Ark. Code Ann. § 26-58-204 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-204
Severance tax credit for oil producer
Status: in_force

An oil producer in this state who provides for the disposition of salt water produced in the production of oil from oil wells of the oil producer in this state by means of an approved underground saltwater disposal system shall be allowed a severance tax credit on all oil produced by the saltwater-producing oil wells in the amount and in the method provided in this subchapter. Acts 1959, No. 57, § 2; 1959, No. 138, § 1; A.S.A. 1947, § 84-2114; Acts 2011, No. 791, § 4.

An oil producer in this state who provides for the disposition of salt water produced in the production of oil from oil wells of the oil producer in this state by means of an approved underground saltwater disposal system shall be allowed a severance tax credit on all oil produced by the saltwater-producing oil wells in the amount and in the method provided in this subchapter.

Acts 1959, No. 57, § 2; 1959, No. 138, § 1; A.S.A. 1947, § 84-2114; Acts 2011, No. 791, § 4.
Ark. Code Ann. § 26-55-221 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-221
Licenses - Persons other than distributors
Status: in_force

Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within the State of Arkansas, in the discretion of the Secretary of the Department of Finance and Administration shall also be licensed as set forth in §§ 26-55-213 - 26-55-220 upon compliance with the provisions of §§ 26-55-213 - 26-55-220 and thereupon shall be deemed to be the distributor for all purposes of this subchapter with respect to the motor fuel received while the license remains unrevoked. Amended by Act 2019, No. 910,§ 3948, eff. 7/1/2019. Acts 1941, No. 383, § 8; A.S.A. 1947, § 75-1110.

Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within the State of Arkansas, in the discretion of the Secretary of the Department of Finance and Administration shall also be licensed as set forth in §§ 26-55-213 - 26-55-220 upon compliance with the provisions of §§ 26-55-213 - 26-55-220 and thereupon shall be deemed to be the distributor for all purposes of this subchapter with respect to the motor fuel received while the license remains unrevoked.

Amended by Act 2019, No. 910,§ 3948, eff. 7/1/2019.

Acts 1941, No. 383, § 8; A.S.A. 1947, § 75-1110.
Ark. Code Ann. § 26-52-911 — AR Code / Title 26 / Chapter 52 / Subchapter 9 / Section 26-52-911
Definitions
Status: in_force

As used in this section and §§ 26-52-912 - 26-52-914 : (1) "Invested" includes expenditures made from the proceeds of bonds including interim notes or other evidence of indebtedness issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal, binding obligation, directly or indirectly, of the taxpayer; (2) "Production and processing equipment" includes machinery and equipment essential for the receiving, storing, processing, and testing of raw materials and the production, storage, testing, and shipping of finished products, including facilities for the production of steam, electricity, chemicals, and other materials that are essential to the manufacturing process, but which are consumed in the manufacturing process and do not become essential components of the finished product; and (3) A taxpayer is a "qualified manufacturer of steel" if: (A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and (B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either: (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or (ii) In the preheating of steel for processing through a rolling mill. Acts 1991, No. 136, § 1; 1991, No. 137, § 1.

As used in this section and §§ 26-52-912 - 26-52-914 :

(1) "Invested" includes expenditures made from the proceeds of bonds including interim notes or other evidence of indebtedness issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest thereon, is a legal, binding obligation, directly or indirectly, of the taxpayer;

(2) "Production and processing equipment" includes machinery and equipment essential for the receiving, storing, processing, and testing of raw materials and the production, storage, testing, and shipping of finished products, including facilities for the production of steam, electricity, chemicals, and other materials that are essential to the manufacturing process, but which are consumed in the manufacturing process and do not become essential components of the finished product; and

(3) A taxpayer is a "qualified manufacturer of steel" if: (A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and (B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either: (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or (ii) In the preheating of steel for processing through a rolling mill.

(A) The taxpayer is a natural person, company, or corporation engaged in the manufacture, refinement, or processing of steel; and

(B) More than fifty percent (50%) of the electricity or natural gas consumed in the manufacture, refinement, or processing of steel by the taxpayer is used either: (i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or (ii) In the preheating of steel for processing through a rolling mill.

(i) To power an electric arc furnace or furnaces, continuous casting equipment, or rolling mill equipment in connection with melting, continuous casting, or rolling of steel; or

(ii) In the preheating of steel for processing through a rolling mill.

Acts 1991, No. 136, § 1; 1991, No. 137, § 1.
Ark. Code Ann. § 26-26-1403 — AR Code / Title 26 / Chapter 26 / Subchapter 14 / Section 26-26-1403
Effective date
Status: in_force

The provisions of this subchapter shall be effective beginning with the year in which the statewide reappraisal of taxable property as ordered in Arkansas Public Service Commission et al. v. Pulaski County Board of Equalization et al., and the roll back or adjustment of millage is completed in all counties in this state, as contemplated in Arkansas Constitution, Amendment 59. Acts 1981, No. 927, § 10; A.S.A. 1947, § 84-494.9.

The provisions of this subchapter shall be effective beginning with the year in which the statewide reappraisal of taxable property as ordered in Arkansas Public Service Commission et al. v. Pulaski County Board of Equalization et al., and the roll back or adjustment of millage is completed in all counties in this state, as contemplated in Arkansas Constitution, Amendment 59.

Acts 1981, No. 927, § 10; A.S.A. 1947, § 84-494.9.
Ark. Code Ann. § 26-38-105 — AR Code / Title 26 / Chapter 38 / Subchapter 1 / Section 26-38-105
Reissuance of deed to show tracts sold separately
Status: in_force

(a) Upon the presentation of any void tax deed, showing upon its face that two (2) or more tracts of land were sold together when in fact the tracts were sold separately, to the county clerk of the county in which the lands were sold for taxes and the county clerk being satisfied from the records of his or her office that the several tracts of land contained in the deed were sold separately, the county clerk shall file the void deed in his or her office and cancel it. The county clerk shall thereupon execute in lieu thereof a deed for the tracts of land, reciting the execution of the former deed, and the date thereof, the error therein, that each tract was sold separately, and the amount for which the land was sold, and, in all other respects, conform to the requirement of law. (b) The deed when executed, as provided in subsection (a) of this section, shall relate back to the void deed and have the same force and effect, both in law and equity, as if executed on the same day. Acts 1883, No. 16, §§ 1, 2, p. 14; C. & M. Dig., §§ 10121, 10122; Pope's Dig., §§ 13885, 13886; A.S.A. 1947, §§ 84-1309, 84-1310.

(a) Upon the presentation of any void tax deed, showing upon its face that two (2) or more tracts of land were sold together when in fact the tracts were sold separately, to the county clerk of the county in which the lands were sold for taxes and the county clerk being satisfied from the records of his or her office that the several tracts of land contained in the deed were sold separately, the county clerk shall file the void deed in his or her office and cancel it. The county clerk shall thereupon execute in lieu thereof a deed for the tracts of land, reciting the execution of the former deed, and the date thereof, the error therein, that each tract was sold separately, and the amount for which the land was sold, and, in all other respects, conform to the requirement of law.

(b) The deed when executed, as provided in subsection (a) of this section, shall relate back to the void deed and have the same force and effect, both in law and equity, as if executed on the same day.

Acts 1883, No. 16, §§ 1, 2, p. 14; C. & M. Dig., §§ 10121, 10122; Pope's Dig., §§ 13885, 13886; A.S.A. 1947, §§ 84-1309, 84-1310.
Ark. Code Ann. § 26-57-1503 — AR Code / Title 26 / Chapter 57 / Subchapter 15 / Section 26-57-1503
Definitions
Status: in_force

As used in this subchapter: (1) "Cultivation facility" means an entity that: (A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and (B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary; (2) "Dispensary" means an entity that has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; (3) "Marijuana business" means any other entity licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, to handle, process, transport, possess, or distribute medical marijuana; and (4) "Usable marijuana" means the stalks, seeds, roots, dried leaves, flowers, oils, vapors, waxes, and other portions of the marijuana plant and any mixture or preparation thereof. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.

As used in this subchapter:

(1) "Cultivation facility" means an entity that: (A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and (B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary;

(A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and

(B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary;

(2) "Dispensary" means an entity that has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8;

(3) "Marijuana business" means any other entity licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, to handle, process, transport, possess, or distribute medical marijuana; and

(4) "Usable marijuana" means the stalks, seeds, roots, dried leaves, flowers, oils, vapors, waxes, and other portions of the marijuana plant and any mixture or preparation thereof.

Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Ark. Code Ann. § 26-28-115 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-115
Emergency petition
Status: in_force

(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made. (b) If the county quorum court agrees that an emergency exists: (1) (A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114 . (B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and (2) (A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee. (B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year. (C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account. Acts 2003, No. 1443, § 2.

(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made.

(b) If the county quorum court agrees that an emergency exists: (1) (A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114 . (B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and (2) (A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee. (B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year. (C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.

(1) (A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114 . (B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and

(A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114 .

(B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and

(2) (A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee. (B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year. (C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.

(A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee.

(B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year.

(C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.

Acts 2003, No. 1443, § 2.
Ark. Code Ann. § 26-51-709 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-709
Business income
Status: in_force

For the tax year beginning January 1, 2021, all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period. Amended by Act 2019, No. 822,§ 7, eff. 1/1/2021. Acts 1961, No. 413, § 9; A.S.A. 1947, § 84-2063; Acts 1995, No. 682, § 2.

For the tax year beginning January 1, 2021, all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.

Amended by Act 2019, No. 822,§ 7, eff. 1/1/2021.

Acts 1961, No. 413, § 9; A.S.A. 1947, § 84-2063; Acts 1995, No. 682, § 2.
Ark. Code Ann. § 26-55-219 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-219
Distributor's license - Refusal
Status: in_force

(a) The Secretary of the Department of Finance and Administration may refuse to issue a distributor's license to a person if: (1) The applicant has previously held a license that was cancelled for cause by the secretary; (2) The secretary determines the application was not filed in good faith; (3) The secretary determines the application was filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause; or (4) The secretary determines there is other cause to refuse the application for license. (b) The secretary shall give the applicant written notice of his or her decision to refuse issuance of the license. (c) An applicant may seek administrative relief from the decision of the secretary under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (d) Judicial relief is available to the parties under §§ 26-18-602 and 26-18-1117 . Amended by Act 2021, No. 593,§ 27, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 3947, eff. 7/1/2019. Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; A.S.A. 1947, § 75-1109.

(a) The Secretary of the Department of Finance and Administration may refuse to issue a distributor's license to a person if: (1) The applicant has previously held a license that was cancelled for cause by the secretary; (2) The secretary determines the application was not filed in good faith; (3) The secretary determines the application was filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause; or (4) The secretary determines there is other cause to refuse the application for license.

(1) The applicant has previously held a license that was cancelled for cause by the secretary;

(2) The secretary determines the application was not filed in good faith;

(3) The secretary determines the application was filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause; or

(4) The secretary determines there is other cause to refuse the application for license.

(b) The secretary shall give the applicant written notice of his or her decision to refuse issuance of the license.

(c) An applicant may seek administrative relief from the decision of the secretary under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(d) Judicial relief is available to the parties under §§ 26-18-602 and 26-18-1117 .

Amended by Act 2021, No. 593,§ 27, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 3947, eff. 7/1/2019.

Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; A.S.A. 1947, § 75-1109.
Ark. Code Ann. § 26-52-704 — AR Code / Title 26 / Chapter 52 / Subchapter 7 / Section 26-52-704
[Repealed]
Status: repealed

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017. Acts 1985, No. 529, § 3; A.S.A. 1947, § 84-1953; Acts 1999, No. 995, § 4.

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017.

Acts 1985, No. 529, § 3; A.S.A. 1947, § 84-1953; Acts 1999, No. 995, § 4.
Ark. Code Ann. § 26-79-104 — AR Code / Title 26 / Chapter 79 / Section 26-79-104
Apportionment to municipalities
Status: in_force

(a) Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half (1/2), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for use in making and repairing the streets and bridges in the respective cities or towns. (b) (1) The county collector of any county in the state shall pay into the county treasury under § 26-39-204 the amount so apportioned by the county court for the respective cities or towns. (2) The county treasurer shall distribute the municipal apportionments, which shall be expended exclusively by the cities or towns for the purpose of making and repairing the streets and bridges within the corporate limits of the respective cities or towns. (c) This section shall not repeal, alter, change, or affect any special act passed under which any city or town is receiving any greater or lesser amount than the three-mill county road tax. Amended by Act 2019, No. 132,§ 2, eff. 7/24/2019. Acts 1937, No. 153, § 1-3; Pope's Dig., §§ 9832, 9833; A.S.A. 1947, §§ 76-704 -- 76-706.

(a) Of the amount collected from the annual three-mill road tax in any county in the state, the county courts shall apportion one-half (1/2), except when a greater amount is allowed by law, of the amount collected upon property within the corporate limits of any city or town for use in making and repairing the streets and bridges in the respective cities or towns.

(b) (1) The county collector of any county in the state shall pay into the county treasury under § 26-39-204 the amount so apportioned by the county court for the respective cities or towns. (2) The county treasurer shall distribute the municipal apportionments, which shall be expended exclusively by the cities or towns for the purpose of making and repairing the streets and bridges within the corporate limits of the respective cities or towns.

(1) The county collector of any county in the state shall pay into the county treasury under § 26-39-204 the amount so apportioned by the county court for the respective cities or towns.

(2) The county treasurer shall distribute the municipal apportionments, which shall be expended exclusively by the cities or towns for the purpose of making and repairing the streets and bridges within the corporate limits of the respective cities or towns.

(c) This section shall not repeal, alter, change, or affect any special act passed under which any city or town is receiving any greater or lesser amount than the three-mill county road tax.

Amended by Act 2019, No. 132,§ 2, eff. 7/24/2019.

Acts 1937, No. 153, § 1-3; Pope's Dig., §§ 9832, 9833; A.S.A. 1947, §§ 76-704 -- 76-706.
Ark. Code Ann. § 26-39-301 — AR Code / Title 26 / Chapter 39 / Subchapter 3 / Section 26-39-301
Penalty
Status: in_force

Any county collector who shall fail to file with the county clerk a full and complete list of all delinquent personal taxes on the day required by law shall be guilty of a violation punishable by a fine of one hundred dollars ($100) or removal from office. Acts 1935, No. 282, § 2; Pope's Dig., § 13903; Acts 1941, No. 64, § 1; 1981, No. 846, § 1; A.S.A. 1947, § 84-1410; 2005, No. 1994, § 171.

Any county collector who shall fail to file with the county clerk a full and complete list of all delinquent personal taxes on the day required by law shall be guilty of a violation punishable by a fine of one hundred dollars ($100) or removal from office.

Acts 1935, No. 282, § 2; Pope's Dig., § 13903; Acts 1941, No. 64, § 1; 1981, No. 846, § 1; A.S.A. 1947, § 84-1410; 2005, No. 1994, § 171.
Ark. Code Ann. § 26-74-306 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-306
Pledge of revenues
Status: in_force

Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-74-310 and 26-74-313 . Acts 1981, No. 991, § 15, as added by Acts 1983, No. 725, § 5; A.S.A. 1947, § 17-2020.3.

Any county levying the tax as permitted in this subchapter is authorized to pledge all or any part of the revenues which the county is entitled to receive from the tax levied pursuant to this subchapter to the payment of lease rentals or principal of and interest on bonds issued by such county under the authority of any other law in effect for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of any capital improvements of a public nature, or on bonds issued to refund such bonds, and such bonds, including the refunding bonds, shall be deemed to have been authorized by this subchapter for purposes of §§ 26-74-310 and 26-74-313 .

Acts 1981, No. 991, § 15, as added by Acts 1983, No. 725, § 5; A.S.A. 1947, § 17-2020.3.
Ark. Code Ann. § 26-58-126 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-126
Severance tax rate for lead ore
Status: in_force

(a) The rate of the severance tax on lead ore shall be fifteen cents (15¢) per ton of two thousand pounds (2,000 lbs.) or at ten percent (10%) of market value, whichever rate is the greater. (b) The severance tax rate for lead ore under this section shall be in lieu of any rate which would otherwise be applicable under § 26-58-111 . (c) The severance tax on lead ore shall be distributed in the same manner as the severance tax on other ores, as provided by § 26-58-124 . Acts 1993, No. 25, § 2.

(a) The rate of the severance tax on lead ore shall be fifteen cents (15¢) per ton of two thousand pounds (2,000 lbs.) or at ten percent (10%) of market value, whichever rate is the greater.

(b) The severance tax rate for lead ore under this section shall be in lieu of any rate which would otherwise be applicable under § 26-58-111 .

(c) The severance tax on lead ore shall be distributed in the same manner as the severance tax on other ores, as provided by § 26-58-124 .

Acts 1993, No. 25, § 2.
Ark. Code Ann. § 26-38-207 — AR Code / Title 26 / Chapter 38 / Subchapter 2 / Section 26-38-207
Court costs and publication fees
Status: in_force

(a) Fees and costs associated with the filing of confirmation suits may be charged to any purchaser, donee, or redemptor to whose benefit the decree of confirmation inures. (b) The state shall be exempt from payment of court costs. (c) Fees for publication of notices required under this subchapter shall be governed by § 26-37-108 [repealed]. Acts 1993, No. 646, §§ 6, 7.

(a) Fees and costs associated with the filing of confirmation suits may be charged to any purchaser, donee, or redemptor to whose benefit the decree of confirmation inures.

(b) The state shall be exempt from payment of court costs.

(c) Fees for publication of notices required under this subchapter shall be governed by § 26-37-108 [repealed].

Acts 1993, No. 646, §§ 6, 7.
Ark. Code Ann. § 26-51-429 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-429
Deductions - Depletion allowances
Status: in_force

(a) In the case of all natural resources for which a deduction for depletion is allowed under 26 U.S.C. §§ 611 , the provisions of 26 U.S.C. §§ 611 - 613 , 614 , 616 , and 617 , as in effect on January 1, 2019, are adopted in computing the depletion allowance deduction under Arkansas income tax law. (b) In computing the depletion allowance deduction allowed by this section for oil and gas wells, the provisions of 26 U.S.C. § 613 are not in effect, but instead the computation of the amount of the depletion deduction is controlled by the provisions of 26 U.S.C. § 613A , as in effect on January 1, 2019, which are adopted as part of the state income tax law. Amended by Act 2019, No. 870,§ 9, eff. for tax years beginning on or after 1/1/2019. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1939, No. 140, § 1; 1947, No. 335, § 3; 1965, No. 499, § 1; 1983, No. 854, § 4; A.S.A. 1947, § 84-2016; Acts 1989, No. 826, § 31; 1991, No. 685, § 10; 1999, No. 1126, § 34; 2005, No. 675, § 10; 2007, No. 218, § 27; 2009, No. 372, § 19; 2011, No. 787, § 25.

(a) In the case of all natural resources for which a deduction for depletion is allowed under 26 U.S.C. §§ 611 , the provisions of 26 U.S.C. §§ 611 - 613 , 614 , 616 , and 617 , as in effect on January 1, 2019, are adopted in computing the depletion allowance deduction under Arkansas income tax law.

(b) In computing the depletion allowance deduction allowed by this section for oil and gas wells, the provisions of 26 U.S.C. § 613 are not in effect, but instead the computation of the amount of the depletion deduction is controlled by the provisions of 26 U.S.C. § 613A , as in effect on January 1, 2019, which are adopted as part of the state income tax law.

Amended by Act 2019, No. 870,§ 9, eff. for tax years beginning on or after 1/1/2019.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1939, No. 140, § 1; 1947, No. 335, § 3; 1965, No. 499, § 1; 1983, No. 854, § 4; A.S.A. 1947, § 84-2016; Acts 1989, No. 826, § 31; 1991, No. 685, § 10; 1999, No. 1126, § 34; 2005, No. 675, § 10; 2007, No. 218, § 27; 2009, No. 372, § 19; 2011, No. 787, § 25.
Ark. Code Ann. § 26-73-102 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-102
Definitions
Status: in_force

As used in this subchapter: (1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1; (2) "County" means each of the counties of this state; (3) "Local government" means a city or county; (4) "Municipality" and "city" mean any city of the first class, city of the second class, or incorporated town in this state; and (5) "Secretary" means the Secretary of the Department of Finance and Administration in the exercise of those powers, functions, and duties formerly vested in the Commissioner of Revenues of the State of Arkansas which were merged into the Department of Finance and Administration under the provisions of § 25-8-101 et seq., or any of his or her authorized agents. Amended by Act 2019, No. 910,§ 4360, eff. 7/1/2019. Acts 1977, No. 942, § 2; A.S.A. 1947, § 17-2001; Acts 1995, No. 565, § 14.

As used in this subchapter:

(1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1;

(2) "County" means each of the counties of this state;

(3) "Local government" means a city or county;

(4) "Municipality" and "city" mean any city of the first class, city of the second class, or incorporated town in this state; and

(5) "Secretary" means the Secretary of the Department of Finance and Administration in the exercise of those powers, functions, and duties formerly vested in the Commissioner of Revenues of the State of Arkansas which were merged into the Department of Finance and Administration under the provisions of § 25-8-101 et seq., or any of his or her authorized agents.

Amended by Act 2019, No. 910,§ 4360, eff. 7/1/2019.

Acts 1977, No. 942, § 2; A.S.A. 1947, § 17-2001; Acts 1995, No. 565, § 14.
Ark. Code Ann. § 26-51-2202 — AR Code / Title 26 / Chapter 51 / Subchapter 22 / Section 26-51-2202
Purpose
Status: in_force

The purpose of this subchapter is to encourage economic development and community revitalization within existing state and federal infrastructure by providing an income tax credit to promote the rehabilitation of historic structures throughout Arkansas. Acts 2009, No. 498, § 1.

The purpose of this subchapter is to encourage economic development and community revitalization within existing state and federal infrastructure by providing an income tax credit to promote the rehabilitation of historic structures throughout Arkansas.

Acts 2009, No. 498, § 1.
Ark. Code Ann. § 26-75-213 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-213
Resubmission of question of levy or repeal
Status: in_force

(a) (1) Except as provided in § 26-75-210 and in subsection (b) of this section, when the question of the levy or repeal of a city sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the governing body of the city or by a petition of electors for a period of six (6) months from the date the question was last voted upon. (2) A petition requesting that the question be submitted to the electors of the city shall contain the signatures of at least fifteen percent (15%) of the electors of the city as determined by the total number of votes cast for all candidates for mayor of the city at the last preceding general election. (3) (A) The petition shall be filed with and verified by the city clerk. (B) If the petition is found to be sufficient, the question shall be submitted to the electors on the next special election date under § 7-11-205 after certification of the sufficiency of the petition to the governing body of the city. (4) The special election shall be called in accordance with § 7-11-201 et seq. (b) In any city in which a local sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to the payment of lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is in effect or any of the bonds are outstanding. Amended by Act 2021, No. 610,§ 35, eff. 1/1/2022. Amended by Act 2021, No. 610,§ 34, eff. 1/1/2022. Acts 1981 (1st Ex. Sess.), No. 25, § 3; 1983, No. 726, § 3; A.S.A. 1947, § 19-4525; Acts 1989, No. 862, § 1; 2005, No. 2145, § 71; 2007, No. 1049, § 93; 2009, No. 1480, § 112.

(a) (1) Except as provided in § 26-75-210 and in subsection (b) of this section, when the question of the levy or repeal of a city sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the governing body of the city or by a petition of electors for a period of six (6) months from the date the question was last voted upon. (2) A petition requesting that the question be submitted to the electors of the city shall contain the signatures of at least fifteen percent (15%) of the electors of the city as determined by the total number of votes cast for all candidates for mayor of the city at the last preceding general election. (3) (A) The petition shall be filed with and verified by the city clerk. (B) If the petition is found to be sufficient, the question shall be submitted to the electors on the next special election date under § 7-11-205 after certification of the sufficiency of the petition to the governing body of the city. (4) The special election shall be called in accordance with § 7-11-201 et seq.

(1) Except as provided in § 26-75-210 and in subsection (b) of this section, when the question of the levy or repeal of a city sales and use tax is submitted to the electors and the proposition is approved or defeated, the question shall not again be submitted to the electors by ordinance of the governing body of the city or by a petition of electors for a period of six (6) months from the date the question was last voted upon.

(2) A petition requesting that the question be submitted to the electors of the city shall contain the signatures of at least fifteen percent (15%) of the electors of the city as determined by the total number of votes cast for all candidates for mayor of the city at the last preceding general election.

(3) (A) The petition shall be filed with and verified by the city clerk. (B) If the petition is found to be sufficient, the question shall be submitted to the electors on the next special election date under § 7-11-205 after certification of the sufficiency of the petition to the governing body of the city.

(A) The petition shall be filed with and verified by the city clerk.

(B) If the petition is found to be sufficient, the question shall be submitted to the electors on the next special election date under § 7-11-205 after certification of the sufficiency of the petition to the governing body of the city.

(4) The special election shall be called in accordance with § 7-11-201 et seq.

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

Amended by Act 2021, No. 610,§ 35, eff. 1/1/2022.

Amended by Act 2021, No. 610,§ 34, eff. 1/1/2022.

Acts 1981 (1st Ex. Sess.), No. 25, § 3; 1983, No. 726, § 3; A.S.A. 1947, § 19-4525; Acts 1989, No. 862, § 1; 2005, No. 2145, § 71; 2007, No. 1049, § 93; 2009, No. 1480, § 112.
Ark. Code Ann. § 26-27-307 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-307
Secretary of board
Status: in_force

(a) The county clerk or his or her designee shall serve as secretary of the county equalization board of his or her county and shall keep a complete and accurate journal of its proceedings and perform such other duties as may be by law required by the county equalization board. (b) In addition, within ten (10) days after the appointment of the county equalization board for the county clerk's county, the county clerk or his or her designee shall file from time to time with the Assessment Coordination Division a statement showing the name and address of each member of the county equalization board. (c) When any change in the personnel of the county equalization board is made, the county clerk shall immediately so advise the Arkansas Public Service Commission. Acts 1929, No. 172, § 23; Pope's Dig., § 13641; A.S.A. 1947, § 84-703; Acts 2003, No. 202, § 1.

(a) The county clerk or his or her designee shall serve as secretary of the county equalization board of his or her county and shall keep a complete and accurate journal of its proceedings and perform such other duties as may be by law required by the county equalization board.

(b) In addition, within ten (10) days after the appointment of the county equalization board for the county clerk's county, the county clerk or his or her designee shall file from time to time with the Assessment Coordination Division a statement showing the name and address of each member of the county equalization board.

(c) When any change in the personnel of the county equalization board is made, the county clerk shall immediately so advise the Arkansas Public Service Commission.

Acts 1929, No. 172, § 23; Pope's Dig., § 13641; A.S.A. 1947, § 84-703; Acts 2003, No. 202, § 1.
Ark. Code Ann. § 26-55-802 — AR Code / Title 26 / Chapter 55 / Subchapter 8 / Section 26-55-802
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021. Acts 1965, No. 573, § 2; A.S.A. 1947, § 75-1173.

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

Acts 1965, No. 573, § 2; A.S.A. 1947, § 75-1173.
Ark. Code Ann. § 26-51-715 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-715
[Repealed]
Status: repealed

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021. Acts 1961, No. 413, § 15; A.S.A. 1947, § 84-2069.

Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021.

Acts 1961, No. 413, § 15; A.S.A. 1947, § 84-2069.
Ark. Code Ann. § 26-57-201 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-201
Title
Status: in_force

This subchapter shall be known and may be cited as the "Arkansas Tobacco Products Tax Act of 1977". Acts 1977, No. 546, § 1; A.S.A. 1947, § 84-4501.

This subchapter shall be known and may be cited as the "Arkansas Tobacco Products Tax Act of 1977".

Acts 1977, No. 546, § 1; A.S.A. 1947, § 84-4501.
Ark. Code Ann. § 26-57-267 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-267
Preemption for vapor products, alternative nicotine products, and e-liquid products
Status: in_force

This subchapter and the rules and other actions of Arkansas Tobacco Control and the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of vapor products, alternative nicotine products, or e-liquid products that is more restrictive than this act or the rules promulgated by Arkansas Tobacco Control. Amended by Act 2019, No. 1071,§ 30, eff. 7/24/2019. Added by Act 2015, No. 1235,§ 27, eff. 5/1/2015.

This subchapter and the rules and other actions of Arkansas Tobacco Control and the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of vapor products, alternative nicotine products, or e-liquid products that is more restrictive than this act or the rules promulgated by Arkansas Tobacco Control.

Amended by Act 2019, No. 1071,§ 30, eff. 7/24/2019.

Added by Act 2015, No. 1235,§ 27, eff. 5/1/2015.
Ark. Code Ann. § 26-51-1502 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1502
Legislative findings
Status: in_force

(a) Wetlands and riparian zones have significant benefits to the state. They include: (1) Flood impact mitigation by slowing storm water runoff; (2) Water quality enhancement by removing sediment, nitrogen, phosphorus, and other pollutants from surface water; (3) Habitats for fish and wildlife, including waterfowl and rare or endangered species; (4) Groundwater recharge can occur in wetlands that will assist in ensuring that groundwater is available for the future; (5) Recreational uses for hunting, fishing, hiking, et cetera, that not only add to the quality of life, but also have a significant economic impact on the state; and (6) Timber and food production in properly managed wetlands can provide wood products, plants, and animals for human and livestock consumption. (b) Arkansas has lost over seventy percent (70%) of its pre-European settlement wetlands. Even though the rate of wetland loss in the United States has declined in recent years, wetlands in Arkansas continue to experience significant loss. (c) The majority of lands suitable for wetlands and riparian zones are held by private owners. The state should encourage these owners to restore and enhance existing wetlands and riparian zones and, when possible, create new wetlands and riparian zones. (d) The donation of wetland and riparian zone qualified real property interests should be encouraged by the state so that permanent protection of the conservation values of these lands is ensured. Acts 1995, No. 561, § 2; 2009, No. 351, § 2.

(a) Wetlands and riparian zones have significant benefits to the state. They include: (1) Flood impact mitigation by slowing storm water runoff; (2) Water quality enhancement by removing sediment, nitrogen, phosphorus, and other pollutants from surface water; (3) Habitats for fish and wildlife, including waterfowl and rare or endangered species; (4) Groundwater recharge can occur in wetlands that will assist in ensuring that groundwater is available for the future; (5) Recreational uses for hunting, fishing, hiking, et cetera, that not only add to the quality of life, but also have a significant economic impact on the state; and (6) Timber and food production in properly managed wetlands can provide wood products, plants, and animals for human and livestock consumption.

(1) Flood impact mitigation by slowing storm water runoff;

(2) Water quality enhancement by removing sediment, nitrogen, phosphorus, and other pollutants from surface water;

(3) Habitats for fish and wildlife, including waterfowl and rare or endangered species;

(4) Groundwater recharge can occur in wetlands that will assist in ensuring that groundwater is available for the future;

(5) Recreational uses for hunting, fishing, hiking, et cetera, that not only add to the quality of life, but also have a significant economic impact on the state; and

(6) Timber and food production in properly managed wetlands can provide wood products, plants, and animals for human and livestock consumption.

(b) Arkansas has lost over seventy percent (70%) of its pre-European settlement wetlands. Even though the rate of wetland loss in the United States has declined in recent years, wetlands in Arkansas continue to experience significant loss.

(c) The majority of lands suitable for wetlands and riparian zones are held by private owners. The state should encourage these owners to restore and enhance existing wetlands and riparian zones and, when possible, create new wetlands and riparian zones.

(d) The donation of wetland and riparian zone qualified real property interests should be encouraged by the state so that permanent protection of the conservation values of these lands is ensured.

Acts 1995, No. 561, § 2; 2009, No. 351, § 2.
Ark. Code Ann. § 26-55-1305 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1305
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4020, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4019, eff. 7/1/2019. Acts 2001, No. 419, § 5.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4020, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4019, eff. 7/1/2019.

Acts 2001, No. 419, § 5.
Ark. Code Ann. § 26-51-516 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-516
Paisley's Law - Stillborn child tax credit - Definition
Status: in_force

(a) This section shall be known and may be cited as "Paisley's Law". (b) There is allowed an income tax credit against the income tax imposed by this chapter in the amount of five hundred dollars ($500) for a stillborn child: (1) Who was in gestation for twenty (20) weeks or more; (2) For whom a certificate of birth resulting in stillbirth has been issued under § 20-18-410 ; and (3) Who would have been a dependent of the taxpayer during the taxable year. (c) The income tax credit allowed under this section may be claimed only for the taxable year in which the birth resulting in stillbirth occurs. (d) The amount of the income tax credit under this section that may be claimed by the taxpayer in a taxable year shall not exceed the amount of income tax due by the taxpayer. (e) As used in this section, "stillbirth" means the same as defined in § 20-18-410 . Added by Act 2021, No. 935,§ 1, eff. for tax years beginning on or after January 1, 2021.

(a) This section shall be known and may be cited as "Paisley's Law".

(b) There is allowed an income tax credit against the income tax imposed by this chapter in the amount of five hundred dollars ($500) for a stillborn child: (1) Who was in gestation for twenty (20) weeks or more; (2) For whom a certificate of birth resulting in stillbirth has been issued under § 20-18-410 ; and (3) Who would have been a dependent of the taxpayer during the taxable year.

(1) Who was in gestation for twenty (20) weeks or more;

(2) For whom a certificate of birth resulting in stillbirth has been issued under § 20-18-410 ; and

(3) Who would have been a dependent of the taxpayer during the taxable year.

(c) The income tax credit allowed under this section may be claimed only for the taxable year in which the birth resulting in stillbirth occurs.

(d) The amount of the income tax credit under this section that may be claimed by the taxpayer in a taxable year shall not exceed the amount of income tax due by the taxpayer.

(e) As used in this section, "stillbirth" means the same as defined in § 20-18-410 .

Added by Act 2021, No. 935,§ 1, eff. for tax years beginning on or after January 1, 2021.
Ark. Code Ann. § 26-52-308 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-308
Receipts from certain coin-operated machines taxed
Status: in_force

(a) Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall: (1) Obtain and hold a permit as provided by this chapter; and (2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices. (b) (1) The provisions of this section shall be cumulative to the provisions of this chapter. (2) The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices. Acts 1963, No. 265, §§ 1, 2, 4; A.S.A. 1947, §§ 84-1930, 84-1930n, 84-1932.

(a) Every person engaged in the business of owning, operating, or leasing coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices, shall: (1) Obtain and hold a permit as provided by this chapter; and (2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices.

(1) Obtain and hold a permit as provided by this chapter; and

(2) Make a monthly report and remittance of gross receipts tax of three percent (3%) of the gross receipts or gross proceeds derived from the operation or use of coin-operated pinball machines, coin-operated music machines, coin-operated mechanical games, and similar devices.

(b) (1) The provisions of this section shall be cumulative to the provisions of this chapter. (2) The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices.

(1) The provisions of this section shall be cumulative to the provisions of this chapter.

(2) The purpose of this section is that the gross receipts tax levied by this chapter shall apply to gross receipts or gross proceeds derived from the operation or use of coin-operated pin-ball machines, coin-operated music machines, coin-operated mechanical games, and all other similar devices.

Acts 1963, No. 265, §§ 1, 2, 4; A.S.A. 1947, §§ 84-1930, 84-1930n, 84-1932.
Ark. Code Ann. § 26-52-422 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-422
Manufacturing forms
Status: in_force

Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the destroyed or consumed form was built are hereby exempt from the taxes levied in this chapter. Acts 1993, No. 1001, § 1.

Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers, or composites thereof which determine the physical characteristics of an item of tangible personal property and which are destroyed or consumed during the manufacture of the item for which the destroyed or consumed form was built are hereby exempt from the taxes levied in this chapter.

Acts 1993, No. 1001, § 1.
Ark. Code Ann. § 26-64-103 — AR Code / Title 26 / Chapter 64 / Section 26-64-103
Disposition of revenues
Status: in_force

The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under § 27-70-206 . Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.

The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under § 27-70-206 .

Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.
Ark. Code Ann. § 26-26-1105 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1105
Report of manufactured home and mobile home purchases
Status: in_force

(a) A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home to the county assessor of the appropriate county where the manufactured home or mobile home will be located. (b) The report shall include: (1) The name of the purchaser; (2) The purchaser's address; (3) The date on which the purchase was made; and (4) Other information as may be deemed necessary by the county assessor. Acts 1975, No. 461, § 1; A.S.A. 1947, § 84-426.4; Acts 2005, No. 2228, § 2.

(a) A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home to the county assessor of the appropriate county where the manufactured home or mobile home will be located.

(b) The report shall include: (1) The name of the purchaser; (2) The purchaser's address; (3) The date on which the purchase was made; and (4) Other information as may be deemed necessary by the county assessor.

(1) The name of the purchaser;

(2) The purchaser's address;

(3) The date on which the purchase was made; and

(4) Other information as may be deemed necessary by the county assessor.

Acts 1975, No. 461, § 1; A.S.A. 1947, § 84-426.4; Acts 2005, No. 2228, § 2.
Ark. Code Ann. § 26-26-701 — AR Code / Title 26 / Chapter 26 / Subchapter 7 / Section 26-26-701
Furnishing of lists, blanks, and records
Status: in_force

(a) (1) The Arkansas Public Service Commission shall prepare and furnish, at the proper time, to the county clerks in this state copies for all lists, blanks, and records to be used in the assessment, extension, and collection of taxes, and the county clerk shall have all lists, blanks, and records made at the expense of the county. (2) This subsection shall not apply to poll tax receipts. (3) No lists, blanks, or records shall be used by any official in the assessment, extension, or collection of taxes except as shall have had the approval of the commission. (b) On or before January 1 of each year, the county clerk shall furnish to the county assessor all lists, blanks, and records necessary for the assessment of all real and personal property for the year, all of them to be prepared as provided by law unless otherwise directed by the commission. Acts 1919, No. 147, § 3; C. & M. Dig., § 9880; Acts 1929, No. 172, § 8; Pope's Dig., § 13648; A.S.A. 1947, § 84-401.

(a) (1) The Arkansas Public Service Commission shall prepare and furnish, at the proper time, to the county clerks in this state copies for all lists, blanks, and records to be used in the assessment, extension, and collection of taxes, and the county clerk shall have all lists, blanks, and records made at the expense of the county. (2) This subsection shall not apply to poll tax receipts. (3) No lists, blanks, or records shall be used by any official in the assessment, extension, or collection of taxes except as shall have had the approval of the commission.

(1) The Arkansas Public Service Commission shall prepare and furnish, at the proper time, to the county clerks in this state copies for all lists, blanks, and records to be used in the assessment, extension, and collection of taxes, and the county clerk shall have all lists, blanks, and records made at the expense of the county.

(2) This subsection shall not apply to poll tax receipts.

(3) No lists, blanks, or records shall be used by any official in the assessment, extension, or collection of taxes except as shall have had the approval of the commission.

(b) On or before January 1 of each year, the county clerk shall furnish to the county assessor all lists, blanks, and records necessary for the assessment of all real and personal property for the year, all of them to be prepared as provided by law unless otherwise directed by the commission.

Acts 1919, No. 147, § 3; C. & M. Dig., § 9880; Acts 1929, No. 172, § 8; Pope's Dig., § 13648; A.S.A. 1947, § 84-401.
Ark. Code Ann. § 26-55-1101 — AR Code / Title 26 / Chapter 55 / Subchapter 11 / Section 26-55-1101
Definition
Status: in_force

As used in this subchapter, "secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agent. Amended by Act 2019, No. 910,§ 4008, eff. 7/1/2019. Acts 1989, No. 854, § 1.

As used in this subchapter, "secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agent.

Amended by Act 2019, No. 910,§ 4008, eff. 7/1/2019.

Acts 1989, No. 854, § 1.
Ark. Code Ann. § 26-34-104 — AR Code / Title 26 / Chapter 34 / Section 26-34-104
Attorney General to conduct suits
Status: in_force

All suits which may be brought under the provisions of this section and § 26-34-107 shall be conducted by the Attorney General as other suits brought in the name of the State of Arkansas. Acts 1931, No. 281, § 2; Pope's Dig., § 13900; A.S.A. 1947, § 84-111.

All suits which may be brought under the provisions of this section and § 26-34-107 shall be conducted by the Attorney General as other suits brought in the name of the State of Arkansas.

Acts 1931, No. 281, § 2; Pope's Dig., § 13900; A.S.A. 1947, § 84-111.
Ark. Code Ann. § 26-58-109 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-109
Tax additional to property tax
Status: in_force

The severance tax imposed by this subchapter is in addition to the general property tax. Acts 1947, No. 136, § 11; 1947, No. 299, § 1; 1983, No. 254, § 9; A.S.A. 1947, § 84-2111.

The severance tax imposed by this subchapter is in addition to the general property tax.

Acts 1947, No. 136, § 11; 1947, No. 299, § 1; 1983, No. 254, § 9; A.S.A. 1947, § 84-2111.
Ark. Code Ann. § 26-58-110 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-110
Additional privilege or excise taxes prohibited
Status: in_force

No other privilege or excise taxes in addition to the severance tax shall be imposed upon the right to utilize natural resources and timber. Acts 1947, No. 136, § 11; 1947, No. 299, § 1; 1983, No. 254, § 9; A.S.A. 1947, § 84-2111.

No other privilege or excise taxes in addition to the severance tax shall be imposed upon the right to utilize natural resources and timber.

Acts 1947, No. 136, § 11; 1947, No. 299, § 1; 1983, No. 254, § 9; A.S.A. 1947, § 84-2111.
Ark. Code Ann. § 26-52-436 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-436
Certain classes of trucks or trailers - Definitions
Status: in_force

(a) As used in this section: (1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state; (2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and (3) (A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce. (B) "Truck tractor" does not include a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce. (b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in this state are exempt from the Arkansas gross receipts tax levied by this chapter. (c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in this state are exempt from the Arkansas gross receipts tax levied by this chapter. (d) The gross receipts or gross proceeds derived from the sale in this state of a new or used Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas gross receipts tax levied by this chapter. (e) The exemption under subsection (b) of this section does not apply to gross receipts taxes levied by any Arkansas city, town, or county. Acts 2003, No. 551, § 1; 2011, No. 1058, § 3.

(a) As used in this section: (1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state; (2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and (3) (A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce. (B) "Truck tractor" does not include a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(1) "Person" means a natural person who resided in this state at the time of purchasing a truck tractor or semitrailer in this state;

(2) "Semitrailer" means every vehicle with or without motive power, including a pole trailer, drawn by a truck tractor or a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce and designed for carrying property; and

(3) (A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce. (B) "Truck tractor" does not include a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(A) "Truck tractor" means a motor vehicle: (i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and (ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(i) Designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn; and

(ii) Registered as a: (a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or (b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(a) Class Five or Class Eight truck as defined by § 27-14-601(a)(3) ; or

(b) Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is not registered with the International Registration Plan to be engaged in interstate commerce.

(B) "Truck tractor" does not include a Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce.

(b) Except as provided in subsections (d) and (e) of this section, the gross receipts or gross proceeds in excess of nine thousand one hundred fifty dollars ($9,150) derived from the sale of a new or used truck tractor in this state are exempt from the Arkansas gross receipts tax levied by this chapter.

(c) The gross receipts or gross proceeds derived from the sale of a new or used semitrailer in this state are exempt from the Arkansas gross receipts tax levied by this chapter.

(d) The gross receipts or gross proceeds derived from the sale in this state of a new or used Class Six or Class Seven truck as defined by § 27-14-601(a)(3)(F) and (G) that is registered with the International Registration Plan to be engaged in interstate commerce are exempt from the Arkansas gross receipts tax levied by this chapter.

(e) The exemption under subsection (b) of this section does not apply to gross receipts taxes levied by any Arkansas city, town, or county.

Acts 2003, No. 551, § 1; 2011, No. 1058, § 3.
Ark. Code Ann. § 26-62-106 — AR Code / Title 26 / Chapter 62 / Subchapter 1 / Section 26-62-106
False or fraudulent reports - Fraudulent avoidance of tax - Penalty
Status: in_force

Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned. Acts 1993, No. 1119, § 6.

Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.

Acts 1993, No. 1119, § 6.
Ark. Code Ann. § 26-51-426 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-426
Deductions - Reserve for bad debts or liabilities
Status: in_force

Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with 26 U.S.C. §§ 582 , 585 , and 593 , as in effect on January 1, 1999. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; A.S.A. 1947, § 84-2016; Acts 1993, No. 785, § 9; 1997, No. 951, § 15; 1999, No. 1126, § 32.

Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with 26 U.S.C. §§ 582 , 585 , and 593 , as in effect on January 1, 1999.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; A.S.A. 1947, § 84-2016; Acts 1993, No. 785, § 9; 1997, No. 951, § 15; 1999, No. 1126, § 32.
Ark. Code Ann. § 26-37-303 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-303
Redemption deed
Status: in_force

(a) If the owner or redeemer redeems the tax-delinquent parcel, the Commissioner of State Lands shall issue: (1) A redemption deed in the name of the owner and record it in the county wherein the parcel is located; and (2) A redemption receipt to the redeemer. (b) A redemption deed shall: (1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and (2) Not convey or change the legal ownership to the parcel redeemed. (c) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner or redeemer. Amended by Act 2023, No. 172,§ 13, eff. 8/1/2023. Amended by Act 2023, No. 172,§ 12, eff. 8/1/2023. Amended by Act 2021, No. 584,§ 4, eff. 7/28/2021. Amended by Act 2019, No. 762,§ 3, eff. 7/24/2019. Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.

(a) If the owner or redeemer redeems the tax-delinquent parcel, the Commissioner of State Lands shall issue: (1) A redemption deed in the name of the owner and record it in the county wherein the parcel is located; and (2) A redemption receipt to the redeemer.

(1) A redemption deed in the name of the owner and record it in the county wherein the parcel is located; and

(2) A redemption receipt to the redeemer.

(b) A redemption deed shall: (1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and (2) Not convey or change the legal ownership to the parcel redeemed.

(1) Serve as proof that payment under § 26-37-302 has been received by the Commissioner of State Lands; and

(2) Not convey or change the legal ownership to the parcel redeemed.

(c) The fee for the redemption deed and the fee for recording the deed shall be borne by the owner or redeemer.

Amended by Act 2023, No. 172,§ 13, eff. 8/1/2023.

Amended by Act 2023, No. 172,§ 12, eff. 8/1/2023.

Amended by Act 2021, No. 584,§ 4, eff. 7/28/2021.

Amended by Act 2019, No. 762,§ 3, eff. 7/24/2019.

Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.
Ark. Code Ann. § 26-57-404 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-404
Privilege tax on amusement devices
Status: in_force

(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00). (b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (1/2) of the annual tax. Amended by Act 2019, No. 910,§ 4168, eff. 7/1/2019. Acts 1939, No. 201, § 4; A.S.A. 1947, § 84-2613; Acts 1999, No. 1231, § 2.

(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).

(b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (1/2) of the annual tax.

Amended by Act 2019, No. 910,§ 4168, eff. 7/1/2019.

Acts 1939, No. 201, § 4; A.S.A. 1947, § 84-2613; Acts 1999, No. 1231, § 2.
Ark. Code Ann. § 26-52-453 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-453
Water used in poultry farming - Definition
Status: in_force

(a) As used in this section, "poultry farm" means a facility used for the commercial production of poultry, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house. (b) (1) The gross receipts or gross proceeds derived from the sale of water that is used exclusively in the operation of a poultry farm 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. (2) Water sold for any purpose other than the purpose stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (c) (1) Water subject to the exemption provided under this section shall be separately metered from water used for any other purpose by the taxpayer. (2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of water under this section. (d) Before allowing the exemption for water under this section, the Secretary of the Department of Finance and Administration may require a water utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption. (e) The secretary shall promulgate rules for the proper administration of this section. Added by Act 2021, No. 970,§ 1, eff. 10/1/2021.

(a) As used in this section, "poultry farm" means a facility used for the commercial production of poultry, including without limitation a broiler or turkey grow-out house, laying house, hatching unit, nursery unit, and breeding house.

(b) (1) The gross receipts or gross proceeds derived from the sale of water that is used exclusively in the operation of a poultry farm 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. (2) Water sold for any purpose other than the purpose stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(1) The gross receipts or gross proceeds derived from the sale of water that is used exclusively in the operation of a poultry farm 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.

(2) Water sold for any purpose other than the purpose stated in subdivision (b)(1) of this section is subject to the full gross receipts tax levied by this chapter and the full compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(c) (1) Water subject to the exemption provided under this section shall be separately metered from water used for any other purpose by the taxpayer. (2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of water under this section.

(1) Water subject to the exemption provided under this section shall be separately metered from water used for any other purpose by the taxpayer.

(2) However, the rules promulgated under subsection (e) of this section may establish additional or alternate requirements for the metering of water under this section.

(d) Before allowing the exemption for water under this section, the Secretary of the Department of Finance and Administration may require a water utility to obtain a certificate from the taxpayer in the form prescribed by the secretary, certifying that the taxpayer is eligible for the exemption.

(e) The secretary shall promulgate rules for the proper administration of this section.

Added by Act 2021, No. 970,§ 1, eff. 10/1/2021.
Ark. Code Ann. § 26-3-303 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-303
Parsonages
Status: in_force

Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes. Acts 1945, No. 139, § 1; A.S.A. 1947, § 84-207.

Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.

Acts 1945, No. 139, § 1; A.S.A. 1947, § 84-207.
Ark. Code Ann. § 26-74-301 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-301
Purpose
Status: in_force

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of a capital improvement of a public nature. (b) When applicable in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature. (c) (1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax. Acts 1981, No. 991, § 16, as added by Acts 1983, No. 725, § 6; A.S.A. 1947, § 17-2020.4; Acts 2001, No. 1560, § 4.

(a) This subchapter is intended to supplement all constitutional provisions and other acts adopted for the acquiring, constructing, and equipping of capital improvements of a public nature and the issuance of bonds for the financing of a capital improvement of a public nature.

(b) When applicable in accordance with the provisions of this subchapter, this subchapter may be used by any county as an alternative notwithstanding and without the necessity of compliance with any constitutional provision or any other act authorizing the county, or any commission or agency of the county, to issue bonds for the purpose of financing the acquisition, construction, and equipment of capital improvements of a public nature.

(c) (1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes. (2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.

(1) This subchapter is intended to supplement and be levying authority in addition to all other statutes authorizing countywide sales and use taxes.

(2) Collections of a tax levied by this subchapter may be used to secure the payment of bonds or for any purpose for which the general fund of a municipality or county may be used, or a combination thereof, except as may be expressly limited by the ballot for the election at which the tax was approved or by the ballot for a subsequent election on the purposes for the tax.

Acts 1981, No. 991, § 16, as added by Acts 1983, No. 725, § 6; A.S.A. 1947, § 17-2020.4; Acts 2001, No. 1560, § 4.
Ark. Code Ann. § 26-34-102 — AR Code / Title 26 / Chapter 34 / Section 26-34-102
Ownership error in assessment
Status: in_force

It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold. Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.

It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.

Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.
Ark. Code Ann. § 26-74-319 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-319
Levy of compensating use tax
Status: in_force

(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county. (b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 . (c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 . Acts 1987 (1st Ex. Sess.), No. 31, § 1.

(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-201 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.

(b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .

(c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-223 , and 26-75-318 .

Acts 1987 (1st Ex. Sess.), No. 31, § 1.
Ark. Code Ann. § 26-54-103 — AR Code / Title 26 / Chapter 54 / Section 26-54-103
Effect upon prior rights, etc
Status: in_force

This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980. Acts 1979, No. 889, § 14; A.S.A. 1947, § 84-1844n.

This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.

Acts 1979, No. 889, § 14; A.S.A. 1947, § 84-1844n.
Ark. Code Ann. § 26-82-116 — AR Code / Title 26 / Chapter 82 / Section 26-82-116
Reporting
Status: in_force

Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes. Amended by Act 2013, No. 1135,§ 23, eff. 8/16/2013. Acts 2011, No. 828, § 1.

Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes.

Amended by Act 2013, No. 1135,§ 23, eff. 8/16/2013.

Acts 2011, No. 828, § 1.
Ark. Code Ann. § 26-51-2412 — AR Code / Title 26 / Chapter 51 / Subchapter 24 / Section 26-51-2412
Effective date
Status: in_force

(a) (1) This subchapter takes effect only if the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund. (2) If the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the fund, this subchapter is effective for tax years beginning on and after January 1 of the year following the certification and continues for a period of two (2) years. (3) If the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the fund, he or she shall notify the Arkansas Code Revision Commission of the effective date of this subchapter. (b) An unused investment tax credit under this subchapter that is earned before the end of the period stated in subsection (a) of this section may be carried forward on an income tax return for up to five (5) years after the year in which the investment tax credit was first earned or until exhausted, whichever event occurs first. Amended by Act 2019, No. 82,§ 21, eff. 7/1/2019. Acts 2011, No. 1166, § 1.

(a) (1) This subchapter takes effect only if the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund. (2) If the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the fund, this subchapter is effective for tax years beginning on and after January 1 of the year following the certification and continues for a period of two (2) years. (3) If the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the fund, he or she shall notify the Arkansas Code Revision Commission of the effective date of this subchapter.

(1) This subchapter takes effect only if the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund.

(2) If the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the fund, this subchapter is effective for tax years beginning on and after January 1 of the year following the certification and continues for a period of two (2) years.

(3) If the Chief Fiscal Officer of the State certifies that sufficient funding for this subchapter is available in the fund, he or she shall notify the Arkansas Code Revision Commission of the effective date of this subchapter.

(b) An unused investment tax credit under this subchapter that is earned before the end of the period stated in subsection (a) of this section may be carried forward on an income tax return for up to five (5) years after the year in which the investment tax credit was first earned or until exhausted, whichever event occurs first.

Amended by Act 2019, No. 82,§ 21, eff. 7/1/2019.

Acts 2011, No. 1166, § 1.
Ark. Code Ann. § 26-39-214 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-214
Adjustment on failure to settle
Status: in_force

(a) If any person chargeable shall neglect to render true accounts or settle as provided in this chapter, the county court shall adjust the accounts of the delinquent officer according to the best information that can be obtained and ascertain the balance due the county. (b) In these cases, the county court may refuse to allow any commission to the delinquent officer, and he or she shall moreover, without delay, pay into the county treasury the balance found due as indicated. Acts 1883, No. 114, §§ 196, 197, p. 199; C. & M. Dig., §§ 10158, 10159; Pope's Dig., §§ 13940, 13941; A.S.A. 1947, §§ 84-1436, 84-1437.

(a) If any person chargeable shall neglect to render true accounts or settle as provided in this chapter, the county court shall adjust the accounts of the delinquent officer according to the best information that can be obtained and ascertain the balance due the county.

(b) In these cases, the county court may refuse to allow any commission to the delinquent officer, and he or she shall moreover, without delay, pay into the county treasury the balance found due as indicated.

Acts 1883, No. 114, §§ 196, 197, p. 199; C. & M. Dig., §§ 10158, 10159; Pope's Dig., §§ 13940, 13941; A.S.A. 1947, §§ 84-1436, 84-1437.
Ark. Code Ann. § 26-24-116 — AR Code / Title 26 / Chapter 24 / Section 26-24-116
Investigations by commission
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to: (1) Visit in a body or singly, or by authorized agents, the several counties in this state for the purpose of investigating the work and methods of county assessors, or other officers or boards charged with the duty of administering the tax laws; (2) Examine carefully into all cases where evasion or violation of the tax laws is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective, or are improperly or negligently administered; and (3) Report the result of the investigation and the facts ascertained to the Governor from time to time when so required by him or her. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:

(1) Visit in a body or singly, or by authorized agents, the several counties in this state for the purpose of investigating the work and methods of county assessors, or other officers or boards charged with the duty of administering the tax laws;

(2) Examine carefully into all cases where evasion or violation of the tax laws is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective, or are improperly or negligently administered; and

(3) Report the result of the investigation and the facts ascertained to the Governor from time to time when so required by him or her.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-52-428 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-428
Railroad parts, cars, and equipment
Status: in_force

There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302 , the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state. Acts 1995, No. 848, § 1.

There is specifically exempted from any tax imposed by this chapter, as amended, including, but not limited to, §§ 26-52-301 and 26-52-302 , the gross receipts or gross proceeds derived from the sale of parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.

Acts 1995, No. 848, § 1.
Ark. Code Ann. § 26-18-901 — AR Code / Title 26 / Chapter 18 / Subchapter 9 / Section 26-18-901
Office of Problems Resolution and Tax Information
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall request the General Assembly to appropriate funds and create positions for an Office of Problems Resolution and Tax Information, which shall resolve taxpayer problems directly and provide information to taxpayers concerning tax law. This office shall report directly to the secretary or his or her designee. (b) The secretary shall have the authority to establish the duties of the office. The office shall give highest priority to reviewing taxpayer problems and taking prompt and appropriate action to resolve problems and respond to taxpayers. Amended by Act 2019, No. 910,§ 3637, eff. 7/1/2019. Acts 1991, No. 998, § 2.

(a) The Secretary of the Department of Finance and Administration shall request the General Assembly to appropriate funds and create positions for an Office of Problems Resolution and Tax Information, which shall resolve taxpayer problems directly and provide information to taxpayers concerning tax law. This office shall report directly to the secretary or his or her designee.

(b) The secretary shall have the authority to establish the duties of the office. The office shall give highest priority to reviewing taxpayer problems and taking prompt and appropriate action to resolve problems and respond to taxpayers.

Amended by Act 2019, No. 910,§ 3637, eff. 7/1/2019.

Acts 1991, No. 998, § 2.
Ark. Code Ann. § 26-21-105 — AR Code / Title 26 / Chapter 21 / Section 26-21-105
Taxing jurisdictions
Status: in_force

The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates. Acts 2005, No. 2163, § 1; 2007, No. 181, § 4.

The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.

Acts 2005, No. 2163, § 1; 2007, No. 181, § 4.
Ark. Code Ann. § 26-51-704 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-704
Nonbusiness income
Status: in_force

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 - 26-51-708 . Acts 1961, No. 413, § 4; A.S.A. 1947, § 84-2058.

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 - 26-51-708 .

Acts 1961, No. 413, § 4; A.S.A. 1947, § 84-2058.
Ark. Code Ann. § 26-74-608 — AR Code / Title 26 / Chapter 74 / Subchapter 6 / Section 26-74-608
Applicability of tax
Status: in_force

(a) A tax levied pursuant to the authority granted in this subchapter shall be applicable to sales of items and services sold by a business, and the tax shall be administered 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. (b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 . Acts 2001, No. 1796, § 1; 2003, No. 374, §§ 3, 4; 2003, No. 1273, § 50; 2007, No. 181, § 43.

(a) A tax levied pursuant to the authority granted in this subchapter shall be applicable to sales of items and services sold by a business, and the tax shall be administered 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.

(b) When a direct pay permit holder purchases tangible personal property or taxable services either from an Arkansas or out-of-state vendor for use, storage, consumption, or distribution in Arkansas, the permit holder shall accrue and remit the county sales or use tax, if any, pursuant to the sourcing rules in §§ 26-52-521 and 26-52-522 .

Acts 2001, No. 1796, § 1; 2003, No. 374, §§ 3, 4; 2003, No. 1273, § 50; 2007, No. 181, § 43.
Ark. Code Ann. § 26-37-213 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-213
Record of lands forfeited
Status: in_force

(a) The Commissioner of State Lands shall keep a permanent record of all lands forfeited to the state for taxes and note in the record in whose name the forfeited land was listed, for what year or years it was taxed, the amount of tax due thereon, and when forfeited. (b) The record shall be open to the inspection of anyone. Acts 1987, No. 814, § 4.

(a) The Commissioner of State Lands shall keep a permanent record of all lands forfeited to the state for taxes and note in the record in whose name the forfeited land was listed, for what year or years it was taxed, the amount of tax due thereon, and when forfeited.

(b) The record shall be open to the inspection of anyone.

Acts 1987, No. 814, § 4.
Ark. Code Ann. § 26-35-902 — AR Code / Title 26 / Chapter 35 / Subchapter 9 / Section 26-35-902
Award of attorney's fees - Disposition of residual funds
Status: in_force

(a) It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the circuit court orders any county, city, or town to refund or return to taxpayers moneys illegally exacted by the county, city, or town, apportion a reasonable part of the recovery of the class members to attorneys of record and order the return or refund of the balance to the members of the class represented. (b) If, after expiration of a reasonable period of time for the filing of claims for the illegally exacted moneys as ordered by the circuit court, residual funds exist, said residual funds shall be deemed abandoned and escheat to the county, city, or town which exacted same. Acts 1977, No. 822, § 1; A.S.A. 1947, § 84-4601; Acts 1993, No. 279, § 1.

(a) It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the circuit court orders any county, city, or town to refund or return to taxpayers moneys illegally exacted by the county, city, or town, apportion a reasonable part of the recovery of the class members to attorneys of record and order the return or refund of the balance to the members of the class represented.

(b) If, after expiration of a reasonable period of time for the filing of claims for the illegally exacted moneys as ordered by the circuit court, residual funds exist, said residual funds shall be deemed abandoned and escheat to the county, city, or town which exacted same.

Acts 1977, No. 822, § 1; A.S.A. 1947, § 84-4601; Acts 1993, No. 279, § 1.
Ark. Code Ann. § 26-28-107 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-107
Marking of forfeited lands
Status: in_force

(a) (1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word "forfeited". (2) (A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation. (B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law. (b) The county assessor shall assess all the lands or lots, or parts of lands or lots, that may appear on the plats or lists furnished to the county assessor. (c) If any county clerk shall have lost or if the records of his or her office shall not contain a list of the lands forfeited to the state within his or her county, the county clerk shall certify that fact to the Commissioner of State Lands, and the Commissioner of State Lands shall immediately furnish the county clerk with that list. Acts 1883, No. 114, § 93, p. 199; C. & M. Dig., § 10015; Pope's Dig., § 13762; A.S.A. 1947, § 84-806; Acts 2003, No. 295, § 5.

(a) (1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word "forfeited". (2) (A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation. (B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.

(1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word "forfeited".

(2) (A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation. (B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.

(A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation.

(B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.

(b) The county assessor shall assess all the lands or lots, or parts of lands or lots, that may appear on the plats or lists furnished to the county assessor.

(c) If any county clerk shall have lost or if the records of his or her office shall not contain a list of the lands forfeited to the state within his or her county, the county clerk shall certify that fact to the Commissioner of State Lands, and the Commissioner of State Lands shall immediately furnish the county clerk with that list.

Acts 1883, No. 114, § 93, p. 199; C. & M. Dig., § 10015; Pope's Dig., § 13762; A.S.A. 1947, § 84-806; Acts 2003, No. 295, § 5.
Ark. Code Ann. § 26-58-128 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-128
Determination of new discovery gas, high-cost gas, or marginal gas
Status: in_force

(a) The producer of a proposed or existing gas well may apply at any time to the Director of the Oil and Gas Commission for a determination that the well qualifies as a new discovery gas well, a high-cost gas well, or a marginal gas well. (b) The director may require an applicant to provide any information required to administer this section. (c) The director shall make the determination within fifteen (15) calendar days of the application by the producer, and the producer shall attach the determination to its severance tax form next due. Acts 2008 (1st Ex. Sess.), No. 4, § 10; 2008 (1st Ex. Sess.), No. 5, § 10.

(a) The producer of a proposed or existing gas well may apply at any time to the Director of the Oil and Gas Commission for a determination that the well qualifies as a new discovery gas well, a high-cost gas well, or a marginal gas well.

(b) The director may require an applicant to provide any information required to administer this section.

(c) The director shall make the determination within fifteen (15) calendar days of the application by the producer, and the producer shall attach the determination to its severance tax form next due.

Acts 2008 (1st Ex. Sess.), No. 4, § 10; 2008 (1st Ex. Sess.), No. 5, § 10.
Ark. Code Ann. § 26-56-220 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-220
Unlawful activities regarding operation of motor vehicles
Status: in_force

(a) It is unlawful and a violation of this chapter to operate with distillate special fuel any motor vehicle licensed for highway operation on which a speedometer, odometer, or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle. (b) It shall be unlawful for any user of distillate special fuel to operate a truck in the State of Arkansas without the true owner's name and address or adequate identification on the outside of both right and left cab doors in letters not less than two inches (2") high, as near the center on the outside of the doors as possible. The name and address of the owner must be legible at a distance of twenty-five feet (25'). (c) It shall be unlawful for any person to operate with distillate special fuel any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice for the distillate special fuel and the invoice meets the requirements of § 26-56-209 . (d) (1) In addition to any other penalties which may be incurred there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section. (2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-56-216 . Amended by Act 2019, No. 910,§ 4058, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 13; 1967, No. 357, § 6; A.S.A. 1947, § 75-1253.

(a) It is unlawful and a violation of this chapter to operate with distillate special fuel any motor vehicle licensed for highway operation on which a speedometer, odometer, or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle.

(b) It shall be unlawful for any user of distillate special fuel to operate a truck in the State of Arkansas without the true owner's name and address or adequate identification on the outside of both right and left cab doors in letters not less than two inches (2") high, as near the center on the outside of the doors as possible. The name and address of the owner must be legible at a distance of twenty-five feet (25').

(c) It shall be unlawful for any person to operate with distillate special fuel any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice for the distillate special fuel and the invoice meets the requirements of § 26-56-209 .

(d) (1) In addition to any other penalties which may be incurred there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section. (2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-56-216 .

(1) In addition to any other penalties which may be incurred there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.

(2) This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in § 26-56-216 .

Amended by Act 2019, No. 910,§ 4058, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 13; 1967, No. 357, § 6; A.S.A. 1947, § 75-1253.
Ark. Code Ann. § 26-51-816 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-816
Signature document
Status: in_force

(a) The Secretary of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return. (b) Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following: (1) Form W-2; (2) Form 1099; (3) Form AR1000EC; (4) Form AR1000DC; (5) Form AR1000RC5; and (6) Any other documents or schedules that require the taxpayer's signature. (c) The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the secretary upon the secretary's request. (d) The secretary may promulgate rules for the proper enforcement of this section. Amended by Act 2019, No. 315,§ 2973, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3751, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3750, eff. 7/1/2019. Acts 1999, No. 1132, § 7.

(a) The Secretary of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return.

(b) Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following: (1) Form W-2; (2) Form 1099; (3) Form AR1000EC; (4) Form AR1000DC; (5) Form AR1000RC5; and (6) Any other documents or schedules that require the taxpayer's signature.

(1) Form W-2;

(2) Form 1099;

(3) Form AR1000EC;

(4) Form AR1000DC;

(5) Form AR1000RC5; and

(6) Any other documents or schedules that require the taxpayer's signature.

(c) The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the secretary upon the secretary's request.

(d) The secretary may promulgate rules for the proper enforcement of this section.

Amended by Act 2019, No. 315,§ 2973, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3751, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3750, eff. 7/1/2019.

Acts 1999, No. 1132, § 7.
Ark. Code Ann. § 26-18-1111 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1111
Settlement of tax disputes
Status: in_force

(a) A taxpayer and the Department of Finance and Administration may settle or compromise controversies at any time under § 26-18-705 . (b) If a matter is settled after a petition has been filed with the Tax Appeals Commission under this subchapter, the parties shall notify the commission so that the matter is withdrawn from consideration by the commission. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) A taxpayer and the Department of Finance and Administration may settle or compromise controversies at any time under § 26-18-705 .

(b) If a matter is settled after a petition has been filed with the Tax Appeals Commission under this subchapter, the parties shall notify the commission so that the matter is withdrawn from consideration by the commission.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-81-105 — AR Code / Title 26 / Chapter 81 / Section 26-81-105
Voter approval by election
Status: in_force

(a) (1) No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors of the county voting on the question shall have approved the levy of the tax at an election called for that purpose and conducted in accordance with the general election laws. (2) Any such election shall be called by ordinance of the quorum court of the levying county. (b) The ballot title for the election shall include the expiration date for the tax, and any tax levied pursuant to this chapter shall cease upon the expiration date. (c) The ballot title for the election shall identify the project, and the ballot shall specify whether the levy of the tax is contingent upon the levy of sales and use tax pursuant to this chapter by any other county or counties. Acts 1991, No. 738, § 5.

(a) (1) No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors of the county voting on the question shall have approved the levy of the tax at an election called for that purpose and conducted in accordance with the general election laws. (2) Any such election shall be called by ordinance of the quorum court of the levying county.

(1) No ordinance shall be enacted by a quorum court levying a tax under this chapter until a majority of the qualified electors of the county voting on the question shall have approved the levy of the tax at an election called for that purpose and conducted in accordance with the general election laws.

(2) Any such election shall be called by ordinance of the quorum court of the levying county.

(b) The ballot title for the election shall include the expiration date for the tax, and any tax levied pursuant to this chapter shall cease upon the expiration date.

(c) The ballot title for the election shall identify the project, and the ballot shall specify whether the levy of the tax is contingent upon the levy of sales and use tax pursuant to this chapter by any other county or counties.

Acts 1991, No. 738, § 5.
Ark. Code Ann. § 26-76-105 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-105
Report of taxes collected and licenses issued
Status: in_force

(a) The privilege taxes paid as provided in this act to the county collector shall be reported by him or her quarterly and paid into the county treasury within twenty (20) days after the granting of the license for which the privilege tax is paid. (b) Each county collector shall at the end of each quarter make to the clerk of the county a detailed report of the licenses issued by the county collector during the quarter, showing: (1) The number and date of the license; (2) The name of the license; (3) The privilege for which it was issued; and (4) The amount collected for it. (c) (1) If a county collector fails to make the report, the county collector shall be notified by the clerk of the county court and required to make the report. (2) Upon conviction, a county collector who fails to perform any of the duties required of the county collector under this act is guilty of a violation and shall be fined in any sum not less than three hundred dollars ($300) nor more than one thousand dollars ($1,000). Acts 1883, No. 114, § 157, p. 199; 1893, No. 5, § 1, p. 4; C. & M. Dig., § 9847; Pope's Dig., § 13591; A.S.A. 1947, § 84-1506; 2009, No. 655, § 119.

(a) The privilege taxes paid as provided in this act to the county collector shall be reported by him or her quarterly and paid into the county treasury within twenty (20) days after the granting of the license for which the privilege tax is paid.

(b) Each county collector shall at the end of each quarter make to the clerk of the county a detailed report of the licenses issued by the county collector during the quarter, showing: (1) The number and date of the license; (2) The name of the license; (3) The privilege for which it was issued; and (4) The amount collected for it.

(1) The number and date of the license;

(2) The name of the license;

(3) The privilege for which it was issued; and

(4) The amount collected for it.

(c) (1) If a county collector fails to make the report, the county collector shall be notified by the clerk of the county court and required to make the report. (2) Upon conviction, a county collector who fails to perform any of the duties required of the county collector under this act is guilty of a violation and shall be fined in any sum not less than three hundred dollars ($300) nor more than one thousand dollars ($1,000).

(1) If a county collector fails to make the report, the county collector shall be notified by the clerk of the county court and required to make the report.

(2) Upon conviction, a county collector who fails to perform any of the duties required of the county collector under this act is guilty of a violation and shall be fined in any sum not less than three hundred dollars ($300) nor more than one thousand dollars ($1,000).

Acts 1883, No. 114, § 157, p. 199; 1893, No. 5, § 1, p. 4; C. & M. Dig., § 9847; Pope's Dig., § 13591; A.S.A. 1947, § 84-1506; 2009, No. 655, § 119.
Ark. Code Ann. § 26-62-208 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-208
Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest
Status: in_force

(a) Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuels shown by a verified audit by the Arkansas Department of Transportation, the Secretary of the Department of Finance and Administration, or any authorized representative. (b) (1) The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas Department of Transportation, the secretary, or an authorized representative, or any report filed by such alternative fuels supplier, user, interstate user, or IFTA carrier user shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit. (2) However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the alternative fuels supplier, user, interstate user, or IFTA carrier user. Amended by Act 2019, No. 910,§ 4330, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4329, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 304, eff. 8/1/2017. Acts 1993, No. 1119, § 16.

(a) Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuels shown by a verified audit by the Arkansas Department of Transportation, the Secretary of the Department of Finance and Administration, or any authorized representative.

(b) (1) The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas Department of Transportation, the secretary, or an authorized representative, or any report filed by such alternative fuels supplier, user, interstate user, or IFTA carrier user shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit. (2) However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the alternative fuels supplier, user, interstate user, or IFTA carrier user.

(1) The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas Department of Transportation, the secretary, or an authorized representative, or any report filed by such alternative fuels supplier, user, interstate user, or IFTA carrier user shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit.

(2) However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the alternative fuels supplier, user, interstate user, or IFTA carrier user.

Amended by Act 2019, No. 910,§ 4330, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4329, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 304, eff. 8/1/2017.

Acts 1993, No. 1119, § 16.
Ark. Code Ann. § 26-51-1007 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1007
Credit granted - Surface water conversion outside critical areas
Status: in_force

(a) For projects located outside critical groundwater areas, there shall be allowed a credit against the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., to an approved applicant for the reduction of groundwater use by substitution of surface water for water used for industrial, commercial, agricultural, or recreational purposes. (b) (1) The tax credit allowed to each approved applicant shall not exceed the lesser of twenty-five percent (25%) of the project cost incurred or thirty-five thousand dollars ($35,000). (2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000). (3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated. Amended by Act 2021, No. 875,§ 2, eff. for tax years beginning on or after January 1, 2021. Acts 1995, No. 341, § 8; 2011, No. 631, § 5.

(a) For projects located outside critical groundwater areas, there shall be allowed a credit against the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., to an approved applicant for the reduction of groundwater use by substitution of surface water for water used for industrial, commercial, agricultural, or recreational purposes.

(b) (1) The tax credit allowed to each approved applicant shall not exceed the lesser of twenty-five percent (25%) of the project cost incurred or thirty-five thousand dollars ($35,000). (2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000). (3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated.

(1) The tax credit allowed to each approved applicant shall not exceed the lesser of twenty-five percent (25%) of the project cost incurred or thirty-five thousand dollars ($35,000).

(2) (A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000). (B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000).

(A) The amount of tax credit allowed to each approved applicant per project that may be used for a taxable year may not exceed the lesser of: (i) The amount of individual or corporate income tax otherwise due; or (ii) Eighteen thousand dollars ($18,000).

(i) The amount of individual or corporate income tax otherwise due; or

(ii) Eighteen thousand dollars ($18,000).

(B) If the approved applicant is a pass-through entity such as a partnership, a limited liability company taxed as a partnership, a Subchapter S corporation, or a fiduciary, the amount of tax credit that may be used for a taxable year shall not exceed the lesser of: (i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or (ii) Eighteen thousand dollars ($18,000).

(i) The aggregate amount of individual or corporate income tax otherwise due by all members of the pass-through entity; or

(ii) Eighteen thousand dollars ($18,000).

(3) Any unused tax credit may be carried over for a maximum of fifteen (15) consecutive taxable years following the taxable year in which the credit originated.

Amended by Act 2021, No. 875,§ 2, eff. for tax years beginning on or after January 1, 2021.

Acts 1995, No. 341, § 8; 2011, No. 631, § 5.
Ark. Code Ann. § 26-51-2509 — AR Code / Title 26 / Chapter 51 / Subchapter 25 / Section 26-51-2509
Contribution to Arkansas Brighter Future Fund Plan account
Status: in_force

(a) (1) 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, a designation as follows: "If you are entitled to a refund, check if you wish to designate [ ] $25, [ ] $50, [ ] $100, [ ] __________________ (write in amount) or [ ] all of your tax refund to an Arkansas Brighter Future Fund Plan account. Your refund will be reduced by this amount." (2) The Arkansas Brighter Future Fund Plan account must already be in existence at the time the election in subdivision (a)(1) of this section is made, and the pertinent information regarding the Arkansas Brighter Future Fund Plan account must be provided to the Department of Finance and Administration so that the deposit can be correctly made. (b) The Arkansas Brighter Future Fund Plan check-off program on state income tax returns shall be effective beginning with the returns for the 2009 tax year and each subsequent tax year. (c) The Secretary of the Department of Finance and Administration shall promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section. Amended by Act 2021, No. 966,§ 26, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 3814, eff. 7/1/2019. Acts 2009, No. 211, § 1.

(a) (1) 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, a designation as follows: "If you are entitled to a refund, check if you wish to designate [ ] $25, [ ] $50, [ ] $100, [ ] __________________ (write in amount) or [ ] all of your tax refund to an Arkansas Brighter Future Fund Plan account. Your refund will be reduced by this amount." (2) The Arkansas Brighter Future Fund Plan account must already be in existence at the time the election in subdivision (a)(1) of this section is made, and the pertinent information regarding the Arkansas Brighter Future Fund Plan account must be provided to the Department of Finance and Administration so that the deposit can be correctly made.

(1) 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, a designation as follows: "If you are entitled to a refund, check if you wish to designate [ ] $25, [ ] $50, [ ] $100, [ ] __________________ (write in amount) or [ ] all of your tax refund to an Arkansas Brighter Future Fund Plan account. Your refund will be reduced by this amount."

"If you are entitled to a refund, check if you wish to designate [ ] $25, [ ] $50, [ ] $100, [ ] __________________ (write in amount) or [ ] all of your tax refund to an Arkansas Brighter Future Fund Plan account. Your refund will be reduced by this amount."

(2) The Arkansas Brighter Future Fund Plan account must already be in existence at the time the election in subdivision (a)(1) of this section is made, and the pertinent information regarding the Arkansas Brighter Future Fund Plan account must be provided to the Department of Finance and Administration so that the deposit can be correctly made.

(b) The Arkansas Brighter Future Fund Plan check-off program on state income tax returns shall be effective beginning with the returns for the 2009 tax year and each subsequent tax year.

(c) The Secretary of the Department of Finance and Administration shall promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section.

Amended by Act 2021, No. 966,§ 26, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 3814, eff. 7/1/2019.

Acts 2009, No. 211, § 1.
Ark. Code Ann. § 26-51-1604 — AR Code / Title 26 / Chapter 51 / Subchapter 16 / Section 26-51-1604
[Repealed]
Status: repealed

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 4.

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018.

Acts 1997, No. 1168, § 4.
Ark. Code Ann. § 26-56-103 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-103
Penalties
Status: in_force

Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned. Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 3; 1967, No. 199, § 1; A.S.A. 1947, § 75-1268.

Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 3; 1967, No. 199, § 1; A.S.A. 1947, § 75-1268.
Ark. Code Ann. § 26-24-109 — AR Code / Title 26 / Chapter 24 / Section 26-24-109
Suits
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to direct and approve suits to be instituted by the Attorney General, prosecuting attorneys, or attorneys specially employed for such purpose for the collection of any taxes or penalties due the state or any subdivisions. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to direct and approve suits to be instituted by the Attorney General, prosecuting attorneys, or attorneys specially employed for such purpose for the collection of any taxes or penalties due the state or any subdivisions.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-55-220 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-220
Municipal licenses for distributors
Status: in_force

Nothing in §§ 26-55-213 - 26-55-219 shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging within the limits of the municipality in the business of distributor or the business of selling, dealing in, or storing petroleum products. 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.

Nothing in §§ 26-55-213 - 26-55-219 shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging within the limits of the municipality in the business of distributor or the business of selling, dealing in, or storing petroleum products.

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.
Ark. Code Ann. § 26-52-601 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-601
Legislative findings and intent
Status: in_force

(a) (1) In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state and their inhabitants when the cities and towns are divided by a state line from an incorporated city or town in another state in which the tax burden of the citizens of the city or town in the adjoining state is substantially less than the tax burden imposed by the laws of this state upon the citizens of a border city or town in this state. (2) The General Assembly is also cognizant that these tax inequities offer inducements to citizens who would otherwise settle in Arkansas and operate businesses in Arkansas to move to the border cities in the adjoining states. (b) The passage of this subchapter is designed to establish a method of equalizing the inequities imposed under the tax laws of this state, thereby offering inducements to persons to establish their homes and businesses in the Arkansas border city or town. Acts 1977, No. 48, § 1; A.S.A. 1947, § 84-1946n.

(a) (1) In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state and their inhabitants when the cities and towns are divided by a state line from an incorporated city or town in another state in which the tax burden of the citizens of the city or town in the adjoining state is substantially less than the tax burden imposed by the laws of this state upon the citizens of a border city or town in this state. (2) The General Assembly is also cognizant that these tax inequities offer inducements to citizens who would otherwise settle in Arkansas and operate businesses in Arkansas to move to the border cities in the adjoining states.

(1) In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state and their inhabitants when the cities and towns are divided by a state line from an incorporated city or town in another state in which the tax burden of the citizens of the city or town in the adjoining state is substantially less than the tax burden imposed by the laws of this state upon the citizens of a border city or town in this state.

(2) The General Assembly is also cognizant that these tax inequities offer inducements to citizens who would otherwise settle in Arkansas and operate businesses in Arkansas to move to the border cities in the adjoining states.

(b) The passage of this subchapter is designed to establish a method of equalizing the inequities imposed under the tax laws of this state, thereby offering inducements to persons to establish their homes and businesses in the Arkansas border city or town.

Acts 1977, No. 48, § 1; A.S.A. 1947, § 84-1946n.
Ark. Code Ann. § 26-24-110 — AR Code / Title 26 / Chapter 24 / Section 26-24-110
Information from public officials
Status: in_force

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require any public official in this state to report information as to the valuation, assessment, and equalization of property, privileges, or franchises, the collection of taxes, receipts from licenses and other sources, the method of taxation, value of franchises, or intangible property or assets subject to taxation, and such other information as may be needful in the work of the commission, in such form and upon such blanks as the commission may prescribe. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require any public official in this state to report information as to the valuation, assessment, and equalization of property, privileges, or franchises, the collection of taxes, receipts from licenses and other sources, the method of taxation, value of franchises, or intangible property or assets subject to taxation, and such other information as may be needful in the work of the commission, in such form and upon such blanks as the commission may prescribe.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-28-108 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-108
Delivery of tax books to county collector
Status: in_force

(a) On or before February 1 of each year, the preparer of tax books of each county shall make out and deliver the tax books of his or her county to the county collector with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, authorizing the county collector to collect the taxes. (b) The county collector shall give a receipt for the tax books, in which the amount of the different taxes shall be separately stated, and the county clerk shall file the receipt in the records of the county. (c) An electronic reproduction of a tax book, warrant, or receipt kept in accordance with § 13-4-301 is sufficient under this section. Amended by Act 2021, No. 278,§ 4, eff. 7/28/2021. Acts 1883, No. 114, § 94, p. 199; 1887, No. 92, § 37, p. 143; C. & M. Dig., § 10016; Acts 1933 (1st Ex. Sess.), No. 16, § 3; Pope's Dig., § 13763; A.S.A. 1947, § 84-807; Acts 2003, No. 295, § 6.

(a) On or before February 1 of each year, the preparer of tax books of each county shall make out and deliver the tax books of his or her county to the county collector with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, authorizing the county collector to collect the taxes.

(b) The county collector shall give a receipt for the tax books, in which the amount of the different taxes shall be separately stated, and the county clerk shall file the receipt in the records of the county.

(c) An electronic reproduction of a tax book, warrant, or receipt kept in accordance with § 13-4-301 is sufficient under this section.

Amended by Act 2021, No. 278,§ 4, eff. 7/28/2021.

Acts 1883, No. 114, § 94, p. 199; 1887, No. 92, § 37, p. 143; C. & M. Dig., § 10016; Acts 1933 (1st Ex. Sess.), No. 16, § 3; Pope's Dig., § 13763; A.S.A. 1947, § 84-807; Acts 2003, No. 295, § 6.
Ark. Code Ann. § 26-35-303 — AR Code / Title 26 / Chapter 35 / Subchapter 3 / Section 26-35-303
Joint tenant ownership of property
Status: in_force

(a) In all cases where any tract of land may be owned by two (2) or more persons as joint tenants, coparceners, or tenants in common, and one (1) or more proprietors shall have paid the tax or tax and penalty charged on his or her proportion of the tract, or one (1) or more of the remaining proprietors shall have failed to pay his or her proportion of his or her tax or tax and penalty charged on the land and partition of the land has or shall be made between them, then the tax or tax and penalty, paid as indicated, shall be deemed to have been paid on the proportion of the tract set off to the proprietor who paid his or her proportion of the tax or tax and penalty, and the proprietor so paying the tax or tax and penalty, as indicated, shall hold the proportion of the tract set off to him or her, as indicated, free from the residue of the tax or tax and penalty charged on the tract before partition, and the proportion of the tract set off to the proprietor who shall not have paid his or her proportion of the tax or tax and penalty, remaining unpaid, shall be charged with the tax or tax and penalty in the same manner as if the partition had been made before the tax or tax and penalty, had been assessed. (b) Whenever any land so held by tenants in common shall be sold upon proceedings in partition or shall be taken by the election of any of the parties to such proceedings, or when any real estate shall be sold at judicial sale, or any administrator's, executor's, guardian's, or trustee's sale, the court shall order the taxes and penalties and the interest thereon, against the lands to be discharged out of the proceeds of the sale or election. Acts 1883, No. 114, § 166, p. 199; C. & M. Dig., §§ 10055, 10056; Pope's Dig., §§ 9472, 10541, 13814, 13815; A.S.A. 1947, § 84-926.

(a) In all cases where any tract of land may be owned by two (2) or more persons as joint tenants, coparceners, or tenants in common, and one (1) or more proprietors shall have paid the tax or tax and penalty charged on his or her proportion of the tract, or one (1) or more of the remaining proprietors shall have failed to pay his or her proportion of his or her tax or tax and penalty charged on the land and partition of the land has or shall be made between them, then the tax or tax and penalty, paid as indicated, shall be deemed to have been paid on the proportion of the tract set off to the proprietor who paid his or her proportion of the tax or tax and penalty, and the proprietor so paying the tax or tax and penalty, as indicated, shall hold the proportion of the tract set off to him or her, as indicated, free from the residue of the tax or tax and penalty charged on the tract before partition, and the proportion of the tract set off to the proprietor who shall not have paid his or her proportion of the tax or tax and penalty, remaining unpaid, shall be charged with the tax or tax and penalty in the same manner as if the partition had been made before the tax or tax and penalty, had been assessed.

(b) Whenever any land so held by tenants in common shall be sold upon proceedings in partition or shall be taken by the election of any of the parties to such proceedings, or when any real estate shall be sold at judicial sale, or any administrator's, executor's, guardian's, or trustee's sale, the court shall order the taxes and penalties and the interest thereon, against the lands to be discharged out of the proceeds of the sale or election.

Acts 1883, No. 114, § 166, p. 199; C. & M. Dig., §§ 10055, 10056; Pope's Dig., §§ 9472, 10541, 13814, 13815; A.S.A. 1947, § 84-926.
Ark. Code Ann. § 26-57-420 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-420
Notice to purchaser of tax consequences of sale required
Status: in_force

(a) (1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter. (2) All receipts, invoices, bills of sale, or other documents must contain thereon a notice citing the applicable sections of the law and warning the purchaser of the applicable tax. (b) (1) Any sale which is made without notifying the purchaser of the existence of the aforementioned applicable sections of the law or when the documents executed in connection with the sale do not cite the appropriate statutes and warn of applicable tax shall be void, and the purchaser may at his or her option cancel the sale, whereupon the licensee shall immediately rebate the purchase price or the deposit made by the purchaser. (2) The failure of the licensee to rebate the funds after demand by the purchaser shall entitle the purchaser to file suit against the bond of the licensee which is required by § 26-57-419(d) , and the license of the licensee shall be revoked if the purchaser obtains a judgment against the bondsman. Acts 1977, No. 553, §§ 14, 15; A.S.A. 1947, §§ 84-2646, 84-2647; Acts 2009, No. 655, § 90.

(a) (1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter. (2) All receipts, invoices, bills of sale, or other documents must contain thereon a notice citing the applicable sections of the law and warning the purchaser of the applicable tax.

(1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter.

(2) All receipts, invoices, bills of sale, or other documents must contain thereon a notice citing the applicable sections of the law and warning the purchaser of the applicable tax.

(b) (1) Any sale which is made without notifying the purchaser of the existence of the aforementioned applicable sections of the law or when the documents executed in connection with the sale do not cite the appropriate statutes and warn of applicable tax shall be void, and the purchaser may at his or her option cancel the sale, whereupon the licensee shall immediately rebate the purchase price or the deposit made by the purchaser. (2) The failure of the licensee to rebate the funds after demand by the purchaser shall entitle the purchaser to file suit against the bond of the licensee which is required by § 26-57-419(d) , and the license of the licensee shall be revoked if the purchaser obtains a judgment against the bondsman.

(1) Any sale which is made without notifying the purchaser of the existence of the aforementioned applicable sections of the law or when the documents executed in connection with the sale do not cite the appropriate statutes and warn of applicable tax shall be void, and the purchaser may at his or her option cancel the sale, whereupon the licensee shall immediately rebate the purchase price or the deposit made by the purchaser.

(2) The failure of the licensee to rebate the funds after demand by the purchaser shall entitle the purchaser to file suit against the bond of the licensee which is required by § 26-57-419(d) , and the license of the licensee shall be revoked if the purchaser obtains a judgment against the bondsman.

Acts 1977, No. 553, §§ 14, 15; A.S.A. 1947, §§ 84-2646, 84-2647; Acts 2009, No. 655, § 90.
Ark. Code Ann. § 26-18-805 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-805
Basis for evaluation of employees
Status: in_force

The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors. Acts 1989, No. 590, § 1.

The Secretary of the Department of Finance and Administration shall not use records of tax collection results to:

(1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or

(2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-51-415 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-415
Deductions - Interest
Status: in_force

Title 26 U.S.C. § 163 , as in effect on January 1, 2017, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability. Amended by Act 2017, No. 155,§ 19, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 17, eff. for tax years beginning on or after January 1, 2014. Amended by Act 2013, No. 1254,§ 7, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1975, No. 972, § 1; 1977, No. 898, § 1; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 15; 1989, No. 826, § 25; 1991, No. 686, § 1; 1995, No. 1160, § 3; 1997, No. 951, § 11; 1999, No. 1126, § 28; 2007, No. 218, § 22; 2009, No. 372, § 13; 2011, No. 787, § 18.

Title 26 U.S.C. § 163 , as in effect on January 1, 2017, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability.

Amended by Act 2017, No. 155,§ 19, eff. for tax years beginning on and after 1/1/2015.

Amended by Act 2015, No. 580,§ 17, eff. for tax years beginning on or after January 1, 2014.

Amended by Act 2013, No. 1254,§ 7, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012.

Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1975, No. 972, § 1; 1977, No. 898, § 1; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 15; 1989, No. 826, § 25; 1991, No. 686, § 1; 1995, No. 1160, § 3; 1997, No. 951, § 11; 1999, No. 1126, § 28; 2007, No. 218, § 22; 2009, No. 372, § 13; 2011, No. 787, § 18.
Ark. Code Ann. § 26-76-103 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-103
Licenses to be signed and filled in
Status: in_force

(a) Each blank license shall be signed by the clerk and authenticated by the seal of the county court. The county collector in granting every license shall fill in and countersign one (1) of the blank licenses delivered to him or her by the clerk of the county court. No license, unless thus signed, authenticated, and countersigned, shall authorize or avail any person to act under it. (b) The county collector shall be entitled to a five percent (5%) commission on each license for the amount collected, to be paid by the person receiving the license. Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9846; Pope's Dig., § 13590; A.S.A. 1947, § 84-1505.

(a) Each blank license shall be signed by the clerk and authenticated by the seal of the county court. The county collector in granting every license shall fill in and countersign one (1) of the blank licenses delivered to him or her by the clerk of the county court. No license, unless thus signed, authenticated, and countersigned, shall authorize or avail any person to act under it.

(b) The county collector shall be entitled to a five percent (5%) commission on each license for the amount collected, to be paid by the person receiving the license.

Acts 1883, No. 114, § 156, p. 199; C. & M. Dig., § 9846; Pope's Dig., § 13590; A.S.A. 1947, § 84-1505.
Ark. Code Ann. § 26-57-204 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-204
Violations
Status: in_force

A person who violates any of the sections of this subchapter: (1) For which a specific penalty is not provided upon conviction is guilty of a criminal violation; and (2) Is subject to administrative civil penalties under this subchapter. Amended by Act 2019, No. 1071,§ 7, eff. 7/24/2019. Acts 1977, No. 546, § 30; A.S.A. 1947, § 84-4530.

A person who violates any of the sections of this subchapter:

(1) For which a specific penalty is not provided upon conviction is guilty of a criminal violation; and

(2) Is subject to administrative civil penalties under this subchapter.

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

Acts 1977, No. 546, § 30; A.S.A. 1947, § 84-4530.
Ark. Code Ann. § 26-74-402 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-402
Call for tax election
Status: in_force

(a) The county quorum court of any county not having a countywide one percent (1%) sales and use tax on March 14, 1991, may call an election for the levy of a five-tenths percent (0.5%) countywide sales and use tax for any purpose for which the county general fund or county road fund may be used including allocating portions of this tax to the municipalities located therein. The election shall be held on the next special election date under § 7-11-205 . (b) The quorum courts shall notify their respective county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to their respective boards. Amended by Act 2021, No. 610,§ 31, eff. 1/1/2022. Acts 1991, No. 885, § 1.

(a) The county quorum court of any county not having a countywide one percent (1%) sales and use tax on March 14, 1991, may call an election for the levy of a five-tenths percent (0.5%) countywide sales and use tax for any purpose for which the county general fund or county road fund may be used including allocating portions of this tax to the municipalities located therein. The election shall be held on the next special election date under § 7-11-205 .

(b) The quorum courts shall notify their respective county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to their respective boards.

Amended by Act 2021, No. 610,§ 31, eff. 1/1/2022.

Acts 1991, No. 885, § 1.
Ark. Code Ann. § 26-56-302 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-302
Exemptions
Status: in_force

The tax levied by this subchapter shall not be applicable to the sale of liquefied gas special fuels to official United States Government agencies for use in official United States Government vehicles. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 2; 1983, No. 830, § 2; A.S.A. 1947, § 75-1255.

The tax levied by this subchapter shall not be applicable to the sale of liquefied gas special fuels to official United States Government agencies for use in official United States Government vehicles.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 2; 1983, No. 830, § 2; A.S.A. 1947, § 75-1255.
Ark. Code Ann. § 26-51-1213 — AR Code / Title 26 / Chapter 51 / Subchapter 12 / Section 26-51-1213
Net operating loss deduction - Carry forward
Status: in_force

(a) Taxpayers qualified under § 26-51-1212(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction to the next-succeeding taxable year following the year of such net operating loss and annually thereafter for a total period of ten (10) years or until such net operating loss has been exhausted, whichever is earlier. (b) The net operating loss deduction must be carried forward in the order named above. Acts 1991, No. 136, § 3; 1991, No. 137, § 3.

(a) Taxpayers qualified under § 26-51-1212(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction to the next-succeeding taxable year following the year of such net operating loss and annually thereafter for a total period of ten (10) years or until such net operating loss has been exhausted, whichever is earlier.

(b) The net operating loss deduction must be carried forward in the order named above.

Acts 1991, No. 136, § 3; 1991, No. 137, § 3.
Ark. Code Ann. § 26-57-243 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-243
Unstamped and untaxed products - Personal possession limits
Status: in_force

(a) The possession limit of tobacco products by any person, upon his or her person or in his or her personal luggage for his or her personal use, not taxed or stamped in accordance with the provisions of this subchapter, is as follows: (1) (A) One (1) carton of ten (10) packs plus one (1) pack of twenty (20) cigarettes. (B) A person purchasing cigarettes from a United States military base or installation may have in his or her possession three (3) cartons of ten (10) packs; (2) Two hundred (200) sticks of cigars, small cigars, or cigarillos; or (3) Three pounds (3 lbs.) of smoking tobacco. (b) This section applies only to the personal use of tobacco products by an unpermitted person. Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019. Acts 1977, No. 546, § 27; A.S.A. 1947, § 84-4527; Acts 1997, No. 880, § 1.

(a) The possession limit of tobacco products by any person, upon his or her person or in his or her personal luggage for his or her personal use, not taxed or stamped in accordance with the provisions of this subchapter, is as follows: (1) (A) One (1) carton of ten (10) packs plus one (1) pack of twenty (20) cigarettes. (B) A person purchasing cigarettes from a United States military base or installation may have in his or her possession three (3) cartons of ten (10) packs; (2) Two hundred (200) sticks of cigars, small cigars, or cigarillos; or (3) Three pounds (3 lbs.) of smoking tobacco.

(1) (A) One (1) carton of ten (10) packs plus one (1) pack of twenty (20) cigarettes. (B) A person purchasing cigarettes from a United States military base or installation may have in his or her possession three (3) cartons of ten (10) packs;

(A) One (1) carton of ten (10) packs plus one (1) pack of twenty (20) cigarettes.

(B) A person purchasing cigarettes from a United States military base or installation may have in his or her possession three (3) cartons of ten (10) packs;

(2) Two hundred (200) sticks of cigars, small cigars, or cigarillos; or

(3) Three pounds (3 lbs.) of smoking tobacco.

(b) This section applies only to the personal use of tobacco products by an unpermitted person.

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

Acts 1977, No. 546, § 27; A.S.A. 1947, § 84-4527; Acts 1997, No. 880, § 1.
Ark. Code Ann. § 26-51-1308 — AR Code / Title 26 / Chapter 51 / Subchapter 13 / Section 26-51-1308
Duties of franchise holders and payees
Status: in_force

(a) Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill who fails to withhold or pay to the Secretary of the Department of Finance and Administration any sums required by this subchapter to be withheld and paid shall be personally and individually liable therefor. Any sum or sums withheld in accordance with the provisions of this subchapter shall be deemed to be held in trust for the State of Arkansas and shall be recorded by the franchise holder in a ledger account so as to clearly indicate the amount of tax withheld and that the amount is the property of the State of Arkansas. (b) Every person who is to receive a payment of racing winnings or gaming winnings that are subject to this subchapter shall furnish the person making the payment a statement, made under penalties of perjury, containing the name, address, and taxpayer identification number of the person receiving the payment and of each person entitled to any portion of the payment. Amended by Act 2019, No. 910,§ 3780, eff. 7/1/2019. Acts 1987, No. 899, §§ 3, 5; 2007, No. 732, § 6.

(a) Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill who fails to withhold or pay to the Secretary of the Department of Finance and Administration any sums required by this subchapter to be withheld and paid shall be personally and individually liable therefor. Any sum or sums withheld in accordance with the provisions of this subchapter shall be deemed to be held in trust for the State of Arkansas and shall be recorded by the franchise holder in a ledger account so as to clearly indicate the amount of tax withheld and that the amount is the property of the State of Arkansas.

(b) Every person who is to receive a payment of racing winnings or gaming winnings that are subject to this subchapter shall furnish the person making the payment a statement, made under penalties of perjury, containing the name, address, and taxpayer identification number of the person receiving the payment and of each person entitled to any portion of the payment.

Amended by Act 2019, No. 910,§ 3780, eff. 7/1/2019.

Acts 1987, No. 899, §§ 3, 5; 2007, No. 732, § 6.
Ark. Code Ann. § 26-57-901 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-901
Title
Status: in_force

This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. Acts 1992 (2nd Ex. Sess.), No. 7, § 1.

This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Acts 1992 (2nd Ex. Sess.), No. 7, § 1.
Ark. Code Ann. § 26-26-1404 — AR Code / Title 26 / Chapter 26 / Subchapter 14 / Section 26-26-1404
Provisions supplemental
Status: in_force

The provisions of this subchapter shall be supplemental to any other laws of this state relating to the assessment and collection of ad valorem taxes on property and shall be deemed to repeal or modify only those laws in direct conflict with it. Acts 1987, No. 621, § 9.

The provisions of this subchapter shall be supplemental to any other laws of this state relating to the assessment and collection of ad valorem taxes on property and shall be deemed to repeal or modify only those laws in direct conflict with it.

Acts 1987, No. 621, § 9.
Ark. Code Ann. § 26-74-305 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-305
Voter approval of bonds
Status: in_force

No ordinance shall be passed by the quorum court of a county under § 26-74-304 until the majority of the qualified electors of the county voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general county election laws, the principal amount of the bonds and the purpose for which the bonds will be issued. Acts 1981, No. 991, § 17, as added by Acts 1983, No. 725, § 7; A.S.A. 1947, § 17-2020.5.

No ordinance shall be passed by the quorum court of a county under § 26-74-304 until the majority of the qualified electors of the county voting on the question shall have approved, at an election called for that purpose and conducted in accordance with the general county election laws, the principal amount of the bonds and the purpose for which the bonds will be issued.

Acts 1981, No. 991, § 17, as added by Acts 1983, No. 725, § 7; A.S.A. 1947, § 17-2020.5.
Ark. Code Ann. § 26-74-314 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-314
Rules
Status: in_force

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter. Amended by Act 2019, No. 315,§ 3063, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4389, eff. 7/1/2019. Acts 1981, No. 991, § 11; A.S.A. 1947, § 17-2020.

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.

Amended by Act 2019, No. 315,§ 3063, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4389, eff. 7/1/2019.

Acts 1981, No. 991, § 11; A.S.A. 1947, § 17-2020.
Ark. Code Ann. § 26-51-1606 — AR Code / Title 26 / Chapter 51 / Subchapter 16 / Section 26-51-1606
[Repealed]
Status: repealed

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018. Acts 1997, No. 1168, § 6.

Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018.

Acts 1997, No. 1168, § 6.
Ark. Code Ann. § 26-55-218 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-218
Distributor's license - Expiration
Status: in_force

A distributor's license remains in effect until cancelled as provided in this subchapter. Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 6; A.S.A. 1947, § 75-1109; Acts 2009, No. 655, § 46.

A distributor's license remains in effect until cancelled as provided in this subchapter.

Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 6; A.S.A. 1947, § 75-1109; Acts 2009, No. 655, § 46.
Ark. Code Ann. § 26-26-1702 — AR Code / Title 26 / Chapter 26 / Subchapter 17 / Section 26-26-1702
Report required
Status: in_force

The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing: (1) The aggregate number of miles made by each class of its cars over the several lines of railroad in this state during the calendar year next preceding; and (2) The average number of miles traveled per day by the cars of each particular class in the ordinary course of business during the period. Acts 1915, No. 224, § 1; C. & M. Dig., § 10001; Acts 1923, No. 560, § 1; Pope's Dig., § 13751; Acts 1953, No. 167, § 2; A.S.A. 1947, § 84-617.

The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:

(1) The aggregate number of miles made by each class of its cars over the several lines of railroad in this state during the calendar year next preceding; and

(2) The average number of miles traveled per day by the cars of each particular class in the ordinary course of business during the period.

Acts 1915, No. 224, § 1; C. & M. Dig., § 10001; Acts 1923, No. 560, § 1; Pope's Dig., § 13751; Acts 1953, No. 167, § 2; A.S.A. 1947, § 84-617.
Ark. Code Ann. § 26-51-814 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-814
Reports and returns - Preservation and destruction
Status: in_force

All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed. Amended by Act 2019, No. 910,§ 3749, eff. 7/1/2019. Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1983, No. 673, § 1; A.S.A. 1947, § 84-2046.

All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.

Amended by Act 2019, No. 910,§ 3749, eff. 7/1/2019.

Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1983, No. 673, § 1; A.S.A. 1947, § 84-2046.
Ark. Code Ann. § 26-58-104 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-104
Arkansas Tax Procedure Act applicable
Status: in_force

(a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax. Acts 1983, No. 254, § 11; A.S.A. 1947, § 84-2112.1.

(a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.

Acts 1983, No. 254, § 11; A.S.A. 1947, § 84-2112.1.
Ark. Code Ann. § 26-78-114 — AR Code / Title 26 / Chapter 78 / Section 26-78-114
Sale of bonds
Status: in_force

(a) All bonds issued under this chapter may be sold for such price, including, without limitation, sale without discount, and in such manner as the county or municipality may determine, but in no event shall the county or the municipality be required to pay more than four and one-half percent (4.5%) interest on the amount received, computed with relation to the absolute maturity of the bonds in accordance with the standard tables of bond values. (b) The bonds may be sold with the privilege of conversion into an issue bearing a lower rate or rates of interest, upon such terms and conditions as the county or municipality shall determine, but each such determination shall include the condition that the county or municipality receive no less and pay no more than it would receive and pay if the bonds were not converted. The conversion shall be subject to the approval of the county court in the case of bonds issued by the county and to the approval of the governing body of the municipality in the case of bonds issued by the municipality. Acts 1965, No. 446, § 9; A.S.A. 1947, § 76-2309.

(a) All bonds issued under this chapter may be sold for such price, including, without limitation, sale without discount, and in such manner as the county or municipality may determine, but in no event shall the county or the municipality be required to pay more than four and one-half percent (4.5%) interest on the amount received, computed with relation to the absolute maturity of the bonds in accordance with the standard tables of bond values.

(b) The bonds may be sold with the privilege of conversion into an issue bearing a lower rate or rates of interest, upon such terms and conditions as the county or municipality shall determine, but each such determination shall include the condition that the county or municipality receive no less and pay no more than it would receive and pay if the bonds were not converted. The conversion shall be subject to the approval of the county court in the case of bonds issued by the county and to the approval of the governing body of the municipality in the case of bonds issued by the municipality.

Acts 1965, No. 446, § 9; A.S.A. 1947, § 76-2309.
Ark. Code Ann. § 26-53-303 — AR Code / Title 26 / Chapter 53 / Subchapter 3 / Section 26-53-303
Waiver of collection and enforcement of taxes
Status: in_force

(a) The Secretary of the Department of Finance and Administration, in negotiating agreements, is authorized by way of compromise to waive the collection and enforcement of taxes on sales to residents of Arkansas made in another state and delivered into Arkansas when the sales were made prior to the effective date of any agreement negotiated. (b) However, the secretary in any case shall not be authorized to waive payment and enforcement of the tax in another state unless the tax department of the other state waives collection, payment, and enforcement of their tax in this state in the same manner as the tax payment is waived by this state. Amended by Act 2019, No. 910,§ 3934, eff. 7/1/2019. Acts 1970 (1st Ex. Sess.), No. 10, § 3; A.S.A. 1947, § 84-3137.

(a) The Secretary of the Department of Finance and Administration, in negotiating agreements, is authorized by way of compromise to waive the collection and enforcement of taxes on sales to residents of Arkansas made in another state and delivered into Arkansas when the sales were made prior to the effective date of any agreement negotiated.

(b) However, the secretary in any case shall not be authorized to waive payment and enforcement of the tax in another state unless the tax department of the other state waives collection, payment, and enforcement of their tax in this state in the same manner as the tax payment is waived by this state.

Amended by Act 2019, No. 910,§ 3934, eff. 7/1/2019.

Acts 1970 (1st Ex. Sess.), No. 10, § 3; A.S.A. 1947, § 84-3137.
Ark. Code Ann. § 26-55-223 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-223
Bonds - Deposit or pledge of government obligations as alternative
Status: in_force

In lieu of furnishing a bond executed by a surety company, as hereinbefore provided, any distributor may furnish the distributor's bond or bonds not so executed, if the distributor concurrently therewith deposits and pledges with the Secretary of the Department of Finance and Administration direct obligations of the United States or obligations of any agency of the United States fully guaranteed by it or bonds of the State of Arkansas of equal full amount to the amount of the bond required by § 26-55-222 , as collateral security for the payment of the bonds. Amended by Act 2019, No. 910,§ 3950, eff. 7/1/2019. Acts 1941, No. 383, § 9; 1957, No. 393, § 2; A.S.A. 1947, § 75-1111.

In lieu of furnishing a bond executed by a surety company, as hereinbefore provided, any distributor may furnish the distributor's bond or bonds not so executed, if the distributor concurrently therewith deposits and pledges with the Secretary of the Department of Finance and Administration direct obligations of the United States or obligations of any agency of the United States fully guaranteed by it or bonds of the State of Arkansas of equal full amount to the amount of the bond required by § 26-55-222 , as collateral security for the payment of the bonds.

Amended by Act 2019, No. 910,§ 3950, eff. 7/1/2019.

Acts 1941, No. 383, § 9; 1957, No. 393, § 2; A.S.A. 1947, § 75-1111.
Ark. Code Ann. § 26-55-404 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-404
Entitlement to refund
Status: in_force

The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating the buses shall use motor fuel on which the tax, as imposed by the Motor Fuel Tax Law, § 26-55-201 et seq., has been paid or hereafter shall be paid, shall be entitled to a refund of the full amount of the motor fuel tax, subject to the provisions of this subchapter. Acts 1963, No. 269, § 1; 1971, No. 600, § 1; A.S.A. 1947, § 75-1148.1.

The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating the buses shall use motor fuel on which the tax, as imposed by the Motor Fuel Tax Law, § 26-55-201 et seq., has been paid or hereafter shall be paid, shall be entitled to a refund of the full amount of the motor fuel tax, subject to the provisions of this subchapter.

Acts 1963, No. 269, § 1; 1971, No. 600, § 1; A.S.A. 1947, § 75-1148.1.
Ark. Code Ann. § 26-55-903 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-903
Rules
Status: in_force

(a) The Director of the State Plant Board shall have the power to adopt and, from time to time, to change by addition, amendment, or repeal reasonable rules consistent with law, for the enforcement of the provisions of this subchapter. (b) The rules to the extent practicable shall be consistent with pertinent nationally recognized standards, methods, and tolerances. (c) The rules shall be applicable only to the extent that they are not in conflict with rules or orders issued by an agency of the United States and shall be drawn with due consideration for the desirability of uniformity of the laws of the several states and the United States. (d) (1) The rules promulgated under this subchapter and any addition to or amendment or repeal of the rules shall be adopted, changed, amended, or repealed only after full public hearing, which shall be adjourned from time to time as necessary to permit all interested or affected parties to be heard. (2) At least thirty (30) days' prior written notice of the commencement of the hearing shall be published two (2) times in one (1) newspaper of general circulation that has been designated for that purpose by the director. (3) The notice shall state the time, place, and purpose of the hearing and shall either set forth in full the rule to be considered or shall state where and how the full text may be obtained. (4) A copy of the notice shall be sent at the same time to every person who has registered with the director a request to be so notified, together with the name and address to which the notice should be sent. (5) Any rule or amendment or repeal of a rule shall be effective sixty (60) days after copies have been filed according to the Arkansas Administrative Procedure Act, § 25-15-201 et seq. Amended by Act 2019, No. 315,§ 3019, eff. 7/24/2019. Acts 1955, No. 50, §§ 3, 4; A.S.A. 1947, §§ 75-1161, 75-1162; Acts 2009, No. 655, § 61.

(a) The Director of the State Plant Board shall have the power to adopt and, from time to time, to change by addition, amendment, or repeal reasonable rules consistent with law, for the enforcement of the provisions of this subchapter.

(b) The rules to the extent practicable shall be consistent with pertinent nationally recognized standards, methods, and tolerances.

(c) The rules shall be applicable only to the extent that they are not in conflict with rules or orders issued by an agency of the United States and shall be drawn with due consideration for the desirability of uniformity of the laws of the several states and the United States.

(d) (1) The rules promulgated under this subchapter and any addition to or amendment or repeal of the rules shall be adopted, changed, amended, or repealed only after full public hearing, which shall be adjourned from time to time as necessary to permit all interested or affected parties to be heard. (2) At least thirty (30) days' prior written notice of the commencement of the hearing shall be published two (2) times in one (1) newspaper of general circulation that has been designated for that purpose by the director. (3) The notice shall state the time, place, and purpose of the hearing and shall either set forth in full the rule to be considered or shall state where and how the full text may be obtained. (4) A copy of the notice shall be sent at the same time to every person who has registered with the director a request to be so notified, together with the name and address to which the notice should be sent. (5) Any rule or amendment or repeal of a rule shall be effective sixty (60) days after copies have been filed according to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(1) The rules promulgated under this subchapter and any addition to or amendment or repeal of the rules shall be adopted, changed, amended, or repealed only after full public hearing, which shall be adjourned from time to time as necessary to permit all interested or affected parties to be heard.

(2) At least thirty (30) days' prior written notice of the commencement of the hearing shall be published two (2) times in one (1) newspaper of general circulation that has been designated for that purpose by the director.

(3) The notice shall state the time, place, and purpose of the hearing and shall either set forth in full the rule to be considered or shall state where and how the full text may be obtained.

(4) A copy of the notice shall be sent at the same time to every person who has registered with the director a request to be so notified, together with the name and address to which the notice should be sent.

(5) Any rule or amendment or repeal of a rule shall be effective sixty (60) days after copies have been filed according to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

Amended by Act 2019, No. 315,§ 3019, eff. 7/24/2019.

Acts 1955, No. 50, §§ 3, 4; A.S.A. 1947, §§ 75-1161, 75-1162; Acts 2009, No. 655, § 61.
Ark. Code Ann. § 26-26-406 — AR Code / Title 26 / Chapter 26 / Subchapter 4 / Section 26-26-406
Tax adjustment procedure
Status: in_force

The following tax adjustment procedure must be completed by the county clerk on or before the third Monday in November, after all due process proceedings of the county equalization board and county court. Upon completion, the county clerk shall record and file the original, sending certified copies to the county quorum court and the Assessment Coordination Division by the third Monday in November. Click here to view form. Acts 1981, No. 848, § 5; A.S.A. 1947, § 84-493.4.

The following tax adjustment procedure must be completed by the county clerk on or before the third Monday in November, after all due process proceedings of the county equalization board and county court. Upon completion, the county clerk shall record and file the original, sending certified copies to the county quorum court and the Assessment Coordination Division by the third Monday in November.

Click here to view form.

Acts 1981, No. 848, § 5; A.S.A. 1947, § 84-493.4.

26_406_1 - Attachment
Ark. Code Ann. § 26-28-105 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-105
Entry for omitted years
Status: in_force

(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation. (b) There shall be separate recapitulation of those lands and lots. Acts 1883, No. 114, § 90, p. 199; C. & M. Dig., § 10012; Pope's Dig., § 13760; A.S.A. 1947, § 84-804; Acts 2003, No. 295, § 4.

(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation.

(b) There shall be separate recapitulation of those lands and lots.

Acts 1883, No. 114, § 90, p. 199; C. & M. Dig., § 10012; Pope's Dig., § 13760; A.S.A. 1947, § 84-804; Acts 2003, No. 295, § 4.
Ark. Code Ann. § 26-51-2102 — AR Code / Title 26 / Chapter 51 / Subchapter 21 / Section 26-51-2102
Legislative findings and intent
Status: in_force

The General Assembly finds that organ donation is a courageous, admirable, and vital demonstration of one's commitment to the value of human life and, in many instances, is necessary for the preservation of life itself. Acts 2005, No. 668, § 1.

The General Assembly finds that organ donation is a courageous, admirable, and vital demonstration of one's commitment to the value of human life and, in many instances, is necessary for the preservation of life itself.

Acts 2005, No. 668, § 1.
Ark. Code Ann. § 26-38-203 — AR Code / Title 26 / Chapter 38 / Subchapter 2 / Section 26-38-203
Publication of notice
Status: in_force

(a) Upon filing a complaint under § 26-38-202 , the plaintiff shall publish for four (4) consecutive weeks, one (1) time per week, in a newspaper having general circulation in the county wherein the real property is located, a notice calling on all persons, firms, corporations, or improvement districts that can set up any right to the real property so conveyed and forfeited to show cause why the title to the real property should not be confirmed, quieted, and vested in the plaintiff in fee simple. (b) The notice shall set forth the description of the real property and the name of the person, firm, or corporation that last paid the taxes on the real property. Acts 1993, No. 646, § 4; 2011, No. 1133, § 3.

(a) Upon filing a complaint under § 26-38-202 , the plaintiff shall publish for four (4) consecutive weeks, one (1) time per week, in a newspaper having general circulation in the county wherein the real property is located, a notice calling on all persons, firms, corporations, or improvement districts that can set up any right to the real property so conveyed and forfeited to show cause why the title to the real property should not be confirmed, quieted, and vested in the plaintiff in fee simple.

(b) The notice shall set forth the description of the real property and the name of the person, firm, or corporation that last paid the taxes on the real property.

Acts 1993, No. 646, § 4; 2011, No. 1133, § 3.
Ark. Code Ann. § 26-35-702 — AR Code / Title 26 / Chapter 35 / Subchapter 7 / Section 26-35-702
[Repealed]
Status: repealed

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021. Acts 1929, No. 40, § 1; 1931, No. 324, § 2; A.S.A. 1947, § 84-915.

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021.

Acts 1929, No. 40, § 1; 1931, No. 324, § 2; A.S.A. 1947, § 84-915.
Ark. Code Ann. § 26-51-2606 — AR Code / Title 26 / Chapter 51 / Subchapter 26 / Section 26-51-2606
Rules
Status: in_force

(a) The Division of Arkansas Heritage shall promulgate rules to implement this subchapter that shall include criteria for the prioritizing of the rehabilitation applications and that will stimulate the local economy where the property is located, including without limitation the criteria that the rehabilitation project will be prioritized in the following order: (1) Result in the creation of a new business; (2) Result in the expansion of an existing business; (3) Establish or contribute to the establishment of a tourism attraction as defined by the Department of Parks, Heritage, and Tourism; (4) Contribute to the revitalization of a specific business district; or (5) Be a key property in the revitalization of a specific neighborhood. (b) The Division of Arkansas Heritage shall consult with the Department of Finance and Administration, the Arkansas Economic Development Commission, and the State Insurance Department in promulgating rules under this subchapter. (c) The Department of Parks, Heritage, and Tourism shall promulgate rules to define a "tourism attraction" as provided in subdivision (a)(3) of this section. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

(a) The Division of Arkansas Heritage shall promulgate rules to implement this subchapter that shall include criteria for the prioritizing of the rehabilitation applications and that will stimulate the local economy where the property is located, including without limitation the criteria that the rehabilitation project will be prioritized in the following order: (1) Result in the creation of a new business; (2) Result in the expansion of an existing business; (3) Establish or contribute to the establishment of a tourism attraction as defined by the Department of Parks, Heritage, and Tourism; (4) Contribute to the revitalization of a specific business district; or (5) Be a key property in the revitalization of a specific neighborhood.

(1) Result in the creation of a new business;

(2) Result in the expansion of an existing business;

(3) Establish or contribute to the establishment of a tourism attraction as defined by the Department of Parks, Heritage, and Tourism;

(4) Contribute to the revitalization of a specific business district; or

(5) Be a key property in the revitalization of a specific neighborhood.

(b) The Division of Arkansas Heritage shall consult with the Department of Finance and Administration, the Arkansas Economic Development Commission, and the State Insurance Department in promulgating rules under this subchapter.

(c) The Department of Parks, Heritage, and Tourism shall promulgate rules to define a "tourism attraction" as provided in subdivision (a)(3) of this section.

Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.
Ark. Code Ann. § 26-57-1214 — AR Code / Title 26 / Chapter 57 / Subchapter 12 / Section 26-57-1214
Disposition of forfeiture sale proceeds
Status: in_force

The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows: (1) To the payment of the costs incident to the seizure and sale of the vending device; (2) To the payment of any taxes or decal fee costs, including penalties, that may have accrued against the vending device; and (3) The balance, if any, shall be remitted to the owner of the vending device. Acts 1997, No. 928, § 14.

The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:

(1) To the payment of the costs incident to the seizure and sale of the vending device;

(2) To the payment of any taxes or decal fee costs, including penalties, that may have accrued against the vending device; and

(3) The balance, if any, shall be remitted to the owner of the vending device.

Acts 1997, No. 928, § 14.
Ark. Code Ann. § 26-18-209 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-209
Evading or defeating tax - Accomplice liability
Status: in_force

Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration. Acts 1991, No. 3, § 10.

Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.

Acts 1991, No. 3, § 10.
Ark. Code Ann. § 26-20-107 — AR Code / Title 26 / Chapter 20 / Section 26-20-107
Cooperating sovereigns
Status: in_force

(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. (b) The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. Acts 2001, No. 1279, § 7.

(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions.

(b) The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

Acts 2001, No. 1279, § 7.
Ark. Code Ann. § 26-54-115 — AR Code / Title 26 / Chapter 54 / Section 26-54-115
[Repealed]
Status: repealed

Repealed by Act 2021, No. 523,§ 24, eff. 4/1/2021. Added by Act 2019, No. 819,§ 24, eff. 5/1/2021.

Repealed by Act 2021, No. 523,§ 24, eff. 4/1/2021.

Added by Act 2019, No. 819,§ 24, eff. 5/1/2021.
Ark. Code Ann. § 26-2-101 — AR Code / Title 26 / Chapter 2 / Section 26-2-101
Violations by officials generally
Status: in_force

(a) A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall be a violation and malfeasance in office. (b) Upon conviction, the officer shall pay a fine of not more than five hundred dollars ($500) and shall be removed from office. Acts 1883, No. 114, § 224, p. 199; C. & M. Dig., § 10195; Pope's Dig., § 13978; A.S.A. 1947, § 84-1601; Acts 2005, No. 1994, § 160.

(a) A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall be a violation and malfeasance in office.

(b) Upon conviction, the officer shall pay a fine of not more than five hundred dollars ($500) and shall be removed from office.

Acts 1883, No. 114, § 224, p. 199; C. & M. Dig., § 10195; Pope's Dig., § 13978; A.S.A. 1947, § 84-1601; Acts 2005, No. 1994, § 160.