Ark. Code Ann. § 26-26-904 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-904
Listing by representatives
Status: in_force

The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the property in charge; of every wife, by her husband, if of sound mind; if not, by herself, if she is of sound mind; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by the receiver; of every company, firm, body politic, or corporate, by the president or principal accounting officer, partner, or agent thereof. Acts 1883, No. 114, § 16, p. 199; C. & M. Dig., § 9893; Pope's Dig., § 13656; A.S.A. 1947, § 84-421.

The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the property in charge; of every wife, by her husband, if of sound mind; if not, by herself, if she is of sound mind; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by the receiver; of every company, firm, body politic, or corporate, by the president or principal accounting officer, partner, or agent thereof.

Acts 1883, No. 114, § 16, p. 199; C. & M. Dig., § 9893; Pope's Dig., § 13656; A.S.A. 1947, § 84-421.
Ark. Code Ann. § 26-57-908 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-908
Disposition of revenues
Status: in_force

The revenues derived from the tax collected under this subchapter shall be remitted to the Treasurer of State, who shall deposit the revenues as trust funds into the State Treasury and shall credit the proceeds to the trust fund known as the "Arkansas Medicaid Program Trust Fund". Acts 1992 (2nd Ex. Sess.), No. 7, § 9; 1993, No. 1073, § 20; 1994 (2nd Ex. Sess.), No. 27, § 2.

The revenues derived from the tax collected under this subchapter shall be remitted to the Treasurer of State, who shall deposit the revenues as trust funds into the State Treasury and shall credit the proceeds to the trust fund known as the "Arkansas Medicaid Program Trust Fund".

Acts 1992 (2nd Ex. Sess.), No. 7, § 9; 1993, No. 1073, § 20; 1994 (2nd Ex. Sess.), No. 27, § 2.
Ark. Code Ann. § 26-20-101 — AR Code / Title 26 / Chapter 20 / Section 26-20-101
Title
Status: in_force

This chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act". Acts 2001, No. 1279, § 1.

This chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act".

Acts 2001, No. 1279, § 1.
Ark. Code Ann. § 26-51-2510 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2510
Contributions to the Arkansas Game and Fish Foundation
Status: in_force

(a) (1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section. (2) It is the intent of the General Assembly that the income tax check-off program established in this section be supplemental to any funding that would otherwise be appropriated for the purposes stated in this section. (b) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form and on all corporate income tax forms, a designation as follows: (1) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Arkansas Game and Fish Foundation. Your refund will be reduced by this amount. (2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount) for the Arkansas Game and Fish Foundation. If you wish to make a contribution to the foundation, you must enclose a separate check for the amount of your contribution, payable to the Arkansas Game and Fish Foundation." (c) The Department of Finance and Administration shall certify quarterly to the Treasurer of State the amount contributed to the program through this state income tax check-off during the quarter as authorized by this section, and the Treasurer of State shall deduct from the: (1) Individual Income Tax Withholding Fund the amount certified by the department as contributed to the program on individual income tax forms; and (2) Corporate Income Tax Withholding Fund the amount certified by the department as contributed to the program on corporate income tax forms. (d) The Secretary of the Department of Finance and Administration may promulgate rules necessary to carry out the program established under this section. Amended by Act 2019, No. 910,§ 3815, eff. 7/1/2019. Added by Act 2015, No. 399,§ 2, eff. for tax years beginning on or after January 1, 2015.

(a) (1) It is the purpose of this section to provide a means by which an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes stated in this section. (2) It is the intent of the General Assembly that the income tax check-off program established in this section be supplemental to any funding that would otherwise be appropriated for the purposes stated in this section.

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

(2) It is the intent of the General Assembly that the income tax check-off program established in this section be supplemental to any funding that would otherwise be appropriated for the purposes stated in this section.

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

(1) " If you are entitled to a refund, check if you wish to designate [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount), or [ ] all refund due of your tax refund for the Arkansas Game and Fish Foundation. Your refund will be reduced by this amount.

(2) If you owe an additional amount, check if you wish to contribute an additional [ ] $1, [ ] $5, [ ] $10, [ ] $_______ (write in amount) for the Arkansas Game and Fish Foundation. If you wish to make a contribution to the foundation, you must enclose a separate check for the amount of your contribution, payable to the Arkansas Game and Fish Foundation."

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

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

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

(d) The Secretary of the Department of Finance and Administration may promulgate rules necessary to carry out the program established under this section.

Amended by Act 2019, No. 910,§ 3815, eff. 7/1/2019.

Added by Act 2015, No. 399,§ 2, eff. for tax years beginning on or after January 1, 2015.
Ark. Code Ann. § 26-75-222 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-222
Maximum tax limitation
Status: in_force

(a) (1) Any municipal general sales or use tax levied pursuant to this subchapter 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: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) 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: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (b) (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 his or her sales and use tax report. (2) 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. (3) 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. (c) This section only applies to a tax collected by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4434, eff. 7/1/2019. Acts 1983, No. 802, §§ 1, 2; A.S.A. 1947, §§ 17-2044, 17-2045; Acts 1993, No. 669, § 4; 1997, No. 1176, § 13; 1999, No. 1137, § 5; 2003, No. 1273, § 59.

(a) (1) Any municipal general sales or use tax levied pursuant to this subchapter 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: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home. (2) 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: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(1) Any municipal general sales or use tax levied pursuant to this subchapter 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: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(2) 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: (A) Motor vehicle; (B) Aircraft; (C) Watercraft; (D) Modular home; (E) Manufactured home; or (F) Mobile home.

(A) Motor vehicle;

(B) Aircraft;

(C) Watercraft;

(D) Modular home;

(E) Manufactured home; or

(F) Mobile home.

(b) (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 his or her sales and use tax report. (2) 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. (3) 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.

(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 his or her sales and use tax report.

(2) 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.

(3) 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.

(c) This section only applies to a tax collected by the Secretary of the Department of Finance and Administration.

Amended by Act 2019, No. 910,§ 4434, eff. 7/1/2019.

Acts 1983, No. 802, §§ 1, 2; A.S.A. 1947, §§ 17-2044, 17-2045; Acts 1993, No. 669, § 4; 1997, No. 1176, § 13; 1999, No. 1137, § 5; 2003, No. 1273, § 59.
Ark. Code Ann. § 26-51-901 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-901
Title
Status: in_force

This subchapter may be cited as the "Arkansas Income Tax Withholding Act of 1965". Acts 1965, No. 132, § 1; A.S.A. 1947, § 84-2074.

This subchapter may be cited as the "Arkansas Income Tax Withholding Act of 1965".

Acts 1965, No. 132, § 1; A.S.A. 1947, § 84-2074.
Ark. Code Ann. § 26-56-703 — AR Code / Title 26 / Chapter 56 / Subchapter 7 / Section 26-56-703
Refund permit
Status: in_force

(a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate special fuel. (b) The permit shall be numbered and shall entitle the fire department to make an annual application for refund under this subchapter. (c) An application for the permit shall be filed with the secretary on forms prescribed by the secretary and shall contain such information as the secretary may require. (d) No person shall knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this subchapter. (e) The refund permit of any person who violates any provision of this subchapter shall be revoked by the secretary and shall not be reissued until two (2) years have elapsed after the date of the revocation. Amended by Act 2019, No. 910,§ 4098, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4097, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4096, eff. 7/1/2019. Acts 2001, No. 419, § 3.

(a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate special fuel.

(b) The permit shall be numbered and shall entitle the fire department to make an annual application for refund under this subchapter.

(c) An application for the permit shall be filed with the secretary on forms prescribed by the secretary and shall contain such information as the secretary may require.

(d) No person shall knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this subchapter.

(e) The refund permit of any person who violates any provision of this subchapter shall be revoked by the secretary and shall not be reissued until two (2) years have elapsed after the date of the revocation.

Amended by Act 2019, No. 910,§ 4098, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4097, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4096, eff. 7/1/2019.

Acts 2001, No. 419, § 3.
Ark. Code Ann. § 26-51-2101 — AR Code / Title 26 / Chapter 51 / Subchapter 21 / Section 26-51-2101
Title
Status: in_force

This subchapter shall be known as and may be cited as the "Gift of Life Act". Acts 2005, No. 668, § 1.

This subchapter shall be known as and may be cited as the "Gift of Life Act".

Acts 2005, No. 668, § 1.
Ark. Code Ann. § 26-52-106 — AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-106
Cost of administration of chapter - Distribution of surplus annually
Status: in_force

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected. (b) If any funds appropriated for the administration of this chapter shall remain in the hands of the Secretary of the Department of Finance and Administration at the end of each fiscal year that shall not have been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-52-107 . Amended by Act 2019, No. 910,§ 3819, eff. 7/1/2019. Acts 1941, No. 386, § 16; A.S.A. 1947, § 84-1917.

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected.

(b) If any funds appropriated for the administration of this chapter shall remain in the hands of the Secretary of the Department of Finance and Administration at the end of each fiscal year that shall not have been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-52-107 .

Amended by Act 2019, No. 910,§ 3819, eff. 7/1/2019.

Acts 1941, No. 386, § 16; A.S.A. 1947, § 84-1917.
Ark. Code Ann. § 26-2-105 — AR Code / Title 26 / Chapter 2 / Section 26-2-105
County assessor failing or neglecting to make appraisals
Status: in_force

(a) Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which he or she is assessor, according to the provisions of the revenue law for this state, shall be deemed guilty of a misdemeanor. Upon conviction, he or she shall: (1) Forfeit all his or her pay as county assessor; (2) Be forever disqualified from holding any office of profit or trust in this state; (3) Be fined not exceeding one thousand dollars ($1,000); and (4) Be imprisoned in the penitentiary not to exceed one (1) year. (b) A conviction for a failure or neglect to do his or her duty as county assessor shall in no way relieve him or her from the pains and penalties of perjury if he or she makes oath that he or she has made the assessment according to law. Acts 1869 (Adj. Sess.), No. 47, §§ 1, 2, p. 101; C. & M. Dig., §§ 2817, 2818; Pope's Dig., §§ 3535, 3536; A.S.A. 1947, §§ 84-1604, 84-1605.

(a) Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which he or she is assessor, according to the provisions of the revenue law for this state, shall be deemed guilty of a misdemeanor. Upon conviction, he or she shall: (1) Forfeit all his or her pay as county assessor; (2) Be forever disqualified from holding any office of profit or trust in this state; (3) Be fined not exceeding one thousand dollars ($1,000); and (4) Be imprisoned in the penitentiary not to exceed one (1) year.

(1) Forfeit all his or her pay as county assessor;

(2) Be forever disqualified from holding any office of profit or trust in this state;

(3) Be fined not exceeding one thousand dollars ($1,000); and

(4) Be imprisoned in the penitentiary not to exceed one (1) year.

(b) A conviction for a failure or neglect to do his or her duty as county assessor shall in no way relieve him or her from the pains and penalties of perjury if he or she makes oath that he or she has made the assessment according to law.

Acts 1869 (Adj. Sess.), No. 47, §§ 1, 2, p. 101; C. & M. Dig., §§ 2817, 2818; Pope's Dig., §§ 3535, 3536; A.S.A. 1947, §§ 84-1604, 84-1605.
Ark. Code Ann. § 26-28-103 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-103
Extension of taxes
Status: in_force

After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities as shall be legally empowered to determine the rates or amount of taxes to be levied for the various purposes authorized by law, the preparer of tax books shall immediately determine the sums to be levied upon each tract or lot of real property in his or her county, adding the taxes of any previous year that may have been omitted and the sums to be levied upon the amount of personal property listed in his or her county in the name of each person, company, or corporation, which shall be assessed equally on all real and personal property subject to those taxes. Acts 1883, No. 114, § 88, p. 199; C. & M. Dig., § 10010; Pope's Dig., § 13758; A.S.A. 1947, § 84-802; Acts 2003, No. 295, § 2.

After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities as shall be legally empowered to determine the rates or amount of taxes to be levied for the various purposes authorized by law, the preparer of tax books shall immediately determine the sums to be levied upon each tract or lot of real property in his or her county, adding the taxes of any previous year that may have been omitted and the sums to be levied upon the amount of personal property listed in his or her county in the name of each person, company, or corporation, which shall be assessed equally on all real and personal property subject to those taxes.

Acts 1883, No. 114, § 88, p. 199; C. & M. Dig., § 10010; Pope's Dig., § 13758; A.S.A. 1947, § 84-802; Acts 2003, No. 295, § 2.
Ark. Code Ann. § 26-73-103 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-103
Levy of new taxes permitted - Exceptions
Status: in_force

(a) (1) In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court or any municipality acting through its governing body may levy any tax not otherwise prohibited by law. (2) (A) However, an ordinance levying a tax that is authorized under this subchapter shall be valid only if it is adopted at a special or general election by the qualified electors of the city or in the area of the county where the tax is to be imposed, as the case may be. (B) A county, municipality, or other local government shall not levy a tax on income. (b) A local government shall not levy a tax on fuel, tobacco, or alcoholic beverages except as authorized by law. (c) (1) The provisions of this subchapter shall not apply to lands, buildings, facilities, and equipment, also known as licensed facilities, located in this state used by a franchise holder at any time for licensed horse or dog racing in this state nor to any income of the franchise holder derived from the use of such licensed facilities from every source whatever except the sale of food and beverages at such licensed facilities. (2) Nor shall this subchapter apply to any moneys derived by the franchise holder from pari-mutuel wagering at such licensed facilities, but this provision shall not exempt a franchise holder from a general income tax levied against all taxpayers in the taxing county or municipality. (d) Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments. (e) Any taxes proposed by ordinance at the quorum court of the county shall be designed to benefit not only the county but also the municipalities located wholly or partially within the county. (f) Nothing in this subchapter shall terminate, repeal, or otherwise affect a gross receipts tax on the receipts derived from hotels, motels, and restaurants located within any city levied under the provisions of the Advertising and Promotion Commission Act, § 26-75-601 et seq. (g) Until otherwise authorized by the General Assembly, cities and counties shall have no authority to levy any new sales or use taxes after April 1, 1977. (h) Nothing in this subchapter shall limit the authority of municipalities to assess or contract for franchise fees pursuant to §§ 14-54-704 and 14-200-101 or any other enabling legislation related to franchise fees. Amended by Act 2023, No. 96,§ 2, eff. 8/1/2023. Acts 1977, No. 942, § 3; A.S.A. 1947, § 17-2002; Acts 1994 (1st Ex. Sess.), No. 6, § 4; 1994 (1st Ex. Sess.), No. 7, § 4.

(a) (1) In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court or any municipality acting through its governing body may levy any tax not otherwise prohibited by law. (2) (A) However, an ordinance levying a tax that is authorized under this subchapter shall be valid only if it is adopted at a special or general election by the qualified electors of the city or in the area of the county where the tax is to be imposed, as the case may be. (B) A county, municipality, or other local government shall not levy a tax on income.

(1) In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court or any municipality acting through its governing body may levy any tax not otherwise prohibited by law.

(2) (A) However, an ordinance levying a tax that is authorized under this subchapter shall be valid only if it is adopted at a special or general election by the qualified electors of the city or in the area of the county where the tax is to be imposed, as the case may be. (B) A county, municipality, or other local government shall not levy a tax on income.

(A) However, an ordinance levying a tax that is authorized under this subchapter shall be valid only if it is adopted at a special or general election by the qualified electors of the city or in the area of the county where the tax is to be imposed, as the case may be.

(B) A county, municipality, or other local government shall not levy a tax on income.

(b) A local government shall not levy a tax on fuel, tobacco, or alcoholic beverages except as authorized by law.

(c) (1) The provisions of this subchapter shall not apply to lands, buildings, facilities, and equipment, also known as licensed facilities, located in this state used by a franchise holder at any time for licensed horse or dog racing in this state nor to any income of the franchise holder derived from the use of such licensed facilities from every source whatever except the sale of food and beverages at such licensed facilities. (2) Nor shall this subchapter apply to any moneys derived by the franchise holder from pari-mutuel wagering at such licensed facilities, but this provision shall not exempt a franchise holder from a general income tax levied against all taxpayers in the taxing county or municipality.

(1) The provisions of this subchapter shall not apply to lands, buildings, facilities, and equipment, also known as licensed facilities, located in this state used by a franchise holder at any time for licensed horse or dog racing in this state nor to any income of the franchise holder derived from the use of such licensed facilities from every source whatever except the sale of food and beverages at such licensed facilities.

(2) Nor shall this subchapter apply to any moneys derived by the franchise holder from pari-mutuel wagering at such licensed facilities, but this provision shall not exempt a franchise holder from a general income tax levied against all taxpayers in the taxing county or municipality.

(d) Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments.

(e) Any taxes proposed by ordinance at the quorum court of the county shall be designed to benefit not only the county but also the municipalities located wholly or partially within the county.

(f) Nothing in this subchapter shall terminate, repeal, or otherwise affect a gross receipts tax on the receipts derived from hotels, motels, and restaurants located within any city levied under the provisions of the Advertising and Promotion Commission Act, § 26-75-601 et seq.

(g) Until otherwise authorized by the General Assembly, cities and counties shall have no authority to levy any new sales or use taxes after April 1, 1977.

(h) Nothing in this subchapter shall limit the authority of municipalities to assess or contract for franchise fees pursuant to §§ 14-54-704 and 14-200-101 or any other enabling legislation related to franchise fees.

Amended by Act 2023, No. 96,§ 2, eff. 8/1/2023.

Acts 1977, No. 942, § 3; A.S.A. 1947, § 17-2002; Acts 1994 (1st Ex. Sess.), No. 6, § 4; 1994 (1st Ex. Sess.), No. 7, § 4.
Ark. Code Ann. § 26-3-302 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-302
Intangible personalty
Status: in_force

(a) All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the state. (b) (1) Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a specific location one (1) or more structures or fixtures and the value associated with the permit or license to place, operate, or maintain at a specific location the structures or fixtures. (2) With respect to a self-service storage facility, as defined in § 18-16-401 , intangible personal property includes without limitation goodwill, rental agreements, customer lists, security systems, future development opportunities, and management software. (c) The exemption provided in this section applies with respect to the assessment and taxation of intangible personal property on and after January 1, 1976, and ad valorem taxes shall not be assessed or collected on intangible personal property for any period after January 1, 1976. (d) Upon the request of a taxpayer, a county assessor shall provide to a taxpayer a written explanation of the value of the taxpayer's intangible personal property and how the value of the taxpayer's intangible personal property was excluded from the levy of ad valorem taxes. Amended by Act 2023, No. 332,§ 1, eff. 1/1/2023, app. for assessment years beginning on or after January 1, 2023. Amended by Act 2015, No. 573,§ 1, eff. effective for assessment years beginning on or after January 1, 2015. Acts 1977, No. 106, §§ 1, 2; A.S.A. 1947, §§ 84-213, 84-214.

(a) All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the state.

(b) (1) Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a specific location one (1) or more structures or fixtures and the value associated with the permit or license to place, operate, or maintain at a specific location the structures or fixtures. (2) With respect to a self-service storage facility, as defined in § 18-16-401 , intangible personal property includes without limitation goodwill, rental agreements, customer lists, security systems, future development opportunities, and management software.

(1) Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a specific location one (1) or more structures or fixtures and the value associated with the permit or license to place, operate, or maintain at a specific location the structures or fixtures.

(2) With respect to a self-service storage facility, as defined in § 18-16-401 , intangible personal property includes without limitation goodwill, rental agreements, customer lists, security systems, future development opportunities, and management software.

(c) The exemption provided in this section applies with respect to the assessment and taxation of intangible personal property on and after January 1, 1976, and ad valorem taxes shall not be assessed or collected on intangible personal property for any period after January 1, 1976.

(d) Upon the request of a taxpayer, a county assessor shall provide to a taxpayer a written explanation of the value of the taxpayer's intangible personal property and how the value of the taxpayer's intangible personal property was excluded from the levy of ad valorem taxes.

Amended by Act 2023, No. 332,§ 1, eff. 1/1/2023, app. for assessment years beginning on or after January 1, 2023.

Amended by Act 2015, No. 573,§ 1, eff. effective for assessment years beginning on or after January 1, 2015.

Acts 1977, No. 106, §§ 1, 2; A.S.A. 1947, §§ 84-213, 84-214.
Ark. Code Ann. § 26-57-411 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-411
Licenses - Surety bond required
Status: in_force

(a) Prior to the issuance or renewal of any license under this subchapter, the Secretary of the Department of Finance and Administration shall require the applicant to procure a suitable surety bond in the principal sum of six thousand dollars ($6,000) to insure the faithful and prompt payment of all sales taxes, use taxes, or privilege taxes which may become due in connection with the operation of the licensed business and to secure the faithful performance of all duties and obligations imposed by this subchapter. (b) No surety bond is required prior to the issuance of a license under this subchapter to an applicant who restricts the placement of amusement devices to carnivals and county, district, and state fairs for a period not exceeding three (3) months in any one (1) calendar year. Amended by Act 2019, No. 910,§ 4171, eff. 7/1/2019. Acts 1977, No. 553, § 11; 1981, No. 868, § 4; A.S.A. 1947, § 84-2643; Acts 2007, No. 450, § 1.

(a) Prior to the issuance or renewal of any license under this subchapter, the Secretary of the Department of Finance and Administration shall require the applicant to procure a suitable surety bond in the principal sum of six thousand dollars ($6,000) to insure the faithful and prompt payment of all sales taxes, use taxes, or privilege taxes which may become due in connection with the operation of the licensed business and to secure the faithful performance of all duties and obligations imposed by this subchapter.

(b) No surety bond is required prior to the issuance of a license under this subchapter to an applicant who restricts the placement of amusement devices to carnivals and county, district, and state fairs for a period not exceeding three (3) months in any one (1) calendar year.

Amended by Act 2019, No. 910,§ 4171, eff. 7/1/2019.

Acts 1977, No. 553, § 11; 1981, No. 868, § 4; A.S.A. 1947, § 84-2643; Acts 2007, No. 450, § 1.
Ark. Code Ann. § 26-58-208 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-208
Amounts of credits or tax - Maximum annual credits allowed
Status: in_force

(a) A producer is entitled to an annual severance tax credit that is calculated based upon the cost, as defined in § 26-58-209 , of the producer in maintaining an approved underground saltwater disposal system during the calendar year for which the severance tax credit is approved. (b) (1) The total severance tax credits allowed all oil producers for any calendar year shall not exceed three hundred seventy thousand dollars ($370,000). (2) If for any calendar year the total severance tax credits of all oil producers operating, utilizing, or maintaining approved underground saltwater disposal systems exceed the total maximum allowable severance tax credits provided in subdivision (b)(1) of this section, the Secretary of the Department of Finance and Administration shall prorate the allowable severance tax credits among the respective oil producers in the proportion that the severance tax credits due each oil producer bear to the total of all severance tax credits due all qualifying oil producers. (c) (1) The total severance tax credits allowed all natural gas producers for any calendar year shall not exceed three hundred seventy thousand dollars ($370,000). (2) If for any calendar year the total severance tax credits of all natural gas producers operating, utilizing, or maintaining approved underground saltwater disposal systems exceed the total maximum allowable severance tax credits provided in subdivision (c)(1) of this section, the secretary shall prorate the allowable severance tax credits among the respective natural gas producers in the proportion that the severance tax credits due each natural gas producer bear to the total of all severance tax credits due all qualifying natural gas producers. (d) (1) A claim for a severance tax credit shall be filed with the secretary on forms prescribed by the secretary on or before April 1 of the calendar year following the calendar year in which the costs of maintaining the underground saltwater disposal system were incurred. (2) A severance tax credit is not allowed for any claim filed after April 1 of the calendar year following the calendar year in which the costs were incurred. (e) The amount of the severance tax credit shall be paid to each qualifying and approved producer no later than June 1 of the calendar year following the calendar year in which the costs were incurred. (f) Interest shall not accrue or be paid on a severance tax credit allowed under this subchapter. (g) The secretary may promulgate rules to administer this section. Amended by Act 2019, No. 910,§ 4267, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4266, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4265, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4264, eff. 7/1/2019. Acts 1959, No. 57, § 5; 1959, No. 138, § 2; A.S.A. 1947, § 84-2117; Acts 2011, No. 791, § 8.

(a) A producer is entitled to an annual severance tax credit that is calculated based upon the cost, as defined in § 26-58-209 , of the producer in maintaining an approved underground saltwater disposal system during the calendar year for which the severance tax credit is approved.

(b) (1) The total severance tax credits allowed all oil producers for any calendar year shall not exceed three hundred seventy thousand dollars ($370,000). (2) If for any calendar year the total severance tax credits of all oil producers operating, utilizing, or maintaining approved underground saltwater disposal systems exceed the total maximum allowable severance tax credits provided in subdivision (b)(1) of this section, the Secretary of the Department of Finance and Administration shall prorate the allowable severance tax credits among the respective oil producers in the proportion that the severance tax credits due each oil producer bear to the total of all severance tax credits due all qualifying oil producers.

(1) The total severance tax credits allowed all oil producers for any calendar year shall not exceed three hundred seventy thousand dollars ($370,000).

(2) If for any calendar year the total severance tax credits of all oil producers operating, utilizing, or maintaining approved underground saltwater disposal systems exceed the total maximum allowable severance tax credits provided in subdivision (b)(1) of this section, the Secretary of the Department of Finance and Administration shall prorate the allowable severance tax credits among the respective oil producers in the proportion that the severance tax credits due each oil producer bear to the total of all severance tax credits due all qualifying oil producers.

(c) (1) The total severance tax credits allowed all natural gas producers for any calendar year shall not exceed three hundred seventy thousand dollars ($370,000). (2) If for any calendar year the total severance tax credits of all natural gas producers operating, utilizing, or maintaining approved underground saltwater disposal systems exceed the total maximum allowable severance tax credits provided in subdivision (c)(1) of this section, the secretary shall prorate the allowable severance tax credits among the respective natural gas producers in the proportion that the severance tax credits due each natural gas producer bear to the total of all severance tax credits due all qualifying natural gas producers.

(1) The total severance tax credits allowed all natural gas producers for any calendar year shall not exceed three hundred seventy thousand dollars ($370,000).

(2) If for any calendar year the total severance tax credits of all natural gas producers operating, utilizing, or maintaining approved underground saltwater disposal systems exceed the total maximum allowable severance tax credits provided in subdivision (c)(1) of this section, the secretary shall prorate the allowable severance tax credits among the respective natural gas producers in the proportion that the severance tax credits due each natural gas producer bear to the total of all severance tax credits due all qualifying natural gas producers.

(d) (1) A claim for a severance tax credit shall be filed with the secretary on forms prescribed by the secretary on or before April 1 of the calendar year following the calendar year in which the costs of maintaining the underground saltwater disposal system were incurred. (2) A severance tax credit is not allowed for any claim filed after April 1 of the calendar year following the calendar year in which the costs were incurred.

(1) A claim for a severance tax credit shall be filed with the secretary on forms prescribed by the secretary on or before April 1 of the calendar year following the calendar year in which the costs of maintaining the underground saltwater disposal system were incurred.

(2) A severance tax credit is not allowed for any claim filed after April 1 of the calendar year following the calendar year in which the costs were incurred.

(e) The amount of the severance tax credit shall be paid to each qualifying and approved producer no later than June 1 of the calendar year following the calendar year in which the costs were incurred.

(f) Interest shall not accrue or be paid on a severance tax credit allowed under this subchapter.

(g) The secretary may promulgate rules to administer this section.

Amended by Act 2019, No. 910,§ 4267, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4266, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4265, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4264, eff. 7/1/2019.

Acts 1959, No. 57, § 5; 1959, No. 138, § 2; A.S.A. 1947, § 84-2117; Acts 2011, No. 791, § 8.
Ark. Code Ann. § 26-52-456 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-456
Data centers - Definitions
Status: in_force

(a) As used in this section: (1) "Data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data, including without limitation: (A) A server, router, connection, and other enabling machinery, equipment, software, and hardware, regardless of whether the property is affixed to or incorporated into real property; (B) Equipment used in the operation of a computer or computer software or for the benefit of a qualified data center, including without limitation a component part, installation, refreshment, replacement, and upgrade, regardless of whether the property is affixed to or incorporated into real property; (C) Equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate a computer server, including without limitation a substation, generator, uninterruptible energy equipment, supply, conduit, fuel piping and storage, cabling, duct bank, switch, switchboard, battery, testing equipment, and backup generator; (D) Equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of the qualified data center, including without limitation a chiller, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling system, cooling tower, water softener, air handling unit, indoor direct exchange unit, fan, ducting, and filter; (E) Water conservation systems, including without limitation a facility or mechanism that is designed to collect, conserve, and reuse water; (F) Computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit; (G) Conduit, ducting, and fiber optic and copper cabling that may be located outside the qualified data center that is directly related to connecting one (1) or more distributed qualified data center locations; (H) Monitoring equipment and security systems; (I) Software; (J) Other tangible personal property and intangible personal property that is essential to the operation of a qualified data center, excluding property used in the administration of the facility; (K) Modular data centers and preassembled components of an item described in subdivisions (a)(1)(A)-(J) of this section, including without limitation components used in the manufacturing of modular data centers; and (L) Labor services to install, apply, repair, service, alter, or maintain items described in subdivisions (a)(1)(A)-(K) of this section; (2) "Eligible data center costs" means expenditures for the development, acquisition, construction, expansion, renovation, refurbishment, and operation of a qualified data center, including without limitation costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center; (3) "Facility" means one (1) or more contiguous tracts of land in the state and any structure and tangible personal property contained on that land that is for the operation of a qualified data center; (4) "Qualified data center" means a facility that: (A) Is developed, acquired, constructed, expanded, rehabilitated, renovated, repaired, or operated to house a group of networked computer servers in one (1) physical location or multiple contiguous locations to centralize the storage, management, and dissemination of data and information pertaining to a particular business or classification or body of knowledge; (B) Is owned or operated by a qualified firm that: (i) Creates a qualified investment of at least five hundred million dollars ($500,000,000) within five (5) years of the issuance of a certificate of occupancy by the relevant local building authority; and (ii) Pays an aggregate annualized compensation of at least one million dollars ($1,000,000) to employees within the state over the two (2) calendar years following the commencement of operations; and (C) Has received a positive cost-benefit analysis from the Arkansas Economic Development Commission; (5) "Qualified firm" means a for-profit business establishment that is: (A) Subject to state income, sales, or property taxes; (B) The owner or operator of a qualified data center; and (C) Engaged in data processing, storage, and dissemination; and (6) "Qualified investment" means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by an entity with an interest in a qualified data center in the state. (b) The gross receipts or gross proceeds from the sale of the following are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.: (1) Data center equipment; (2) Eligible data center costs; (3) Services purchased for the purpose of and in conjunction with developing, acquiring, constructing, expanding, renovating, refurbishing, and operating a qualified data center; and (4) Electricity used by a qualified data center. (c) (1) A qualified firm shall submit an application for the exemption provided under this section for a qualified data center to the commission. (2) Eligibility for the exemption under this section is dependent on the minimum qualified investment and aggregate compensation stated in subdivision (a)(4) of this section being met within five (5) years from the commencement of construction of the qualified data center. (3) (A) Within thirty (30) days after receipt of a completed application under this section, the commission shall grant or deny the application in whole or in part. (B) If an application submitted under this section is denied as incomplete and the qualified firm provides the additional information or documentation required by the commission or otherwise completes its application within fifteen (15) days of the notice of denial, the application shall be considered completed as of the original date of submission. (C) If a qualified firm fails to provide the information or complete its application within the fifteen-day cure period provided in subdivision (c)(3)(B) of this section, the application shall remain denied and may be resubmitted in full with a new submission date if the qualified firm wants to proceed with the application. (D) If an application is complete and meets the requirements of this section, the commission shall certify the qualified data center that is eligible for the exemption provided in this section. (d) Once an application is approved, the commission shall transmit an approved financial incentive certificate to the qualified firm. (e) (1) After receiving an approved financial incentive certificate from the commission, a qualified firm shall certify annually to the commission the qualified data center's minimum qualified investment and aggregate annualized compensation at the qualified data center during the preceding calendar year for the term of the financial incentive certificate. (2) All data reported to the commission under this subsection shall be used only to determine eligibility. Added by Act 2023, No. 819,§ 1, eff. 10/1/2023.

(a) As used in this section: (1) "Data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data, including without limitation: (A) A server, router, connection, and other enabling machinery, equipment, software, and hardware, regardless of whether the property is affixed to or incorporated into real property; (B) Equipment used in the operation of a computer or computer software or for the benefit of a qualified data center, including without limitation a component part, installation, refreshment, replacement, and upgrade, regardless of whether the property is affixed to or incorporated into real property; (C) Equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate a computer server, including without limitation a substation, generator, uninterruptible energy equipment, supply, conduit, fuel piping and storage, cabling, duct bank, switch, switchboard, battery, testing equipment, and backup generator; (D) Equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of the qualified data center, including without limitation a chiller, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling system, cooling tower, water softener, air handling unit, indoor direct exchange unit, fan, ducting, and filter; (E) Water conservation systems, including without limitation a facility or mechanism that is designed to collect, conserve, and reuse water; (F) Computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit; (G) Conduit, ducting, and fiber optic and copper cabling that may be located outside the qualified data center that is directly related to connecting one (1) or more distributed qualified data center locations; (H) Monitoring equipment and security systems; (I) Software; (J) Other tangible personal property and intangible personal property that is essential to the operation of a qualified data center, excluding property used in the administration of the facility; (K) Modular data centers and preassembled components of an item described in subdivisions (a)(1)(A)-(J) of this section, including without limitation components used in the manufacturing of modular data centers; and (L) Labor services to install, apply, repair, service, alter, or maintain items described in subdivisions (a)(1)(A)-(K) of this section; (2) "Eligible data center costs" means expenditures for the development, acquisition, construction, expansion, renovation, refurbishment, and operation of a qualified data center, including without limitation costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center; (3) "Facility" means one (1) or more contiguous tracts of land in the state and any structure and tangible personal property contained on that land that is for the operation of a qualified data center; (4) "Qualified data center" means a facility that: (A) Is developed, acquired, constructed, expanded, rehabilitated, renovated, repaired, or operated to house a group of networked computer servers in one (1) physical location or multiple contiguous locations to centralize the storage, management, and dissemination of data and information pertaining to a particular business or classification or body of knowledge; (B) Is owned or operated by a qualified firm that: (i) Creates a qualified investment of at least five hundred million dollars ($500,000,000) within five (5) years of the issuance of a certificate of occupancy by the relevant local building authority; and (ii) Pays an aggregate annualized compensation of at least one million dollars ($1,000,000) to employees within the state over the two (2) calendar years following the commencement of operations; and (C) Has received a positive cost-benefit analysis from the Arkansas Economic Development Commission; (5) "Qualified firm" means a for-profit business establishment that is: (A) Subject to state income, sales, or property taxes; (B) The owner or operator of a qualified data center; and (C) Engaged in data processing, storage, and dissemination; and (6) "Qualified investment" means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by an entity with an interest in a qualified data center in the state.

(1) "Data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data, including without limitation: (A) A server, router, connection, and other enabling machinery, equipment, software, and hardware, regardless of whether the property is affixed to or incorporated into real property; (B) Equipment used in the operation of a computer or computer software or for the benefit of a qualified data center, including without limitation a component part, installation, refreshment, replacement, and upgrade, regardless of whether the property is affixed to or incorporated into real property; (C) Equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate a computer server, including without limitation a substation, generator, uninterruptible energy equipment, supply, conduit, fuel piping and storage, cabling, duct bank, switch, switchboard, battery, testing equipment, and backup generator; (D) Equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of the qualified data center, including without limitation a chiller, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling system, cooling tower, water softener, air handling unit, indoor direct exchange unit, fan, ducting, and filter; (E) Water conservation systems, including without limitation a facility or mechanism that is designed to collect, conserve, and reuse water; (F) Computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit; (G) Conduit, ducting, and fiber optic and copper cabling that may be located outside the qualified data center that is directly related to connecting one (1) or more distributed qualified data center locations; (H) Monitoring equipment and security systems; (I) Software; (J) Other tangible personal property and intangible personal property that is essential to the operation of a qualified data center, excluding property used in the administration of the facility; (K) Modular data centers and preassembled components of an item described in subdivisions (a)(1)(A)-(J) of this section, including without limitation components used in the manufacturing of modular data centers; and (L) Labor services to install, apply, repair, service, alter, or maintain items described in subdivisions (a)(1)(A)-(K) of this section;

(A) A server, router, connection, and other enabling machinery, equipment, software, and hardware, regardless of whether the property is affixed to or incorporated into real property;

(B) Equipment used in the operation of a computer or computer software or for the benefit of a qualified data center, including without limitation a component part, installation, refreshment, replacement, and upgrade, regardless of whether the property is affixed to or incorporated into real property;

(C) Equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate a computer server, including without limitation a substation, generator, uninterruptible energy equipment, supply, conduit, fuel piping and storage, cabling, duct bank, switch, switchboard, battery, testing equipment, and backup generator;

(D) Equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of the qualified data center, including without limitation a chiller, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling system, cooling tower, water softener, air handling unit, indoor direct exchange unit, fan, ducting, and filter;

(E) Water conservation systems, including without limitation a facility or mechanism that is designed to collect, conserve, and reuse water;

(F) Computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit;

(G) Conduit, ducting, and fiber optic and copper cabling that may be located outside the qualified data center that is directly related to connecting one (1) or more distributed qualified data center locations;

(H) Monitoring equipment and security systems;

(I) Software;

(J) Other tangible personal property and intangible personal property that is essential to the operation of a qualified data center, excluding property used in the administration of the facility;

(K) Modular data centers and preassembled components of an item described in subdivisions (a)(1)(A)-(J) of this section, including without limitation components used in the manufacturing of modular data centers; and

(L) Labor services to install, apply, repair, service, alter, or maintain items described in subdivisions (a)(1)(A)-(K) of this section;

(2) "Eligible data center costs" means expenditures for the development, acquisition, construction, expansion, renovation, refurbishment, and operation of a qualified data center, including without limitation costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center;

(3) "Facility" means one (1) or more contiguous tracts of land in the state and any structure and tangible personal property contained on that land that is for the operation of a qualified data center;

(4) "Qualified data center" means a facility that: (A) Is developed, acquired, constructed, expanded, rehabilitated, renovated, repaired, or operated to house a group of networked computer servers in one (1) physical location or multiple contiguous locations to centralize the storage, management, and dissemination of data and information pertaining to a particular business or classification or body of knowledge; (B) Is owned or operated by a qualified firm that: (i) Creates a qualified investment of at least five hundred million dollars ($500,000,000) within five (5) years of the issuance of a certificate of occupancy by the relevant local building authority; and (ii) Pays an aggregate annualized compensation of at least one million dollars ($1,000,000) to employees within the state over the two (2) calendar years following the commencement of operations; and (C) Has received a positive cost-benefit analysis from the Arkansas Economic Development Commission;

(A) Is developed, acquired, constructed, expanded, rehabilitated, renovated, repaired, or operated to house a group of networked computer servers in one (1) physical location or multiple contiguous locations to centralize the storage, management, and dissemination of data and information pertaining to a particular business or classification or body of knowledge;

(B) Is owned or operated by a qualified firm that: (i) Creates a qualified investment of at least five hundred million dollars ($500,000,000) within five (5) years of the issuance of a certificate of occupancy by the relevant local building authority; and (ii) Pays an aggregate annualized compensation of at least one million dollars ($1,000,000) to employees within the state over the two (2) calendar years following the commencement of operations; and

(i) Creates a qualified investment of at least five hundred million dollars ($500,000,000) within five (5) years of the issuance of a certificate of occupancy by the relevant local building authority; and

(ii) Pays an aggregate annualized compensation of at least one million dollars ($1,000,000) to employees within the state over the two (2) calendar years following the commencement of operations; and

(C) Has received a positive cost-benefit analysis from the Arkansas Economic Development Commission;

(5) "Qualified firm" means a for-profit business establishment that is: (A) Subject to state income, sales, or property taxes; (B) The owner or operator of a qualified data center; and (C) Engaged in data processing, storage, and dissemination; and

(A) Subject to state income, sales, or property taxes;

(B) The owner or operator of a qualified data center; and

(C) Engaged in data processing, storage, and dissemination; and

(6) "Qualified investment" means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by an entity with an interest in a qualified data center in the state.

(b) The gross receipts or gross proceeds from the sale of the following are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.: (1) Data center equipment; (2) Eligible data center costs; (3) Services purchased for the purpose of and in conjunction with developing, acquiring, constructing, expanding, renovating, refurbishing, and operating a qualified data center; and (4) Electricity used by a qualified data center.

(1) Data center equipment;

(2) Eligible data center costs;

(3) Services purchased for the purpose of and in conjunction with developing, acquiring, constructing, expanding, renovating, refurbishing, and operating a qualified data center; and

(4) Electricity used by a qualified data center.

(c) (1) A qualified firm shall submit an application for the exemption provided under this section for a qualified data center to the commission. (2) Eligibility for the exemption under this section is dependent on the minimum qualified investment and aggregate compensation stated in subdivision (a)(4) of this section being met within five (5) years from the commencement of construction of the qualified data center. (3) (A) Within thirty (30) days after receipt of a completed application under this section, the commission shall grant or deny the application in whole or in part. (B) If an application submitted under this section is denied as incomplete and the qualified firm provides the additional information or documentation required by the commission or otherwise completes its application within fifteen (15) days of the notice of denial, the application shall be considered completed as of the original date of submission. (C) If a qualified firm fails to provide the information or complete its application within the fifteen-day cure period provided in subdivision (c)(3)(B) of this section, the application shall remain denied and may be resubmitted in full with a new submission date if the qualified firm wants to proceed with the application. (D) If an application is complete and meets the requirements of this section, the commission shall certify the qualified data center that is eligible for the exemption provided in this section.

(1) A qualified firm shall submit an application for the exemption provided under this section for a qualified data center to the commission.

(2) Eligibility for the exemption under this section is dependent on the minimum qualified investment and aggregate compensation stated in subdivision (a)(4) of this section being met within five (5) years from the commencement of construction of the qualified data center.

(3) (A) Within thirty (30) days after receipt of a completed application under this section, the commission shall grant or deny the application in whole or in part. (B) If an application submitted under this section is denied as incomplete and the qualified firm provides the additional information or documentation required by the commission or otherwise completes its application within fifteen (15) days of the notice of denial, the application shall be considered completed as of the original date of submission. (C) If a qualified firm fails to provide the information or complete its application within the fifteen-day cure period provided in subdivision (c)(3)(B) of this section, the application shall remain denied and may be resubmitted in full with a new submission date if the qualified firm wants to proceed with the application. (D) If an application is complete and meets the requirements of this section, the commission shall certify the qualified data center that is eligible for the exemption provided in this section.

(A) Within thirty (30) days after receipt of a completed application under this section, the commission shall grant or deny the application in whole or in part.

(B) If an application submitted under this section is denied as incomplete and the qualified firm provides the additional information or documentation required by the commission or otherwise completes its application within fifteen (15) days of the notice of denial, the application shall be considered completed as of the original date of submission.

(C) If a qualified firm fails to provide the information or complete its application within the fifteen-day cure period provided in subdivision (c)(3)(B) of this section, the application shall remain denied and may be resubmitted in full with a new submission date if the qualified firm wants to proceed with the application.

(D) If an application is complete and meets the requirements of this section, the commission shall certify the qualified data center that is eligible for the exemption provided in this section.

(d) Once an application is approved, the commission shall transmit an approved financial incentive certificate to the qualified firm.

(e) (1) After receiving an approved financial incentive certificate from the commission, a qualified firm shall certify annually to the commission the qualified data center's minimum qualified investment and aggregate annualized compensation at the qualified data center during the preceding calendar year for the term of the financial incentive certificate. (2) All data reported to the commission under this subsection shall be used only to determine eligibility.

(1) After receiving an approved financial incentive certificate from the commission, a qualified firm shall certify annually to the commission the qualified data center's minimum qualified investment and aggregate annualized compensation at the qualified data center during the preceding calendar year for the term of the financial incentive certificate.

(2) All data reported to the commission under this subsection shall be used only to determine eligibility.

Added by Act 2023, No. 819,§ 1, eff. 10/1/2023.
Ark. Code Ann. § 26-53-112 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-112
Exemptions generally
Status: in_force

There are specifically exempted from the taxes levied in this subchapter: (1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and (2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. Amended by Act 2017, No. 141,§ 50, eff. for tax years beginning on and after 1/1/2018. Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2003, No. 1273, § 22.

There are specifically exempted from the taxes levied in this subchapter:

(1) Property or services, the storage, use, distribution, or consumption of which this state is prohibited from taxing under the United States Constitution or laws or the Arkansas Constitution or laws; and

(2) Sales of tangible personal property, specified digital products, a digital code, or services on which the tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., is levied and any tangible personal property, specified digital products, digital codes, or services specifically exempted from taxation by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and legislation enacted subsequent to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.

Amended by Act 2017, No. 141,§ 50, eff. for tax years beginning on and after 1/1/2018.

Acts 1949, No. 487, § 6; 1971, No. 222, § 3; A.S.A. 1947, § 84-3106; Acts 2003, No. 1273, § 22.
Ark. Code Ann. § 26-52-306 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-306
Sales of alcoholic beverages
Status: in_force

All sales of beer, wine, liquor, or any intoxicating beverages shall be regularly reported by vendors as taxable receipts under the provisions of this chapter. Acts 1941, No. 386, § 4; 1949, No. 405, § 1; A.S.A. 1947, § 84-1904.

All sales of beer, wine, liquor, or any intoxicating beverages shall be regularly reported by vendors as taxable receipts under the provisions of this chapter.

Acts 1941, No. 386, § 4; 1949, No. 405, § 1; A.S.A. 1947, § 84-1904.
Ark. Code Ann. § 26-57-254 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-254
Safety inspections on permitted products - Restrictions on use of e-liquid products and alternative nicotine products - Definitions
Status: in_force

(a) In order to assure that the citizens of this state receive only tobacco products, vapor products, alternative nicotine products, or e-liquid products that are fresh and not contaminated, and to ensure the safety of Arkansas youth, the Director of Arkansas Tobacco Control is authorized under this subchapter to: (1) Inspect or cause to be inspected any tobacco product, vapor product, alternative nicotine product, or e-liquid container in places of storage or distribution authorized under this subchapter; and (2) Require any tobacco products, vapor products, alternative nicotine products, or e-liquid containers found to be contaminated, damaged, or not fresh be removed from stock and be either returned to the proper wholesaler or manufacturer for disposal according to law or delivered to the Director of Arkansas Tobacco Control for destruction or disposal. (b) (1) It is a violation for any person to use a tobacco product, vapor product, alternative nicotine product, or e-liquid product in or on the grounds of any school, childcare facility, or healthcare facility. (2) As used in subdivision (b)(1) of this section: (A) "Childcare facility" means the same as provided in § 20-78-202(2) ; (B) "Healthcare facility" means the same as provided in § 20-27-1803(6) ; and (C) "School" means: (i) Any buildings, parking lots, playing fields, playgrounds, school buses, or other school vehicles; or (ii) Any off-campus school-sponsored or school-sanctioned events with respect to any public, charter, or private school where children attend classes in kindergarten programs or grades one through twelve (1-12). (c) On and after July 22, 2015, all alternative nicotine products and e-liquid containers containing nicotine sold at retail in this state shall satisfy the child-resistant packaging effectiveness standards described in § 26-57-203 when tested in accordance with the method described by 16 C.F.R. § 1700.20 , as it existed on January 1, 2015. (d) As used in this section, "e-liquid container" means a bottle or other container of e-liquid that is sold or provided for mixing at retail and is marketed or intended for use in a vapor product, but does not include e-liquid contained in a cartridge that is sold, marketed, or intended for use in a vapor product if the cartridge is prefilled and sealed by the manufacturer and is not intended to be opened by the consumer. Amended by Act 2015, No. 1235,§ 18, eff. 5/1/2015. Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.

(a) In order to assure that the citizens of this state receive only tobacco products, vapor products, alternative nicotine products, or e-liquid products that are fresh and not contaminated, and to ensure the safety of Arkansas youth, the Director of Arkansas Tobacco Control is authorized under this subchapter to: (1) Inspect or cause to be inspected any tobacco product, vapor product, alternative nicotine product, or e-liquid container in places of storage or distribution authorized under this subchapter; and (2) Require any tobacco products, vapor products, alternative nicotine products, or e-liquid containers found to be contaminated, damaged, or not fresh be removed from stock and be either returned to the proper wholesaler or manufacturer for disposal according to law or delivered to the Director of Arkansas Tobacco Control for destruction or disposal.

(1) Inspect or cause to be inspected any tobacco product, vapor product, alternative nicotine product, or e-liquid container in places of storage or distribution authorized under this subchapter; and

(2) Require any tobacco products, vapor products, alternative nicotine products, or e-liquid containers found to be contaminated, damaged, or not fresh be removed from stock and be either returned to the proper wholesaler or manufacturer for disposal according to law or delivered to the Director of Arkansas Tobacco Control for destruction or disposal.

(b) (1) It is a violation for any person to use a tobacco product, vapor product, alternative nicotine product, or e-liquid product in or on the grounds of any school, childcare facility, or healthcare facility. (2) As used in subdivision (b)(1) of this section: (A) "Childcare facility" means the same as provided in § 20-78-202(2) ; (B) "Healthcare facility" means the same as provided in § 20-27-1803(6) ; and (C) "School" means: (i) Any buildings, parking lots, playing fields, playgrounds, school buses, or other school vehicles; or (ii) Any off-campus school-sponsored or school-sanctioned events with respect to any public, charter, or private school where children attend classes in kindergarten programs or grades one through twelve (1-12).

(1) It is a violation for any person to use a tobacco product, vapor product, alternative nicotine product, or e-liquid product in or on the grounds of any school, childcare facility, or healthcare facility.

(2) As used in subdivision (b)(1) of this section: (A) "Childcare facility" means the same as provided in § 20-78-202(2) ; (B) "Healthcare facility" means the same as provided in § 20-27-1803(6) ; and (C) "School" means: (i) Any buildings, parking lots, playing fields, playgrounds, school buses, or other school vehicles; or (ii) Any off-campus school-sponsored or school-sanctioned events with respect to any public, charter, or private school where children attend classes in kindergarten programs or grades one through twelve (1-12).

(A) "Childcare facility" means the same as provided in § 20-78-202(2) ;

(B) "Healthcare facility" means the same as provided in § 20-27-1803(6) ; and

(C) "School" means: (i) Any buildings, parking lots, playing fields, playgrounds, school buses, or other school vehicles; or (ii) Any off-campus school-sponsored or school-sanctioned events with respect to any public, charter, or private school where children attend classes in kindergarten programs or grades one through twelve (1-12).

(i) Any buildings, parking lots, playing fields, playgrounds, school buses, or other school vehicles; or

(ii) Any off-campus school-sponsored or school-sanctioned events with respect to any public, charter, or private school where children attend classes in kindergarten programs or grades one through twelve (1-12).

(c) On and after July 22, 2015, all alternative nicotine products and e-liquid containers containing nicotine sold at retail in this state shall satisfy the child-resistant packaging effectiveness standards described in § 26-57-203 when tested in accordance with the method described by 16 C.F.R. § 1700.20 , as it existed on January 1, 2015.

(d) As used in this section, "e-liquid container" means a bottle or other container of e-liquid that is sold or provided for mixing at retail and is marketed or intended for use in a vapor product, but does not include e-liquid contained in a cartridge that is sold, marketed, or intended for use in a vapor product if the cartridge is prefilled and sealed by the manufacturer and is not intended to be opened by the consumer.

Amended by Act 2015, No. 1235,§ 18, eff. 5/1/2015.

Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.
Ark. Code Ann. § 26-74-414 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-414
Limit on combined total sales and use tax levy
Status: in_force

(a) Notwithstanding any other laws granting counties authority to levy sales and use taxes, no county levying a tax pursuant to this subchapter shall have authority to levy combined total sales and use taxes at a rate greater than two percent (2%). (b) If any county levying a one-half percent (0.5%) tax under the authority of this subchapter subsequently levies any additional sales and use taxes under authority of any other law, the net revenues derived from any such additional levy or levies shall be allocated and distributed to the county and the municipalities in the county on a per capita basis in the manner provided in § 26-74-313 . Acts 1991, No. 885, § 1.

(a) Notwithstanding any other laws granting counties authority to levy sales and use taxes, no county levying a tax pursuant to this subchapter shall have authority to levy combined total sales and use taxes at a rate greater than two percent (2%).

(b) If any county levying a one-half percent (0.5%) tax under the authority of this subchapter subsequently levies any additional sales and use taxes under authority of any other law, the net revenues derived from any such additional levy or levies shall be allocated and distributed to the county and the municipalities in the county on a per capita basis in the manner provided in § 26-74-313 .

Acts 1991, No. 885, § 1.
Ark. Code Ann. § 26-36-210 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-210
Counties under unit tax ledger system
Status: in_force

The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county. Acts 1965, No. 114, § 1; A.S.A. 1947, § 84-1020.

The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county.

Acts 1965, No. 114, § 1; A.S.A. 1947, § 84-1020.
Ark. Code Ann. § 26-57-503 — AR Code / Title 26 / Chapter 57 / Subchapter 5 / Section 26-57-503
Notice of engaging in business
Status: in_force

(a) Any person, firm, partnership, limited liability company, or corporation in this state who shall enter into or conduct such a business as is described in § 26-57-502 immediately upon engaging in or commencing the business shall notify the Secretary of the Department of Finance and Administration by letter of that fact, setting forth the date of commencement and stating his or her intention to abide by all the provisions of this subchapter. (b) The notice shall be filed by the secretary in such manner as will enable the secretary to properly inspect and record the latter compliance of the person with the provisions of this subchapter. Amended by Act 2019, No. 910,§ 4184, eff. 7/1/2019. Acts 1939, No. 151, § 2; A.S.A. 1947, § 84-2215; Acts 1995, No. 1160, § 35.

(a) Any person, firm, partnership, limited liability company, or corporation in this state who shall enter into or conduct such a business as is described in § 26-57-502 immediately upon engaging in or commencing the business shall notify the Secretary of the Department of Finance and Administration by letter of that fact, setting forth the date of commencement and stating his or her intention to abide by all the provisions of this subchapter.

(b) The notice shall be filed by the secretary in such manner as will enable the secretary to properly inspect and record the latter compliance of the person with the provisions of this subchapter.

Amended by Act 2019, No. 910,§ 4184, eff. 7/1/2019.

Acts 1939, No. 151, § 2; A.S.A. 1947, § 84-2215; Acts 1995, No. 1160, § 35.
Ark. Code Ann. § 26-56-705 — AR Code / Title 26 / Chapter 56 / Subchapter 7 / Section 26-56-705
Refund paid from Gasoline Tax Refund Fund
Status: in_force

(a) All valid claims for refund of the motor fuel tax under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided under § 26-55-407 , except that all the motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid. (b) (1) (A) The Secretary of the Department of Finance and Administration shall annually estimate the amount necessary to pay refunds to the users of distillate special fuel who are entitled to refunds with respect to distillate special fuel taxes paid in this state as authorized in this subchapter. (B) Upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of distillate special fuel taxes collected each month the amount so certified and shall credit the amount to the fund. (2) The transfers from the distillate special fuel taxes collected each month shall be made after deducting allowances for bad checks or claims but before making any other distribution as provided by law. (c) (1) All valid claims for refund of the distillate special fuel tax under the provisions of this subchapter shall be paid from the fund. (2) The refund for purchases of distillate special fuel tax shall not include the moneys which have been pledged to the repayment of highway bonds under § 26-56-201 . (d) All warrants drawn against the fund that are not presented for payment within one (1) year after issuance shall be void. (e) Neither the secretary nor any member or employee of the Department of Finance and Administration shall be held personally liable for making any refund by reason of a fraudulent claim filed as a basis for the refund. Amended by Act 2019, No. 910,§ 4104, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4103, eff. 7/1/2019. Acts 2001, No. 419, § 5.

(a) All valid claims for refund of the motor fuel tax under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided under § 26-55-407 , except that all the motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid.

(b) (1) (A) The Secretary of the Department of Finance and Administration shall annually estimate the amount necessary to pay refunds to the users of distillate special fuel who are entitled to refunds with respect to distillate special fuel taxes paid in this state as authorized in this subchapter. (B) Upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of distillate special fuel taxes collected each month the amount so certified and shall credit the amount to the fund. (2) The transfers from the distillate special fuel taxes collected each month shall be made after deducting allowances for bad checks or claims but before making any other distribution as provided by law.

(1) (A) The Secretary of the Department of Finance and Administration shall annually estimate the amount necessary to pay refunds to the users of distillate special fuel who are entitled to refunds with respect to distillate special fuel taxes paid in this state as authorized in this subchapter. (B) Upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of distillate special fuel taxes collected each month the amount so certified and shall credit the amount to the fund.

(A) The Secretary of the Department of Finance and Administration shall annually estimate the amount necessary to pay refunds to the users of distillate special fuel who are entitled to refunds with respect to distillate special fuel taxes paid in this state as authorized in this subchapter.

(B) Upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of distillate special fuel taxes collected each month the amount so certified and shall credit the amount to the fund.

(2) The transfers from the distillate special fuel taxes collected each month shall be made after deducting allowances for bad checks or claims but before making any other distribution as provided by law.

(c) (1) All valid claims for refund of the distillate special fuel tax under the provisions of this subchapter shall be paid from the fund. (2) The refund for purchases of distillate special fuel tax shall not include the moneys which have been pledged to the repayment of highway bonds under § 26-56-201 .

(1) All valid claims for refund of the distillate special fuel tax under the provisions of this subchapter shall be paid from the fund.

(2) The refund for purchases of distillate special fuel tax shall not include the moneys which have been pledged to the repayment of highway bonds under § 26-56-201 .

(d) All warrants drawn against the fund that are not presented for payment within one (1) year after issuance shall be void.

(e) Neither the secretary nor any member or employee of the Department of Finance and Administration shall be held personally liable for making any refund by reason of a fraudulent claim filed as a basis for the refund.

Amended by Act 2019, No. 910,§ 4104, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4103, eff. 7/1/2019.

Acts 2001, No. 419, § 5.
Ark. Code Ann. § 26-75-207 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-207
Levying of tax
Status: in_force

(a) (1) The governing body of any city may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter. (2) Each local sales and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter. (b) (1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section. (2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election. (c) (1) The governing body of the city by such levying ordinance or the petition described in subsection (b) of this section is not required to but may provide for an expiration date for such local sales and use tax. (2) If an expiration date is provided, that date shall be the last day of the last month of a calendar quarter. (d) (1) The levying ordinance or the petition may indicate an effective date for the ordinance or petition that is effective later than the effective date provided in § 26-75-209(1)(D)(ii) . (2) The effective date of the ordinance or petition delayed under subdivision (d)(1) of this section shall: (A) Be scheduled on the first day of the first month of a calendar quarter; and (B) Not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-209(1)(D)(ii) . (e) The sales tax portion of any local sales and use tax adopted under this subchapter shall be levied by the governing body on the receipts from the sale at retail of all items and services that are subject to taxation under 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. Amended by Act 2021, No. 448,§ 11, eff. 7/28/2021. Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 14; 1991, No. 1019, § 1; 1995, No. 565, § 6; 2001, No. 1561, § 5; 2003, No. 1273, § 52; 2007, No. 116, §§ 1, 2; 2009, No. 957, § 1.

(a) (1) The governing body of any city may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter. (2) Each local sales and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter.

(1) The governing body of any city may adopt an ordinance levying a local sales and use tax in the amount of one-eighth of one percent (0.125%), one-fourth of one percent (0.25%), one-half of one percent (0.5%), three-fourths of one percent (0.75%), one percent (1%), or any combination of these amounts for the benefit of the city in accordance with the provisions of this subchapter.

(2) Each local sales and use tax authorized under this subchapter shall be adopted by ordinance or by petition as described in subsection (b) of this section and with the approval of the voters of the municipality in accordance with this subchapter.

(b) (1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section. (2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election.

(1) A legal voter of a city may file a petition with the governing body of that city requesting a special election on the question of levying a local sales and use tax authorized under this subchapter in an amount as provided in subdivision (a)(1) of this section.

(2) The petition shall be signed by a number of the legal voters in the city that is no less than fifteen percent (15%) of the number of votes cast for the office of mayor at the last preceding general election.

(c) (1) The governing body of the city by such levying ordinance or the petition described in subsection (b) of this section is not required to but may provide for an expiration date for such local sales and use tax. (2) If an expiration date is provided, that date shall be the last day of the last month of a calendar quarter.

(1) The governing body of the city by such levying ordinance or the petition described in subsection (b) of this section is not required to but may provide for an expiration date for such local sales and use tax.

(2) If an expiration date is provided, that date shall be the last day of the last month of a calendar quarter.

(d) (1) The levying ordinance or the petition may indicate an effective date for the ordinance or petition that is effective later than the effective date provided in § 26-75-209(1)(D)(ii) . (2) The effective date of the ordinance or petition delayed under subdivision (d)(1) of this section shall: (A) Be scheduled on the first day of the first month of a calendar quarter; and (B) Not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-209(1)(D)(ii) .

(1) The levying ordinance or the petition may indicate an effective date for the ordinance or petition that is effective later than the effective date provided in § 26-75-209(1)(D)(ii) .

(2) The effective date of the ordinance or petition delayed under subdivision (d)(1) of this section shall: (A) Be scheduled on the first day of the first month of a calendar quarter; and (B) Not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-209(1)(D)(ii) .

(A) Be scheduled on the first day of the first month of a calendar quarter; and

(B) Not be delayed for more than thirty-six (36) months after the date the ordinance or petition would be effective under § 26-75-209(1)(D)(ii) .

(e) The sales tax portion of any local sales and use tax adopted under this subchapter shall be levied by the governing body on the receipts from the sale at retail of all items and services that are subject to taxation under 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.

Amended by Act 2021, No. 448,§ 11, eff. 7/28/2021.

Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 14; 1991, No. 1019, § 1; 1995, No. 565, § 6; 2001, No. 1561, § 5; 2003, No. 1273, § 52; 2007, No. 116, §§ 1, 2; 2009, No. 957, § 1.
Ark. Code Ann. § 26-57-1102 — AR Code / Title 26 / Chapter 57 / Subchapter 11 / Section 26-57-1102
Additional tax - Tobacco products other than cigarettes
Status: in_force

(a) 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 two percent (2%) of the invoice price to a wholesaler or retailer, before discounts. (b) (1) (A) The taxes levied by this section and § 26-57-1101 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 . (c) 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 untaxed tobacco products. Amended by Act 2019, No. 910,§ 4203, eff. 7/1/2019. Amended by Act 2015, No. 1119,§ 14, eff. 4/6/2015. Amended by Act 2013, No. 631,§ 10, eff. 4/4/2013. Acts 1997, No. 434, § 6; 1999, No. 1246, § 6; 2007, No. 817, § 8.

(a) 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 two percent (2%) of the invoice price to a wholesaler or retailer, before discounts.

(b) (1) (A) The taxes levied by this section and § 26-57-1101 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 and § 26-57-1101 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 and § 26-57-1101 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 .

(c) 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 untaxed tobacco products.

Amended by Act 2019, No. 910,§ 4203, eff. 7/1/2019.

Amended by Act 2015, No. 1119,§ 14, eff. 4/6/2015.

Amended by Act 2013, No. 631,§ 10, eff. 4/4/2013.

Acts 1997, No. 434, § 6; 1999, No. 1246, § 6; 2007, No. 817, § 8.
Ark. Code Ann. § 26-57-216 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-216
Permits - Number and location - Background check required
Status: in_force

The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may determine the following in accordance with this subchapter: (1) The number of permits to be granted in the state; (2) (A) The locations thereof. (B) However, a retail, wholesale, or manufacturer permit shall not be issued to a residential address or for an address not zoned appropriately for the business seeking to secure the permit; and (3) (A) The persons to whom they are to be granted. (B) However, a permit shall not be issued to: (i) A person who has pleaded guilty or nolo contendere to or been found guilty of a felony; or (ii) A business owned or operated, in whole or in part, by a person who has pleaded guilty or nolo contendere to or been found guilty of a felony. (C) Arkansas Tobacco Control shall conduct a criminal justice background check on each permit applicant and application, utilizing its Arkansas Crime Information Center access as a law enforcement agency, in accordance with §§ 12-12-1008 - 12-12-1011 . Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 4, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 17, eff. 8/16/2013. Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503; Acts 1997, No. 1337, § 11.

The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may determine the following in accordance with this subchapter:

(1) The number of permits to be granted in the state;

(2) (A) The locations thereof. (B) However, a retail, wholesale, or manufacturer permit shall not be issued to a residential address or for an address not zoned appropriately for the business seeking to secure the permit; and

(A) The locations thereof.

(B) However, a retail, wholesale, or manufacturer permit shall not be issued to a residential address or for an address not zoned appropriately for the business seeking to secure the permit; and

(3) (A) The persons to whom they are to be granted. (B) However, a permit shall not be issued to: (i) A person who has pleaded guilty or nolo contendere to or been found guilty of a felony; or (ii) A business owned or operated, in whole or in part, by a person who has pleaded guilty or nolo contendere to or been found guilty of a felony. (C) Arkansas Tobacco Control shall conduct a criminal justice background check on each permit applicant and application, utilizing its Arkansas Crime Information Center access as a law enforcement agency, in accordance with §§ 12-12-1008 - 12-12-1011 .

(A) The persons to whom they are to be granted.

(B) However, a permit shall not be issued to: (i) A person who has pleaded guilty or nolo contendere to or been found guilty of a felony; or (ii) A business owned or operated, in whole or in part, by a person who has pleaded guilty or nolo contendere to or been found guilty of a felony.

(i) A person who has pleaded guilty or nolo contendere to or been found guilty of a felony; or

(ii) A business owned or operated, in whole or in part, by a person who has pleaded guilty or nolo contendere to or been found guilty of a felony.

(C) Arkansas Tobacco Control shall conduct a criminal justice background check on each permit applicant and application, utilizing its Arkansas Crime Information Center access as a law enforcement agency, in accordance with §§ 12-12-1008 - 12-12-1011 .

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

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

Amended by Act 2013, No. 1273,§ 17, eff. 8/16/2013.

Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503; Acts 1997, No. 1337, § 11.
Ark. Code Ann. § 26-28-305 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-305
Duty of county collector
Status: in_force

Under the system provided for in this subchapter, the county collector shall: (1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form; (2) Prepare the tax statements and tax receipts and collect the taxes; and (3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector. Acts 1993, No. 849, § 9.

Under the system provided for in this subchapter, the county collector shall:

(1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form;

(2) Prepare the tax statements and tax receipts and collect the taxes; and

(3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector.

Acts 1993, No. 849, § 9.
Ark. Code Ann. § 26-75-211 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-211
Notification required
Status: in_force

(a) As soon as is feasible, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of a tax and the effective dates of such an action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event. (b) (1) If any city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached. (2) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of sixty (60) days' notice by the secretary to sellers. Amended by Act 2019, No. 910,§ 4422, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1995, No. 565, § 8; 2003, No. 383, § 5; 2003, No. 1273, § 55.

(a) As soon as is feasible, and no later than ten (10) days following each of the events set forth in the ordinance with reference to the procedure for the adoption or abolition of a tax and the effective dates of such an action, the city clerk of the city shall notify the Secretary of the Department of Finance and Administration of such event.

(b) (1) If any city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached. (2) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of sixty (60) days' notice by the secretary to sellers.

(1) If any city in which a local sales and use tax has been imposed in the manner provided for in this subchapter shall thereafter change or alter its boundaries, the city clerk of the city shall forward to the secretary at least ninety (90) days before the effective date a certified copy of the ordinance adding or detaching territory from the city, which shall be accompanied by a map clearly showing the territory added or detached.

(2) After receipt of the ordinance and map, the tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first month of the calendar quarter following the expiration of sixty (60) days' notice by the secretary to sellers.

Amended by Act 2019, No. 910,§ 4422, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1995, No. 565, § 8; 2003, No. 383, § 5; 2003, No. 1273, § 55.
Ark. Code Ann. § 26-52-605 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-605
Election proceedings
Status: in_force

(a) The governing body of an Arkansas border city or town, as described in § 26-52-602 , by ordinance, may call a special election, or, upon petition of not less than ten percent (10%) of the qualified electors of the Arkansas border city or town, as determined by the number of votes cast in the Arkansas border city or town for all candidates for election to the Office of Governor of Arkansas in the immediately preceding general election, filed with the city clerk of the city or town petitioning that a special election be called, a special election shall be called in accordance with § 7-11-201 et seq. in the city or town on the question of the imposition of an additional state tax of one percent (1%) to be administered and collected as a local sales tax upon the gross receipts or gross proceeds derived from taxable sales within the border city or town under the provisions of this chapter, and the proceeds derived therefrom shall benefit the State of Arkansas in lieu of the state income tax law applying to the net taxable income derived by individuals who are residents of the border city or town. (b) The special election shall be called for the next special election date under § 7-11-205 following the adoption of the ordinance by the governing body of the city or town, or the filing of a petition requesting the special election. (c) Notice of the special election shall be given under § 7-5-202 . (d) The special election shall be held by the county board of election commissioners, and the special election judges and clerks shall be selected and the special election shall be conducted and the results shall be tabulated and certified in the manner now provided by law for the holding of elections in this state. (e) On the ballot shall be printed the following issue: Click here to view table. (f) [Repealed.] Amended by Act 2021, No. 610,§ 27, eff. 1/1/2022. Amended by Act 2021, No. 610,§ 26, eff. 1/1/2022. Acts 1977, No. 48, § 3; 1977, No. 177, § 1; A.S.A. 1947, § 84-1947; Acts 2005, No. 2145, § 66; 2007, No. 181, § 29; 2007, No. 1049, § 88; 2009, No. 1480, § 107.

(a) The governing body of an Arkansas border city or town, as described in § 26-52-602 , by ordinance, may call a special election, or, upon petition of not less than ten percent (10%) of the qualified electors of the Arkansas border city or town, as determined by the number of votes cast in the Arkansas border city or town for all candidates for election to the Office of Governor of Arkansas in the immediately preceding general election, filed with the city clerk of the city or town petitioning that a special election be called, a special election shall be called in accordance with § 7-11-201 et seq. in the city or town on the question of the imposition of an additional state tax of one percent (1%) to be administered and collected as a local sales tax upon the gross receipts or gross proceeds derived from taxable sales within the border city or town under the provisions of this chapter, and the proceeds derived therefrom shall benefit the State of Arkansas in lieu of the state income tax law applying to the net taxable income derived by individuals who are residents of the border city or town.

(b) The special election shall be called for the next special election date under § 7-11-205 following the adoption of the ordinance by the governing body of the city or town, or the filing of a petition requesting the special election.

(c) Notice of the special election shall be given under § 7-5-202 .

(d) The special election shall be held by the county board of election commissioners, and the special election judges and clerks shall be selected and the special election shall be conducted and the results shall be tabulated and certified in the manner now provided by law for the holding of elections in this state.

(e) On the ballot shall be printed the following issue: Click here to view table.

Click here to view table.

(f) [Repealed.]

Amended by Act 2021, No. 610,§ 27, eff. 1/1/2022.

Amended by Act 2021, No. 610,§ 26, eff. 1/1/2022.

Acts 1977, No. 48, § 3; 1977, No. 177, § 1; A.S.A. 1947, § 84-1947; Acts 2005, No. 2145, § 66; 2007, No. 181, § 29; 2007, No. 1049, § 88; 2009, No. 1480, § 107.

52_605_1-1 - Attachment
Ark. Code Ann. § 26-55-214 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-214
Distributor's license - Application and bond
Status: in_force

(a) To procure a distributor's license, every distributor shall file with the Secretary of the Department of Finance and Administration an application upon oath and in a form prescribed by the secretary, setting forth: (1) The name under which the distributor will transact business within the State of Arkansas; (2) The location, with street address, of its principal office or place of business within this state and all of its separate places of business within this state; and (3) The name and complete residence address of the owner or the names and addresses of the partners, if the distributor is a partnership, or the names and addresses of the principal officer, if the distributor is a corporation or association. (b) (1) Concurrent with the filing of an application for a distributor's license, every distributor shall file with the secretary a bond of the character stipulated and in the amount provided for in § 26-55-222 . (2) No license shall be issued upon any application unless accompanied by the bond, nor, if the applicant is a foreign corporation, unless it is at the time properly qualified under the laws of the State of Arkansas to do business therein. (c) The secretary shall keep and file all applications and bonds with an alphabetical index together with a record of all licensed distributors. Amended by Act 2019, No. 910,§ 3943, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3942, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3941, eff. 7/1/2019. Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 5; A.S.A. 1947, § 75-1109; Acts 2009, No. 655, §§ 43-45.

(a) To procure a distributor's license, every distributor shall file with the Secretary of the Department of Finance and Administration an application upon oath and in a form prescribed by the secretary, setting forth: (1) The name under which the distributor will transact business within the State of Arkansas; (2) The location, with street address, of its principal office or place of business within this state and all of its separate places of business within this state; and (3) The name and complete residence address of the owner or the names and addresses of the partners, if the distributor is a partnership, or the names and addresses of the principal officer, if the distributor is a corporation or association.

(1) The name under which the distributor will transact business within the State of Arkansas;

(2) The location, with street address, of its principal office or place of business within this state and all of its separate places of business within this state; and

(3) The name and complete residence address of the owner or the names and addresses of the partners, if the distributor is a partnership, or the names and addresses of the principal officer, if the distributor is a corporation or association.

(b) (1) Concurrent with the filing of an application for a distributor's license, every distributor shall file with the secretary a bond of the character stipulated and in the amount provided for in § 26-55-222 . (2) No license shall be issued upon any application unless accompanied by the bond, nor, if the applicant is a foreign corporation, unless it is at the time properly qualified under the laws of the State of Arkansas to do business therein.

(1) Concurrent with the filing of an application for a distributor's license, every distributor shall file with the secretary a bond of the character stipulated and in the amount provided for in § 26-55-222 .

(2) No license shall be issued upon any application unless accompanied by the bond, nor, if the applicant is a foreign corporation, unless it is at the time properly qualified under the laws of the State of Arkansas to do business therein.

(c) The secretary shall keep and file all applications and bonds with an alphabetical index together with a record of all licensed distributors.

Amended by Act 2019, No. 910,§ 3943, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3942, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3941, eff. 7/1/2019.

Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 5; A.S.A. 1947, § 75-1109; Acts 2009, No. 655, §§ 43-45.
Ark. Code Ann. § 26-61-112 — AR Code / Title 26 / Chapter 61 / Section 26-61-112
Exemption from tax
Status: in_force

Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment of all state taxes on the homestead and personal property owned by them, as provided for in § 26-3-306 , shall be exempt from the payment of the tax levied in this chapter if the amount of tax owed is less than five dollars ($5.00). Acts 1993, No. 1082, § 1; 1995, No. 1296, § 88.

Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment of all state taxes on the homestead and personal property owned by them, as provided for in § 26-3-306 , shall be exempt from the payment of the tax levied in this chapter if the amount of tax owed is less than five dollars ($5.00).

Acts 1993, No. 1082, § 1; 1995, No. 1296, § 88.
Ark. Code Ann. § 26-59-112 — AR Code / Title 26 / Chapter 59 / Section 26-59-112
Secretary to make return when no return filed
Status: in_force

If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes. Amended by Act 2019, No. 315,§ 3047, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4282, eff. 7/1/2019. Acts 1941, No. 136, § 23; A.S.A. 1947, § 63-122.

If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.

Amended by Act 2019, No. 315,§ 3047, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4282, eff. 7/1/2019.

Acts 1941, No. 136, § 23; A.S.A. 1947, § 63-122.
Ark. Code Ann. § 26-57-1401 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1401
Title
Status: in_force

This subchapter shall be known as the "Tobacco Products Reporting Act". Acts 2011, No. 836, § 19.

This subchapter shall be known as the "Tobacco Products Reporting Act".

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-26-802 — AR Code / Title 26 / Chapter 26 / Subchapter 8 / Section 26-26-802
Platting subdivisions for assessment purposes
Status: in_force

(a) Whenever it shall be made to appear to the satisfaction of the county court of any county that any section, or part of section of land in the county is in such small or irregular subdivisions as respects ownerships thereof, that the subdivisions or any of them cannot be accurately or conveniently designated in the assessment list or tax list in the usual or ordinary manner of designating subdivisions of land, it shall be the duty of the county court to order the county surveyor of the county to make and return to the county recorder of the county a plat, with accompanying marginal notes or footnotes, of the section or part section, whereupon it shall be the duty of the county surveyor to promptly comply with and obey such orders. (b) In the plats and by the marginal or footnotes which he or she shall make and return, he or she shall show the relative size and position of the several subdivisions and the area of each, which subdivisions shall be designated as "lots" and shall be numbered consecutively in like manner and order, insofar as practicable, as is done in the case of fractional sections in the surveys and plats made under the direction of the United States Bureau of Land Management. Acts 1887, No. 139, § 1, p. 243; C. & M. Dig., § 9930; A.S.A. 1947, § 84-453.

(a) Whenever it shall be made to appear to the satisfaction of the county court of any county that any section, or part of section of land in the county is in such small or irregular subdivisions as respects ownerships thereof, that the subdivisions or any of them cannot be accurately or conveniently designated in the assessment list or tax list in the usual or ordinary manner of designating subdivisions of land, it shall be the duty of the county court to order the county surveyor of the county to make and return to the county recorder of the county a plat, with accompanying marginal notes or footnotes, of the section or part section, whereupon it shall be the duty of the county surveyor to promptly comply with and obey such orders.

(b) In the plats and by the marginal or footnotes which he or she shall make and return, he or she shall show the relative size and position of the several subdivisions and the area of each, which subdivisions shall be designated as "lots" and shall be numbered consecutively in like manner and order, insofar as practicable, as is done in the case of fractional sections in the surveys and plats made under the direction of the United States Bureau of Land Management.

Acts 1887, No. 139, § 1, p. 243; C. & M. Dig., § 9930; A.S.A. 1947, § 84-453.
Ark. Code Ann. § 26-73-201 — AR Code / Title 26 / Chapter 73 / Subchapter 2 / Section 26-73-201
Unplatted lots taxed
Status: in_force

In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded. Acts 1875, No. 1, § 68, p. 1; C. & M. Dig., § 7580; Pope's Dig., § 9659; A.S.A. 1947, § 19-4502.

In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded.

Acts 1875, No. 1, § 68, p. 1; C. & M. Dig., § 7580; Pope's Dig., § 9659; A.S.A. 1947, § 19-4502.
Ark. Code Ann. § 26-58-129 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-129
Natural gas severance tax payment, apportionment of severance tax between royalty owner and producer, and authority for rulemaking
Status: in_force

(a) The severance tax on natural gas shall be paid in the manner provided in this chapter. (b) The portion of the severance tax that is required to be deducted from the royalty owner or other interest shall be calculated in the same manner as the portion of the severance tax borne by the producer. (c) The Department of Finance and Administration may promulgate the rules necessary to enforce the provisions of this act. Acts 2008 (1st Ex. Sess.), No. 4, § 10; 2008 (1st Ex. Sess.), No. 5, § 10.

(a) The severance tax on natural gas shall be paid in the manner provided in this chapter.

(b) The portion of the severance tax that is required to be deducted from the royalty owner or other interest shall be calculated in the same manner as the portion of the severance tax borne by the producer.

(c) The Department of Finance and Administration may promulgate the rules necessary to enforce the provisions of this act.

Acts 2008 (1st Ex. Sess.), No. 4, § 10; 2008 (1st Ex. Sess.), No. 5, § 10.
Ark. Code Ann. § 26-37-302 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-302
Payment required
Status: in_force

(a) To redeem a tax-delinquent parcel with the county collector or the Commissioner of State Lands or to purchase a tax-delinquent parcel at the Commissioner of State Lands' sale, the redeemer or purchaser of the tax-delinquent parcel shall pay all delinquent taxes, plus: (1) Ten percent (10%) simple interest for each year of delinquency; (2) A ten percent (10%) penalty for each year of the delinquency; and (3) The costs incurred by the county and the Commissioner of State Lands. (b) The penalties and interest shall accrue beginning on October 16 in the year of delinquency. (c) Payment to redeem a tax-delinquent parcel under this section shall be made by cash or certified funds, including without limitation a credit card, debit card, electronic check, escrow check, money order, cashier's check, or certified bank check if the redemption occurs: (1) Within thirty (30) days before the date of the scheduled tax-delinquent property auction; or (2) Within thirty (30) days before the sale date of the tax-delinquent parcel under bid in an unsold-property auction. (d) The Commissioner of State Lands may approve additional forms of payment by promulgation of rule. Amended by Act 2023, No. 241,§ 2, eff. 3/9/2023. Amended by Act 2019, No. 762,§ 2, eff. 7/24/2019. Amended by Act 2017, No. 152,§ 2, eff. 8/1/2017. Amended by Act 2013, No. 574,§ 2, eff. 8/16/2013. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 2011, No. 864, § 1.

(a) To redeem a tax-delinquent parcel with the county collector or the Commissioner of State Lands or to purchase a tax-delinquent parcel at the Commissioner of State Lands' sale, the redeemer or purchaser of the tax-delinquent parcel shall pay all delinquent taxes, plus: (1) Ten percent (10%) simple interest for each year of delinquency; (2) A ten percent (10%) penalty for each year of the delinquency; and (3) The costs incurred by the county and the Commissioner of State Lands.

(1) Ten percent (10%) simple interest for each year of delinquency;

(2) A ten percent (10%) penalty for each year of the delinquency; and

(3) The costs incurred by the county and the Commissioner of State Lands.

(b) The penalties and interest shall accrue beginning on October 16 in the year of delinquency.

(c) Payment to redeem a tax-delinquent parcel under this section shall be made by cash or certified funds, including without limitation a credit card, debit card, electronic check, escrow check, money order, cashier's check, or certified bank check if the redemption occurs: (1) Within thirty (30) days before the date of the scheduled tax-delinquent property auction; or (2) Within thirty (30) days before the sale date of the tax-delinquent parcel under bid in an unsold-property auction.

(1) Within thirty (30) days before the date of the scheduled tax-delinquent property auction; or

(2) Within thirty (30) days before the sale date of the tax-delinquent parcel under bid in an unsold-property auction.

(d) The Commissioner of State Lands may approve additional forms of payment by promulgation of rule.

Amended by Act 2023, No. 241,§ 2, eff. 3/9/2023.

Amended by Act 2019, No. 762,§ 2, eff. 7/24/2019.

Amended by Act 2017, No. 152,§ 2, eff. 8/1/2017.

Amended by Act 2013, No. 574,§ 2, eff. 8/16/2013.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 2011, No. 864, § 1.
Ark. Code Ann. § 26-4-201 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-201
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 1; A.S.A. 1947, § 84-4801.

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

Acts 1983, No. 276, § 1; A.S.A. 1947, § 84-4801.
Ark. Code Ann. § 26-50-101 — AR Code / Title 26 / Chapter 50 / Section 26-50-101
Definitions
Status: in_force

(a) As used in §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 , unless the context otherwise requires: (1) "Business corporation" means a corporation incorporated under the Arkansas Business Corporation Act, § 4-26-101 et seq.; (2) "Financial institution" means a state bank or national bank, a savings and loan association, or a building and loan association as defined in this section; (3) "National bank" means a bank chartered under the banking laws of the United States; (4) "Savings and loan association" or "building and loan association" means any financial institution or association established and operating under the authority of § 23-37-101 et seq., § 23-37-706 , or under any other appropriate state or federal law; and (5) "State bank" means a bank, trust company, or savings bank chartered under the banking laws of this state. (b) (1) It is the purpose of §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 to clarify the law relating to the taxation of state and national banks and savings and loan and building and loan associations chartered under state and federal law and to simplify and to broaden the tax base applicable to such financial institutions. (2) It is the intent of §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 to repeal the capital stock tax and, in lieu thereof, to tax state and national banks, savings and loan associations, and building and loan associations, under the existing tax laws generally applicable to business corporations. Amended by Act 2013, No. 1144,§ 6, eff. 8/16/2013. Acts 1973, No. 182, §§ 1, 2; A.S.A. 1947, §§ 84-487n, 84-2087.

(a) As used in §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 , unless the context otherwise requires: (1) "Business corporation" means a corporation incorporated under the Arkansas Business Corporation Act, § 4-26-101 et seq.; (2) "Financial institution" means a state bank or national bank, a savings and loan association, or a building and loan association as defined in this section; (3) "National bank" means a bank chartered under the banking laws of the United States; (4) "Savings and loan association" or "building and loan association" means any financial institution or association established and operating under the authority of § 23-37-101 et seq., § 23-37-706 , or under any other appropriate state or federal law; and (5) "State bank" means a bank, trust company, or savings bank chartered under the banking laws of this state.

(1) "Business corporation" means a corporation incorporated under the Arkansas Business Corporation Act, § 4-26-101 et seq.;

(2) "Financial institution" means a state bank or national bank, a savings and loan association, or a building and loan association as defined in this section;

(3) "National bank" means a bank chartered under the banking laws of the United States;

(4) "Savings and loan association" or "building and loan association" means any financial institution or association established and operating under the authority of § 23-37-101 et seq., § 23-37-706 , or under any other appropriate state or federal law; and

(5) "State bank" means a bank, trust company, or savings bank chartered under the banking laws of this state.

(b) (1) It is the purpose of §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 to clarify the law relating to the taxation of state and national banks and savings and loan and building and loan associations chartered under state and federal law and to simplify and to broaden the tax base applicable to such financial institutions. (2) It is the intent of §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 to repeal the capital stock tax and, in lieu thereof, to tax state and national banks, savings and loan associations, and building and loan associations, under the existing tax laws generally applicable to business corporations.

(1) It is the purpose of §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 to clarify the law relating to the taxation of state and national banks and savings and loan and building and loan associations chartered under state and federal law and to simplify and to broaden the tax base applicable to such financial institutions.

(2) It is the intent of §§ 26-26-1501 - 26-26-1504 , 26-51-303 , 26-51-407 , 26-51-408 , 26-52-305 , and 26-53-110 to repeal the capital stock tax and, in lieu thereof, to tax state and national banks, savings and loan associations, and building and loan associations, under the existing tax laws generally applicable to business corporations.

Amended by Act 2013, No. 1144,§ 6, eff. 8/16/2013.

Acts 1973, No. 182, §§ 1, 2; A.S.A. 1947, §§ 84-487n, 84-2087.
Ark. Code Ann. § 26-36-205 — AR Code / Title 26 / Chapter 36 / Subchapter 2 / Section 26-36-205
List of delinquent officers
Status: in_force

The county collectors shall make a delinquent list of all delinquent clerks and other officers required to pay to the county collectors the amount of revenue received by them, to be called a "list of delinquent officers". Rev. Stat., ch. 128, § 65; C. & M. Dig., § 10081; Pope's Dig., § 13842; A.S.A. 1947, § 84-1005.

The county collectors shall make a delinquent list of all delinquent clerks and other officers required to pay to the county collectors the amount of revenue received by them, to be called a "list of delinquent officers".

Rev. Stat., ch. 128, § 65; C. & M. Dig., § 10081; Pope's Dig., § 13842; A.S.A. 1947, § 84-1005.
Ark. Code Ann. § 26-51-805 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-805
Consolidated corporate returns
Status: in_force

(a) (1) All corporations which are eligible members of an affiliated group as that term is defined in 26 U.S.C. § 1504(a) and (b) as of January 1, 1989, which affiliated group files a federal consolidated corporate income tax return pursuant to 26 U.S.C. §§ 1501 - 1505 as of January 1, 1989, may elect to file a consolidated Arkansas corporate income tax return. (2) However, only corporations in the affiliated group that have gross income from sources within the State of Arkansas that is subject to taxation under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be eligible to file consolidated corporate income tax returns in Arkansas. (b) (1) All corporations in the affiliated group which are eligible to file an Arkansas consolidated income tax return must consent to, and join in, the filing of the consolidated return prior to the last day for filing the return, as may be extended. (2) The making of the consolidated income tax return shall be deemed as consent of each eligible corporation in the affiliated group. (c) When filing an Arkansas consolidated corporate income tax return, a complete copy of the federal consolidated corporate income tax return filed with the Internal Revenue Service for that taxable year must be attached to the Arkansas return. (d) (1) The election to file an Arkansas consolidated corporate income tax return for any income year shall require the filing of consolidated corporate income tax returns for all subsequent income years so long as the individual corporations remain members of the affiliated group unless the Secretary of the Department of Finance and Administration consents to the filing of separate returns by any members of the affiliated group. (2) However, in the event that the General Assembly amends or supplements the Income Tax Act of 1929, § 26-51-101 et seq., in a manner which would substantially alter the method of allocating or apportioning net income or loss subject to the Income Tax Act of 1929, § 26-51-101 et seq., or in computing the tax due from the affiliated group, then the affiliated group may revoke the election to file an Arkansas consolidated corporate income tax return effective for the income year to which any such change to the Income Tax Act of 1929, § 26-51-101 et seq., is effective. (e) In any case of two (2) or more corporations, whether or not affiliated, owned, or controlled directly or indirectly by the same interests, the secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such corporations if he or she determines that the distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income to any such corporation. This subsection is based upon the concept of 26 U.S.C. § 482 as of January 1, 1989, as that section applies to corporations. (f) In computing Arkansas consolidated taxable income or loss to which the tax rate is applied, the separate net income or loss of each corporation which is entitled to be included in the affiliated group shall be included in the consolidated net income or loss to the extent that its net income or loss is separately apportioned or allocated to the State of Arkansas in accordance with the provisions of the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq. (g) This section is specifically designed to clarify the filing of consolidated corporate income tax returns with the Revenue Division of the Department of Finance and Administration and is to amend the Income Tax Act of 1929, § 26-51-101 et seq. This section is based upon the concept of filing federal consolidated income tax returns. Amended by Act 2019, No. 910,§ 3735, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3734, eff. 7/1/2019. Acts 1979, No. 708, §§ 1-6; A.S.A. 1947, §§ 84-2025.1 -- 84-2025.6; Acts 1989, No. 826, §§ 33, 34.

(a) (1) All corporations which are eligible members of an affiliated group as that term is defined in 26 U.S.C. § 1504(a) and (b) as of January 1, 1989, which affiliated group files a federal consolidated corporate income tax return pursuant to 26 U.S.C. §§ 1501 - 1505 as of January 1, 1989, may elect to file a consolidated Arkansas corporate income tax return. (2) However, only corporations in the affiliated group that have gross income from sources within the State of Arkansas that is subject to taxation under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be eligible to file consolidated corporate income tax returns in Arkansas.

(1) All corporations which are eligible members of an affiliated group as that term is defined in 26 U.S.C. § 1504(a) and (b) as of January 1, 1989, which affiliated group files a federal consolidated corporate income tax return pursuant to 26 U.S.C. §§ 1501 - 1505 as of January 1, 1989, may elect to file a consolidated Arkansas corporate income tax return.

(2) However, only corporations in the affiliated group that have gross income from sources within the State of Arkansas that is subject to taxation under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., shall be eligible to file consolidated corporate income tax returns in Arkansas.

(b) (1) All corporations in the affiliated group which are eligible to file an Arkansas consolidated income tax return must consent to, and join in, the filing of the consolidated return prior to the last day for filing the return, as may be extended. (2) The making of the consolidated income tax return shall be deemed as consent of each eligible corporation in the affiliated group.

(1) All corporations in the affiliated group which are eligible to file an Arkansas consolidated income tax return must consent to, and join in, the filing of the consolidated return prior to the last day for filing the return, as may be extended.

(2) The making of the consolidated income tax return shall be deemed as consent of each eligible corporation in the affiliated group.

(c) When filing an Arkansas consolidated corporate income tax return, a complete copy of the federal consolidated corporate income tax return filed with the Internal Revenue Service for that taxable year must be attached to the Arkansas return.

(d) (1) The election to file an Arkansas consolidated corporate income tax return for any income year shall require the filing of consolidated corporate income tax returns for all subsequent income years so long as the individual corporations remain members of the affiliated group unless the Secretary of the Department of Finance and Administration consents to the filing of separate returns by any members of the affiliated group. (2) However, in the event that the General Assembly amends or supplements the Income Tax Act of 1929, § 26-51-101 et seq., in a manner which would substantially alter the method of allocating or apportioning net income or loss subject to the Income Tax Act of 1929, § 26-51-101 et seq., or in computing the tax due from the affiliated group, then the affiliated group may revoke the election to file an Arkansas consolidated corporate income tax return effective for the income year to which any such change to the Income Tax Act of 1929, § 26-51-101 et seq., is effective.

(1) The election to file an Arkansas consolidated corporate income tax return for any income year shall require the filing of consolidated corporate income tax returns for all subsequent income years so long as the individual corporations remain members of the affiliated group unless the Secretary of the Department of Finance and Administration consents to the filing of separate returns by any members of the affiliated group.

(2) However, in the event that the General Assembly amends or supplements the Income Tax Act of 1929, § 26-51-101 et seq., in a manner which would substantially alter the method of allocating or apportioning net income or loss subject to the Income Tax Act of 1929, § 26-51-101 et seq., or in computing the tax due from the affiliated group, then the affiliated group may revoke the election to file an Arkansas consolidated corporate income tax return effective for the income year to which any such change to the Income Tax Act of 1929, § 26-51-101 et seq., is effective.

(e) In any case of two (2) or more corporations, whether or not affiliated, owned, or controlled directly or indirectly by the same interests, the secretary may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such corporations if he or she determines that the distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income to any such corporation. This subsection is based upon the concept of 26 U.S.C. § 482 as of January 1, 1989, as that section applies to corporations.

(f) In computing Arkansas consolidated taxable income or loss to which the tax rate is applied, the separate net income or loss of each corporation which is entitled to be included in the affiliated group shall be included in the consolidated net income or loss to the extent that its net income or loss is separately apportioned or allocated to the State of Arkansas in accordance with the provisions of the Uniform Division of Income for Tax Purposes Act, § 26-51-701 et seq.

(g) This section is specifically designed to clarify the filing of consolidated corporate income tax returns with the Revenue Division of the Department of Finance and Administration and is to amend the Income Tax Act of 1929, § 26-51-101 et seq. This section is based upon the concept of filing federal consolidated income tax returns.

Amended by Act 2019, No. 910,§ 3735, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3734, eff. 7/1/2019.

Acts 1979, No. 708, §§ 1-6; A.S.A. 1947, §§ 84-2025.1 -- 84-2025.6; Acts 1989, No. 826, §§ 33, 34.
Ark. Code Ann. § 26-51-1306 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1306
Withholding return and payment for racing winnings
Status: in_force

Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file, within sixty (60) days after the termination of its racing season, a withholding return as prescribed by the Secretary of the Department of Finance and Administration and pay over to the secretary the full amount required to be deducted and withheld from the racing winnings by the franchise holder for the income year. Amended by Act 2019, No. 910,§ 3777, eff. 7/1/2019. Acts 1987, No. 899, § 5; 2007, No. 732, § 4.

Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file, within sixty (60) days after the termination of its racing season, a withholding return as prescribed by the Secretary of the Department of Finance and Administration and pay over to the secretary the full amount required to be deducted and withheld from the racing winnings by the franchise holder for the income year.

Amended by Act 2019, No. 910,§ 3777, eff. 7/1/2019.

Acts 1987, No. 899, § 5; 2007, No. 732, § 4.
Ark. Code Ann. § 26-53-147 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-147
Heavy equipment
Status: in_force

(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter. (b) The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration. (c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid. Amended by Act 2019, No. 910,§ 3927, eff. 7/1/2019. Acts 2005, No. 1693, § 2; 2009, No. 682, § 2.

(a) Every person purchasing heavy equipment as defined in § 26-52-318 for storage or use within this state from a dealer located outside of this state, and who does not pay tax to the out-of-state dealer, is liable for the use tax imposed by this chapter.

(b) The purchaser shall pay the use tax to the Secretary of the Department of Finance and Administration.

(c) If the purchaser pays the use tax to an out-of-state dealer, the purchaser shall present proof to the secretary that the Arkansas use tax has been paid.

Amended by Act 2019, No. 910,§ 3927, eff. 7/1/2019.

Acts 2005, No. 1693, § 2; 2009, No. 682, § 2.
Ark. Code Ann. § 26-59-103 — AR Code / Title 26 / Chapter 59 / Section 26-59-103
Chapter to remain in effect while United States Government imposes estate tax
Status: in_force

This chapter shall remain in force and effect so long as the United States Government retains in full force and effect, as a part of the revenue laws of the United States, the present federal estate tax, and this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. § 2011 [repealed] is repealed completely for the estates of decedents dying on or after January 1, 2005. Acts 1941, No. 136, § 46; A.S.A. 1947, § 63-145; Acts 2003, No. 645, § 1.

This chapter shall remain in force and effect so long as the United States Government retains in full force and effect, as a part of the revenue laws of the United States, the present federal estate tax, and this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. § 2011 [repealed] is repealed completely for the estates of decedents dying on or after January 1, 2005.

Acts 1941, No. 136, § 46; A.S.A. 1947, § 63-145; Acts 2003, No. 645, § 1.
Ark. Code Ann. § 26-78-117 — AR Code / Title 26 / Chapter 78 / Section 26-78-117
Issuance of refunding bonds
Status: in_force

(a) Revenue bonds may be issued for the purpose of refunding any obligations issued under this chapter. The refunding bonds may be combined into a single issue with bonds issued under the provisions of this chapter for the purpose of providing funds for financing additional construction and reconstruction work specified in this chapter. When bonds are issued for refunding purposes, the refunding bonds may either be sold or delivered in exchange for the bonds being refunded. If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited into escrow for the retirement thereof. (b) All bonds issued under this section in all respects shall be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of such bonds. The order or ordinance under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby. Acts 1965, No. 446, § 12; A.S.A. 1947, § 76-2312.

(a) Revenue bonds may be issued for the purpose of refunding any obligations issued under this chapter. The refunding bonds may be combined into a single issue with bonds issued under the provisions of this chapter for the purpose of providing funds for financing additional construction and reconstruction work specified in this chapter. When bonds are issued for refunding purposes, the refunding bonds may either be sold or delivered in exchange for the bonds being refunded. If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited into escrow for the retirement thereof.

(b) All bonds issued under this section in all respects shall be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of such bonds. The order or ordinance under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby.

Acts 1965, No. 446, § 12; A.S.A. 1947, § 76-2312.
Ark. Code Ann. § 26-51-907 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-907
Withholding tables
Status: in_force

The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits. Amended by Act 2019, No. 910,§ 3756, eff. 7/1/2019. Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.

The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits.

Amended by Act 2019, No. 910,§ 3756, eff. 7/1/2019.

Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.
Ark. Code Ann. § 26-51-2804 — AR Code / Title 26 / Chapter 51 / Subchapter 28 / Section 26-51-2804
Rules
Status: in_force

(a) The Department of Finance and Administration may adopt rules to implement and administer this subchapter and to enable the certification of the income tax credit amount earned by each eligible taxpayer. (b) The Department of Commerce shall adopt rules to: (1) Permit verification of an eligible taxpayer's railroad track maintenance expenditures for purposes of claiming the income tax credit allowed under this subchapter; (2) Provide for the approval of railroad track maintenance expenditures before a project commences; and (3) (A) Provide for a certificate of verification upon the completion of a project that uses railroad track maintenance expenditures. (B) The certificate of verification provided for by rule under this subsection shall satisfy all requirements of the Department of Finance and Administration pertaining to the eligibility of the person claiming an income tax credit under this subchapter. Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.

(a) The Department of Finance and Administration may adopt rules to implement and administer this subchapter and to enable the certification of the income tax credit amount earned by each eligible taxpayer.

(b) The Department of Commerce shall adopt rules to: (1) Permit verification of an eligible taxpayer's railroad track maintenance expenditures for purposes of claiming the income tax credit allowed under this subchapter; (2) Provide for the approval of railroad track maintenance expenditures before a project commences; and (3) (A) Provide for a certificate of verification upon the completion of a project that uses railroad track maintenance expenditures. (B) The certificate of verification provided for by rule under this subsection shall satisfy all requirements of the Department of Finance and Administration pertaining to the eligibility of the person claiming an income tax credit under this subchapter.

(1) Permit verification of an eligible taxpayer's railroad track maintenance expenditures for purposes of claiming the income tax credit allowed under this subchapter;

(2) Provide for the approval of railroad track maintenance expenditures before a project commences; and

(3) (A) Provide for a certificate of verification upon the completion of a project that uses railroad track maintenance expenditures. (B) The certificate of verification provided for by rule under this subsection shall satisfy all requirements of the Department of Finance and Administration pertaining to the eligibility of the person claiming an income tax credit under this subchapter.

(A) Provide for a certificate of verification upon the completion of a project that uses railroad track maintenance expenditures.

(B) The certificate of verification provided for by rule under this subsection shall satisfy all requirements of the Department of Finance and Administration pertaining to the eligibility of the person claiming an income tax credit under this subchapter.

Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
Ark. Code Ann. § 26-74-501 — AR Code / Title 26 / Chapter 74 / Subchapter 5 / Section 26-74-501
Levy of tax
Status: in_force

Any county that does not levy a tax under § 14-20-112 and in which there is not located a city that levies a tax under § 26-75-602 or § 26-75-701 , by either an ordinance of the county quorum court under § 26-74-502(a) or through petition under § 26-74-502(b) may levy a tax in the amount necessary for the payment of bonds issued or indebtedness incurred by the county public facilities board for the purposes prescribed in this subchapter, but in no event to exceed two percent (2%) upon the gross receipts or gross proceeds from either or both of the following: (1) (A) Gross receipts or gross proceeds from the renting, leasing, or furnishing of hotel, motel, or short-term condominium rental accommodations for sleeping, meeting, or party room facilities for profit in the county. (B) Subdivision (1)(A) of this section does not include the rental or lease of accommodations described in subdivision (1)(A) of this section for a period of thirty (30) days or more; and (2) (A) The portion of gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, and similar businesses as shall be defined in the levying ordinance. (B) The tax levied under this section shall not apply to the gross receipts or gross proceeds of fraternal organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023. Amended by Act 2023, No. 190,§ 1, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act. Acts 1991, No. 1091, § 1; 1992 (1st Ex. Sess.), No. 46, § 1.

Any county that does not levy a tax under § 14-20-112 and in which there is not located a city that levies a tax under § 26-75-602 or § 26-75-701 , by either an ordinance of the county quorum court under § 26-74-502(a) or through petition under § 26-74-502(b) may levy a tax in the amount necessary for the payment of bonds issued or indebtedness incurred by the county public facilities board for the purposes prescribed in this subchapter, but in no event to exceed two percent (2%) upon the gross receipts or gross proceeds from either or both of the following:

(1) (A) Gross receipts or gross proceeds from the renting, leasing, or furnishing of hotel, motel, or short-term condominium rental accommodations for sleeping, meeting, or party room facilities for profit in the county. (B) Subdivision (1)(A) of this section does not include the rental or lease of accommodations described in subdivision (1)(A) of this section for a period of thirty (30) days or more; and

(A) Gross receipts or gross proceeds from the renting, leasing, or furnishing of hotel, motel, or short-term condominium rental accommodations for sleeping, meeting, or party room facilities for profit in the county.

(B) Subdivision (1)(A) of this section does not include the rental or lease of accommodations described in subdivision (1)(A) of this section for a period of thirty (30) days or more; and

(2) (A) The portion of gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, and similar businesses as shall be defined in the levying ordinance. (B) The tax levied under this section shall not apply to the gross receipts or gross proceeds of fraternal organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023.

(A) The portion of gross receipts or gross proceeds received from the sale of prepared food and beverages for on-premises or off-premises consumption by restaurants, cafes, cafeterias, delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery store-restaurants, and similar businesses as shall be defined in the levying ordinance.

(B) The tax levied under this section shall not apply to the gross receipts or gross proceeds of fraternal organizations qualified under 26 U.S.C. § 501(c)(3) , as it existed on January 1, 2023.

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

Acts 1991, No. 1091, § 1; 1992 (1st Ex. Sess.), No. 46, § 1.
Ark. Code Ann. § 26-18-312 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-312
Signatures on electronic forms
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports in digital or other electronic form. (b) Until such time as such procedures are in place, the secretary may: (1) Waive the requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules; or (2) Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules. Amended by Act 2019, No. 315,§ 2941, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3626, eff. 7/1/2019. Acts 1999, No. 1126, § 3.

(a) The Secretary of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports in digital or other electronic form.

(b) Until such time as such procedures are in place, the secretary may: (1) Waive the requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules; or (2) Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules.

(1) Waive the requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules; or

(2) Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules.

Amended by Act 2019, No. 315,§ 2941, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3626, eff. 7/1/2019.

Acts 1999, No. 1126, § 3.
Ark. Code Ann. § 26-2-110 — AR Code / Title 26 / Chapter 2 / Section 26-2-110
Improper tax collecting
Status: in_force

If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony. Acts 1873, No. 124, § 83, p. 294; C. & M. Dig., § 10171; Pope's Dig., § 13953; Acts 1975, No. 928, § 26; A.S.A. 1947, § 84-1610.

If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.

Acts 1873, No. 124, § 83, p. 294; C. & M. Dig., § 10171; Pope's Dig., § 13953; Acts 1975, No. 928, § 26; A.S.A. 1947, § 84-1610.
Ark. Code Ann. § 26-57-1215 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1215
Forfeiture includes cash contents
Status: in_force

The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State of Arkansas as an additional penalty and shall be in addition to all other penalties provided for under this subchapter. Acts 1997, No. 928, § 15.

The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State of Arkansas as an additional penalty and shall be in addition to all other penalties provided for under this subchapter.

Acts 1997, No. 928, § 15.
Ark. Code Ann. § 26-55-803 — AR Code / Title 26 / Chapter 55 / Subchapter 8 / Section 26-55-803
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4003, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4002, eff. 7/1/2019. Acts 1965, No. 573, § 1; A.S.A. 1947, § 75-1172; Acts 1987, No. 803, § 9; 1993, No. 618, § 11.

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4003, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4002, eff. 7/1/2019.

Acts 1965, No. 573, § 1; A.S.A. 1947, § 75-1172; Acts 1987, No. 803, § 9; 1993, No. 618, § 11.
Ark. Code Ann. § 26-75-610 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-610
Nature of bonds generally
Status: in_force

(a) (1) The bonds shall not be general obligations of the city involved, but shall be special obligations secured and payable as provided in this subchapter. (2) In no event shall the bonds constitute an indebtedness of the city within the meaning of any constitutional or statutory limitation. (b) The principal of and interest on all bonds issued under the authority of this subchapter shall be secured by a pledge of and shall be payable from all or any part of the revenues derived from the tax levied by the city pursuant to this subchapter or from all or any part of the revenues derived from the operation of the convention center project involved. (c) The ordinance authorizing the issuance of bonds together with this subchapter shall constitute a contract by and between the city and the holders and registered owners of all bonds issued by the city under the authority of this subchapter, which contract and all covenants, agreements, and obligations therein, shall be promptly performed in strict compliance with the terms and provisions of the contract. (d) The contract and all rights of the holders and registered owners of the bonds and the obligations of the city may be enforced by mandamus or any other appropriate proceeding at law or in equity. (e) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this subchapter. Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 9.

(a) (1) The bonds shall not be general obligations of the city involved, but shall be special obligations secured and payable as provided in this subchapter. (2) In no event shall the bonds constitute an indebtedness of the city within the meaning of any constitutional or statutory limitation.

(1) The bonds shall not be general obligations of the city involved, but shall be special obligations secured and payable as provided in this subchapter.

(2) In no event shall the bonds constitute an indebtedness of the city within the meaning of any constitutional or statutory limitation.

(b) The principal of and interest on all bonds issued under the authority of this subchapter shall be secured by a pledge of and shall be payable from all or any part of the revenues derived from the tax levied by the city pursuant to this subchapter or from all or any part of the revenues derived from the operation of the convention center project involved.

(c) The ordinance authorizing the issuance of bonds together with this subchapter shall constitute a contract by and between the city and the holders and registered owners of all bonds issued by the city under the authority of this subchapter, which contract and all covenants, agreements, and obligations therein, shall be promptly performed in strict compliance with the terms and provisions of the contract.

(d) The contract and all rights of the holders and registered owners of the bonds and the obligations of the city may be enforced by mandamus or any other appropriate proceeding at law or in equity.

(e) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this subchapter.

Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 9.
Ark. Code Ann. § 26-51-905 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-905
Withholding of tax
Status: in_force

(a) (1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer. (2) The full amount deducted and withheld from any employee's wages during the income year shall be credited against the tax liability of the employee under the Income Tax Act of 1929, § 26-51-101 et seq., for that year. (b) (1) Notwithstanding the provisions of subsection (a) of this section, every employer who withholds less than one thousand dollars ($1,000) for a full year's withholding shall report and remit annually on a date specified by the secretary any amounts so withheld by the employer. (2) An employer shall be advised by the secretary of the employer's classification and shall report as classified until such time as the employer advises the secretary in writing that the employer no longer has employees or the employer is closing the business. (3) However, it shall be the duty of the employer to report to the secretary at the end of each income year all wages paid to any such employees on the same forms provided in this subchapter for making employer annual withholding statements in order that the secretary may determine the tax liability, if any, of those employees during that income year. (c) (1) (A) For purposes of this subchapter, the payment of unemployment compensation benefits or unemployment insurance benefits shall be treated as the payment of wages by an employer to an employee if: (i) The payment is of the type included in "gross income" under § 26-51-404(a)(1)(G) or § 26-51-404(a)(1)(H) ; and (ii) The recipient of the payment has requested that the payment be subject to withholding under this subchapter by the agency receiving the application for unemployment compensation benefits or unemployment insurance benefits. (B) The amount to be deducted and withheld from a payment under subdivision (c)(1)(A) of this section is four and five-tenths percent (4.5%) of the payment. (2) A person applying for unemployment compensation benefits or unemployment insurance benefits shall be informed by the agency receiving the application of the taxability of the unemployment compensation benefits or unemployment insurance benefits and the option to request withholding under this subchapter. (3) The recipient of unemployment compensation benefits or unemployment insurance benefits shall be permitted to change his or her previously elected withholding status. (4) An agency required to deduct and withhold under this subsection is not liable under § 26-51-916 for the amounts required to be deducted and withheld. (5) This subsection shall not be construed to require the Division of Workforce Services to deduct, withhold, or remit any amount under the income tax withholding act or the income tax levy of any state other than Arkansas. Amended by Act 2021, No. 283,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 3754, eff. 7/1/2019. Acts 1965, No. 132, § 3; 1968 (1st Ex. Sess.), No. 61, § 1; 1969, No. 122, § 1; 1981, No. 851, § 1; A.S.A. 1947, § 84-2076; 2003, No. 1017, § 2.

(a) (1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer. (2) The full amount deducted and withheld from any employee's wages during the income year shall be credited against the tax liability of the employee under the Income Tax Act of 1929, § 26-51-101 et seq., for that year.

(1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer.

(2) The full amount deducted and withheld from any employee's wages during the income year shall be credited against the tax liability of the employee under the Income Tax Act of 1929, § 26-51-101 et seq., for that year.

(b) (1) Notwithstanding the provisions of subsection (a) of this section, every employer who withholds less than one thousand dollars ($1,000) for a full year's withholding shall report and remit annually on a date specified by the secretary any amounts so withheld by the employer. (2) An employer shall be advised by the secretary of the employer's classification and shall report as classified until such time as the employer advises the secretary in writing that the employer no longer has employees or the employer is closing the business. (3) However, it shall be the duty of the employer to report to the secretary at the end of each income year all wages paid to any such employees on the same forms provided in this subchapter for making employer annual withholding statements in order that the secretary may determine the tax liability, if any, of those employees during that income year.

(1) Notwithstanding the provisions of subsection (a) of this section, every employer who withholds less than one thousand dollars ($1,000) for a full year's withholding shall report and remit annually on a date specified by the secretary any amounts so withheld by the employer.

(2) An employer shall be advised by the secretary of the employer's classification and shall report as classified until such time as the employer advises the secretary in writing that the employer no longer has employees or the employer is closing the business.

(3) However, it shall be the duty of the employer to report to the secretary at the end of each income year all wages paid to any such employees on the same forms provided in this subchapter for making employer annual withholding statements in order that the secretary may determine the tax liability, if any, of those employees during that income year.

(c) (1) (A) For purposes of this subchapter, the payment of unemployment compensation benefits or unemployment insurance benefits shall be treated as the payment of wages by an employer to an employee if: (i) The payment is of the type included in "gross income" under § 26-51-404(a)(1)(G) or § 26-51-404(a)(1)(H) ; and (ii) The recipient of the payment has requested that the payment be subject to withholding under this subchapter by the agency receiving the application for unemployment compensation benefits or unemployment insurance benefits. (B) The amount to be deducted and withheld from a payment under subdivision (c)(1)(A) of this section is four and five-tenths percent (4.5%) of the payment. (2) A person applying for unemployment compensation benefits or unemployment insurance benefits shall be informed by the agency receiving the application of the taxability of the unemployment compensation benefits or unemployment insurance benefits and the option to request withholding under this subchapter. (3) The recipient of unemployment compensation benefits or unemployment insurance benefits shall be permitted to change his or her previously elected withholding status. (4) An agency required to deduct and withhold under this subsection is not liable under § 26-51-916 for the amounts required to be deducted and withheld. (5) This subsection shall not be construed to require the Division of Workforce Services to deduct, withhold, or remit any amount under the income tax withholding act or the income tax levy of any state other than Arkansas.

(1) (A) For purposes of this subchapter, the payment of unemployment compensation benefits or unemployment insurance benefits shall be treated as the payment of wages by an employer to an employee if: (i) The payment is of the type included in "gross income" under § 26-51-404(a)(1)(G) or § 26-51-404(a)(1)(H) ; and (ii) The recipient of the payment has requested that the payment be subject to withholding under this subchapter by the agency receiving the application for unemployment compensation benefits or unemployment insurance benefits. (B) The amount to be deducted and withheld from a payment under subdivision (c)(1)(A) of this section is four and five-tenths percent (4.5%) of the payment.

(A) For purposes of this subchapter, the payment of unemployment compensation benefits or unemployment insurance benefits shall be treated as the payment of wages by an employer to an employee if: (i) The payment is of the type included in "gross income" under § 26-51-404(a)(1)(G) or § 26-51-404(a)(1)(H) ; and (ii) The recipient of the payment has requested that the payment be subject to withholding under this subchapter by the agency receiving the application for unemployment compensation benefits or unemployment insurance benefits.

(i) The payment is of the type included in "gross income" under § 26-51-404(a)(1)(G) or § 26-51-404(a)(1)(H) ; and

(ii) The recipient of the payment has requested that the payment be subject to withholding under this subchapter by the agency receiving the application for unemployment compensation benefits or unemployment insurance benefits.

(B) The amount to be deducted and withheld from a payment under subdivision (c)(1)(A) of this section is four and five-tenths percent (4.5%) of the payment.

(2) A person applying for unemployment compensation benefits or unemployment insurance benefits shall be informed by the agency receiving the application of the taxability of the unemployment compensation benefits or unemployment insurance benefits and the option to request withholding under this subchapter.

(3) The recipient of unemployment compensation benefits or unemployment insurance benefits shall be permitted to change his or her previously elected withholding status.

(4) An agency required to deduct and withhold under this subsection is not liable under § 26-51-916 for the amounts required to be deducted and withheld.

(5) This subsection shall not be construed to require the Division of Workforce Services to deduct, withhold, or remit any amount under the income tax withholding act or the income tax levy of any state other than Arkansas.

Amended by Act 2021, No. 283,§ 2, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 3754, eff. 7/1/2019.

Acts 1965, No. 132, § 3; 1968 (1st Ex. Sess.), No. 61, § 1; 1969, No. 122, § 1; 1981, No. 851, § 1; A.S.A. 1947, § 84-2076; 2003, No. 1017, § 2.
Ark. Code Ann. § 26-36-308 — AR Code / Title 26 / Chapter 36 / Subchapter 3 / Section 26-36-308
Procedure for setoff generally
Status: in_force

(a) (1) A claimant agency seeking to attempt collection of a debt through setoff shall notify, in writing, the Revenue Division of the Department of Finance and Administration and supply the debtor's name, Social Security number, and any other information necessary to identify the debtor whose refund is sought to be set off. (2) Notification to the division and the furnishing of identifying information must occur on or before December 1 in the year preceding the calendar year during which the refund would be paid. Additionally, subject to the notification deadline specified, the notification shall be effective only to initiate setoff for claims against refunds that would be made in the calendar year subsequent to the year in which notification is made to the division. (b) (1) The division shall determine whether the debtor to the claimant agency is entitled to a refund. (2) Upon determination by the division that a debtor specified by a claimant agency qualifies for such a refund and that a refund is pending, the division shall specify its sum and indicate the debtor's address as listed on the tax return. (3) Each claimant agency must submit all claims for any year for collection under this subchapter to the division at one (1) time. (4) Claims to be set off shall be submitted in a form compatible with the data processing equipment of the division, or the submitting claimant agency shall pay the actual cost of converting their list of claims to a form which can be used by the division for effecting setoff. (c) Unless stayed by court order, the division shall, upon certification as provided in this subchapter, set off the certified debt against the refund to which the debtor would otherwise be entitled. Acts 1983, No. 372, § 6; A.S.A. 1947, § 84-4906; Acts 1993, No. 403, § 22.

(a) (1) A claimant agency seeking to attempt collection of a debt through setoff shall notify, in writing, the Revenue Division of the Department of Finance and Administration and supply the debtor's name, Social Security number, and any other information necessary to identify the debtor whose refund is sought to be set off. (2) Notification to the division and the furnishing of identifying information must occur on or before December 1 in the year preceding the calendar year during which the refund would be paid. Additionally, subject to the notification deadline specified, the notification shall be effective only to initiate setoff for claims against refunds that would be made in the calendar year subsequent to the year in which notification is made to the division.

(1) A claimant agency seeking to attempt collection of a debt through setoff shall notify, in writing, the Revenue Division of the Department of Finance and Administration and supply the debtor's name, Social Security number, and any other information necessary to identify the debtor whose refund is sought to be set off.

(2) Notification to the division and the furnishing of identifying information must occur on or before December 1 in the year preceding the calendar year during which the refund would be paid. Additionally, subject to the notification deadline specified, the notification shall be effective only to initiate setoff for claims against refunds that would be made in the calendar year subsequent to the year in which notification is made to the division.

(b) (1) The division shall determine whether the debtor to the claimant agency is entitled to a refund. (2) Upon determination by the division that a debtor specified by a claimant agency qualifies for such a refund and that a refund is pending, the division shall specify its sum and indicate the debtor's address as listed on the tax return. (3) Each claimant agency must submit all claims for any year for collection under this subchapter to the division at one (1) time. (4) Claims to be set off shall be submitted in a form compatible with the data processing equipment of the division, or the submitting claimant agency shall pay the actual cost of converting their list of claims to a form which can be used by the division for effecting setoff.

(1) The division shall determine whether the debtor to the claimant agency is entitled to a refund.

(2) Upon determination by the division that a debtor specified by a claimant agency qualifies for such a refund and that a refund is pending, the division shall specify its sum and indicate the debtor's address as listed on the tax return.

(3) Each claimant agency must submit all claims for any year for collection under this subchapter to the division at one (1) time.

(4) Claims to be set off shall be submitted in a form compatible with the data processing equipment of the division, or the submitting claimant agency shall pay the actual cost of converting their list of claims to a form which can be used by the division for effecting setoff.

(c) Unless stayed by court order, the division shall, upon certification as provided in this subchapter, set off the certified debt against the refund to which the debtor would otherwise be entitled.

Acts 1983, No. 372, § 6; A.S.A. 1947, § 84-4906; Acts 1993, No. 403, § 22.
Ark. Code Ann. § 26-52-437 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-437
Textbooks and instructional materials for public schools - Definition
Status: in_force

(a) (1) As used in this section, "instructional materials" includes: (A) Traditional books, sheet music, and trade books in printed and bound form; (B) Activity-oriented educational programs that may include manipulatives; (C) Hand-held calculators; (D) Technology-based educational materials and electronic software that require the use of electronic equipment in order to be used in the learning process and the equipment required to make use of these materials; (E) Maps, globes, art supplies, workbooks, flash cards, educational blocks, educational models, manipulatives, and charts for classroom use; (F) Video tapes, DVDs, films, or cassettes containing instructional information designed to be presented to students as part of a course of study; and (G) Specified digital products and a digital code that contain instructional information designed to be presented to students as part of a course of study. (2) "Instructional materials" does not include: (A) Items purchased for use in: (i) Interscholastic extracurricular activities; or (ii) Administration or maintenance of a school; or (B) Construction materials or supplies. (b) Textbooks, library books, and other instructional materials shall be exempt from the gross receipts tax levied by this chapter if purchased by: (1) An Arkansas school district or Arkansas public school that receives state funding; or (2) The State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools. Amended by Act 2021, No. 914,§ 1, eff. 7/1/2021. Amended by Act 2017, No. 141,§ 31, eff. for tax years beginning on and after 1/1/2018. Acts 2003 (2nd Ex. Sess.), No. 32, § 1; 2005, No. 1441, § 1.

(a) (1) As used in this section, "instructional materials" includes: (A) Traditional books, sheet music, and trade books in printed and bound form; (B) Activity-oriented educational programs that may include manipulatives; (C) Hand-held calculators; (D) Technology-based educational materials and electronic software that require the use of electronic equipment in order to be used in the learning process and the equipment required to make use of these materials; (E) Maps, globes, art supplies, workbooks, flash cards, educational blocks, educational models, manipulatives, and charts for classroom use; (F) Video tapes, DVDs, films, or cassettes containing instructional information designed to be presented to students as part of a course of study; and (G) Specified digital products and a digital code that contain instructional information designed to be presented to students as part of a course of study. (2) "Instructional materials" does not include: (A) Items purchased for use in: (i) Interscholastic extracurricular activities; or (ii) Administration or maintenance of a school; or (B) Construction materials or supplies.

(1) As used in this section, "instructional materials" includes: (A) Traditional books, sheet music, and trade books in printed and bound form; (B) Activity-oriented educational programs that may include manipulatives; (C) Hand-held calculators; (D) Technology-based educational materials and electronic software that require the use of electronic equipment in order to be used in the learning process and the equipment required to make use of these materials; (E) Maps, globes, art supplies, workbooks, flash cards, educational blocks, educational models, manipulatives, and charts for classroom use; (F) Video tapes, DVDs, films, or cassettes containing instructional information designed to be presented to students as part of a course of study; and (G) Specified digital products and a digital code that contain instructional information designed to be presented to students as part of a course of study.

(A) Traditional books, sheet music, and trade books in printed and bound form;

(B) Activity-oriented educational programs that may include manipulatives;

(C) Hand-held calculators;

(D) Technology-based educational materials and electronic software that require the use of electronic equipment in order to be used in the learning process and the equipment required to make use of these materials;

(E) Maps, globes, art supplies, workbooks, flash cards, educational blocks, educational models, manipulatives, and charts for classroom use;

(F) Video tapes, DVDs, films, or cassettes containing instructional information designed to be presented to students as part of a course of study; and

(G) Specified digital products and a digital code that contain instructional information designed to be presented to students as part of a course of study.

(2) "Instructional materials" does not include: (A) Items purchased for use in: (i) Interscholastic extracurricular activities; or (ii) Administration or maintenance of a school; or (B) Construction materials or supplies.

(A) Items purchased for use in: (i) Interscholastic extracurricular activities; or (ii) Administration or maintenance of a school; or

(i) Interscholastic extracurricular activities; or

(ii) Administration or maintenance of a school; or

(B) Construction materials or supplies.

(b) Textbooks, library books, and other instructional materials shall be exempt from the gross receipts tax levied by this chapter if purchased by: (1) An Arkansas school district or Arkansas public school that receives state funding; or (2) The State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools.

(1) An Arkansas school district or Arkansas public school that receives state funding; or

(2) The State of Arkansas for free distribution to Arkansas school districts or Arkansas public schools.

Amended by Act 2021, No. 914,§ 1, eff. 7/1/2021.

Amended by Act 2017, No. 141,§ 31, eff. for tax years beginning on and after 1/1/2018.

Acts 2003 (2nd Ex. Sess.), No. 32, § 1; 2005, No. 1441, § 1.
Ark. Code Ann. § 26-82-108 — AR Code / Title 26 / Chapter 82 / Section 26-82-108
Collection of tax
Status: in_force

(a) (1) (A) In each levying entity in which a local sales and use tax has been levied under this chapter, each seller shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed under this chapter to the sale price of the product or service, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the seller until paid; and (iii) Be recoverable at law in the same manner as the purchase price. (B) When the sale price in the levying entity involves a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (C) A seller is entitled to the same discount with respect to tax remitted under this chapter as is authorized for the collection and remission of gross receipts taxes to the state under § 26-52-503 . (2) If the General Assembly or the electors of the state increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the sales and use tax by the levying entity shall be the sum of the two (2) rates. (b) The local sales and use tax levied under this chapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser under § 26-52-510 . Amended by Act 2019, No. 910,§ 4475, eff. 7/1/2019. Acts 2011, No. 828, § 1.

(a) (1) (A) In each levying entity in which a local sales and use tax has been levied under this chapter, each seller shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed under this chapter to the sale price of the product or service, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the seller until paid; and (iii) Be recoverable at law in the same manner as the purchase price. (B) When the sale price in the levying entity involves a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (C) A seller is entitled to the same discount with respect to tax remitted under this chapter as is authorized for the collection and remission of gross receipts taxes to the state under § 26-52-503 . (2) If the General Assembly or the electors of the state increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the sales and use tax by the levying entity shall be the sum of the two (2) rates.

(1) (A) In each levying entity in which a local sales and use tax has been levied under this chapter, each seller shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed under this chapter to the sale price of the product or service, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the seller until paid; and (iii) Be recoverable at law in the same manner as the purchase price. (B) When the sale price in the levying entity involves a fraction of a dollar, the two (2) combined taxes shall be added to the sale price. (C) A seller is entitled to the same discount with respect to tax remitted under this chapter as is authorized for the collection and remission of gross receipts taxes to the state under § 26-52-503 .

(A) In each levying entity in which a local sales and use tax has been levied under this chapter, each seller shall add the tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the tax imposed under this chapter to the sale price of the product or service, and when added, the combined tax shall: (i) Constitute a part of the price; (ii) Be a debt of the purchaser to the seller until paid; and (iii) Be recoverable at law in the same manner as the purchase price.

(i) Constitute a part of the price;

(ii) Be a debt of the purchaser to the seller until paid; and

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

(B) When the sale price in the levying entity involves a fraction of a dollar, the two (2) combined taxes shall be added to the sale price.

(C) A seller is entitled to the same discount with respect to tax remitted under this chapter as is authorized for the collection and remission of gross receipts taxes to the state under § 26-52-503 .

(2) If the General Assembly or the electors of the state increase or decrease the rate of the state gross receipts tax, the combined rate of the state gross receipts tax and the sales and use tax by the levying entity shall be the sum of the two (2) rates.

(b) The local sales and use tax levied under this chapter on new and used motor vehicles shall be collected by the Secretary of the Department of Finance and Administration directly from the purchaser under § 26-52-510 .

Amended by Act 2019, No. 910,§ 4475, eff. 7/1/2019.

Acts 2011, No. 828, § 1.