to accompany the returns required in this subchapter.

(f) The return and remittances by the taxpayer as required in subsections (a)-(e) of this section shall not be construed to constitute an assessment of the tax.

(g) (1) If not paid on or before the twentieth of that month, the tax shall be delinquent from that date. (2) However, no penalty for delinquency shall be assessed if payment is made on or before the first day of the month next following.

(1) If not paid on or before the twentieth of that month, the tax shall be delinquent from that date.

(2) However, no penalty for delinquency shall be assessed if payment is made on or before the first day of the month next following.

(h) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made on or before July 20, October 20, January 20, and April 20 of each year for the preceding three-month period.

(i) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that a yearly report and remittance in lieu of a monthly report may be made on or before January 20 of each year for the preceding twelve-month period.

(j) For tax years beginning on or after January 1, 2024, a taxpayer who has an average monthly gross receipts tax liability of five thousand dollars ($5,000) or more for the preceding fiscal year that began on July 1 and ended on June 30 shall file all returns and remittances required by this section electronically.

(k) The secretary may waive the electronic filing and payment requirements under subsection (j) of this section if the secretary determines that filing the return electronically would cause an undue hardship on the taxpayer.

(l) The secretary may establish by rule separate requirements for filing reports and returns and paying the tax levied under this chapter for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or performing taxable services.

(m) A person that collects a tax under this chapter shall remit the tax to the state in accordance with this subchapter.

Amended by Act 2023, No. 192,§ 1, eff. for tax years beginning on or after January 1, 2024.

Amended by Act 2019, No. 822,§ 23, eff. 10/1/2019.

Amended by Act 2019, No. 910,§ 3864, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3863, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3862, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3861, eff. 7/1/2019.

Amended by Act 2019, No. 315,§ 2994, eff. 7/24/2019.

Amended by Act 2017, No. 141,§ 35, eff. for tax years beginning on and after 1/1/2018.

Acts 1941, No. 386, § 5; 1979, No. 915, § 1; A.S.A. 1947, § 84-1906; Acts 1989, No. 395, § 2; 1991, No. 688, § 2; 1995, No. 301, § 2; 1995, No. 835, § 5; 2003, No. 664, §§ 1, 2; 2007, No. 181, § 24.

This section is set out more than once due to postponed, multiple, or conflicting amendments.
Ark. Code Ann. § 26-73-113 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-113
Alternative local sales and use tax
Status: in_force

(a) (1) (A) In lieu of using all or a portion of its authority to levy a sales and use tax solely to pay bonded debt under § 14-164-327 , the governing body of any municipality or county may adopt an ordinance levying a tax in the amount of one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) upon all taxable sales of property and services subject to the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and upon the privilege of storing, using, distributing, or consuming within this state any tangible personal property which is subject to the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. The ordinance or ordinances must specify that the tax is being levied under this law. (B) By levying a tax under this section, the municipality or county levying a tax hereunder shall lose its authority to levy up to a one-percent sales and use tax under § 14-164-327 solely to pay bonded debt only to the extent of the tax levied hereunder. (2) The proceeds of a tax levied under this section may be used for one (1) or more of the following: (A) With respect to a capital improvement, solid waste management system as defined in § 8-6-203 , part of a solid waste management system as defined in § 8-6-203 , or any combination of a capital improvement, solid waste management system as defined in § 8-6-203 , or part of a solid waste management system as defined in § 8-6-203 , financing of one (1) or more of the following: (i) Operation; (ii) Maintenance; or (iii) Rental expense; (B) Securing the repayment of bonds by the municipality or county issued under §§ 14-164-301 - 14-164-339 ; or (C) Acquiring or constructing capital improvements of a public nature for no more than twenty-four (24) months. (b) To the extent permitted by this section, a governing body levying a tax under this section shall follow the procedures prescribed by the Local Government Bond Act of 1985, § 14-164-301 et seq., and the tax shall be collected, reported, and remitted in the same manner and at the same time as a tax levied under the Local Government Bond Act of 1985, § 14-164-301 et seq. (c) (1) (A) A municipality or county levying a sales and use tax under this section may abolish the tax or both abolish the tax and levy a new sales and use tax at a lower rate after an election called in the same manner as provided in the Local Government Bond Act of 1985, § 14-164-301 et seq., or by a petition of the qualified voters of the municipality or county which levied the tax. As to a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7, shall govern. (B) A new sales and use tax levied under this subsection shall be at a rate authorized by subsection (a) of this section. (2) This section shall also apply to any tax levied by ordinance adopted prior to February 28, 1992, so long as: (A) The ordinance levying the tax recited that the tax was being levied under this section; and (B) The tax was approved at a general or special election for one (1) or more of the uses set forth in subdivision (a)(2) of this section. The effect of this provision is for such a tax to be levied for the approved uses, whether or not the ordinance levying the tax was adopted and the election held prior to February 28, 1992, from and after the date a sales and use tax would otherwise become effective under the Local Government Bond Act of 1985, § 14-164-301 et seq. (3) This section does not prohibit or affect the ability of a municipality or county from levying a sales and use tax under § 26-74-201 et seq., § 26-74-301 et seq., § 26-75-201 et seq., § 26-75-301 et seq., and the Local Government Bond Act of 1985, § 14-164-301 et seq., and using all or a portion of the proceeds of the sales and use tax to do one (1) or more of the following with respect to a capital improvement of a public nature: (A) Operate; (B) Maintain; or (C) Finance. (4) In any municipality or county in which a local sales and use tax has been adopted under this section, and all or a portion of the tax is pledged to secure the payment of bonds, that portion of the tax pledged to retire the bonds shall not be repealed, abolished, or reduced so long as the bonds are outstanding. (5) (A) If no election challenge is filed within thirty (30) days of the date of the publication of the proclamation of the results of the election under this subsection, the abolition of the tax and the levy of a new tax, if any, shall become effective on the first day of the first month of the calendar quarter subsequent to the expiration of the thirty-day period for challenge in § 14-164-329 . (B) (i) In the event of an election contest, the tax shall be collected as prescribed in this subsection unless enjoined by court order. (ii) Hearings of such matters of litigation shall be advanced on the docket of the courts and disposed of at the earliest practicable time. (d) Nothing herein shall be construed to expand or limit the aggregate rate at which a sales and use tax may be levied by municipalities and counties under laws in effect on January 1, 1992. Acts 1991, No. 777, §§ 1, 2; 1992 (1st Ex. Sess.), No. 40, § 1; 1995, No. 565, § 13; 1997, No. 947, § 1; 2009, No. 655, §§ 111, 112.

(a) (1) (A) In lieu of using all or a portion of its authority to levy a sales and use tax solely to pay bonded debt under § 14-164-327 , the governing body of any municipality or county may adopt an ordinance levying a tax in the amount of one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) upon all taxable sales of property and services subject to the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and upon the privilege of storing, using, distributing, or consuming within this state any tangible personal property which is subject to the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. The ordinance or ordinances must specify that the tax is being levied under this law. (B) By levying a tax under this section, the municipality or county levying a tax hereunder shall lose its authority to levy up to a one-percent sales and use tax under § 14-164-327 solely to pay bonded debt only to the extent of the tax levied hereunder. (2) The proceeds of a tax levied under this section may be used for one (1) or more of the following: (A) With respect to a capital improvement, solid waste management system as defined in § 8-6-203 , part of a solid waste management system as defined in § 8-6-203 , or any combination of a capital improvement, solid waste management system as defined in § 8-6-203 , or part of a solid waste management system as defined in § 8-6-203 , financing of one (1) or more of the following: (i) Operation; (ii) Maintenance; or (iii) Rental expense; (B) Securing the repayment of bonds by the municipality or county issued under §§ 14-164-301 - 14-164-339 ; or (C) Acquiring or constructing capital improvements of a public nature for no more than twenty-four (24) months.

(1) (A) In lieu of using all or a portion of its authority to levy a sales and use tax solely to pay bonded debt under § 14-164-327 , the governing body of any municipality or county may adopt an ordinance levying a tax in the amount of one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) upon all taxable sales of property and services subject to the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and upon the privilege of storing, using, distributing, or consuming within this state any tangible personal property which is subject to the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. The ordinance or ordinances must specify that the tax is being levied under this law. (B) By levying a tax under this section, the municipality or county levying a tax hereunder shall lose its authority to levy up to a one-percent sales and use tax under § 14-164-327 solely to pay bonded debt only to the extent of the tax levied hereunder.

(A) In lieu of using all or a portion of its authority to levy a sales and use tax solely to pay bonded debt under § 14-164-327 , the governing body of any municipality or county may adopt an ordinance levying a tax in the amount of one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), or one percent (1%) upon all taxable sales of property and services subject to the tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and upon the privilege of storing, using, distributing, or consuming within this state any tangible personal property which is subject to the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. The ordinance or ordinances must specify that the tax is being levied under this law.

(B) By levying a tax under this section, the municipality or county levying a tax hereunder shall lose its authority to levy up to a one-percent sales and use tax under § 14-164-327 solely to pay bonded debt only to the extent of the tax levied hereunder.

(2) The proceeds of a tax levied under this section may be used for one (1) or more of the following: (A) With respect to a capital improvement, solid waste management system as defined in § 8-6-203 , part of a solid waste management system as defined in § 8-6-203 , or any combination of a capital improvement, solid waste management system as defined in § 8-6-203 , or part of a solid waste management system as defined in § 8-6-203 , financing of one (1) or more of the following: (i) Operation; (ii) Maintenance; or (iii) Rental expense; (B) Securing the repayment of bonds by the municipality or county issued under §§ 14-164-301 - 14-164-339 ; or (C) Acquiring or constructing capital improvements of a public nature for no more than twenty-four (24) months.

(A) With respect to a capital improvement, solid waste management system as defined in § 8-6-203 , part of a solid waste management system as defined in § 8-6-203 , or any combination of a capital improvement, solid waste management system as defined in § 8-6-203 , or part of a solid waste management system as defined in § 8-6-203 , financing of one (1) or more of the following: (i) Operation; (ii) Maintenance; or (iii) Rental expense;

(i) Operation;

(ii) Maintenance; or

(iii) Rental expense;

(B) Securing the repayment of bonds by the municipality or county issued under §§ 14-164-301 - 14-164-339 ; or

(C) Acquiring or constructing capital improvements of a public nature for no more than twenty-four (24) months.

(b) To the extent permitted by this section, a governing body levying a tax under this section shall follow the procedures prescribed by the Local Government Bond Act of 1985, § 14-164-301 et seq., and the tax shall be collected, reported, and remitted in the same manner and at the same time as a tax levied under the Local Government Bond Act of 1985, § 14-164-301 et seq.

(c) (1) (A) A municipality or county levying a sales and use tax under this section may abolish the tax or both abolish the tax and levy a new sales and use tax at a lower rate after an election called in the same manner as provided in the Local Government Bond Act of 1985, § 14-164-301 et seq., or by a petition of the qualified voters of the municipality or county which levied the tax. As to a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7, shall govern. (B) A new sales and use tax levied under this subsection shall be at a rate authorized by subsection (a) of this section. (2) This section shall also apply to any tax levied by ordinance adopted prior to February 28, 1992, so long as: (A) The ordinance levying the tax recited that the tax was being levied under this section; and (B) The tax was approved at a general or special election for one (1) or more of the uses set forth in subdivision (a)(2) of this section. The effect of this provision is for such a tax to be levied for the approved uses, whether or not the ordinance levying the tax was adopted and the election held prior to February 28, 1992, from and after the date a sales and use tax would otherwise become effective under the Local Government Bond Act of 1985, § 14-164-301 et seq. (3) This section does not prohibit or affect the ability of a municipality or county from levying a sales and use tax under § 26-74-201 et seq., § 26-74-301 et seq., § 26-75-201 et seq., § 26-75-301 et seq., and the Local Government Bond Act of 1985, § 14-164-301 et seq., and using all or a portion of the proceeds of the sales and use tax to do one (1) or more of the following with respect to a capital improvement of a public nature: (A) Operate; (B) Maintain; or (C) Finance. (4) In any municipality or county in which a local sales and use tax has been adopted under this section, and all or a portion of the tax is pledged to secure the payment of bonds, that portion of the tax pledged to retire the bonds shall not be repealed, abolished, or reduced so long as the bonds are outstanding. (5) (A) If no election challenge is filed within thirty (30) days of the date of the publication of the proclamation of the results of the election under this subsection, the abolition of the tax and the levy of a new tax, if any, shall become effective on the first day of the first month of the calendar quarter subsequent to the expiration of the thirty-day period for challenge in § 14-164-329 . (B) (i) In the event of an election contest, the tax shall be collected as prescribed in this subsection unless enjoined by court order. (ii) Hearings of such matters of litigation shall be advanced on the docket of the courts and disposed of at the earliest practicable time.

(1) (A) A municipality or county levying a sales and use tax under this section may abolish the tax or both abolish the tax and levy a new sales and use tax at a lower rate after an election called in the same manner as provided in the Local Government Bond Act of 1985, § 14-164-301 et seq., or by a petition of the qualified voters of the municipality or county which levied the tax. As to a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7, shall govern. (B) A new sales and use tax levied under this subsection shall be at a rate authorized by subsection (a) of this section.

(A) A municipality or county levying a sales and use tax under this section may abolish the tax or both abolish the tax and levy a new sales and use tax at a lower rate after an election called in the same manner as provided in the Local Government Bond Act of 1985, § 14-164-301 et seq., or by a petition of the qualified voters of the municipality or county which levied the tax. As to a petition of the qualified voters, the provisions of Arkansas Constitution, Amendment 7, shall govern.

(B) A new sales and use tax levied under this subsection shall be at a rate authorized by subsection (a) of this section.

(2) This section shall also apply to any tax levied by ordinance adopted prior to February 28, 1992, so long as: (A) The ordinance levying the tax recited that the tax was being levied under this section; and (B) The tax was approved at a general or special election for one (1) or more of the uses set forth in subdivision (a)(2) of this section. The effect of this provision is for such a tax to be levied for the approved uses, whether or not the ordinance levying the tax was adopted and the election held prior to February 28, 1992, from and after the date a sales and use tax would otherwise become effective under the Local Government Bond Act of 1985, § 14-164-301 et seq.

(A) The ordinance levying the tax recited that the tax was being levied under this section; and

(B) The tax was approved at a general or special election for one (1) or more of the uses set forth in subdivision (a)(2) of this section. The effect of this provision is for such a tax to be levied for the approved uses, whether or not the ordinance levying the tax was adopted and the election held prior to February 28, 1992, from and after the date a sales and use tax would otherwise become effective under the Local Government Bond Act of 1985, § 14-164-301 et seq.

(3) This section does not prohibit or affect the ability of a municipality or county from levying a sales and use tax under § 26-74-201 et seq., § 26-74-301 et seq., § 26-75-201 et seq., § 26-75-301 et seq., and the Local Government Bond Act of 1985, § 14-164-301 et seq., and using all or a portion of the proceeds of the sales and use tax to do one (1) or more of the following with respect to a capital improvement of a public nature: (A) Operate; (B) Maintain; or (C) Finance.

(A) Operate;

(B) Maintain; or

(C) Finance.

(4) In any municipality or county in which a local sales and use tax has been adopted under this section, and all or a portion of the tax is pledged to secure the payment of bonds, that portion of the tax pledged to retire the bonds shall not be repealed, abolished, or reduced so long as the bonds are outstanding.

(5) (A) If no election challenge is filed within thirty (30) days of the date of the publication of the proclamation of the results of the election under this subsection, the abolition of the tax and the levy of a new tax, if any, shall become effective on the first day of the first month of the calendar quarter subsequent to the expiration of the thirty-day period for challenge in § 14-164-329 . (B) (i) In the event of an election contest, the tax shall be collected as prescribed in this subsection unless enjoined by court order. (ii) Hearings of such matters of litigation shall be advanced on the docket of the courts and disposed of at the earliest practicable time.

(A) If no election challenge is filed within thirty (30) days of the date of the publication of the proclamation of the results of the election under this subsection, the abolition of the tax and the levy of a new tax, if any, shall become effective on the first day of the first month of the calendar quarter subsequent to the expiration of the thirty-day period for challenge in § 14-164-329 .

(B) (i) In the event of an election contest, the tax shall be collected as prescribed in this subsection unless enjoined by court order. (ii) Hearings of such matters of litigation shall be advanced on the docket of the courts and disposed of at the earliest practicable time.

(i) In the event of an election contest, the tax shall be collected as prescribed in this subsection unless enjoined by court order.

(ii) Hearings of such matters of litigation shall be advanced on the docket of the courts and disposed of at the earliest practicable time.

(d) Nothing herein shall be construed to expand or limit the aggregate rate at which a sales and use tax may be levied by municipalities and counties under laws in effect on January 1, 1992.

Acts 1991, No. 777, §§ 1, 2; 1992 (1st Ex. Sess.), No. 40, § 1; 1995, No. 565, § 13; 1997, No. 947, § 1; 2009, No. 655, §§ 111, 112.
Ark. Code Ann. § 26-75-210 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-210
Abolishment of tax
Status: in_force

(a) (1) Except as set forth in subsection (b) of this section, in any city in which a city sales and use tax has been adopted in the manner provided in this subchapter, and subsequent to the adoption of the city tax the county where the city is located enacts a county sales and use tax, then the city may abolish its sales and use tax: (A) By a roll call of two-thirds (2/3) of all the members elected to the governing body of the city, excluding the mayor; or (B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city. (2) In all other cases, except under subsection (b) of this section, the city may abolish all or a portion of the sales and use tax by: (A) A roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or (B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city. (3) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under this subsection and the calling and holding of an election concerning the abolishment of the tax. (4) The governing body of the city may call for an election under this subsection according to the procedures set forth in this subchapter for the calling of the initial election on such question. (5) (A) The ballot title for use in any election under this subsection shall be substantially the same as indicated in § 26-75-208(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-208(b) . (B) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subdivision (a)(5). (b) (1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding. (2) The bonds shall not be deemed outstanding to the extent that sufficient tax collections have been set aside to pay the bonds when due. (c) The effective date of any affirmative vote of the qualified voters to abolish the tax under subsection (a) of this section shall correspond to the dates indicated in § 26-75-209 for the initial effective date of the tax. (d) (1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (a) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax. (2) A copy of the ordinance shall be attached to the certificate. Amended by Act 2019, No. 910,§ 4421, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 726, § 2; A.S.A. 1947, § 19-4524; Acts 2005, No. 1270, § 1; 2009, No. 655, § 115.

(a) (1) Except as set forth in subsection (b) of this section, in any city in which a city sales and use tax has been adopted in the manner provided in this subchapter, and subsequent to the adoption of the city tax the county where the city is located enacts a county sales and use tax, then the city may abolish its sales and use tax: (A) By a roll call of two-thirds (2/3) of all the members elected to the governing body of the city, excluding the mayor; or (B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city. (2) In all other cases, except under subsection (b) of this section, the city may abolish all or a portion of the sales and use tax by: (A) A roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or (B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city. (3) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under this subsection and the calling and holding of an election concerning the abolishment of the tax. (4) The governing body of the city may call for an election under this subsection according to the procedures set forth in this subchapter for the calling of the initial election on such question. (5) (A) The ballot title for use in any election under this subsection shall be substantially the same as indicated in § 26-75-208(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-208(b) . (B) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subdivision (a)(5).

(1) Except as set forth in subsection (b) of this section, in any city in which a city sales and use tax has been adopted in the manner provided in this subchapter, and subsequent to the adoption of the city tax the county where the city is located enacts a county sales and use tax, then the city may abolish its sales and use tax: (A) By a roll call of two-thirds (2/3) of all the members elected to the governing body of the city, excluding the mayor; or (B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city.

(A) By a roll call of two-thirds (2/3) of all the members elected to the governing body of the city, excluding the mayor; or

(B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city.

(i) Action of the governing body of the city; or

(ii) A petition of the qualified voters in the city.

(2) In all other cases, except under subsection (b) of this section, the city may abolish all or a portion of the sales and use tax by: (A) A roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or (B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city.

(A) A roll call vote of two-thirds (2/3) of all members elected to the governing body of the city, excluding the mayor, if the governing body of the city has determined that the purposes of the tax cannot be fulfilled or cannot continue to be fulfilled; or

(B) After an election called by: (i) Action of the governing body of the city; or (ii) A petition of the qualified voters in the city.

(i) Action of the governing body of the city; or

(ii) A petition of the qualified voters in the city.

(3) The initiative procedures in Arkansas Constitution, Article 5, § 1, and any ordinances of the city's governing initiative procedures shall govern the petition of the qualified voters under this subsection and the calling and holding of an election concerning the abolishment of the tax.

(4) The governing body of the city may call for an election under this subsection according to the procedures set forth in this subchapter for the calling of the initial election on such question.

(5) (A) The ballot title for use in any election under this subsection shall be substantially the same as indicated in § 26-75-208(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-208(b) . (B) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subdivision (a)(5).

(A) The ballot title for use in any election under this subsection shall be substantially the same as indicated in § 26-75-208(b) , except that the word "ABOLITION" shall be substituted for the word "ADOPTION" as it appears in the ballot title set forth in § 26-75-208(b) .

(B) A ballot title that contains a question for qualified voters on whether to continue the levy of a local sales and use tax complies with this subdivision (a)(5).

(b) (1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding. (2) The bonds shall not be deemed outstanding to the extent that sufficient tax collections have been set aside to pay the bonds when due.

(1) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding.

(2) The bonds shall not be deemed outstanding to the extent that sufficient tax collections have been set aside to pay the bonds when due.

(c) The effective date of any affirmative vote of the qualified voters to abolish the tax under subsection (a) of this section shall correspond to the dates indicated in § 26-75-209 for the initial effective date of the tax.

(d) (1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (a) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax. (2) A copy of the ordinance shall be attached to the certificate.

(1) The effective date of any affirmative vote by the governing body of the city to abolish the tax under subsection (a) of this section shall be on the first day of the calendar quarter after the expiration of ninety (90) days from the date a written statement signed by the chief executive officer of the city abolishing the tax is filed with the Secretary of the Department of Finance and Administration certifying that the governing body of the city has adopted an ordinance abolishing the tax.

(2) A copy of the ordinance shall be attached to the certificate.

Amended by Act 2019, No. 910,§ 4421, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 2; 1983, No. 726, § 2; A.S.A. 1947, § 19-4524; Acts 2005, No. 1270, § 1; 2009, No. 655, § 115.
Ark. Code Ann. § 26-52-321 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-321
Fishing guide services
Status: in_force

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation: (1) A boat or a boat motor; (2) Fish bait; or (3) Meals. (b) The Secretary of the Department of Finance and Administration shall promulgate rules to implement this section. Amended by Act 2019, No. 910,§ 3844, eff. 7/1/2019. Acts 2007, No. 1011, § 1.

(a) The excise tax levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., is levied on the gross receipts or gross proceeds derived from a fishing guide service provided as a part of a guided fishing trip if the fishing guide service is purchased in conjunction with the sale or lease of taxable tangible personal property by the person providing the fishing guide service, including without limitation: (1) A boat or a boat motor; (2) Fish bait; or (3) Meals.

(1) A boat or a boat motor;

(2) Fish bait; or

(3) Meals.

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

Amended by Act 2019, No. 910,§ 3844, eff. 7/1/2019.

Acts 2007, No. 1011, § 1.
Ark. Code Ann. § 26-51-105 — AR Code / Title 26 / Chapter 51 / Subchapter 1 / Section 26-51-105
Income tax director, officers, agents, and employees
Status: in_force

(a) The Secretary of the Department of Finance and Administration, with the approval of the Governor, may appoint and remove a person to be known as the "Income Tax Director" who, under the Secretary of the Department of Finance and Administration's supervision, shall have the direction and control of the assessment and collection of the taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq. (b) The Income Tax Director, with the approval of the Governor, may appoint such other officers, agents, deputies, clerks, and employees as he or she may deem necessary, such appointees to have the duties and powers which the Secretary of the Department of Finance and Administration may from time to time prescribe. (c) The salaries of all such officers, agents, and employees shall be fixed by the Secretary of the Department of Finance and Administration not to exceed the amounts appropriated by the General Assembly; and the Secretary of the Department of Finance and Administration and such officers, agents, and employees shall be allowed reasonable and necessary traveling and other expenses incurred in the performance of their duties not to exceed the amounts appropriated by the General Assembly. (d) The Secretary of the Department of Finance and Administration may require such of the officers, agents, and employees as he or she may designate to give bond for the faithful performance of their duties and in such sum and with such sureties as he or she may determine, and all premiums on these bonds shall be paid by the Secretary of the Department of Finance and Administration out of moneys appropriated for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq. Amended by Act 2019, No. 910,§ 3702, eff. 7/1/2019. Acts 1929, No. 118, Art. 8, § 37; Pope's Dig., § 14060; A.S.A. 1947, § 84-2043.

(a) The Secretary of the Department of Finance and Administration, with the approval of the Governor, may appoint and remove a person to be known as the "Income Tax Director" who, under the Secretary of the Department of Finance and Administration's supervision, shall have the direction and control of the assessment and collection of the taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq.

(b) The Income Tax Director, with the approval of the Governor, may appoint such other officers, agents, deputies, clerks, and employees as he or she may deem necessary, such appointees to have the duties and powers which the Secretary of the Department of Finance and Administration may from time to time prescribe.

(c) The salaries of all such officers, agents, and employees shall be fixed by the Secretary of the Department of Finance and Administration not to exceed the amounts appropriated by the General Assembly; and the Secretary of the Department of Finance and Administration and such officers, agents, and employees shall be allowed reasonable and necessary traveling and other expenses incurred in the performance of their duties not to exceed the amounts appropriated by the General Assembly.

(d) The Secretary of the Department of Finance and Administration may require such of the officers, agents, and employees as he or she may designate to give bond for the faithful performance of their duties and in such sum and with such sureties as he or she may determine, and all premiums on these bonds shall be paid by the Secretary of the Department of Finance and Administration out of moneys appropriated for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq.

Amended by Act 2019, No. 910,§ 3702, eff. 7/1/2019.

Acts 1929, No. 118, Art. 8, § 37; Pope's Dig., § 14060; A.S.A. 1947, § 84-2043.
Ark. Code Ann. § 26-55-909 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-909
Reinspection, retesting, and remeasurement
Status: in_force

If any vehicle tank after having been tested shall become damaged or is repaired or modified in any way which might affect the accuracy of measurement of its deliveries, it shall not again be used for the delivery of petroleum products until it is officially reinspected, if deemed necessary, retested, and remeasured. Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.

If any vehicle tank after having been tested shall become damaged or is repaired or modified in any way which might affect the accuracy of measurement of its deliveries, it shall not again be used for the delivery of petroleum products until it is officially reinspected, if deemed necessary, retested, and remeasured.

Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.
Ark. Code Ann. § 26-21-103 — AR Code / Title 26 / Chapter 21 / Section 26-21-103
Definitions
Status: in_force

As used in this chapter: (1) "Agent" means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement; (2) "Agreement" means the multistate agreement to simplify and modernize sales and use tax administration known as the "Streamlined Sales and Use Tax Agreement"; (3) "Certified automated system" means software that is certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction; (4) "Certified service provider" means an agent certified under the agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases; (5) (A) "Entity-based exemption" means an exemption based on who purchases the product or who sells the product. (B) An exemption that is available to all individuals shall not be considered an entity-based exemption; (6) "Model 1 seller" means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases; (7) "Model 2 seller" means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax; (8) (A) "Model 3 seller" means a seller registered under the agreement that has: (i) Sales in at least five (5) member states; (ii) Total annual sales revenue of at least five hundred million dollars ($500,000,000); (iii) A proprietary system that calculates the amount of tax due each jurisdiction; and (iv) Entered into a performance agreement with the member states that establishes a tax performance standard for the seller. (B) As used in subdivision (8)(A) of this section, "seller" includes an affiliated group of sellers using the same proprietary system; (9) "Model 4 seller" means a seller that is registered under the agreement and is not a model 1 seller, model 2 seller, or model 3 seller; (10) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity; (11) "Purchaser" means a person to which a sale of personal property is made or to which a service is furnished; (12) "Seller" means a person making sales, leases, or rentals of personal property or services; (13) "State" means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico; and (14) "Use-based exemption" means an exemption based on a specified use of the product by the purchaser. Acts 2005, No. 2163, § 1; 2007, No. 181, §§ 1, 2; 2011, No. 291, § 2.

As used in this chapter:

(1) "Agent" means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement;

(2) "Agreement" means the multistate agreement to simplify and modernize sales and use tax administration known as the "Streamlined Sales and Use Tax Agreement";

(3) "Certified automated system" means software that is certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;

(4) "Certified service provider" means an agent certified under the agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases;

(5) (A) "Entity-based exemption" means an exemption based on who purchases the product or who sells the product. (B) An exemption that is available to all individuals shall not be considered an entity-based exemption;

(A) "Entity-based exemption" means an exemption based on who purchases the product or who sells the product.

(B) An exemption that is available to all individuals shall not be considered an entity-based exemption;

(6) "Model 1 seller" means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases;

(7) "Model 2 seller" means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax;

(8) (A) "Model 3 seller" means a seller registered under the agreement that has: (i) Sales in at least five (5) member states; (ii) Total annual sales revenue of at least five hundred million dollars ($500,000,000); (iii) A proprietary system that calculates the amount of tax due each jurisdiction; and (iv) Entered into a performance agreement with the member states that establishes a tax performance standard for the seller. (B) As used in subdivision (8)(A) of this section, "seller" includes an affiliated group of sellers using the same proprietary system;

(A) "Model 3 seller" means a seller registered under the agreement that has: (i) Sales in at least five (5) member states; (ii) Total annual sales revenue of at least five hundred million dollars ($500,000,000); (iii) A proprietary system that calculates the amount of tax due each jurisdiction; and (iv) Entered into a performance agreement with the member states that establishes a tax performance standard for the seller.

(i) Sales in at least five (5) member states;

(ii) Total annual sales revenue of at least five hundred million dollars ($500,000,000);

(iii) A proprietary system that calculates the amount of tax due each jurisdiction; and

(iv) Entered into a performance agreement with the member states that establishes a tax performance standard for the seller.

(B) As used in subdivision (8)(A) of this section, "seller" includes an affiliated group of sellers using the same proprietary system;

(9) "Model 4 seller" means a seller that is registered under the agreement and is not a model 1 seller, model 2 seller, or model 3 seller;

(10) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;

(11) "Purchaser" means a person to which a sale of personal property is made or to which a service is furnished;

(12) "Seller" means a person making sales, leases, or rentals of personal property or services;

(13) "State" means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico; and

(14) "Use-based exemption" means an exemption based on a specified use of the product by the purchaser.

Acts 2005, No. 2163, § 1; 2007, No. 181, §§ 1, 2; 2011, No. 291, § 2.
Ark. Code Ann. § 26-53-118 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-118
Exemption for modular homes
Status: in_force

The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax. Acts 1985, No. 1068; § 4; A.S.A. 1947, § 84-3106.1; Acts 2003, No. 365, § 2.

The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.

Acts 1985, No. 1068; § 4; A.S.A. 1947, § 84-3106.1; Acts 2003, No. 365, § 2.
Ark. Code Ann. § 26-51-2404 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2404
Qualified project
Status: in_force

(a) To apply for a designation as a qualified project, a taxpayer shall submit to the governing body of the central business improvement district where the property to be rehabilitated or developed is located all forms and fees required by the governing body of the central business improvement district. (b) To qualify as eligible central business improvement district property, the taxpayer shall demonstrate that the property to be rehabilitated or developed meets the following requirements: (1) The project must be planned within the physical boundaries of the central business improvement district; (2) A full set of plans by a licensed architect must be submitted to the governing body of the central business improvement district where the property to be rehabilitated or developed is located; (3) The project must meet all zoning and building codes of the municipality in which the property to be rehabilitated or developed is located; (4) The project must meet the design guidelines, be compatible with the overall plan for the central business improvement district, and have a use that the governing body of the central business improvement district determines as maintaining the overall integrity of the central business improvement district; (5) The qualified rehabilitation or development expenditures for the project must have occurred on or after the effective date of this subchapter; and (6) The qualified rehabilitation or development expenditures for the project must be greater than thirty thousand dollars ($30,000). (c) After evaluating the information provided by the taxpayer, the governing body of the central business improvement district shall issue a determination about whether the property to be rehabilitated or developed is a qualified project. (d) (1) If the taxpayer is dissatisfied with the determination made by the governing body of the central business improvement district, the taxpayer may request that a review of that determination be made by the governing body of the municipality. (2) (A) The request for review shall be made in writing to the governing body of the municipality within thirty (30) days from the date of the determination of the governing body of the central business improvement district under subsection (c) of this section. (B) The decision of the governing body of the municipality is a final decision. Acts 2011, No. 1166, § 1.

(a) To apply for a designation as a qualified project, a taxpayer shall submit to the governing body of the central business improvement district where the property to be rehabilitated or developed is located all forms and fees required by the governing body of the central business improvement district.

(b) To qualify as eligible central business improvement district property, the taxpayer shall demonstrate that the property to be rehabilitated or developed meets the following requirements: (1) The project must be planned within the physical boundaries of the central business improvement district; (2) A full set of plans by a licensed architect must be submitted to the governing body of the central business improvement district where the property to be rehabilitated or developed is located; (3) The project must meet all zoning and building codes of the municipality in which the property to be rehabilitated or developed is located; (4) The project must meet the design guidelines, be compatible with the overall plan for the central business improvement district, and have a use that the governing body of the central business improvement district determines as maintaining the overall integrity of the central business improvement district; (5) The qualified rehabilitation or development expenditures for the project must have occurred on or after the effective date of this subchapter; and (6) The qualified rehabilitation or development expenditures for the project must be greater than thirty thousand dollars ($30,000).

(1) The project must be planned within the physical boundaries of the central business improvement district;

(2) A full set of plans by a licensed architect must be submitted to the governing body of the central business improvement district where the property to be rehabilitated or developed is located;

(3) The project must meet all zoning and building codes of the municipality in which the property to be rehabilitated or developed is located;

(4) The project must meet the design guidelines, be compatible with the overall plan for the central business improvement district, and have a use that the governing body of the central business improvement district determines as maintaining the overall integrity of the central business improvement district;

(5) The qualified rehabilitation or development expenditures for the project must have occurred on or after the effective date of this subchapter; and

(6) The qualified rehabilitation or development expenditures for the project must be greater than thirty thousand dollars ($30,000).

(c) After evaluating the information provided by the taxpayer, the governing body of the central business improvement district shall issue a determination about whether the property to be rehabilitated or developed is a qualified project.

(d) (1) If the taxpayer is dissatisfied with the determination made by the governing body of the central business improvement district, the taxpayer may request that a review of that determination be made by the governing body of the municipality. (2) (A) The request for review shall be made in writing to the governing body of the municipality within thirty (30) days from the date of the determination of the governing body of the central business improvement district under subsection (c) of this section. (B) The decision of the governing body of the municipality is a final decision.

(1) If the taxpayer is dissatisfied with the determination made by the governing body of the central business improvement district, the taxpayer may request that a review of that determination be made by the governing body of the municipality.

(2) (A) The request for review shall be made in writing to the governing body of the municipality within thirty (30) days from the date of the determination of the governing body of the central business improvement district under subsection (c) of this section. (B) The decision of the governing body of the municipality is a final decision.

(A) The request for review shall be made in writing to the governing body of the municipality within thirty (30) days from the date of the determination of the governing body of the central business improvement district under subsection (c) of this section.

(B) The decision of the governing body of the municipality is a final decision.

Acts 2011, No. 1166, § 1.
Ark. Code Ann. § 26-52-431 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-431
Timber harvesting machinery, equipment, and related attachments - Definitions
Status: in_force

(a) The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to or used by a person engaged primarily in the harvesting of timber are exempt from the taxes levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) The machinery, new or used equipment, and related attachments are exempt under this section only if they are: (1) Purchased by a person whose primary activity is the harvesting of timber; and (2) Used exclusively in the off-road activity of harvesting of timber. (c) The exemption provided in this section does not apply to a purchase of a repair or replacement part for the machinery, new or used equipment, or related attachment. (d) As used in this section: (1) "Equipment" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (2) "Harvesting of timber" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use; (3) "Machinery" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (4) "Off-road equipment" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and (5) "Primary activity" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed. Amended by Act 2013, No. 1402,§ 1, eff. 7/1/2014. Acts 1999, No. 1334, § 1; 2001, No. 622, § 1; 2007, No. 860, § 4.

(a) The gross receipts or gross proceeds derived from the sale of machinery, new and used equipment, and related attachments that are sold to or used by a person engaged primarily in the harvesting of timber are exempt from the taxes levied by this chapter and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(b) The machinery, new or used equipment, and related attachments are exempt under this section only if they are: (1) Purchased by a person whose primary activity is the harvesting of timber; and (2) Used exclusively in the off-road activity of harvesting of timber.

(1) Purchased by a person whose primary activity is the harvesting of timber; and

(2) Used exclusively in the off-road activity of harvesting of timber.

(c) The exemption provided in this section does not apply to a purchase of a repair or replacement part for the machinery, new or used equipment, or related attachment.

(d) As used in this section: (1) "Equipment" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (2) "Harvesting of timber" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use; (3) "Machinery" means only complete systems or units that operate exclusively and directly in the harvesting of timber; (4) "Off-road equipment" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and (5) "Primary activity" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed.

(1) "Equipment" means only complete systems or units that operate exclusively and directly in the harvesting of timber;

(2) "Harvesting of timber" means the use of off-road equipment and related attachments in every forestry procedure starting with the severing of a tree from the ground through the point at which the tree or its parts in any form have been loaded in the field in or on a truck or other vehicle for transport to the place of use;

(3) "Machinery" means only complete systems or units that operate exclusively and directly in the harvesting of timber;

(4) "Off-road equipment" means skidders, feller bunchers, delimbers of all types, chippers of all types, loaders of all types, and bulldozers equipped with grapples used as skidders; and

(5) "Primary activity" means the principal business activity in which a person is engaged and to which more than fifty percent (50%) of all the resources of his or her business activities are committed.

Amended by Act 2013, No. 1402,§ 1, eff. 7/1/2014.

Acts 1999, No. 1334, § 1; 2001, No. 622, § 1; 2007, No. 860, § 4.
Ark. Code Ann. § 26-2-103 — AR Code / Title 26 / Chapter 2 / Section 26-2-103
Loaning or using public money by officials
Status: in_force

If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes, he or she shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five hundred dollars ($500), to be recovered in a civil action at the suit of the state, for the use of the state, county, city, town, or body politic. Acts 1883, No. 114, § 205, p. 199; C. & M. Dig., § 10167; Pope's Dig., § 13949; A.S.A. 1947, § 84-1615.

If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes, he or she shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five hundred dollars ($500), to be recovered in a civil action at the suit of the state, for the use of the state, county, city, town, or body politic.

Acts 1883, No. 114, § 205, p. 199; C. & M. Dig., § 10167; Pope's Dig., § 13949; A.S.A. 1947, § 84-1615.
Ark. Code Ann. § 26-81-104 — AR Code / Title 26 / Chapter 81 / Section 26-81-104
Amount of tax - Period of tax
Status: in_force

(a) (1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in 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., respectively. (2) (A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home. (B) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home. (C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form. (b) The tax shall be levied by ordinance of the quorum court of the county. (c) Any tax levied pursuant to this chapter shall be for a period of not longer than four (4) years. Acts 1991, No. 738, §§ 3, 4, 8; 1997, No. 1176, § 17; 1999, No. 1137, § 6; 2003, No. 1273, § 71.

(a) (1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in 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., respectively. (2) (A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home. (B) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home. (C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.

(1) Any tax levied pursuant to the authority of this chapter shall be a tax equal to one percent (1%) on the sales price on items of personal property and services sold or to be used in the levying county to the extent of and subject to the exemptions with respect to the gross receipts tax and compensating use tax as set forth in 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., respectively.

(2) (A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home. (B) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home. (C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.

(A) Any tax levied pursuant to this chapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home.

(i) Motor vehicle;

(ii) Aircraft;

(iii) Watercraft;

(iv) Modular home;

(v) Manufactured home; or

(vi) Mobile home.

(B) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price from the sale of a: (i) Motor vehicle; (ii) Aircraft; (iii) Watercraft; (iv) Modular home; (v) Manufactured home; or (vi) Mobile home.

(i) Motor vehicle;

(ii) Aircraft;

(iii) Watercraft;

(iv) Modular home;

(v) Manufactured home; or

(vi) Mobile home.

(C) A vendor collecting, reporting, and remitting the county sales or use taxes shall show county taxes as a separate entry on the tax report form.

(b) The tax shall be levied by ordinance of the quorum court of the county.

(c) Any tax levied pursuant to this chapter shall be for a period of not longer than four (4) years.

Acts 1991, No. 738, §§ 3, 4, 8; 1997, No. 1176, § 17; 1999, No. 1137, § 6; 2003, No. 1273, § 71.
Ark. Code Ann. § 26-75-604 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-604
Disposition of revenues
Status: in_force

(a) All taxes, interest, penalties, and costs collected pursuant to a tax levied by the city as authorized in this subchapter shall be credited to the city advertising and promotion fund which shall be created by the ordinance levying the tax in the city. (b) When the electors of any city levy a gross receipts tax on hotels and restaurants, and the ballot dedicates the tax for the development, construction, and maintenance of city parks, the proceeds of the tax shall not be deposited into the city advertising and promotion fund but shall be deposited into a special fund to be used for the development, construction, and maintenance of city parks. The funds shall be disbursed by the mayor upon approval of the city council. (c) When the electors of any city levy a gross receipts tax as set forth in subsection (b) of this section, and when the electors of that city have pledged some or all of the proceeds thereof to the repayment of bonds as set forth in § 26-75-606(b)(1) and (2) or § 26-75-613(a)(2) , the proceeds so pledged shall be deposited into the city advertising and promotion fund and distributed by the city advertising and promotion commission in accordance with the pledge and enactment of the electors. Acts 1965, No. 185, § 4; 1965 (1st Ex. Sess.), No. 30, § 2; A.S.A. 1947, § 19-4615; Acts 1989 (3rd Ex. Sess.), No. 7, § 5; 1993, No. 347, § 1.

(a) All taxes, interest, penalties, and costs collected pursuant to a tax levied by the city as authorized in this subchapter shall be credited to the city advertising and promotion fund which shall be created by the ordinance levying the tax in the city.

(b) When the electors of any city levy a gross receipts tax on hotels and restaurants, and the ballot dedicates the tax for the development, construction, and maintenance of city parks, the proceeds of the tax shall not be deposited into the city advertising and promotion fund but shall be deposited into a special fund to be used for the development, construction, and maintenance of city parks. The funds shall be disbursed by the mayor upon approval of the city council.

(c) When the electors of any city levy a gross receipts tax as set forth in subsection (b) of this section, and when the electors of that city have pledged some or all of the proceeds thereof to the repayment of bonds as set forth in § 26-75-606(b)(1) and (2) or § 26-75-613(a)(2) , the proceeds so pledged shall be deposited into the city advertising and promotion fund and distributed by the city advertising and promotion commission in accordance with the pledge and enactment of the electors.

Acts 1965, No. 185, § 4; 1965 (1st Ex. Sess.), No. 30, § 2; A.S.A. 1947, § 19-4615; Acts 1989 (3rd Ex. Sess.), No. 7, § 5; 1993, No. 347, § 1.
Ark. Code Ann. § 26-55-703 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-703
Exemptions
Status: in_force

The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.). Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150.

The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.).

Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150.
Ark. Code Ann. § 26-55-405 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-405
Refund permits
Status: in_force

(a) No person, firm, or corporation shall secure a refund of tax under this subchapter unless that person is the holder of an unrevoked permit issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel. (b) The permit shall be numbered and issued annually and shall entitle the holder to make application for refund under this subchapter. (c) Applications for the permits shall be filed with the secretary on forms prescribed by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require. Amended by Act 2019, No. 910,§ 3980, eff. 7/1/2019. Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4.

(a) No person, firm, or corporation shall secure a refund of tax under this subchapter unless that person is the holder of an unrevoked permit issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel.

(b) The permit shall be numbered and issued annually and shall entitle the holder to make application for refund under this subchapter.

(c) Applications for the permits shall be filed with the secretary on forms prescribed by the secretary and shall contain the same information, so far as applicable, as is required in § 26-55-305 [repealed], and such other information as the secretary may require.

Amended by Act 2019, No. 910,§ 3980, eff. 7/1/2019.

Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4.
Ark. Code Ann. § 26-51-104 — AR Code / Title 26 / Chapter 51 / Subchapter 1 / Section 26-51-104
Administration
Status: in_force

The Secretary of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq. Amended by Act 2019, No. 910,§ 3701, eff. 7/1/2019. Acts 1929, No. 118, Art. 8, § 33; Pope's Dig., § 14056; A.S.A. 1947, § 84-2039.

The Secretary of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.

Amended by Act 2019, No. 910,§ 3701, eff. 7/1/2019.

Acts 1929, No. 118, Art. 8, § 33; Pope's Dig., § 14056; A.S.A. 1947, § 84-2039.
Ark. Code Ann. § 26-74-505 — AR Code / Title 26 / Chapter 74 / Subchapter 5 / Section 26-74-505
Cessation of tax levy
Status: in_force

Any tax levied under this subchapter shall cease to be collected when the indebtedness has been paid or redeemed. It is recognized that the tax cannot practically be stopped at the exact time the indebtedness is paid or redeemed, so nominal excess may result. Therefore, any surplus shall be transferred to the county general fund. Acts 1991, No. 1091, § 5.

Any tax levied under this subchapter shall cease to be collected when the indebtedness has been paid or redeemed. It is recognized that the tax cannot practically be stopped at the exact time the indebtedness is paid or redeemed, so nominal excess may result. Therefore, any surplus shall be transferred to the county general fund.

Acts 1991, No. 1091, § 5.
Ark. Code Ann. § 26-57-803 — AR Code / Title 26 / Chapter 57 / Subchapter 8 / Section 26-57-803
Additional tax - Applicability
Status: in_force

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is levied a tax of four dollars and seventy-five cents ($4.75) per one thousand (1,000) cigarettes sold in the state. (b) (1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price, before discounts. (2) However, the excise or privilege tax levied under subdivision (b)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B) . (3) As used in this subsection, "invoice price" means the same as defined in § 26-57-203 . (c) (1) (A) The taxes levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 . (B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 . (2) (A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses. (B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses. (3) This subsection does not affect the provisions of § 26-57-228 . (d) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes. Amended by Act 2019, No. 580,§ 14, eff. 9/1/2019. Amended by Act 2015, No. 1119,§ 9, eff. 4/6/2015. Amended by Act 2015, No. 1119,§ 8, eff. 4/6/2015. Amended by Act 2013, No. 510,§ 2, eff. the first day of the second calendar month following the effective date of the act. Acts 1992 (2nd Ex. Sess.), No. 2, §§ 1, 2, 5; 1993, No. 1177, § 1; 1997, No. 1339, § 1; 1999, No. 1246, §§ 4, 5; 2007, No. 817, § 4; 2007, No. 827, § 230; 2009, No. 940, § 2.

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is levied a tax of four dollars and seventy-five cents ($4.75) per one thousand (1,000) cigarettes sold in the state.

(b) (1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price, before discounts. (2) However, the excise or privilege tax levied under subdivision (b)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B) . (3) As used in this subsection, "invoice price" means the same as defined in § 26-57-203 .

(1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of seven percent (7%) of the invoice price, before discounts.

(2) However, the excise or privilege tax levied under subdivision (b)(1) of this section is subject to the limitation stated in § 26-57-208(2)(B) .

(3) As used in this subsection, "invoice price" means the same as defined in § 26-57-203 .

(c) (1) (A) The taxes levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 . (B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 . (2) (A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses. (B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses. (3) This subsection does not affect the provisions of § 26-57-228 .

(1) (A) The taxes levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 . (B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 .

(A) The taxes levied by this section shall be reported and paid by wholesalers that shall be licensed under § 26-57-214 .

(B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214 .

(2) (A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses. (B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.

(A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.

(i) Five percent (5%) of the total tobacco tax due for the first offense;

(ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and

(iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.

(B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.

(3) This subsection does not affect the provisions of § 26-57-228 .

(d) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.

Amended by Act 2019, No. 580,§ 14, eff. 9/1/2019.

Amended by Act 2015, No. 1119,§ 9, eff. 4/6/2015.

Amended by Act 2015, No. 1119,§ 8, eff. 4/6/2015.

Amended by Act 2013, No. 510,§ 2, eff. the first day of the second calendar month following the effective date of the act.

Acts 1992 (2nd Ex. Sess.), No. 2, §§ 1, 2, 5; 1993, No. 1177, § 1; 1997, No. 1339, § 1; 1999, No. 1246, §§ 4, 5; 2007, No. 817, § 4; 2007, No. 827, § 230; 2009, No. 940, § 2.
Ark. Code Ann. § 26-51-202 — AR Code / Title 26 / Chapter 51 / Subchapter 2 / Section 26-51-202
Nonresidents - Definitions
Status: in_force

(a) A tax is imposed and shall be assessed, levied, collected, and paid annually at the rates specified in § 26-51-201 upon and with respect to the entire net income as defined in this chapter, except as provided in this section, from all property owned and from every business, trade, or occupation carried on in this state by individuals, corporations, partnerships, trusts, or estates not residents of the State of Arkansas. (b) (1) Each nonresident as defined in § 26-51-102 shall file income tax returns with the State of Arkansas and pay the tax without distinction, or incident to the laws of the nonresident's resident state. (2) It is the specific intention of the General Assembly that the tax shall be collected from property owned and from the conduct of every business, trade, or occupation, whether or not the individuals, corporations, partnerships, trusts, or estates are qualified to do business in the State of Arkansas and whether or not such business, trade, or occupation shall be conducted in interstate commerce. (c) (1) However, the payment of the tax shall be based upon net income properly allocated as net income arising from the ownership of property and the conduct of a business, trade, or occupation in the State of Arkansas. (2) A nonresident individual who is paid a salary, lump sum payment, or any other form of payment that encompasses work performed both inside and outside of Arkansas shall pay Arkansas income tax only on the portion of the individual's income that reasonably can be allocated to work performed in Arkansas. (3) A nonresident individual performs work in Arkansas when that individual is physically located in Arkansas when performing the work. (d) Additionally, no income tax shall be due the State of Arkansas from a nonresident beneficiary on income received from a trust or estate being administered by a resident trustee or personal representative except on income derived by the trust or estate from: (1) Lands situated in this state, including gains from any sale of the lands situated in this state; (2) Any interest in land situated in this state, including, without limitation, chattels real, including gains from any sale of an interest in land situated in this state; (3) Tangible personal property located in Arkansas, including gains from any sale of the tangible personal property located in Arkansas; and (4) Unincorporated businesses domiciled in Arkansas. (e) (1) No income tax shall be due the State of Arkansas from a nonresident partner with respect to that partner's distributive share of dividends, interest, or gains and losses from qualifying investment securities owned by an investment partnership, whether or not the partnership has a usual place of business located in this state. (2) As used in this subsection: (A) "Investment partnership" means a partnership that meets both of the following requirements: (i) No less than ninety percent (90%) of the value of the partnership's total assets consists of qualifying investment securities and office space and equipment reasonably necessary to carry on its activities as an investment partnership; and (ii) No less than ninety percent (90%) of its gross income consists of interest, dividends, and gains from the sale or exchange of qualifying investment securities; and (B) (i) "Qualifying investment securities" includes all of the following: (a) Common stock, including preferred or debt securities convertible into common stock, and preferred stock; (b) Bonds, debentures, and other debt securities; (c) Deposits and any other obligations of banks and other financial institutions; (d) Stock and bond index securities, futures contracts, options on securities, and other similar financial securities and instruments; and (e) Other similar or related financial or investment contracts, instruments, or securities. (ii) "Qualifying investment securities" shall not include an interest in a partnership unless that partnership is itself an investment partnership. (3) (A) The provisions of subdivision (e)(1) of this section shall not apply to income derived from investment activity that is interrelated with any trade or business activity of the nonresident or an entity in which the nonresident owns an interest in this state, whose primary activities are separate and distinct from the acts of acquiring, managing, or disposing of qualified investment securities, or if those securities were acquired with working capital of a trade or business activity conducted in this state in which the nonresident owns an interest. (B) Likewise, the provisions of subdivision (e)(1) of this section shall not apply to corporate partners of an investment partnership except as provided by rules adopted by the Secretary of the Department of Finance and Administration. Amended by Act 2021, No. 1019,§ 2, eff. for tax years beginning on or after January 1, 2021. Amended by Act 2019, No. 315,§ 2961, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3707, eff. 7/1/2019. Acts 1929, No. 118, Art. 2, § 3; Pope's Dig., § 14026; Acts 1947, No. 135, § 1; 1967, No. 46, § 2; A.S.A. 1947, § 84-2003; Acts 1999, No. 1283, § 1.

(a) A tax is imposed and shall be assessed, levied, collected, and paid annually at the rates specified in § 26-51-201 upon and with respect to the entire net income as defined in this chapter, except as provided in this section, from all property owned and from every business, trade, or occupation carried on in this state by individuals, corporations, partnerships, trusts, or estates not residents of the State of Arkansas.

(b) (1) Each nonresident as defined in § 26-51-102 shall file income tax returns with the State of Arkansas and pay the tax without distinction, or incident to the laws of the nonresident's resident state. (2) It is the specific intention of the General Assembly that the tax shall be collected from property owned and from the conduct of every business, trade, or occupation, whether or not the individuals, corporations, partnerships, trusts, or estates are qualified to do business in the State of Arkansas and whether or not such business, trade, or occupation shall be conducted in interstate commerce.

(1) Each nonresident as defined in § 26-51-102 shall file income tax returns with the State of Arkansas and pay the tax without distinction, or incident to the laws of the nonresident's resident state.

(2) It is the specific intention of the General Assembly that the tax shall be collected from property owned and from the conduct of every business, trade, or occupation, whether or not the individuals, corporations, partnerships, trusts, or estates are qualified to do business in the State of Arkansas and whether or not such business, trade, or occupation shall be conducted in interstate commerce.

(c) (1) However, the payment of the tax shall be based upon net income properly allocated as net income arising from the ownership of property and the conduct of a business, trade, or occupation in the State of Arkansas. (2) A nonresident individual who is paid a salary, lump sum payment, or any other form of payment that encompasses work performed both inside and outside of Arkansas shall pay Arkansas income tax only on the portion of the individual's income that reasonably can be allocated to work performed in Arkansas. (3) A nonresident individual performs work in Arkansas when that individual is physically located in Arkansas when performing the work.

(1) However, the payment of the tax shall be based upon net income properly allocated as net income arising from the ownership of property and the conduct of a business, trade, or occupation in the State of Arkansas.

(2) A nonresident individual who is paid a salary, lump sum payment, or any other form of payment that encompasses work performed both inside and outside of Arkansas shall pay Arkansas income tax only on the portion of the individual's income that reasonably can be allocated to work performed in Arkansas.

(3) A nonresident individual performs work in Arkansas when that individual is physically located in Arkansas when performing the work.

(d) Additionally, no income tax shall be due the State of Arkansas from a nonresident beneficiary on income received from a trust or estate being administered by a resident trustee or personal representative except on income derived by the trust or estate from: (1) Lands situated in this state, including gains from any sale of the lands situated in this state; (2) Any interest in land situated in this state, including, without limitation, chattels real, including gains from any sale of an interest in land situated in this state; (3) Tangible personal property located in Arkansas, including gains from any sale of the tangible personal property located in Arkansas; and (4) Unincorporated businesses domiciled in Arkansas.

(1) Lands situated in this state, including gains from any sale of the lands situated in this state;

(2) Any interest in land situated in this state, including, without limitation, chattels real, including gains from any sale of an interest in land situated in this state;

(3) Tangible personal property located in Arkansas, including gains from any sale of the tangible personal property located in Arkansas; and

(4) Unincorporated businesses domiciled in Arkansas.

(e) (1) No income tax shall be due the State of Arkansas from a nonresident partner with respect to that partner's distributive share of dividends, interest, or gains and losses from qualifying investment securities owned by an investment partnership, whether or not the partnership has a usual place of business located in this state. (2) As used in this subsection: (A) "Investment partnership" means a partnership that meets both of the following requirements: (i) No less than ninety percent (90%) of the value of the partnership's total assets consists of qualifying investment securities and office space and equipment reasonably necessary to carry on its activities as an investment partnership; and (ii) No less than ninety percent (90%) of its gross income consists of interest, dividends, and gains from the sale or exchange of qualifying investment securities; and (B) (i) "Qualifying investment securities" includes all of the following: (a) Common stock, including preferred or debt securities convertible into common stock, and preferred stock; (b) Bonds, debentures, and other debt securities; (c) Deposits and any other obligations of banks and other financial institutions; (d) Stock and bond index securities, futures contracts, options on securities, and other similar financial securities and instruments; and (e) Other similar or related financial or investment contracts, instruments, or securities. (ii) "Qualifying investment securities" shall not include an interest in a partnership unless that partnership is itself an investment partnership. (3) (A) The provisions of subdivision (e)(1) of this section shall not apply to income derived from investment activity that is interrelated with any trade or business activity of the nonresident or an entity in which the nonresident owns an interest in this state, whose primary activities are separate and distinct from the acts of acquiring, managing, or disposing of qualified investment securities, or if those securities were acquired with working capital of a trade or business activity conducted in this state in which the nonresident owns an interest. (B) Likewise, the provisions of subdivision (e)(1) of this section shall not apply to corporate partners of an investment partnership except as provided by rules adopted by the Secretary of the Department of Finance and Administration.

(1) No income tax shall be due the State of Arkansas from a nonresident partner with respect to that partner's distributive share of dividends, interest, or gains and losses from qualifying investment securities owned by an investment partnership, whether or not the partnership has a usual place of business located in this state.

(2) As used in this subsection: (A) "Investment partnership" means a partnership that meets both of the following requirements: (i) No less than ninety percent (90%) of the value of the partnership's total assets consists of qualifying investment securities and office space and equipment reasonably necessary to carry on its activities as an investment partnership; and (ii) No less than ninety percent (90%) of its gross income consists of interest, dividends, and gains from the sale or exchange of qualifying investment securities; and (B) (i) "Qualifying investment securities" includes all of the following: (a) Common stock, including preferred or debt securities convertible into common stock, and preferred stock; (b) Bonds, debentures, and other debt securities; (c) Deposits and any other obligations of banks and other financial institutions; (d) Stock and bond index securities, futures contracts, options on securities, and other similar financial securities and instruments; and (e) Other similar or related financial or investment contracts, instruments, or securities. (ii) "Qualifying investment securities" shall not include an interest in a partnership unless that partnership is itself an investment partnership.

(A) "Investment partnership" means a partnership that meets both of the following requirements: (i) No less than ninety percent (90%) of the value of the partnership's total assets consists of qualifying investment securities and office space and equipment reasonably necessary to carry on its activities as an investment partnership; and (ii) No less than ninety percent (90%) of its gross income consists of interest, dividends, and gains from the sale or exchange of qualifying investment securities; and

(i) No less than ninety percent (90%) of the value of the partnership's total assets consists of qualifying investment securities and office space and equipment reasonably necessary to carry on its activities as an investment partnership; and

(ii) No less than ninety percent (90%) of its gross income consists of interest, dividends, and gains from the sale or exchange of qualifying investment securities; and

(B) (i) "Qualifying investment securities" includes all of the following: (a) Common stock, including preferred or debt securities convertible into common stock, and preferred stock; (b) Bonds, debentures, and other debt securities; (c) Deposits and any other obligations of banks and other financial institutions; (d) Stock and bond index securities, futures contracts, options on securities, and other similar financial securities and instruments; and (e) Other similar or related financial or investment contracts, instruments, or securities. (ii) "Qualifying investment securities" shall not include an interest in a partnership unless that partnership is itself an investment partnership.

(i) "Qualifying investment securities" includes all of the following: (a) Common stock, including preferred or debt securities convertible into common stock, and preferred stock; (b) Bonds, debentures, and other debt securities; (c) Deposits and any other obligations of banks and other financial institutions; (d) Stock and bond index securities, futures contracts, options on securities, and other similar financial securities and instruments; and (e) Other similar or related financial or investment contracts, instruments, or securities.

(a) Common stock, including preferred or debt securities convertible into common stock, and preferred stock;

(b) Bonds, debentures, and other debt securities;

(c) Deposits and any other obligations of banks and other financial institutions;

(d) Stock and bond index securities, futures contracts, options on securities, and other similar financial securities and instruments; and

(e) Other similar or related financial or investment contracts, instruments, or securities.

(ii) "Qualifying investment securities" shall not include an interest in a partnership unless that partnership is itself an investment partnership.

(3) (A) The provisions of subdivision (e)(1) of this section shall not apply to income derived from investment activity that is interrelated with any trade or business activity of the nonresident or an entity in which the nonresident owns an interest in this state, whose primary activities are separate and distinct from the acts of acquiring, managing, or disposing of qualified investment securities, or if those securities were acquired with working capital of a trade or business activity conducted in this state in which the nonresident owns an interest. (B) Likewise, the provisions of subdivision (e)(1) of this section shall not apply to corporate partners of an investment partnership except as provided by rules adopted by the Secretary of the Department of Finance and Administration.

(A) The provisions of subdivision (e)(1) of this section shall not apply to income derived from investment activity that is interrelated with any trade or business activity of the nonresident or an entity in which the nonresident owns an interest in this state, whose primary activities are separate and distinct from the acts of acquiring, managing, or disposing of qualified investment securities, or if those securities were acquired with working capital of a trade or business activity conducted in this state in which the nonresident owns an interest.

(B) Likewise, the provisions of subdivision (e)(1) of this section shall not apply to corporate partners of an investment partnership except as provided by rules adopted by the Secretary of the Department of Finance and Administration.

Amended by Act 2021, No. 1019,§ 2, eff. for tax years beginning on or after January 1, 2021.

Amended by Act 2019, No. 315,§ 2961, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3707, eff. 7/1/2019.

Acts 1929, No. 118, Art. 2, § 3; Pope's Dig., § 14026; Acts 1947, No. 135, § 1; 1967, No. 46, § 2; A.S.A. 1947, § 84-2003; Acts 1999, No. 1283, § 1.
Ark. Code Ann. § 26-57-1106 — AR Code / Title 26 / Chapter 57 / Subchapter 11 / Section 26-57-1106
Distribution of funds for breast cancer research and control - Allocation of moneys
Status: in_force

(a) All remaining moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenues to be distributed as follows: (1) Twenty percent (20%) shall be credited to the Breast Cancer Research Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1303 ; and (2) (A) Eighty percent (80%) shall be credited to the Breast Cancer Control Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1304 and at the option of the Department of Health in an amount not to exceed the amount appropriated by the General Assembly for the purpose of cervical cancer control. (B) The Secretary of the Department of Health shall be the disbursing officer for the Breast Cancer Control Fund, and the Chancellor of the University of Arkansas for Medical Sciences shall be the disbursing officer for the Breast Cancer Research Fund. (b) The moneys in the Breast Cancer Research Fund are to be allocated to the Breast Cancer Research Program for the awarding of grants, chairs, and contracts to researchers for research with respect to the cause, cure, treatment, prevention, and earlier detection of breast cancer and for developing leadership in research in Arkansas. (c) (1) The moneys in the Breast Cancer Control Fund for the control of breast cancer are to be allocated according to the recommendations of the Breast Cancer Control Advisory Board, which shall establish the scope of services of the program and programmatic priorities based on the analysis of available information. (2) The board shall also be responsible for developing eligibility criteria to be applied in evaluating requests for breast cancer control financial assistance from screened women who are found to be in need of diagnostic and treatment services. (3) The board shall also review contractual agreements for breast cancer control with providers who will be rendering services through the program. Amended by Act 2019, No. 910,§ 5118, eff. 7/1/2019. Acts 1997, No. 434, § 12; 2001, No. 1669, § 34; 2001, No. 1698, § 3.

(a) All remaining moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenues to be distributed as follows: (1) Twenty percent (20%) shall be credited to the Breast Cancer Research Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1303 ; and (2) (A) Eighty percent (80%) shall be credited to the Breast Cancer Control Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1304 and at the option of the Department of Health in an amount not to exceed the amount appropriated by the General Assembly for the purpose of cervical cancer control. (B) The Secretary of the Department of Health shall be the disbursing officer for the Breast Cancer Control Fund, and the Chancellor of the University of Arkansas for Medical Sciences shall be the disbursing officer for the Breast Cancer Research Fund.

(1) Twenty percent (20%) shall be credited to the Breast Cancer Research Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1303 ; and

(2) (A) Eighty percent (80%) shall be credited to the Breast Cancer Control Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1304 and at the option of the Department of Health in an amount not to exceed the amount appropriated by the General Assembly for the purpose of cervical cancer control. (B) The Secretary of the Department of Health shall be the disbursing officer for the Breast Cancer Control Fund, and the Chancellor of the University of Arkansas for Medical Sciences shall be the disbursing officer for the Breast Cancer Research Fund.

(A) Eighty percent (80%) shall be credited to the Breast Cancer Control Fund, which is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State to be used exclusively for the purposes set forth in § 20-15-1304 and at the option of the Department of Health in an amount not to exceed the amount appropriated by the General Assembly for the purpose of cervical cancer control.

(B) The Secretary of the Department of Health shall be the disbursing officer for the Breast Cancer Control Fund, and the Chancellor of the University of Arkansas for Medical Sciences shall be the disbursing officer for the Breast Cancer Research Fund.

(b) The moneys in the Breast Cancer Research Fund are to be allocated to the Breast Cancer Research Program for the awarding of grants, chairs, and contracts to researchers for research with respect to the cause, cure, treatment, prevention, and earlier detection of breast cancer and for developing leadership in research in Arkansas.

(c) (1) The moneys in the Breast Cancer Control Fund for the control of breast cancer are to be allocated according to the recommendations of the Breast Cancer Control Advisory Board, which shall establish the scope of services of the program and programmatic priorities based on the analysis of available information. (2) The board shall also be responsible for developing eligibility criteria to be applied in evaluating requests for breast cancer control financial assistance from screened women who are found to be in need of diagnostic and treatment services. (3) The board shall also review contractual agreements for breast cancer control with providers who will be rendering services through the program.

(1) The moneys in the Breast Cancer Control Fund for the control of breast cancer are to be allocated according to the recommendations of the Breast Cancer Control Advisory Board, which shall establish the scope of services of the program and programmatic priorities based on the analysis of available information.

(2) The board shall also be responsible for developing eligibility criteria to be applied in evaluating requests for breast cancer control financial assistance from screened women who are found to be in need of diagnostic and treatment services.

(3) The board shall also review contractual agreements for breast cancer control with providers who will be rendering services through the program.

Amended by Act 2019, No. 910,§ 5118, eff. 7/1/2019.

Acts 1997, No. 434, § 12; 2001, No. 1669, § 34; 2001, No. 1698, § 3.
Ark. Code Ann. § 26-56-225 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-225
Use of dyed distillate special fuel
Status: in_force

Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of: (1) State and local government vehicles; (2) Local transit buses; (3) Intercity buses; (4) School buses; (5) Vehicles owned by aircraft museums; (6) Vehicles used by nonprofit educational organizations; and (7) Red Cross vehicles, as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995. Acts 1995, No. 954, § 1.

Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:

(1) State and local government vehicles;

(2) Local transit buses;

(3) Intercity buses;

(4) School buses;

(5) Vehicles owned by aircraft museums;

(6) Vehicles used by nonprofit educational organizations; and

(7) Red Cross vehicles, as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.

as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-56-701 — AR Code / Title 26 / Chapter 56 / Subchapter 7 / Section 26-56-701
Definitions
Status: in_force

As used in this subchapter: (1) "Distillate special fuel" means distillate special fuel as defined in § 26-56-102 ; (2) (A) "Fire truck" means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks. (B) "Fire truck" does not include passenger vehicles and ambulances; and (3) "Motor fuel" means motor fuel as defined in § 26-55-202 . Amended by Act 2019, No. 910,§ 4095, eff. 7/1/2019. Acts 2001, No. 419, § 1.

As used in this subchapter:

(1) "Distillate special fuel" means distillate special fuel as defined in § 26-56-102 ;

(2) (A) "Fire truck" means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks. (B) "Fire truck" does not include passenger vehicles and ambulances; and

(A) "Fire truck" means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks.

(B) "Fire truck" does not include passenger vehicles and ambulances; and

(3) "Motor fuel" means motor fuel as defined in § 26-55-202 .

Amended by Act 2019, No. 910,§ 4095, eff. 7/1/2019.

Acts 2001, No. 419, § 1.
Ark. Code Ann. § 26-52-516 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-516
Refunds for construction of employer-operated childcare facilities - Definition
Status: in_force

(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq., and is certified as having an appropriate early childhood program pursuant to § 6-45-109 . (b) (1) As used in this section, "childcare facility" means a childcare facility licensed under the Childcare Facility Licensing Act, § 20-78-201 et seq. To qualify as a childcare facility, the childcare facility shall provide an appropriate early childhood program as defined in § 6-45-103 . (2) A childcare facility may be operated for the use of one (1) or more employers. Acts 1995, No. 850, § 3; 2009, No. 655, § 26.

(a) A business which operates, or contracts for the operation of, a childcare facility for the primary purpose of providing childcare services to its employees may obtain a refund of the gross receipts tax paid on the purchase of construction materials and furnishings used in the initial construction and equipping of the childcare facility after the facility is licensed pursuant to the Childcare Facility Licensing Act, § 20-78-201 et seq., and is certified as having an appropriate early childhood program pursuant to § 6-45-109 .

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

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

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

Acts 1995, No. 850, § 3; 2009, No. 655, § 26.
Ark. Code Ann. § 26-26-1201 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1201
Date of valuation
Status: in_force

All property in this state shall be assessed by the authorized authorities according to its value on January 1. However, stocks of merchants and manufacturers shall be assessed at the value of the average stock in possession or under control during the year immediately preceding January 1 of the year in which assessment is required. Acts 1929, No. 172, § 1; Pope's Dig., § 13680; A.S.A. 1947, § 84-426.

All property in this state shall be assessed by the authorized authorities according to its value on January 1. However, stocks of merchants and manufacturers shall be assessed at the value of the average stock in possession or under control during the year immediately preceding January 1 of the year in which assessment is required.

Acts 1929, No. 172, § 1; Pope's Dig., § 13680; A.S.A. 1947, § 84-426.
Ark. Code Ann. § 26-51-906 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-906
Withholding state income taxes of federal employees by federal agencies
Status: in_force

The Secretary of the Department of Finance and Administration is authorized and directed to enter into an agreement with the United States Secretary of the Treasury with respect to withholding of income tax as provided by this subchapter and pursuant to Pub. L. No. 587 of 1952 and to Executive Order No. 10407 of November 7, 1952. Amended by Act 2019, No. 910,§ 3755, eff. 7/1/2019. Acts 1965, No. 132, § 23; A.S.A. 1947, § 84-2085.

The Secretary of the Department of Finance and Administration is authorized and directed to enter into an agreement with the United States Secretary of the Treasury with respect to withholding of income tax as provided by this subchapter and pursuant to Pub. L. No. 587 of 1952 and to Executive Order No. 10407 of November 7, 1952.

Amended by Act 2019, No. 910,§ 3755, eff. 7/1/2019.

Acts 1965, No. 132, § 23; A.S.A. 1947, § 84-2085.
Ark. Code Ann. § 26-74-205 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-205
Voters' approval of bonds
Status: in_force

No ordinance shall be passed by the quorum court of a county under § 26-74-204 until a majority of the qualified electors of the county voting on the question shall have approved the principal amount of the bonds and the purpose for which the bonds will be issued at an election called for that purpose and conducted in accordance with the general county election laws. Acts 1981 (1st Ex. Sess.), No. 26, § 25, as added by Acts 1983, No. 723, § 8; A.S.A. 1947, § 17-2043.

No ordinance shall be passed by the quorum court of a county under § 26-74-204 until a majority of the qualified electors of the county voting on the question shall have approved the principal amount of the bonds and the purpose for which the bonds will be issued at an election called for that purpose and conducted in accordance with the general county election laws.

Acts 1981 (1st Ex. Sess.), No. 26, § 25, as added by Acts 1983, No. 723, § 8; A.S.A. 1947, § 17-2043.
Ark. Code Ann. § 26-58-207 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-207
[Repealed]
Status: repealed

Acts 1959, No. 57, § 5; 1959, No. 138, § 2; A.S.A. 1947, § 84-2117, repealed by Acts 2011, No. 791, § 7.
Ark. Code Ann. § 26-52-912 — AR Code / Title 26 / Chapter 52 / Subchapter 9 / Section 26-52-912
Certification required - Contents
Status: in_force

To claim the benefits of § 26-52-911 , this section, and §§ 26-52-913 - 26-52-914 , a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that: (1) The taxpayer is a "qualified manufacturer of steel" as defined in § 26-52-911 ; or (2) (A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and (B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following: (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction. Acts 1991, No. 136, § 2; 1991, No. 137, § 2; 1997, No. 540, § 92.

To claim the benefits of § 26-52-911 , this section, and §§ 26-52-913 - 26-52-914 , a taxpayer must obtain certification prior to June 30, 1994, from the Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that:

(1) The taxpayer is a "qualified manufacturer of steel" as defined in § 26-52-911 ; or

(2) (A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and (B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following: (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.

(A) The taxpayer operates a steel mill in Arkansas which began production after February 13, 1991; and

(B) The taxpayer has invested, after February 13, 1991, in excess of one hundred twenty million dollars ($120,000,000) in the steel mill, which investment expenditure is for one (1) of the following: (i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or (iii) Project planning costs; construction labor costs, including on-site direct labor and supervision whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.

(i) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;

(ii) Machinery and equipment to be located in or in connection with the steel mill. Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; or

(iii) Project planning costs; construction labor costs, including on-site direct labor and supervision whether employed by a contractor or the project owner; architectural or engineering fees; right-of-way purchases; utility extensions; site preparation; parking lots; disposal or containment systems; water and sewer treatment systems; rail spurs; streets and roads; purchase of mineral rights; land; buildings; building renovation; production, processing, and testing equipment; freight charges; building demolition; material handling equipment; drainage systems; water tanks and reservoirs; storage facilities; equipment rental; contractor's cost plus fees; builders risk insurance; original spare parts; job administration expenses; office furnishings and equipment; rolling stock; capitalized start-up costs as recognized by generally accepted accounting principles; and other costs related to the construction.

Acts 1991, No. 136, § 2; 1991, No. 137, § 2; 1997, No. 540, § 92.
Ark. Code Ann. § 26-58-201 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-201
Definitions
Status: in_force

As used in this subchapter: (1) (A) "Approved underground saltwater disposal system" means a system or systems of reinjection of salt water produced as a result of oil or natural gas production into an underground level or stratum, as approved by the Arkansas Pollution Control and Ecology Commission or the Oil and Gas Commission, in which the salt water disposed of and the method of disposing of the salt water does not pose a menace to a fresh water supply or to the lakes and streams of this state. (B) "Approved underground saltwater disposal system" does not include any: (i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or (ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission; (2) "Person" means any individual, firm, association, partnership, limited liability company, or corporation; (3) "Producer" means the producer of oil or natural gas who is charged with the responsibility of reporting and paying the severance tax on the oil or natural gas as required by the laws of this state; (4) "Secretary" means the Secretary of the Department of Finance and Administration or any of his or her duly appointed deputies or agents; and (5) "Severance tax" means the severance tax on oil or natural gas produced in this state as levied by § 26-58-107 . Amended by Act 2019, No. 910,§ 4261, eff. 7/1/2019. Acts 1959, No. 57, § 1; A.S.A. 1947, § 84-2113; Acts 1995, No. 1160, § 39; 2011, No. 791, § 2.

As used in this subchapter:

(1) (A) "Approved underground saltwater disposal system" means a system or systems of reinjection of salt water produced as a result of oil or natural gas production into an underground level or stratum, as approved by the Arkansas Pollution Control and Ecology Commission or the Oil and Gas Commission, in which the salt water disposed of and the method of disposing of the salt water does not pose a menace to a fresh water supply or to the lakes and streams of this state. (B) "Approved underground saltwater disposal system" does not include any: (i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or (ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission;

(A) "Approved underground saltwater disposal system" means a system or systems of reinjection of salt water produced as a result of oil or natural gas production into an underground level or stratum, as approved by the Arkansas Pollution Control and Ecology Commission or the Oil and Gas Commission, in which the salt water disposed of and the method of disposing of the salt water does not pose a menace to a fresh water supply or to the lakes and streams of this state.

(B) "Approved underground saltwater disposal system" does not include any: (i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or (ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission;

(i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or

(ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission;

(2) "Person" means any individual, firm, association, partnership, limited liability company, or corporation;

(3) "Producer" means the producer of oil or natural gas who is charged with the responsibility of reporting and paying the severance tax on the oil or natural gas as required by the laws of this state;

(4) "Secretary" means the Secretary of the Department of Finance and Administration or any of his or her duly appointed deputies or agents; and

(5) "Severance tax" means the severance tax on oil or natural gas produced in this state as levied by § 26-58-107 .

Amended by Act 2019, No. 910,§ 4261, eff. 7/1/2019.

Acts 1959, No. 57, § 1; A.S.A. 1947, § 84-2113; Acts 1995, No. 1160, § 39; 2011, No. 791, § 2.
Ark. Code Ann. § 26-58-101 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-101
Definitions
Status: in_force

As used in this subchapter: (1) "Acquired", when used in reference to the severance tax on timber, means the time when timber is first weighed or measured by a primary processor after severance; (2) "Completion" or "completed" means the act of making a well capable of producing gas; (3) "Conventional gas well" means any gas well that is not classified as a high-cost gas well; (4) "Date of first production", when used in reference to a particular gas well, means the first day in the month that the gas well produces natural gas for sale; (5) "High-cost gas" means natural gas that is: (A) Produced from any gas well completed within a shale formation, including, but not limited to, the Fayetteville Shale, the Woodford Shale, the Moorefield Shale, and the Chattanooga Shale formations, or their stratigraphic equivalents, as described in published stratigraphic nomenclature recognized by the Office of the State Geologist; (B) Produced from any gas well in which the production is from a completion that is located at a depth of more than twelve thousand five hundred feet (12,500') below the surface of the earth, where the term "depth" means the length of the maximum continuous drilling string of drill pipe used between the drill bit face and the drilling rig's kelly bushing; (C) Produced from a tight gas formation; (D) Produced from geopressured brine; or (E) Occluded natural gas produced from coal seams; (6) "High-cost gas well" means any gas well that is completed as a well capable of producing high-cost gas; (7) (A) "Marginal gas", when used in reference to a conventional gas well, means all natural gas produced from the conventional gas well beginning on the date the conventional gas well is incapable of producing more than two hundred fifty (250) Mcf (one thousand cubic feet) per day, as determined by the Director of the Oil and Gas Commission using the current wellhead deliverability rate methodology utilized by the Oil and Gas Commission, during the calendar month for which the severance tax report is filed. (B) "Marginal gas", when used in reference to a high-cost gas well, means all natural gas produced from the high-cost gas well beginning on the date the high-cost gas well is incapable of producing more than one hundred (100) Mcf (one thousand cubic feet) per day, as determined by the director using the current wellhead deliverability rate methodology utilized by the commission, during the calendar month for which the severance tax report is filed. (C) "Marginal gas" includes production from all zones and multilateral branches at a single well without regard to whether the production is separately metered. (D) "Marginal gas" does not include gas produced from: (i) A high-cost gas well during the thirty-six-month period provided in § 26-58-127(b)(1) ; (ii) A high-cost gas well during any allowed extension provided in § 26-58-127(b)(2) ; or (iii) A new discovery gas well during the twenty-four-month period provided in § 26-58-127(a) ; (8) "Marginal gas well" means any gas well that produces or is capable of producing marginal gas, as determined by the director using the current wellhead deliverability rate methodology utilized by the commission; (9) "Market value", when used in reference to the rate of severance tax on natural gas, means the producer's actual cash receipts from the sale of natural gas to the first purchaser less the actual costs to the producer of dehydrating, treating, compressing, and delivering the gas to the purchaser; (10) "Natural resources" means all natural products of the soil or water of Arkansas including, but not limited to, asphalt, barite, bauxite, chalk, chert, clay, cinnabar, coal, diamonds, fuller's earth, natural gas, granite, gravel, gypsum, iron, lead ore, lignite, limestone, manganese and manganiferous ores, marble, marl, mussel shells, novaculite, oil, ochre, pearls and other precious stones, phosphate, salt, sand, shale, slate, shells, stone and stone products, sulphur, titanium ore, and zinc ore; (11) "New discovery gas" means natural gas that is produced from a new discovery gas well; (12) "New discovery gas well" means any conventional gas well that is completed as a well capable of producing gas; (13) "Payout" means the date the cumulative working interest revenues from a high-cost gas well equal the sum of: (A) All drilling and completion costs incurred in connection with the high-cost gas well; and (B) All operating costs incurred or accrued in connection with the operation of the high-cost gas well during the period of cost recovery; (14) "Point of severance" means the place at which transportation of timber or natural resources, excluding natural gas, has been or is about to be commenced for use or processing after being severed; (15) "Primary processor" means any person, firm, corporation, or other entity engaged in business as a sawmill, chipper mill, stud mill, square mill, plywood or veneer mill, whole tree chipping mill, post, pole, or piling plant, charcoal plant, processed board mill, bolt working mill, pulp mill, planing or surfacing mill, or other mill or facility where timber first undergoes any processing after harvesting; (16) "Producer" means any person, firm, receiver, or other fiduciary, corporation, or association, who or which engages in the business of severing natural resources or timber; (17) "Purchaser" means any person, firm, receiver, or other fiduciary, corporation, or association, consignor, agent, or other dealer, by whatever name called, who or which acquires title outright or conditionally to any interest in severed natural resources or timber; (18) (A) "Sever", "severed", or "severing" means natural resources cut, mined, dredged, or otherwise taken or removed for commercial purposes from the soil or water. (B) However, "sever", "severed", or "severing" as defined in this subdivision (18) does not apply to any natural gas returned to any formation, in recycling, repressuring, pressure maintenance operation, or other operation, for the production of oil or any other liquid hydrocarbon. (C) Further, "sever", "severed", or "severing" as defined in this subdivision (18) does not apply to any hydrocarbons in gaseous or liquid form that are burned, used, consumed, or otherwise employed in oil and gas operations, including, but not limited to, secondary recovery operations and fuel for engines in the same leasehold, drilling, or production unit or unit area of a unitized reservoir from which such hydrocarbons are produced; (19) "Tight gas formation" means any natural gas-bearing formation that: (A) Has previously been determined by commission orders or field rules to be a low-permeability formation, including: (i) Booneville and Chismville-OR# 84-2003-07 ; (ii) Gragg-OR# 89-2004-07 ; (iii) Waveland-OR# 86-2007-07 ; (iv) Rich Mountain-OR# 304-2006-09 ; (v) Mansfield-OR# 28-2003-03 ; and (vi) Witcherville and Excelsior-OR# 103-2005-07 ; (B) Is determined by the director to have an estimated in situ permeability of one-tenth milliDarcy (0.1 mD) or less; or (C) Is determined to be a tight gas formation by field rules, general rules, or orders issued by the director; (20) "Timber" means either softwood or hardwood species of trees suitable for use as sawlogs, pulpwood, veneer bolts or billets, stave bolts or billets, and splits, handle and other bolts or billets including chemical wood, cross ties, posts, poles, piling, chips, charcoal, or any now known or hereafter discovered use of wood or wood pulp; (21) "Time of severance" means the date on which transportation of timber or natural resources, excluding natural gas, has been or is about to be commenced for their use or processing after being severed; and (22) "Transporter" means any person, firm, receiver, or other fiduciary, corporation, or association, who or which transports severed natural resources or timber to any point within, across, or out of the State of Arkansas. Amended by Act 2023, No. 697,§ 22, eff. 7/1/2023. Amended by Act 2019, No. 910,§ 4229, eff. 7/1/2019. Acts 1947, No. 136, § 1; 1949, No. 16, § 1; 1973, No. 493, § 1; 1983, No. 254, § 1; A.S.A. 1947, § 84-2101; Acts 2008 (1st Ex. Sess.), No. 4, § 6; 2008 (1st Ex. Sess.), No. 5, § 6.

As used in this subchapter:

(1) "Acquired", when used in reference to the severance tax on timber, means the time when timber is first weighed or measured by a primary processor after severance;

(2) "Completion" or "completed" means the act of making a well capable of producing gas;

(3) "Conventional gas well" means any gas well that is not classified as a high-cost gas well;

(4) "Date of first production", when used in reference to a particular gas well, means the first day in the month that the gas well produces natural gas for sale;

(5) "High-cost gas" means natural gas that is: (A) Produced from any gas well completed within a shale formation, including, but not limited to, the Fayetteville Shale, the Woodford Shale, the Moorefield Shale, and the Chattanooga Shale formations, or their stratigraphic equivalents, as described in published stratigraphic nomenclature recognized by the Office of the State Geologist; (B) Produced from any gas well in which the production is from a completion that is located at a depth of more than twelve thousand five hundred feet (12,500') below the surface of the earth, where the term "depth" means the length of the maximum continuous drilling string of drill pipe used between the drill bit face and the drilling rig's kelly bushing; (C) Produced from a tight gas formation; (D) Produced from geopressured brine; or (E) Occluded natural gas produced from coal seams;

(A) Produced from any gas well completed within a shale formation, including, but not limited to, the Fayetteville Shale, the Woodford Shale, the Moorefield Shale, and the Chattanooga Shale formations, or their stratigraphic equivalents, as described in published stratigraphic nomenclature recognized by the Office of the State Geologist;

(B) Produced from any gas well in which the production is from a completion that is located at a depth of more than twelve thousand five hundred feet (12,500') below the surface of the earth, where the term "depth" means the length of the maximum continuous drilling string of drill pipe used between the drill bit face and the drilling rig's kelly bushing;

(C) Produced from a tight gas formation;

(D) Produced from geopressured brine; or

(E) Occluded natural gas produced from coal seams;

(6) "High-cost gas well" means any gas well that is completed as a well capable of producing high-cost gas;

(7) (A) "Marginal gas", when used in reference to a conventional gas well, means all natural gas produced from the conventional gas well beginning on the date the conventional gas well is incapable of producing more than two hundred fifty (250) Mcf (one thousand cubic feet) per day, as determined by the Director of the Oil and Gas Commission using the current wellhead deliverability rate methodology utilized by the Oil and Gas Commission, during the calendar month for which the severance tax report is filed. (B) "Marginal gas", when used in reference to a high-cost gas well, means all natural gas produced from the high-cost gas well beginning on the date the high-cost gas well is incapable of producing more than one hundred (100) Mcf (one thousand cubic feet) per day, as determined by the director using the current wellhead deliverability rate methodology utilized by the commission, during the calendar month for which the severance tax report is filed. (C) "Marginal gas" includes production from all zones and multilateral branches at a single well without regard to whether the production is separately metered. (D) "Marginal gas" does not include gas produced from: (i) A high-cost gas well during the thirty-six-month period provided in § 26-58-127(b)(1) ; (ii) A high-cost gas well during any allowed extension provided in § 26-58-127(b)(2) ; or (iii) A new discovery gas well during the twenty-four-month period provided in § 26-58-127(a) ;

(A) "Marginal gas", when used in reference to a conventional gas well, means all natural gas produced from the conventional gas well beginning on the date the conventional gas well is incapable of producing more than two hundred fifty (250) Mcf (one thousand cubic feet) per day, as determined by the Director of the Oil and Gas Commission using the current wellhead deliverability rate methodology utilized by the Oil and Gas Commission, during the calendar month for which the severance tax report is filed.

(B) "Marginal gas", when used in reference to a high-cost gas well, means all natural gas produced from the high-cost gas well beginning on the date the high-cost gas well is incapable of producing more than one hundred (100) Mcf (one thousand cubic feet) per day, as determined by the director using the current wellhead deliverability rate methodology utilized by the commission, during the calendar month for which the severance tax report is filed.

(C) "Marginal gas" includes production from all zones and multilateral branches at a single well without regard to whether the production is separately metered.

(D) "Marginal gas" does not include gas produced from: (i) A high-cost gas well during the thirty-six-month period provided in § 26-58-127(b)(1) ; (ii) A high-cost gas well during any allowed extension provided in § 26-58-127(b)(2) ; or (iii) A new discovery gas well during the twenty-four-month period provided in § 26-58-127(a) ;

(i) A high-cost gas well during the thirty-six-month period provided in § 26-58-127(b)(1) ;

(ii) A high-cost gas well during any allowed extension provided in § 26-58-127(b)(2) ; or

(iii) A new discovery gas well during the twenty-four-month period provided in § 26-58-127(a) ;

(8) "Marginal gas well" means any gas well that produces or is capable of producing marginal gas, as determined by the director using the current wellhead deliverability rate methodology utilized by the commission;

(9) "Market value", when used in reference to the rate of severance tax on natural gas, means the producer's actual cash receipts from the sale of natural gas to the first purchaser less the actual costs to the producer of dehydrating, treating, compressing, and delivering the gas to the purchaser;

(10) "Natural resources" means all natural products of the soil or water of Arkansas including, but not limited to, asphalt, barite, bauxite, chalk, chert, clay, cinnabar, coal, diamonds, fuller's earth, natural gas, granite, gravel, gypsum, iron, lead ore, lignite, limestone, manganese and manganiferous ores, marble, marl, mussel shells, novaculite, oil, ochre, pearls and other precious stones, phosphate, salt, sand, shale, slate, shells, stone and stone products, sulphur, titanium ore, and zinc ore;

(11) "New discovery gas" means natural gas that is produced from a new discovery gas well;

(12) "New discovery gas well" means any conventional gas well that is completed as a well capable of producing gas;

(13) "Payout" means the date the cumulative working interest revenues from a high-cost gas well equal the sum of: (A) All drilling and completion costs incurred in connection with the high-cost gas well; and (B) All operating costs incurred or accrued in connection with the operation of the high-cost gas well during the period of cost recovery;

(A) All drilling and completion costs incurred in connection with the high-cost gas well; and

(B) All operating costs incurred or accrued in connection with the operation of the high-cost gas well during the period of cost recovery;

(14) "Point of severance" means the place at which transportation of timber or natural resources, excluding natural gas, has been or is about to be commenced for use or processing after being severed;

(15) "Primary processor" means any person, firm, corporation, or other entity engaged in business as a sawmill, chipper mill, stud mill, square mill, plywood or veneer mill, whole tree chipping mill, post, pole, or piling plant, charcoal plant, processed board mill, bolt working mill, pulp mill, planing or surfacing mill, or other mill or facility where timber first undergoes any processing after harvesting;

(16) "Producer" means any person, firm, receiver, or other fiduciary, corporation, or association, who or which engages in the business of severing natural resources or timber;

(17) "Purchaser" means any person, firm, receiver, or other fiduciary, corporation, or association, consignor, agent, or other dealer, by whatever name called, who or which acquires title outright or conditionally to any interest in severed natural resources or timber;

(18) (A) "Sever", "severed", or "severing" means natural resources cut, mined, dredged, or otherwise taken or removed for commercial purposes from the soil or water. (B) However, "sever", "severed", or "severing" as defined in this subdivision (18) does not apply to any natural gas returned to any formation, in recycling, repressuring, pressure maintenance operation, or other operation, for the production of oil or any other liquid hydrocarbon. (C) Further, "sever", "severed", or "severing" as defined in this subdivision (18) does not apply to any hydrocarbons in gaseous or liquid form that are burned, used, consumed, or otherwise employed in oil and gas operations, including, but not limited to, secondary recovery operations and fuel for engines in the same leasehold, drilling, or production unit or unit area of a unitized reservoir from which such hydrocarbons are produced;

(A) "Sever", "severed", or "severing" means natural resources cut, mined, dredged, or otherwise taken or removed for commercial purposes from the soil or water.

(B) However, "sever", "severed", or "severing" as defined in this subdivision (18) does not apply to any natural gas returned to any formation, in recycling, repressuring, pressure maintenance operation, or other operation, for the production of oil or any other liquid hydrocarbon.

(C) Further, "sever", "severed", or "severing" as defined in this subdivision (18) does not apply to any hydrocarbons in gaseous or liquid form that are burned, used, consumed, or otherwise employed in oil and gas operations, including, but not limited to, secondary recovery operations and fuel for engines in the same leasehold, drilling, or production unit or unit area of a unitized reservoir from which such hydrocarbons are produced;

(19) "Tight gas formation" means any natural gas-bearing formation that: (A) Has previously been determined by commission orders or field rules to be a low-permeability formation, including: (i) Booneville and Chismville-OR# 84-2003-07 ; (ii) Gragg-OR# 89-2004-07 ; (iii) Waveland-OR# 86-2007-07 ; (iv) Rich Mountain-OR# 304-2006-09 ; (v) Mansfield-OR# 28-2003-03 ; and (vi) Witcherville and Excelsior-OR# 103-2005-07 ; (B) Is determined by the director to have an estimated in situ permeability of one-tenth milliDarcy (0.1 mD) or less; or (C) Is determined to be a tight gas formation by field rules, general rules, or orders issued by the director;

(A) Has previously been determined by commission orders or field rules to be a low-permeability formation, including: (i) Booneville and Chismville-OR# 84-2003-07 ; (ii) Gragg-OR# 89-2004-07 ; (iii) Waveland-OR# 86-2007-07 ; (iv) Rich Mountain-OR# 304-2006-09 ; (v) Mansfield-OR# 28-2003-03 ; and (vi) Witcherville and Excelsior-OR# 103-2005-07 ;

(i) Booneville and Chismville-OR# 84-2003-07 ;

(ii) Gragg-OR# 89-2004-07 ;

(iii) Waveland-OR# 86-2007-07 ;

(iv) Rich Mountain-OR# 304-2006-09 ;

(v) Mansfield-OR# 28-2003-03 ; and

(vi) Witcherville and Excelsior-OR# 103-2005-07 ;

(B) Is determined by the director to have an estimated in situ permeability of one-tenth milliDarcy (0.1 mD) or less; or

(C) Is determined to be a tight gas formation by field rules, general rules, or orders issued by the director;

(20) "Timber" means either softwood or hardwood species of trees suitable for use as sawlogs, pulpwood, veneer bolts or billets, stave bolts or billets, and splits, handle and other bolts or billets including chemical wood, cross ties, posts, poles, piling, chips, charcoal, or any now known or hereafter discovered use of wood or wood pulp;

(21) "Time of severance" means the date on which transportation of timber or natural resources, excluding natural gas, has been or is about to be commenced for their use or processing after being severed; and

(22) "Transporter" means any person, firm, receiver, or other fiduciary, corporation, or association, who or which transports severed natural resources or timber to any point within, across, or out of the State of Arkansas.

Amended by Act 2023, No. 697,§ 22, eff. 7/1/2023.

Amended by Act 2019, No. 910,§ 4229, eff. 7/1/2019.

Acts 1947, No. 136, § 1; 1949, No. 16, § 1; 1973, No. 493, § 1; 1983, No. 254, § 1; A.S.A. 1947, § 84-2101; Acts 2008 (1st Ex. Sess.), No. 4, § 6; 2008 (1st Ex. Sess.), No. 5, § 6.
Ark. Code Ann. § 26-51-1303 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1303
Amount deducted and withheld for racing winnings - Credit
Status: in_force

(a) Every holder of a franchise to conduct dog racing or horse racing in this state making any single payment of racing winnings on a single wagering transaction of more than one thousand dollars ($1,000), if the amount of the racing winnings is at least three hundred (300) times as large as the amount wagered, shall deduct and withhold an amount equal to seven percent (7%) from the racing winnings. (b) The amount deducted and withheld from any person receiving racing winnings during the income year shall be credited against the tax liability of that person under the Income Tax Act of 1929, § 26-51-101 et seq. Acts 1987, No. 899, § 2; 2007, No. 732, § 2; 2009, No. 655, § 8.

(a) Every holder of a franchise to conduct dog racing or horse racing in this state making any single payment of racing winnings on a single wagering transaction of more than one thousand dollars ($1,000), if the amount of the racing winnings is at least three hundred (300) times as large as the amount wagered, shall deduct and withhold an amount equal to seven percent (7%) from the racing winnings.

(b) The amount deducted and withheld from any person receiving racing winnings during the income year shall be credited against the tax liability of that person under the Income Tax Act of 1929, § 26-51-101 et seq.

Acts 1987, No. 899, § 2; 2007, No. 732, § 2; 2009, No. 655, § 8.
Ark. Code Ann. § 26-34-106 — AR Code / Title 26 / Chapter 34 / Section 26-34-106
Limitation of actions on intangible property taxes
Status: in_force

No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected. Acts 1929, No. 174, § 2; Pope's Dig., § 13902; A.S.A. 1947, § 84-113.

No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.

Acts 1929, No. 174, § 2; Pope's Dig., § 13902; A.S.A. 1947, § 84-113.
Ark. Code Ann. § 26-25-107 — AR Code / Title 26 / Chapter 25 / Section 26-25-107
Ordinance
Status: in_force

(a) (1) Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Secretary of the Department of Finance and Administration shall submit the ordinance to the secretary at least forty-five (45) days prior to the election on the levy. (2) The secretary shall review the ordinance to determine if the proposed levy complies with all statutory requirements and limitations, including a separate levy of the sales and use tax, and an authorized sales or use tax rate. (b) (1) The secretary shall approve or reject the ordinance and provide written notice to the city or county within fifteen (15) days of receipt of the ordinance. (2) (A) If the ordinance is rejected, the secretary shall note the defects. (B) If the ordinance is rejected and the city or county fails to correct the noted defects, any tax levied by the defective ordinance shall not be collected by the secretary. (c) Whenever a special election is called for the purpose of submitting an initiated measure which levies a city or county sales and use tax to be collected by the secretary, the county board of election commissioners shall submit the initiated measure to the secretary and the provisions of subsections (a) and (b) of this section shall apply. (d) No ordinance or initiated measure shall be deemed invalid because of the failure to submit the ordinance or measure to the secretary or to use a sample form, and such failure shall not constitute a cause of action to invalidate an ordinance or initiated measure. Amended by Act 2019, No. 910,§ 3682, eff. 7/1/2019. Acts 1999, No. 1289, § 1; 2007, No. 181, § 10.

(a) (1) Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Secretary of the Department of Finance and Administration shall submit the ordinance to the secretary at least forty-five (45) days prior to the election on the levy. (2) The secretary shall review the ordinance to determine if the proposed levy complies with all statutory requirements and limitations, including a separate levy of the sales and use tax, and an authorized sales or use tax rate.

(1) Every city or county that adopts an ordinance levying a local sales and use tax which is collected by the Secretary of the Department of Finance and Administration shall submit the ordinance to the secretary at least forty-five (45) days prior to the election on the levy.

(2) The secretary shall review the ordinance to determine if the proposed levy complies with all statutory requirements and limitations, including a separate levy of the sales and use tax, and an authorized sales or use tax rate.

(b) (1) The secretary shall approve or reject the ordinance and provide written notice to the city or county within fifteen (15) days of receipt of the ordinance. (2) (A) If the ordinance is rejected, the secretary shall note the defects. (B) If the ordinance is rejected and the city or county fails to correct the noted defects, any tax levied by the defective ordinance shall not be collected by the secretary.

(1) The secretary shall approve or reject the ordinance and provide written notice to the city or county within fifteen (15) days of receipt of the ordinance.

(2) (A) If the ordinance is rejected, the secretary shall note the defects. (B) If the ordinance is rejected and the city or county fails to correct the noted defects, any tax levied by the defective ordinance shall not be collected by the secretary.

(A) If the ordinance is rejected, the secretary shall note the defects.

(B) If the ordinance is rejected and the city or county fails to correct the noted defects, any tax levied by the defective ordinance shall not be collected by the secretary.

(c) Whenever a special election is called for the purpose of submitting an initiated measure which levies a city or county sales and use tax to be collected by the secretary, the county board of election commissioners shall submit the initiated measure to the secretary and the provisions of subsections (a) and (b) of this section shall apply.

(d) No ordinance or initiated measure shall be deemed invalid because of the failure to submit the ordinance or measure to the secretary or to use a sample form, and such failure shall not constitute a cause of action to invalidate an ordinance or initiated measure.

Amended by Act 2019, No. 910,§ 3682, eff. 7/1/2019.

Acts 1999, No. 1289, § 1; 2007, No. 181, § 10.
Ark. Code Ann. § 26-75-312 — AR Code / Title 26 / Chapter 75 / Subchapter 3 / Section 26-75-312
Collection of tax
Status: in_force

(a) (1) In each city in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by 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., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (A) Constitute a part of the price; (B) Be a debt of the purchaser to the retailer until paid; and (C) Be recoverable at law in the same manner as the purchase price. (2) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (3) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas in § 26-52-503 . (b) (1) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2¢) shall not be collected. (2) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2¢) or more shall be collected as a whole one cent (1¢) of tax. (c) In the event the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of state tax and the local sales tax shall be the sum of the two (2) rates. (d) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report. (2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection applies only to taxes collected by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4443, eff. 7/1/2019. Acts 1975, No. 990, § 2; 1981, No. 133, § 2; 1981, No. 861, § 2; A.S.A. 1947, § 19-4514; Acts 1993, No. 669, § 5; 1997, No. 1176, § 14; 2003, No. 747, § 6; 2003, No. 1273, § 63; 2009, No. 655, § 117.

(a) (1) In each city in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by 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., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (A) Constitute a part of the price; (B) Be a debt of the purchaser to the retailer until paid; and (C) Be recoverable at law in the same manner as the purchase price. (2) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (3) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas in § 26-52-503 .

(1) In each city in which a local sales and use tax has been imposed in the manner provided by this subchapter, every retailer shall add the tax imposed by 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., and the tax imposed by this subchapter to his or her sale price, and when added, the combined tax shall: (A) Constitute a part of the price; (B) Be a debt of the purchaser to the retailer until paid; and (C) Be recoverable at law in the same manner as the purchase price.

(A) Constitute a part of the price;

(B) Be a debt of the purchaser to the retailer until paid; and

(C) Be recoverable at law in the same manner as the purchase price.

(2) When the sale price in the city shall involve a fraction of a dollar, the two (2) combined taxes shall be added to the sale price.

(3) A retailer shall be entitled to the same discount with respect to tax remitted under this subchapter as is authorized for the collection and remission of gross receipts taxes to the State of Arkansas in § 26-52-503 .

(b) (1) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2¢) shall not be collected. (2) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2¢) or more shall be collected as a whole one cent (1¢) of tax.

(1) Any fraction of one cent (1¢) of tax that is less than one-half of one cent (1/2¢) shall not be collected.

(2) Any fraction of one cent (1¢) of tax equal to one-half of one cent (1/2¢) or more shall be collected as a whole one cent (1¢) of tax.

(c) In the event the General Assembly or the electors of the state shall either increase or decrease the rate of the state gross receipts tax, the combined rate of state tax and the local sales tax shall be the sum of the two (2) rates.

(d) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report. (2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection applies only to taxes collected by the Secretary of the Department of Finance and Administration.

(1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on the vendor's sales and use tax report.

(2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code.

(3) This subsection applies only to taxes collected by the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4443, eff. 7/1/2019.

Acts 1975, No. 990, § 2; 1981, No. 133, § 2; 1981, No. 861, § 2; A.S.A. 1947, § 19-4514; Acts 1993, No. 669, § 5; 1997, No. 1176, § 14; 2003, No. 747, § 6; 2003, No. 1273, § 63; 2009, No. 655, § 117.
Ark. Code Ann. § 26-26-1206 — AR Code / Title 26 / Chapter 26 / Subchapter 12 / Section 26-26-1206
Federally funded housing for certain persons - Definitions
Status: in_force

(a) Housing owned and operated by a nonprofit corporation or association for occupancy or use by an elderly person or a person with a disability, the construction of which is financed by the United States, shall be valued, for purposes of assessment, on the basis of the equity owned in the housing by the nonprofit corporation or association. (b) As used in this section, unless the context otherwise requires: (1) "Elderly person" means a person sixty-two (62) years of age or older and the spouse of that person; (2) "Equity" means the market value of the housing less any mortgage indebtedness to the United States; (3) "Housing" means structures consisting of eight (8) or more residential units for occupancy and use by an elderly person or a person with a disability, including essential contiguous land and related facilities, as well as all personal property of the corporation or association used in connection with the facilities; (4) "Nonprofit corporation or association" means any corporation or association incorporated under the laws of this state not otherwise exempt from general ad valorem, real, and personal property taxes, operating a housing facility or project qualified, built, and financed by the United States under § 202 of the National Housing Act of 1959, as amended, 12 U.S.C. § 1701q ; and (5) "Person with a disability" means any adult having an impairment which is expected to be of long, continued, and indefinite duration; is a substantial impairment to his or her ability to live independently; and is of a nature that such ability to live independently would be improved by more suitable housing conditions and shall include an adult who is a person with a developmental disability. Amended by Act 2023, No. 503,§ 14, eff. 8/1/2023. Acts 1967, No. 454, §§ 1, 2; 1981, No. 261, §§ 1, 2; A.S.A. 1947, §§ 84-481, 84-482.

(a) Housing owned and operated by a nonprofit corporation or association for occupancy or use by an elderly person or a person with a disability, the construction of which is financed by the United States, shall be valued, for purposes of assessment, on the basis of the equity owned in the housing by the nonprofit corporation or association.

(b) As used in this section, unless the context otherwise requires: (1) "Elderly person" means a person sixty-two (62) years of age or older and the spouse of that person; (2) "Equity" means the market value of the housing less any mortgage indebtedness to the United States; (3) "Housing" means structures consisting of eight (8) or more residential units for occupancy and use by an elderly person or a person with a disability, including essential contiguous land and related facilities, as well as all personal property of the corporation or association used in connection with the facilities; (4) "Nonprofit corporation or association" means any corporation or association incorporated under the laws of this state not otherwise exempt from general ad valorem, real, and personal property taxes, operating a housing facility or project qualified, built, and financed by the United States under § 202 of the National Housing Act of 1959, as amended, 12 U.S.C. § 1701q ; and (5) "Person with a disability" means any adult having an impairment which is expected to be of long, continued, and indefinite duration; is a substantial impairment to his or her ability to live independently; and is of a nature that such ability to live independently would be improved by more suitable housing conditions and shall include an adult who is a person with a developmental disability.

(1) "Elderly person" means a person sixty-two (62) years of age or older and the spouse of that person;

(2) "Equity" means the market value of the housing less any mortgage indebtedness to the United States;

(3) "Housing" means structures consisting of eight (8) or more residential units for occupancy and use by an elderly person or a person with a disability, including essential contiguous land and related facilities, as well as all personal property of the corporation or association used in connection with the facilities;

(4) "Nonprofit corporation or association" means any corporation or association incorporated under the laws of this state not otherwise exempt from general ad valorem, real, and personal property taxes, operating a housing facility or project qualified, built, and financed by the United States under § 202 of the National Housing Act of 1959, as amended, 12 U.S.C. § 1701q ; and

(5) "Person with a disability" means any adult having an impairment which is expected to be of long, continued, and indefinite duration; is a substantial impairment to his or her ability to live independently; and is of a nature that such ability to live independently would be improved by more suitable housing conditions and shall include an adult who is a person with a developmental disability.

Amended by Act 2023, No. 503,§ 14, eff. 8/1/2023.

Acts 1967, No. 454, §§ 1, 2; 1981, No. 261, §§ 1, 2; A.S.A. 1947, §§ 84-481, 84-482.
Ark. Code Ann. § 26-81-108 — AR Code / Title 26 / Chapter 81 / Section 26-81-108
Distribution of tax levied
Status: in_force

(a) The collection of any tax levied pursuant to this chapter shall be distributed as follows: (1) To the county for the acquisition, construction, and equipping of the project, fifty percent (50%) of the tax collections; and (2) To the county and to each municipality located in the county, proportionately on the basis of population as reflected in the latest federal census, fifty percent (50%) of the tax collections. (b) Funds received by the counties and municipalities pursuant to the provisions of this chapter, other than those required to be applied to a project, as set forth in subsection (a) of this section may be used by the counties and municipalities for any purpose for which the county general funds or the municipal general funds may be used. (c) (1) When any tax adopted by a county pursuant to this chapter is terminated, the Secretary of the Department of Finance and Administration shall retain in the account of that county in the Local Sales and Use Tax Trust Fund for a period of one (1) year an amount equal to five percent (5%) of the final remittance to the county and municipalities therein at the time of termination of the collection of the tax to: (A) Cover possible rebates by the county; (B) Cover refunds for overpayment of taxes; and (C) Redeem dishonored checks and drafts deposited to the credit of the Local Sales and Use Tax Trust Fund. (2) After one (1) year has elapsed after the effective date of the abolition of the tax in any county, the secretary shall transfer the balance in that county's account to the county and municipalities in the county and shall close the account. (d) The Treasurer of State is authorized to make refunds for overpayment of the tax and to redeem dishonored checks and drafts issued in payment of the tax from the Local Sales and Use Tax Trust Fund. Amended by Act 2019, No. 910,§ 4464, eff. 7/1/2019. Acts 1991, No. 738, §§ 7, 10.

(a) The collection of any tax levied pursuant to this chapter shall be distributed as follows: (1) To the county for the acquisition, construction, and equipping of the project, fifty percent (50%) of the tax collections; and (2) To the county and to each municipality located in the county, proportionately on the basis of population as reflected in the latest federal census, fifty percent (50%) of the tax collections.

(1) To the county for the acquisition, construction, and equipping of the project, fifty percent (50%) of the tax collections; and

(2) To the county and to each municipality located in the county, proportionately on the basis of population as reflected in the latest federal census, fifty percent (50%) of the tax collections.

(b) Funds received by the counties and municipalities pursuant to the provisions of this chapter, other than those required to be applied to a project, as set forth in subsection (a) of this section may be used by the counties and municipalities for any purpose for which the county general funds or the municipal general funds may be used.

(c) (1) When any tax adopted by a county pursuant to this chapter is terminated, the Secretary of the Department of Finance and Administration shall retain in the account of that county in the Local Sales and Use Tax Trust Fund for a period of one (1) year an amount equal to five percent (5%) of the final remittance to the county and municipalities therein at the time of termination of the collection of the tax to: (A) Cover possible rebates by the county; (B) Cover refunds for overpayment of taxes; and (C) Redeem dishonored checks and drafts deposited to the credit of the Local Sales and Use Tax Trust Fund. (2) After one (1) year has elapsed after the effective date of the abolition of the tax in any county, the secretary shall transfer the balance in that county's account to the county and municipalities in the county and shall close the account.

(1) When any tax adopted by a county pursuant to this chapter is terminated, the Secretary of the Department of Finance and Administration shall retain in the account of that county in the Local Sales and Use Tax Trust Fund for a period of one (1) year an amount equal to five percent (5%) of the final remittance to the county and municipalities therein at the time of termination of the collection of the tax to: (A) Cover possible rebates by the county; (B) Cover refunds for overpayment of taxes; and (C) Redeem dishonored checks and drafts deposited to the credit of the Local Sales and Use Tax Trust Fund.

(A) Cover possible rebates by the county;

(B) Cover refunds for overpayment of taxes; and

(C) Redeem dishonored checks and drafts deposited to the credit of the Local Sales and Use Tax Trust Fund.

(2) After one (1) year has elapsed after the effective date of the abolition of the tax in any county, the secretary shall transfer the balance in that county's account to the county and municipalities in the county and shall close the account.

(d) The Treasurer of State is authorized to make refunds for overpayment of the tax and to redeem dishonored checks and drafts issued in payment of the tax from the Local Sales and Use Tax Trust Fund.

Amended by Act 2019, No. 910,§ 4464, eff. 7/1/2019.

Acts 1991, No. 738, §§ 7, 10.
Ark. Code Ann. § 26-56-308 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-308
Reports and payment of tax by suppliers
Status: in_force

(a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Secretary of the Department of Finance and Administration: (1) The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon; (2) The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon; (3) If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in § 26-56-304 has been paid, the vehicle license number of the vehicle; (4) The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied; (5) The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in § 26-56-304 ; and (6) Such other information as the secretary may require by rule. (b) The report shall be made even though no tax is due. (c) Each liquefied gas special fuels supplier at the time of filing the monthly report required by this section shall remit to the secretary any and all taxes due on liquefied gas special fuels covered by the report. Amended by Act 2019, No. 315,§ 3032, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4085, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4084, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4083, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 7; A.S.A. 1947, § 75-1260.

(a) On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Secretary of the Department of Finance and Administration: (1) The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon; (2) The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon; (3) If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in § 26-56-304 has been paid, the vehicle license number of the vehicle; (4) The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied; (5) The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in § 26-56-304 ; and (6) Such other information as the secretary may require by rule.

(1) The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon;

(2) The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon;

(3) If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in § 26-56-304 has been paid, the vehicle license number of the vehicle;

(4) The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied;

(5) The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in § 26-56-304 ; and

(6) Such other information as the secretary may require by rule.

(b) The report shall be made even though no tax is due.

(c) Each liquefied gas special fuels supplier at the time of filing the monthly report required by this section shall remit to the secretary any and all taxes due on liquefied gas special fuels covered by the report.

Amended by Act 2019, No. 315,§ 3032, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4085, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4084, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4083, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 7; A.S.A. 1947, § 75-1260.
Ark. Code Ann. § 26-78-119 — AR Code / Title 26 / Chapter 78 / Section 26-78-119
Legal investments
Status: in_force

Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, fiduciary, insurance company, and trust funds. Acts 1965, No. 446, § 13; A.S.A. 1947, § 76-2313.

Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, fiduciary, insurance company, and trust funds.

Acts 1965, No. 446, § 13; A.S.A. 1947, § 76-2313.
Ark. Code Ann. § 26-59-104 — AR Code / Title 26 / Chapter 59 / Section 26-59-104
Federal rules of interpretation applicable
Status: in_force

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter. Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.

Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.
Ark. Code Ann. § 26-26-1911 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1911
Division authority
Status: in_force

The Assessment Coordination Division shall promulgate rules for the implementation of this subchapter. Amended by Act 2019, No. 315,§ 2959, eff. 7/24/2019. Acts 1999, No. 1185, § 11.

The Assessment Coordination Division shall promulgate rules for the implementation of this subchapter.

Amended by Act 2019, No. 315,§ 2959, eff. 7/24/2019.

Acts 1999, No. 1185, § 11.
Ark. Code Ann. § 26-51-416 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-416
Deductions - Taxes
Status: in_force

In computing net income, there shall be allowed as deductions taxes paid or accrued within the income year, imposed by the authority of the United States or any of its possessions or of any state, territory, or any political subdivision of any state or territory, or the District of Columbia, or of any foreign country, except estate, succession, or inheritance taxes or except income taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq., and taxes assessed for local benefits of a kind tending to increase the value of the property assessed for those benefits. However, the deductions allowed in this section for taxes shall not include any allowances or deductions for federal income taxes paid or accrued by the taxpayer within the income year which are imposed by the authority of the United States or any of its possessions; nor shall individuals be allowed an itemized deduction for general sales or use taxes imposed by the authority of any state or subdivision thereof, or for the cost of license plates or drivers' licenses, or for motor fuel or special motor fuel taxes. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1947, No. 135, § 2; 1949, No. 234, § 1; 1957, No. 147, § 1; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 16.

In computing net income, there shall be allowed as deductions taxes paid or accrued within the income year, imposed by the authority of the United States or any of its possessions or of any state, territory, or any political subdivision of any state or territory, or the District of Columbia, or of any foreign country, except estate, succession, or inheritance taxes or except income taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq., and taxes assessed for local benefits of a kind tending to increase the value of the property assessed for those benefits. However, the deductions allowed in this section for taxes shall not include any allowances or deductions for federal income taxes paid or accrued by the taxpayer within the income year which are imposed by the authority of the United States or any of its possessions; nor shall individuals be allowed an itemized deduction for general sales or use taxes imposed by the authority of any state or subdivision thereof, or for the cost of license plates or drivers' licenses, or for motor fuel or special motor fuel taxes.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1947, No. 135, § 2; 1949, No. 234, § 1; 1957, No. 147, § 1; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 16.