Ark. Code Ann. § 26-57-906 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-906
Tax reporting
Status: in_force

(a) (1) The tax levied by § 26-57-904 shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product, or soft drink is sold. (2) The tax levied by § 26-57-904 shall be paid by a retailer who purchases syrups, powder or base products, or soft drinks from an unlicensed distributor, wholesaler, or manufacturer. (b) The distributor, wholesaler, or manufacturer and any retailer subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month next following the month in which the sale or purchase was made. (c) (1) The returns shall be made upon forms prescribed and furnished by the secretary and signed by the person required to collect and remit the tax or the person's agent. (2) The return shall contain such information as the secretary shall require for the proper administration of this subchapter. Amended by Act 2019, No. 910,§ 4195, eff. 7/1/2019. Acts 1992 (2nd Ex. Sess.), No. 7, § 7.

(a) (1) The tax levied by § 26-57-904 shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product, or soft drink is sold. (2) The tax levied by § 26-57-904 shall be paid by a retailer who purchases syrups, powder or base products, or soft drinks from an unlicensed distributor, wholesaler, or manufacturer.

(1) The tax levied by § 26-57-904 shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product, or soft drink is sold.

(2) The tax levied by § 26-57-904 shall be paid by a retailer who purchases syrups, powder or base products, or soft drinks from an unlicensed distributor, wholesaler, or manufacturer.

(b) The distributor, wholesaler, or manufacturer and any retailer subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month next following the month in which the sale or purchase was made.

(c) (1) The returns shall be made upon forms prescribed and furnished by the secretary and signed by the person required to collect and remit the tax or the person's agent. (2) The return shall contain such information as the secretary shall require for the proper administration of this subchapter.

(1) The returns shall be made upon forms prescribed and furnished by the secretary and signed by the person required to collect and remit the tax or the person's agent.

(2) The return shall contain such information as the secretary shall require for the proper administration of this subchapter.

Amended by Act 2019, No. 910,§ 4195, eff. 7/1/2019.

Acts 1992 (2nd Ex. Sess.), No. 7, § 7.
Ark. Code Ann. § 26-59-110 — AR Code / Title 26 / Chapter 59 / Section 26-59-110
Estate tax returns - Contents
Status: in_force

The executor at such times and in such manner as may be required by rules made pursuant to law shall also file with the Secretary of the Department of Finance and Administration a return under oath, setting forth: (1) A description and the value of the gross estate of the decedent at the time of the decedent's death, as defined in the applicable federal revenue act, or in case of the estate of a decedent who at the time of death was not domiciled in the United States, of that part of the decedent's gross estate situated in the United States; (2) The deductions allowable under this chapter; (3) The value of the net estate of the decedent as defined in this chapter; (4) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a resident of the State of Arkansas as shall be located or situate, at the time of the decedent's death, without the State of Arkansas; (5) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a nonresident of the State of Arkansas but a resident of the United States as shall be located or situate, at the time of the decedent's death, within the State of Arkansas; (6) A description and the value of real property situate and personal property having an actual situs in this state and intangible personal property physically present within this state of the estate of a decedent who at the time of the decedent's death was not a resident of the United States; and (7) The tax paid or payable thereon and the manner of computing the tax, or such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to determine and establish the correct tax. Amended by Act 2019, No. 315,§ 3046, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4280, eff. 7/1/2019. Acts 1941, No. 136, § 20; A.S.A. 1947, § 63-119.

The executor at such times and in such manner as may be required by rules made pursuant to law shall also file with the Secretary of the Department of Finance and Administration a return under oath, setting forth:

(1) A description and the value of the gross estate of the decedent at the time of the decedent's death, as defined in the applicable federal revenue act, or in case of the estate of a decedent who at the time of death was not domiciled in the United States, of that part of the decedent's gross estate situated in the United States;

(2) The deductions allowable under this chapter;

(3) The value of the net estate of the decedent as defined in this chapter;

(4) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a resident of the State of Arkansas as shall be located or situate, at the time of the decedent's death, without the State of Arkansas;

(5) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a nonresident of the State of Arkansas but a resident of the United States as shall be located or situate, at the time of the decedent's death, within the State of Arkansas;

(6) A description and the value of real property situate and personal property having an actual situs in this state and intangible personal property physically present within this state of the estate of a decedent who at the time of the decedent's death was not a resident of the United States; and

(7) The tax paid or payable thereon and the manner of computing the tax, or such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to determine and establish the correct tax.

Amended by Act 2019, No. 315,§ 3046, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4280, eff. 7/1/2019.

Acts 1941, No. 136, § 20; A.S.A. 1947, § 63-119.
Ark. Code Ann. § 26-37-208 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-208
Wrong name in tax book
Status: in_force

No sale of any land or lot for delinquent taxes shall be considered invalid on account of its having been charged on the tax book in any other name than that of the rightful owner if the land or lot is, in other respects, sufficiently described on the tax books and the taxes for which the land or lot is sold are due and unpaid at the time of the sale. Acts 1883, No. 114, § 153, p. 199; C. & M. Dig., § 10118; Pope's Dig., § 13882; A.S.A. 1947, § 84-1120.

No sale of any land or lot for delinquent taxes shall be considered invalid on account of its having been charged on the tax book in any other name than that of the rightful owner if the land or lot is, in other respects, sufficiently described on the tax books and the taxes for which the land or lot is sold are due and unpaid at the time of the sale.

Acts 1883, No. 114, § 153, p. 199; C. & M. Dig., § 10118; Pope's Dig., § 13882; A.S.A. 1947, § 84-1120.
Ark. Code Ann. § 26-35-605 — AR Code / Title 26 / Chapter 35 / Subchapter 6 / Section 26-35-605
Extension of time
Status: in_force

(a) The Governor may, by proclamation, extend the time when the penalty shall attach for making distraint, returning delinquent list, advertising and selling delinquent lands, making settlement and paying over the revenue, and for the performance of any other duty by the county collectors so that the taxpayer may have the same time to pay the taxes and the county collector have the same time to perform the duties of his or her office as allowed by law in case the failure or vacancy had not occurred. (b) The Governor shall, in his or her proclamation, fix the time for the performance of the acts mentioned in this section. A copy shall be filed in the office of the county clerk and recorded in the records of the county court by the county clerk. (c) The proclamation shall be published in some newspaper in the county for two (2) weeks if a newspaper is published therein. (d) All acts and duties performed in the time fixed in the proclamation shall be as valid and binding as if performed in the time fixed by the general law. Acts 1875, No. 76, § 5, p. 165; C. & M. Dig., § 10037; Pope's Dig., § 13783; A.S.A. 1947, § 84-908.

(a) The Governor may, by proclamation, extend the time when the penalty shall attach for making distraint, returning delinquent list, advertising and selling delinquent lands, making settlement and paying over the revenue, and for the performance of any other duty by the county collectors so that the taxpayer may have the same time to pay the taxes and the county collector have the same time to perform the duties of his or her office as allowed by law in case the failure or vacancy had not occurred.

(b) The Governor shall, in his or her proclamation, fix the time for the performance of the acts mentioned in this section. A copy shall be filed in the office of the county clerk and recorded in the records of the county court by the county clerk.

(c) The proclamation shall be published in some newspaper in the county for two (2) weeks if a newspaper is published therein.

(d) All acts and duties performed in the time fixed in the proclamation shall be as valid and binding as if performed in the time fixed by the general law.

Acts 1875, No. 76, § 5, p. 165; C. & M. Dig., § 10037; Pope's Dig., § 13783; A.S.A. 1947, § 84-908.
Ark. Code Ann. § 26-58-206 — AR Code / Title 26 / Chapter 58 / Subchapter 2 / Section 26-58-206
Permit for credit
Status: in_force

(a) A producer in this state wishing to obtain the benefits of the provisions of this subchapter shall make application to the Secretary of the Department of Finance and Administration for a permit to obtain credit on severance taxes due on all oil or natural gas produced in saltwater-producing wells of the producer as provided in this subchapter. (b) The application shall list: (1) The name and address of the producer; (2) The number and location of all saltwater-producing wells of the producer; and (3) A certified copy of a certificate from the Arkansas Pollution Control and Ecology Commission and the Oil and Gas Commission certifying that all salt water produced in the production of oil or natural gas in the wells is being disposed of in an approved underground saltwater disposal system. (c) If the secretary determines that the producer has complied with the provisions of this subchapter and the rules established by the secretary, the secretary shall issue a permit to the producer. (d) The permit shall entitle the producer to obtain a severance tax credit on all oil or natural gas produced in saltwater-producing wells in the amount provided in this subchapter. Amended by Act 2019, No. 910,§ 4263, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4262, eff. 7/1/2019. Acts 1959, No. 57, § 3; A.S.A. 1947, § 84-2115; Acts 2011, No. 791, § 6.

(a) A producer in this state wishing to obtain the benefits of the provisions of this subchapter shall make application to the Secretary of the Department of Finance and Administration for a permit to obtain credit on severance taxes due on all oil or natural gas produced in saltwater-producing wells of the producer as provided in this subchapter.

(b) The application shall list: (1) The name and address of the producer; (2) The number and location of all saltwater-producing wells of the producer; and (3) A certified copy of a certificate from the Arkansas Pollution Control and Ecology Commission and the Oil and Gas Commission certifying that all salt water produced in the production of oil or natural gas in the wells is being disposed of in an approved underground saltwater disposal system.

(1) The name and address of the producer;

(2) The number and location of all saltwater-producing wells of the producer; and

(3) A certified copy of a certificate from the Arkansas Pollution Control and Ecology Commission and the Oil and Gas Commission certifying that all salt water produced in the production of oil or natural gas in the wells is being disposed of in an approved underground saltwater disposal system.

(c) If the secretary determines that the producer has complied with the provisions of this subchapter and the rules established by the secretary, the secretary shall issue a permit to the producer.

(d) The permit shall entitle the producer to obtain a severance tax credit on all oil or natural gas produced in saltwater-producing wells in the amount provided in this subchapter.

Amended by Act 2019, No. 910,§ 4263, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4262, eff. 7/1/2019.

Acts 1959, No. 57, § 3; A.S.A. 1947, § 84-2115; Acts 2011, No. 791, § 6.
Ark. Code Ann. § 26-51-804 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-804
Corporation returns
Status: in_force

(a) Every corporation subject to taxation under the Income Tax Act of 1929, § 26-51-101 et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, § 26-51-101 et seq. (b) The return shall be sworn to by the president, vice-president, treasurer, or other principal officer. (c) If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent. (d) In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control. (e) Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq. Acts 1929, No. 118, Art. 4, § 20; Pope's Dig., § 14043; A.S.A. 1947, § 84-2025; Acts 1987, No. 114, § 1; 1987, No. 382, § 26.

(a) Every corporation subject to taxation under the Income Tax Act of 1929, § 26-51-101 et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, § 26-51-101 et seq.

(b) The return shall be sworn to by the president, vice-president, treasurer, or other principal officer.

(c) If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.

(d) In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control.

(e) Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.

Acts 1929, No. 118, Art. 4, § 20; Pope's Dig., § 14043; A.S.A. 1947, § 84-2025; Acts 1987, No. 114, § 1; 1987, No. 382, § 26.
Ark. Code Ann. § 26-18-707 — AR Code / Title 26 / Chapter 18 / Subchapter 7 / Section 26-18-707
Extension of comity
Status: in_force

The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state. Acts 1979, No. 401, § 31; A.S.A. 1947, § 84-4731.

The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.

Acts 1979, No. 401, § 31; A.S.A. 1947, § 84-4731.
Ark. Code Ann. § 26-51-720 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-720
Severability
Status: in_force

If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to this end the provisions of this Act are declared to be severable. Acts 1961, No. 413, § 20; A.S.A. 1947, § 84-2073n.

If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to this end the provisions of this Act are declared to be severable.

Acts 1961, No. 413, § 20; A.S.A. 1947, § 84-2073n.
Ark. Code Ann. § 26-18-206 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-206
Conduct of business without license
Status: in_force

Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation. Acts 1979, No. 401, § 34; A.S.A. 1947, § 84-4734.

Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation.

Acts 1979, No. 401, § 34; A.S.A. 1947, § 84-4734.
Ark. Code Ann. § 26-62-214 — AR Code / Title 26 / Chapter 62 / Subchapter 2 / Section 26-62-214
Conversion of vehicles for use of alternative fuels
Status: in_force

(a) Any alternative fuels supplier, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on any type of alternative fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary, which shall include, but not be limited to, the model, make, license number, and vehicle identification number of the converted vehicle within ten (10) days after the conversion. (b) The converting or equipping of a vehicle for natural gas propulsion shall be in compliance with rules to be made and promulgated by the secretary. (c) (1) It shall be unlawful for any person to operate any motor vehicle which has been converted or equipped to use alternative fuels unless the vehicle has been reported to the secretary and any permit, if required by this chapter of that person, has been obtained. (2) If any owner or operator fails to report a conversion of a vehicle to the secretary within the time prescribed above, such person shall be assessed a penalty of two hundred fifty dollars ($250) which shall be in addition to any criminal penalty in this chapter. Amended by Act 2019, No. 315,§ 3058, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4349, eff. 7/1/2019. Acts 1993, No. 1119, § 22.

(a) Any alternative fuels supplier, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on any type of alternative fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary, which shall include, but not be limited to, the model, make, license number, and vehicle identification number of the converted vehicle within ten (10) days after the conversion.

(b) The converting or equipping of a vehicle for natural gas propulsion shall be in compliance with rules to be made and promulgated by the secretary.

(c) (1) It shall be unlawful for any person to operate any motor vehicle which has been converted or equipped to use alternative fuels unless the vehicle has been reported to the secretary and any permit, if required by this chapter of that person, has been obtained. (2) If any owner or operator fails to report a conversion of a vehicle to the secretary within the time prescribed above, such person shall be assessed a penalty of two hundred fifty dollars ($250) which shall be in addition to any criminal penalty in this chapter.

(1) It shall be unlawful for any person to operate any motor vehicle which has been converted or equipped to use alternative fuels unless the vehicle has been reported to the secretary and any permit, if required by this chapter of that person, has been obtained.

(2) If any owner or operator fails to report a conversion of a vehicle to the secretary within the time prescribed above, such person shall be assessed a penalty of two hundred fifty dollars ($250) which shall be in addition to any criminal penalty in this chapter.

Amended by Act 2019, No. 315,§ 3058, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4349, eff. 7/1/2019.

Acts 1993, No. 1119, § 22.
Ark. Code Ann. § 26-56-105 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-105
Payment of tax by Arkansas Department of Transportation
Status: in_force

(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102 . (b) The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter. (c) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable. (d) The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment. Amended by Act 2019, No. 910,§ 4026, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 299, eff. 8/1/2017. Acts 1979, No. 591, § 2; A.S.A. 1947, § 75-1243.1.

(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102 .

(b) The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.

(c) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.

(d) The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.

Amended by Act 2019, No. 910,§ 4026, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 299, eff. 8/1/2017.

Acts 1979, No. 591, § 2; A.S.A. 1947, § 75-1243.1.
Ark. Code Ann. § 26-55-705 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-705
License required - Application
Status: in_force

(a) Before any person, firm, or corporation subject to § 26-55-702 imports for use on the highways of this state gasoline in the fuel supply tanks of any motor vehicle, or in any other container, with a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more, the person shall file application for and obtain a license from the Secretary of the Department of Finance and Administration. (b) The application required by this section shall be verified by affidavit and filed on a form prescribed and furnished by the secretary, stating the name, address, kind of business of the applicant, the applicant's principal place of business, and such other relevant information as the secretary may require. (c) The applications must also contain, as a condition to the issuance of the license, an agreement by the applicant to comply with the requirements of the subchapter and the lawful rules of the secretary. Amended by Act 2019, No. 315,§ 3013, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3986, eff. 7/1/2019. Acts 1953, No. 112, § 3; A.S.A. 1947, § 75-1151; Acts 1993, No. 618, § 9.

(a) Before any person, firm, or corporation subject to § 26-55-702 imports for use on the highways of this state gasoline in the fuel supply tanks of any motor vehicle, or in any other container, with a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more, the person shall file application for and obtain a license from the Secretary of the Department of Finance and Administration.

(b) The application required by this section shall be verified by affidavit and filed on a form prescribed and furnished by the secretary, stating the name, address, kind of business of the applicant, the applicant's principal place of business, and such other relevant information as the secretary may require.

(c) The applications must also contain, as a condition to the issuance of the license, an agreement by the applicant to comply with the requirements of the subchapter and the lawful rules of the secretary.

Amended by Act 2019, No. 315,§ 3013, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3986, eff. 7/1/2019.

Acts 1953, No. 112, § 3; A.S.A. 1947, § 75-1151; Acts 1993, No. 618, § 9.
Ark. Code Ann. § 26-57-409 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-409
Annual license fee - Renewals
Status: in_force

(a) The annual fee for the license provided for in § 26-57-412 shall: (1) For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and (2) For all licensees operating more than three (3) amusement devices, be the sum of one thousand dollars ($1,000). (b) However, those who restrict the placement of coin-operated amusement devices exclusively to carnivals and county, district, and state fairs shall pay a monthly license fee as follows: (1) Licensees operating not more than three (3) amusement devices, the sum of seventy-five dollars ($75.00) a month; and (2) Licensees operating more than three (3) amusement devices, the sum of one hundred fifty dollars ($150) a month. (c) Any licensee who operates amusement devices for more than three (3) months in any one (1) calendar year is required to pay the annual fee for a license. (d) However, the residency requirements in § 26-57-410 do not apply to those applicants whose placement of coin-operated amusement devices is limited exclusively to carnivals and county, district, and state fairs. The license is valid for a maximum of three (3) months and may not be renewed, extended, or reissued. No more than one (1) license may be issued in one (1) calendar year. (e) (1) Annual fees shall be paid on a fiscal-year basis beginning July 1 of each year. Licenses issued subsequent to July 1 shall be paid for as though they were for a full year. (2) However, licensees who restrict the operation of amusement devices to carnivals and county, district, and state fairs shall pay their license fee at least thirty (30) days prior to the opening of any carnival or county, district, or state fair in which they will be operating amusement devices. Acts 1977, No. 553, §§ 2, 4, 9; 1981, No. 868, §§ 1-3; 1985, No. 397, § 1; A.S.A. 1947, §§ 84-2634, 84-2636, 84-2641.

(a) The annual fee for the license provided for in § 26-57-412 shall: (1) For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and (2) For all licensees operating more than three (3) amusement devices, be the sum of one thousand dollars ($1,000).

(1) For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and

(2) For all licensees operating more than three (3) amusement devices, be the sum of one thousand dollars ($1,000).

(b) However, those who restrict the placement of coin-operated amusement devices exclusively to carnivals and county, district, and state fairs shall pay a monthly license fee as follows: (1) Licensees operating not more than three (3) amusement devices, the sum of seventy-five dollars ($75.00) a month; and (2) Licensees operating more than three (3) amusement devices, the sum of one hundred fifty dollars ($150) a month.

(1) Licensees operating not more than three (3) amusement devices, the sum of seventy-five dollars ($75.00) a month; and

(2) Licensees operating more than three (3) amusement devices, the sum of one hundred fifty dollars ($150) a month.

(c) Any licensee who operates amusement devices for more than three (3) months in any one (1) calendar year is required to pay the annual fee for a license.

(d) However, the residency requirements in § 26-57-410 do not apply to those applicants whose placement of coin-operated amusement devices is limited exclusively to carnivals and county, district, and state fairs. The license is valid for a maximum of three (3) months and may not be renewed, extended, or reissued. No more than one (1) license may be issued in one (1) calendar year.

(e) (1) Annual fees shall be paid on a fiscal-year basis beginning July 1 of each year. Licenses issued subsequent to July 1 shall be paid for as though they were for a full year. (2) However, licensees who restrict the operation of amusement devices to carnivals and county, district, and state fairs shall pay their license fee at least thirty (30) days prior to the opening of any carnival or county, district, or state fair in which they will be operating amusement devices.

(1) Annual fees shall be paid on a fiscal-year basis beginning July 1 of each year. Licenses issued subsequent to July 1 shall be paid for as though they were for a full year.

(2) However, licensees who restrict the operation of amusement devices to carnivals and county, district, and state fairs shall pay their license fee at least thirty (30) days prior to the opening of any carnival or county, district, or state fair in which they will be operating amusement devices.

Acts 1977, No. 553, §§ 2, 4, 9; 1981, No. 868, §§ 1-3; 1985, No. 397, § 1; A.S.A. 1947, §§ 84-2634, 84-2636, 84-2641.
Ark. Code Ann. § 26-57-224 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-224
Vendor's bond
Status: in_force

(a) Every vendor before beginning operation or commencing business in this state shall give bond to the State of Arkansas. (b) The bond shall be conditioned upon the faithful performance of the duties and obligations imposed by this subchapter and the rules promulgated by the Secretary of the Department of Finance and Administration. (c) The bond required shall be established by the following table: (1) Up to 30 machines ............... $2,000 (2) 31 to 60 machines ............... 3,000 (3) 61 to 90 machines ............... 4,000 (4) 91 to 120 machines ............... 5,000 (5) Over 120 machines ............... 6,000 (d) This bond shall be executed by a solvent surety company authorized to do business in this state or other responsible surety approved by the secretary. Amended by Act 2019, No. 315,§ 3034, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4119, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4118, eff. 7/1/2019. Acts 1977, No. 546, § 6; A.S.A. 1947, § 84-4506; Acts 1997, No. 1337, §§ 15, 16.

(a) Every vendor before beginning operation or commencing business in this state shall give bond to the State of Arkansas.

(b) The bond shall be conditioned upon the faithful performance of the duties and obligations imposed by this subchapter and the rules promulgated by the Secretary of the Department of Finance and Administration.

(c) The bond required shall be established by the following table: (1) Up to 30 machines ............... $2,000 (2) 31 to 60 machines ............... 3,000 (3) 61 to 90 machines ............... 4,000 (4) 91 to 120 machines ............... 5,000 (5) Over 120 machines ............... 6,000

(1) Up to 30 machines ............... $2,000

(2) 31 to 60 machines ............... 3,000

(3) 61 to 90 machines ............... 4,000

(4) 91 to 120 machines ............... 5,000

(5) Over 120 machines ............... 6,000

(d) This bond shall be executed by a solvent surety company authorized to do business in this state or other responsible surety approved by the secretary.

Amended by Act 2019, No. 315,§ 3034, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4119, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4118, eff. 7/1/2019.

Acts 1977, No. 546, § 6; A.S.A. 1947, § 84-4506; Acts 1997, No. 1337, §§ 15, 16.
Ark. Code Ann. § 26-78-105 — AR Code / Title 26 / Chapter 78 / Section 26-78-105
Payment of tax - Penalty
Status: in_force

(a) (1) The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year next following the year in which the levy is made. (2) Penalty for delinquent payment of the vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency. (b) (1) Any owner of any vehicle delinquent in the payment of the vehicle tax for more than five (5) months who after the five (5) months shall use and operate the vehicle upon the public roads, streets, and other public ways within the county or municipality levying the vehicle tax or who shall knowingly permit the vehicle to be so used and operated by another person shall be guilty of a violation and upon conviction shall be fined any sum not less than twenty-five dollars ($25.00) and not more than fifty dollars ($50.00) for each violation. (2) The fine assessed in subdivision (b)(1) of this section shall be in addition to the vehicle tax and penalty provided in subsection (a) of this section. (c) (1) The owner of any vehicle first acquired or first used in the county after July 1 of the taxable year shall be required to pay only one-half (1/2) of the annual rate of the vehicle tax for the remainder of the calendar year, and the vehicle tax may be paid without penalty during the thirty-day period next following the date of the first acquisition or first use of the vehicle. (2) However, no vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner of the vehicle, whether or not in the same county or municipality. Acts 1965, No. 446, § 4; A.S.A. 1947, § 76-2304; Acts 2005, No. 1994, § 181.

(a) (1) The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year next following the year in which the levy is made. (2) Penalty for delinquent payment of the vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency.

(1) The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year next following the year in which the levy is made.

(2) Penalty for delinquent payment of the vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency.

(b) (1) Any owner of any vehicle delinquent in the payment of the vehicle tax for more than five (5) months who after the five (5) months shall use and operate the vehicle upon the public roads, streets, and other public ways within the county or municipality levying the vehicle tax or who shall knowingly permit the vehicle to be so used and operated by another person shall be guilty of a violation and upon conviction shall be fined any sum not less than twenty-five dollars ($25.00) and not more than fifty dollars ($50.00) for each violation. (2) The fine assessed in subdivision (b)(1) of this section shall be in addition to the vehicle tax and penalty provided in subsection (a) of this section.

(1) Any owner of any vehicle delinquent in the payment of the vehicle tax for more than five (5) months who after the five (5) months shall use and operate the vehicle upon the public roads, streets, and other public ways within the county or municipality levying the vehicle tax or who shall knowingly permit the vehicle to be so used and operated by another person shall be guilty of a violation and upon conviction shall be fined any sum not less than twenty-five dollars ($25.00) and not more than fifty dollars ($50.00) for each violation.

(2) The fine assessed in subdivision (b)(1) of this section shall be in addition to the vehicle tax and penalty provided in subsection (a) of this section.

(c) (1) The owner of any vehicle first acquired or first used in the county after July 1 of the taxable year shall be required to pay only one-half (1/2) of the annual rate of the vehicle tax for the remainder of the calendar year, and the vehicle tax may be paid without penalty during the thirty-day period next following the date of the first acquisition or first use of the vehicle. (2) However, no vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner of the vehicle, whether or not in the same county or municipality.

(1) The owner of any vehicle first acquired or first used in the county after July 1 of the taxable year shall be required to pay only one-half (1/2) of the annual rate of the vehicle tax for the remainder of the calendar year, and the vehicle tax may be paid without penalty during the thirty-day period next following the date of the first acquisition or first use of the vehicle.

(2) However, no vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner of the vehicle, whether or not in the same county or municipality.

Acts 1965, No. 446, § 4; A.S.A. 1947, § 76-2304; Acts 2005, No. 1994, § 181.
Ark. Code Ann. § 26-75-702 — AR Code / Title 26 / Chapter 75 / Subchapter 7 / Section 26-75-702
Election required
Status: in_force

(a) (1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701 , the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205 . (2) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 . (b) A tax levied or increased under § 26-75-701 shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increasing of the tax at the special election held under § 7-11-205 . Amended by Act 2023, No. 190,§ 4, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act. Acts 1985, No. 478, § 2; 1985, No. 696, § 2; A.S.A. 1947, § 19-4623.

(a) (1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701 , the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205 . (2) If the earliest date permitted for a special election under § 7-11-205 is less than seventy-five (75) days from the date the ordinance is enacted under this subsection, the election on the question of the levying or increase of the tax shall be delayed until the next date permitted for a special election under § 7-11-205 .

(1) If a governing body of a city enacts an ordinance levying or increasing a tax under § 26-75-701 , the governing body levying or increasing the tax shall submit the question of levying or increasing the tax to the electors of the city at the earliest date permitted for a special election under § 7-11-205 .

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

(b) A tax levied or increased under § 26-75-701 shall be levied or increased upon approval of a majority of the qualified electors voting on the question of the levying or increasing of the tax at the special election held under § 7-11-205 .

Amended by Act 2023, No. 190,§ 4, eff. 3/6/2023, app. to ordinances levying or increasing taxes subject to this act that are enacted on or after the effective date of this act.

Acts 1985, No. 478, § 2; 1985, No. 696, § 2; A.S.A. 1947, § 19-4623.
Ark. Code Ann. § 26-26-1113 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1113
Property used for other than church purposes
Status: in_force

(a) All personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes or purposes other than church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and May 31 of each year. (b) The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter. (c) (1) The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter. (2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter. Amended by Act 2019, No. 315,§ 2956, eff. 7/24/2019. Acts 1987, No. 1040, §§ 1, 2; 2011, No. 175, § 6.

(a) All personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes or purposes other than church purposes shall be listed for assessment annually for ad valorem tax purposes between the first Monday in January and May 31 of each year.

(b) The church or its governing official or board shall annually list for assessment for ad valorem tax purposes all property which is not exempted from the tax under the provisions of this chapter.

(c) (1) The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter. (2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.

(1) The Assessment Coordination Division shall promulgate reasonable rules to effectuate the provisions of this chapter.

(2) The division shall certify to the various county assessors and to each church in this state, upon request therefor, guidelines to be used in listing nonexempt property for assessment under the provisions of this chapter.

Amended by Act 2019, No. 315,§ 2956, eff. 7/24/2019.

Acts 1987, No. 1040, §§ 1, 2; 2011, No. 175, § 6.
Ark. Code Ann. § 26-18-704 — AR Code / Title 26 / Chapter 18 / Subchapter 7 / Section 26-18-704
Proceedings against localities
Status: in_force

When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer. Acts 1979, No. 401, § 29; A.S.A. 1947, § 84-4729.

When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.

Acts 1979, No. 401, § 29; A.S.A. 1947, § 84-4729.
Ark. Code Ann. § 26-35-604 — AR Code / Title 26 / Chapter 35 / Subchapter 6 / Section 26-35-604
Death of county collector - Duties of successor
Status: in_force

(a) Whenever any county collector dies after he or she has received the tax books for any year and before he or she has collected the taxes charged therein, his or her legal representative shall hand at once to his or her successor, as soon as he or she is appointed and qualified, the tax books and pay at once all moneys, less his or her commission, which have been collected by the deceased county collector from all sources then in his or her hands. (b) (1) The new county collector shall execute receipts in triplicate, to be attested by the county clerk, for the tax books so delivered and showing the amount already collected upon them and the amount uncollected. (2) (A) The new county collector shall also execute receipts in triplicate for the amount of taxes collected by the deceased county collector from all sources and paid over to him or her by the executor or administrator, one (1) of which shall be certified by the county clerk to the Auditor of State, who shall charge the new county collector with the balance of the state taxes due on the tax book and the amount paid over to him or her by the executor or administrator of the deceased county collector. (B) Another receipt shall be filed with the county clerk, who shall charge the new county collector with the balance of taxes due on the tax books and with the amount paid over by the executor or administrator. (c) The third receipt shall be given to the executor or administrator of the deceased county collector. Acts 1883, No. 114, §§ 107, 108, p. 199; C. & M. Dig., §§ 10038, 10039; Pope's Dig., §§ 13784, 13785; A.S.A. 1947, §§ 84-909, 84-910.

(a) Whenever any county collector dies after he or she has received the tax books for any year and before he or she has collected the taxes charged therein, his or her legal representative shall hand at once to his or her successor, as soon as he or she is appointed and qualified, the tax books and pay at once all moneys, less his or her commission, which have been collected by the deceased county collector from all sources then in his or her hands.

(b) (1) The new county collector shall execute receipts in triplicate, to be attested by the county clerk, for the tax books so delivered and showing the amount already collected upon them and the amount uncollected. (2) (A) The new county collector shall also execute receipts in triplicate for the amount of taxes collected by the deceased county collector from all sources and paid over to him or her by the executor or administrator, one (1) of which shall be certified by the county clerk to the Auditor of State, who shall charge the new county collector with the balance of the state taxes due on the tax book and the amount paid over to him or her by the executor or administrator of the deceased county collector. (B) Another receipt shall be filed with the county clerk, who shall charge the new county collector with the balance of taxes due on the tax books and with the amount paid over by the executor or administrator.

(1) The new county collector shall execute receipts in triplicate, to be attested by the county clerk, for the tax books so delivered and showing the amount already collected upon them and the amount uncollected.

(2) (A) The new county collector shall also execute receipts in triplicate for the amount of taxes collected by the deceased county collector from all sources and paid over to him or her by the executor or administrator, one (1) of which shall be certified by the county clerk to the Auditor of State, who shall charge the new county collector with the balance of the state taxes due on the tax book and the amount paid over to him or her by the executor or administrator of the deceased county collector. (B) Another receipt shall be filed with the county clerk, who shall charge the new county collector with the balance of taxes due on the tax books and with the amount paid over by the executor or administrator.

(A) The new county collector shall also execute receipts in triplicate for the amount of taxes collected by the deceased county collector from all sources and paid over to him or her by the executor or administrator, one (1) of which shall be certified by the county clerk to the Auditor of State, who shall charge the new county collector with the balance of the state taxes due on the tax book and the amount paid over to him or her by the executor or administrator of the deceased county collector.

(B) Another receipt shall be filed with the county clerk, who shall charge the new county collector with the balance of taxes due on the tax books and with the amount paid over by the executor or administrator.

(c) The third receipt shall be given to the executor or administrator of the deceased county collector.

Acts 1883, No. 114, §§ 107, 108, p. 199; C. & M. Dig., §§ 10038, 10039; Pope's Dig., §§ 13784, 13785; A.S.A. 1947, §§ 84-909, 84-910.
Ark. Code Ann. § 26-26-1407 — AR Code / Title 26 / Chapter 26 / Subchapter 14 / Section 26-26-1407
Procedure and forms
Status: in_force

The Assessment Coordination Division shall prescribe the forms to be used for the assessment and collection of tangible personal property pursuant to the provisions of this subchapter. Arkansas Legislative Audit shall assist and guide the various county officials in establishing an appropriate procedure to be followed in assessing and collecting tangible personal property taxes and other matters necessary to effectively and efficiently carry out the purposes of this subchapter. Acts 1981, No. 927, § 7; A.S.A. 1947, § 84-494.6; Acts 1987, No. 621, § 6.

The Assessment Coordination Division shall prescribe the forms to be used for the assessment and collection of tangible personal property pursuant to the provisions of this subchapter. Arkansas Legislative Audit shall assist and guide the various county officials in establishing an appropriate procedure to be followed in assessing and collecting tangible personal property taxes and other matters necessary to effectively and efficiently carry out the purposes of this subchapter.

Acts 1981, No. 927, § 7; A.S.A. 1947, § 84-494.6; Acts 1987, No. 621, § 6.
Ark. Code Ann. § 26-52-418 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-418
Out-of-state telephones sent to Arkansas for repairs
Status: in_force

From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin. Acts 1987, No. 191, § 2.

From and after July 1, 1989, the Arkansas gross receipts tax levied by § 26-52-301 et seq. and § 26-52-501 et seq. and all city and county sales taxes shall not be levied against the repair or refurbishing of telephone instruments which are sent into this state for repair or refurbishing and then shipped back to the state of origin.

Acts 1987, No. 191, § 2.
Ark. Code Ann. § 26-59-101 — AR Code / Title 26 / Chapter 59 / Section 26-59-101
Title
Status: in_force

This chapter may be cited as the "Estate Tax Law of Arkansas". Acts 1941, No. 136, § 1; A.S.A. 1947, § 63-101.

This chapter may be cited as the "Estate Tax Law of Arkansas".

Acts 1941, No. 136, § 1; A.S.A. 1947, § 63-101.
Ark. Code Ann. § 26-52-204 — AR Code / Title 26 / Chapter 52 / Subchapter 2 / Section 26-52-204
Permit not assignable
Status: in_force

The permit shall not be assignable and shall be valid only for the person in whose name it is issued and for business transactions at the place designated therein. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.

The permit shall not be assignable and shall be valid only for the person in whose name it is issued and for business transactions at the place designated therein.

Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1.
Ark. Code Ann. § 26-74-213 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-213
Rebates
Status: in_force

(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home. (b) (1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter. (2) If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given. (c) In a county that has adopted a county sales tax pursuant to § 26-74-301 et seq. before December 1, 1981, the county quorum court may by ordinance provide for a rebate of any county sales and use taxes collected in excess of a specified amount on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home. Amended by Act 2019, No. 910,§ 4372, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26, §§ 10, 12; A.S.A. 1947, §§ 17-2030, 17-2032; Acts 1993, No. 669, § 2; 2003, No. 1273, § 37.

(a) A county shall provide in its ordinance authorized by this subchapter a rebate from the county for taxes collected pursuant to this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home.

(1) Motor vehicle;

(2) Aircraft;

(3) Watercraft;

(4) Modular home;

(5) Manufactured home; or

(6) Mobile home.

(b) (1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter. (2) If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.

(1) If a rebate would be due pursuant to the provisions of this subchapter as a result of the purchase of a new or used motor vehicle and if the tax on the new or used motor vehicle is collected directly from the purchaser pursuant to the provisions of § 26-52-510 , then the Secretary of the Department of Finance and Administration shall collect only the amount of tax due less the amount to which the purchaser would be entitled under the rebate provisions of this subchapter.

(2) If the rebate is credited against tax paid as set out in this subsection, then no other rebate of the tax shall be given.

(c) In a county that has adopted a county sales tax pursuant to § 26-74-301 et seq. before December 1, 1981, the county quorum court may by ordinance provide for a rebate of any county sales and use taxes collected in excess of a specified amount on the sale of a: (1) Motor vehicle; (2) Aircraft; (3) Watercraft; (4) Modular home; (5) Manufactured home; or (6) Mobile home.

(1) Motor vehicle;

(2) Aircraft;

(3) Watercraft;

(4) Modular home;

(5) Manufactured home; or

(6) Mobile home.

Amended by Act 2019, No. 910,§ 4372, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 26, §§ 10, 12; A.S.A. 1947, §§ 17-2030, 17-2032; Acts 1993, No. 669, § 2; 2003, No. 1273, § 37.
Ark. Code Ann. § 26-55-102 — AR Code / Title 26 / Chapter 55 / Subchapter 1 / Section 26-55-102
City motor bus system operating across state lines
Status: in_force

(a) The fee to be paid to this state for the registration and licensing of any motor bus used by a system of motor buses operating in lieu of a street car system in adjoining cities or incorporated towns which are separated by a state line shall not exceed the fee provided by law in the adjoining state for the bus when: (1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state; (2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state; (3) The system is operated in this state under a franchise contract with the Arkansas city or town; (4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and (5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole. (b) At any time the adjoining city or town in Arkansas by ordinances may levy a privilege tax on the buses sufficient to reimburse the city or town for the use of its streets. Acts 1935, No. 185, § 1; Pope's Dig., § 6881; A.S.A. 1947, § 75-1132; Acts 2009, No. 655, § 41.

(a) The fee to be paid to this state for the registration and licensing of any motor bus used by a system of motor buses operating in lieu of a street car system in adjoining cities or incorporated towns which are separated by a state line shall not exceed the fee provided by law in the adjoining state for the bus when: (1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state; (2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state; (3) The system is operated in this state under a franchise contract with the Arkansas city or town; (4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and (5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole.

(1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state;

(2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state;

(3) The system is operated in this state under a franchise contract with the Arkansas city or town;

(4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and

(5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole.

(b) At any time the adjoining city or town in Arkansas by ordinances may levy a privilege tax on the buses sufficient to reimburse the city or town for the use of its streets.

Acts 1935, No. 185, § 1; Pope's Dig., § 6881; A.S.A. 1947, § 75-1132; Acts 2009, No. 655, § 41.
Ark. Code Ann. § 26-57-240 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-240
Counterfeiting of stamps unlawful - Penalty
Status: in_force

Upon conviction, a person is guilty of a Class D felony if the person: (1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter; (2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or (3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter. Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.

Upon conviction, a person is guilty of a Class D felony if the person:

(1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter;

(2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or

(3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter.

Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.
Ark. Code Ann. § 26-73-108 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-108
Discrimination in use of tax funds prohibited
Status: in_force

(a) (1) No citizen in the State of Arkansas in a county, city, or local community on the grounds of race, color, religion, or national origin shall be excluded from participation in, be denied the benefits of, or be subjected to discrimination of services or participation under any program or activity receiving Arkansas tax funds. (2) Each county, city, local community, or agency within the State of Arkansas which is empowered to extend financial assistance to any program or activity, by the way of Arkansas state, county, or city tax funds shall not engage in any practice of discrimination in participation, employment, services, or in any other human involvement. (b) Violation of this section shall result in the impoundment of the state, county, or city tax funds so allotted. Acts 1977, No. 942, § 7; A.S.A. 1947, § 17-2006.

(a) (1) No citizen in the State of Arkansas in a county, city, or local community on the grounds of race, color, religion, or national origin shall be excluded from participation in, be denied the benefits of, or be subjected to discrimination of services or participation under any program or activity receiving Arkansas tax funds. (2) Each county, city, local community, or agency within the State of Arkansas which is empowered to extend financial assistance to any program or activity, by the way of Arkansas state, county, or city tax funds shall not engage in any practice of discrimination in participation, employment, services, or in any other human involvement.

(1) No citizen in the State of Arkansas in a county, city, or local community on the grounds of race, color, religion, or national origin shall be excluded from participation in, be denied the benefits of, or be subjected to discrimination of services or participation under any program or activity receiving Arkansas tax funds.

(2) Each county, city, local community, or agency within the State of Arkansas which is empowered to extend financial assistance to any program or activity, by the way of Arkansas state, county, or city tax funds shall not engage in any practice of discrimination in participation, employment, services, or in any other human involvement.

(b) Violation of this section shall result in the impoundment of the state, county, or city tax funds so allotted.

Acts 1977, No. 942, § 7; A.S.A. 1947, § 17-2006.
Ark. Code Ann. § 26-54-108 — AR Code / Title 26 / Chapter 54 / Section 26-54-108
Taxes and penalties as lien
Status: in_force

The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee. Acts 1979, No. 889, § 7; A.S.A. 1947, § 84-1839.

The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.

Acts 1979, No. 889, § 7; A.S.A. 1947, § 84-1839.
Ark. Code Ann. § 26-26-914 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-914
Unavoidable failure to list property
Status: in_force

(a) If any person required to list property for taxation is prevented by sickness or absence from giving to the county assessor the list of property as prescribed by this subchapter, the person, or his or her agent having charge of the property, may, at any time before the making out of the tax books by the county clerk, make out and deliver to the county assessor of the county a statement of the same as required by this subchapter. The county assessor shall in such case make an entry in the returns of the proper city, town, ward, or school district and correct the items in the return made by him or her, as the case may require. (b) No such statement shall be received by the county assessor from any person who has refused or neglected to make oath to his or her statement when required by the county assessor under the provisions of this subchapter, nor from any person unless he or she has first made and filed with the county clerk an affidavit that the person required to list the same was absent from his or her county without design to avoid listing his or her property or was prevented by sickness from giving to the county assessor the required statement when called upon for that purpose. Acts 1883, No. 114, § 97, p. 199; C. & M. Dig., § 10021; Pope's Dig., § 13768; A.S.A. 1947, § 84-441.

(a) If any person required to list property for taxation is prevented by sickness or absence from giving to the county assessor the list of property as prescribed by this subchapter, the person, or his or her agent having charge of the property, may, at any time before the making out of the tax books by the county clerk, make out and deliver to the county assessor of the county a statement of the same as required by this subchapter. The county assessor shall in such case make an entry in the returns of the proper city, town, ward, or school district and correct the items in the return made by him or her, as the case may require.

(b) No such statement shall be received by the county assessor from any person who has refused or neglected to make oath to his or her statement when required by the county assessor under the provisions of this subchapter, nor from any person unless he or she has first made and filed with the county clerk an affidavit that the person required to list the same was absent from his or her county without design to avoid listing his or her property or was prevented by sickness from giving to the county assessor the required statement when called upon for that purpose.

Acts 1883, No. 114, § 97, p. 199; C. & M. Dig., § 10021; Pope's Dig., § 13768; A.S.A. 1947, § 84-441.
Ark. Code Ann. § 26-56-215 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-215
Interstate users - Tax refund procedure
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to interstate users of special motor fuels who are entitled to refunds with respect to special motor fuel taxes paid in this state as authorized in § 26-56-214 , and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of special motor fuel taxes collected each month the amount so certified and shall credit the amount to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law. (2) The transfers from the gross motor fuel taxes and special motor fuel taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution as provided by law. (b) All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void. (c) Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim being filed as a basis for the refund. (d) The secretary is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from interstate users of special motor fuels in this state as authorized by law, which rules shall be in conformance with the following requirements: (1) The secretary shall first determine, with respect to each refund claim filed, that the bond of the interstate user is adequate to compensate the State of Arkansas for any losses with respect to the recovery of any refunds illegally claimed by the interstate user, and the secretary may require the increase of the bond if the secretary determines it to be inadequate before approving any claim for refund; (2) Each interstate user of motor fuels and special motor fuels claiming refunds shall maintain adequate records to substantiate each claim for refund, and the secretary may reject any claim for refund if the secretary determines the applicant has not maintained adequate records or has not conformed to the rules of the department in filing the claim therefor; (3) Each claim for refund shall be upon the request of the interstate user, which shall be verified by the interstate user as to its accuracy and validity; and (4) (A) Each quarterly report filed by a licensed interstate user of special motor fuels with the department shall reflect thereon the amount of special motor fuels purchased for use in Arkansas during the quarter, the number of gallons of special motor fuels upon which taxes are due the State of Arkansas for the quarter, and the excess gallonage upon which the interstate user is entitled to refunds. (B) At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of special motor fuels upon which the special motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund. Amended by Act 2019, No. 315,§ 3025, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4053, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4052, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4051, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4050, eff. 7/1/2019. Acts 1977, No. 51, §§ 2, 3; 1983, No. 830, § 3; A.S.A. 1947, §§ 75-1155.1, 75-1155.2; Acts 1987, No. 803, §§ 2-4; 2009, No. 655, § 67.

(a) (1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to interstate users of special motor fuels who are entitled to refunds with respect to special motor fuel taxes paid in this state as authorized in § 26-56-214 , and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of special motor fuel taxes collected each month the amount so certified and shall credit the amount to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law. (2) The transfers from the gross motor fuel taxes and special motor fuel taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution as provided by law.

(1) The Secretary of the Department of Finance and Administration shall quarterly estimate the amount necessary to pay refunds to interstate users of special motor fuels who are entitled to refunds with respect to special motor fuel taxes paid in this state as authorized in § 26-56-214 , and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of special motor fuel taxes collected each month the amount so certified and shall credit the amount to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law.

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

(b) All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void.

(c) Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim being filed as a basis for the refund.

(d) The secretary is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from interstate users of special motor fuels in this state as authorized by law, which rules shall be in conformance with the following requirements: (1) The secretary shall first determine, with respect to each refund claim filed, that the bond of the interstate user is adequate to compensate the State of Arkansas for any losses with respect to the recovery of any refunds illegally claimed by the interstate user, and the secretary may require the increase of the bond if the secretary determines it to be inadequate before approving any claim for refund; (2) Each interstate user of motor fuels and special motor fuels claiming refunds shall maintain adequate records to substantiate each claim for refund, and the secretary may reject any claim for refund if the secretary determines the applicant has not maintained adequate records or has not conformed to the rules of the department in filing the claim therefor; (3) Each claim for refund shall be upon the request of the interstate user, which shall be verified by the interstate user as to its accuracy and validity; and (4) (A) Each quarterly report filed by a licensed interstate user of special motor fuels with the department shall reflect thereon the amount of special motor fuels purchased for use in Arkansas during the quarter, the number of gallons of special motor fuels upon which taxes are due the State of Arkansas for the quarter, and the excess gallonage upon which the interstate user is entitled to refunds. (B) At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of special motor fuels upon which the special motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund.

(1) The secretary shall first determine, with respect to each refund claim filed, that the bond of the interstate user is adequate to compensate the State of Arkansas for any losses with respect to the recovery of any refunds illegally claimed by the interstate user, and the secretary may require the increase of the bond if the secretary determines it to be inadequate before approving any claim for refund;

(2) Each interstate user of motor fuels and special motor fuels claiming refunds shall maintain adequate records to substantiate each claim for refund, and the secretary may reject any claim for refund if the secretary determines the applicant has not maintained adequate records or has not conformed to the rules of the department in filing the claim therefor;

(3) Each claim for refund shall be upon the request of the interstate user, which shall be verified by the interstate user as to its accuracy and validity; and

(4) (A) Each quarterly report filed by a licensed interstate user of special motor fuels with the department shall reflect thereon the amount of special motor fuels purchased for use in Arkansas during the quarter, the number of gallons of special motor fuels upon which taxes are due the State of Arkansas for the quarter, and the excess gallonage upon which the interstate user is entitled to refunds. (B) At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of special motor fuels upon which the special motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund.

(A) Each quarterly report filed by a licensed interstate user of special motor fuels with the department shall reflect thereon the amount of special motor fuels purchased for use in Arkansas during the quarter, the number of gallons of special motor fuels upon which taxes are due the State of Arkansas for the quarter, and the excess gallonage upon which the interstate user is entitled to refunds.

(B) At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of special motor fuels upon which the special motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund.

Amended by Act 2019, No. 315,§ 3025, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4053, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4052, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4051, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4050, eff. 7/1/2019.

Acts 1977, No. 51, §§ 2, 3; 1983, No. 830, § 3; A.S.A. 1947, §§ 75-1155.1, 75-1155.2; Acts 1987, No. 803, §§ 2-4; 2009, No. 655, § 67.
Ark. Code Ann. § 26-54-114 — AR Code / Title 26 / Chapter 54 / Section 26-54-114
Nonpayment of franchise taxes - Definitions
Status: in_force

(a) A corporation or limited liability company owing past-due franchise taxes to the Secretary of State may not: (1) File forms or documents related to that corporation or limited liability company; (2) Create a new legal entity in this state; or (3) Obtain authority to do business in this state. (b) A person or individual substantially connected to any corporation or limited liability company that owes past-due franchise taxes to the Secretary of State may not: (1) File forms or documents related to that corporation or limited liability company; (2) Create a new legal entity in this state; or (3) Obtain authority to do business in this state. (c) As used in this section: (1) "Past-due franchise taxes" means only those taxes owed three (3) years prior to the year in which the current filing is presented; (2) "Past officer or director" means a person or individual who was associated with the corporation or limited liability company at any time during its charter that the corporation or limited liability company was responsible for nonpayment of franchise taxes; and (3) "Substantially connected" means a present officer, director, member, or manager or a past officer, director, member, or manager of a corporation. (d) An individual who is an incorporator or organizer of a corporation or limited liability company shall not be considered to be substantially connected to a corporation or limited liability company that owes past-due franchise taxes to the Secretary of State. (e) Each corporation, subject to this chapter, shall file with its original articles of incorporation or certificate of organization the name of at least one (1) individual who is substantially connected to the corporation and is responsible for payment of franchise taxes. (f) Any current or past officer or director that has been added to a corporation without his or her permission shall be removed as an officer or director of the corporation by the Secretary of State and not held responsible for past-due franchise taxes, if the officer or director submits: (1) A copy of a report filed with a local, state, or federal law enforcement entity that states the officer or director has been fraudulently added to the corporation; and (2) A statement, prescribed by the Secretary of State, signed by the officer or director, that states the officer or director was added to the corporation without his or her permission, with the following declaration: "I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief." Amended by Act 2023, No. 459,§ 11, eff. 8/1/2023. Amended by Act 2021, No. 523,§ 23, eff. 4/1/2021. Amended by Act 2019, No. 819,§ 23, eff. 5/1/2021. Acts 2001, No. 1549, § 1.

(a) A corporation or limited liability company owing past-due franchise taxes to the Secretary of State may not: (1) File forms or documents related to that corporation or limited liability company; (2) Create a new legal entity in this state; or (3) Obtain authority to do business in this state.

(1) File forms or documents related to that corporation or limited liability company;

(2) Create a new legal entity in this state; or

(3) Obtain authority to do business in this state.

(b) A person or individual substantially connected to any corporation or limited liability company that owes past-due franchise taxes to the Secretary of State may not: (1) File forms or documents related to that corporation or limited liability company; (2) Create a new legal entity in this state; or (3) Obtain authority to do business in this state.

(1) File forms or documents related to that corporation or limited liability company;

(2) Create a new legal entity in this state; or

(3) Obtain authority to do business in this state.

(c) As used in this section: (1) "Past-due franchise taxes" means only those taxes owed three (3) years prior to the year in which the current filing is presented; (2) "Past officer or director" means a person or individual who was associated with the corporation or limited liability company at any time during its charter that the corporation or limited liability company was responsible for nonpayment of franchise taxes; and (3) "Substantially connected" means a present officer, director, member, or manager or a past officer, director, member, or manager of a corporation.

(1) "Past-due franchise taxes" means only those taxes owed three (3) years prior to the year in which the current filing is presented;

(2) "Past officer or director" means a person or individual who was associated with the corporation or limited liability company at any time during its charter that the corporation or limited liability company was responsible for nonpayment of franchise taxes; and

(3) "Substantially connected" means a present officer, director, member, or manager or a past officer, director, member, or manager of a corporation.

(d) An individual who is an incorporator or organizer of a corporation or limited liability company shall not be considered to be substantially connected to a corporation or limited liability company that owes past-due franchise taxes to the Secretary of State.

(e) Each corporation, subject to this chapter, shall file with its original articles of incorporation or certificate of organization the name of at least one (1) individual who is substantially connected to the corporation and is responsible for payment of franchise taxes.

(f) Any current or past officer or director that has been added to a corporation without his or her permission shall be removed as an officer or director of the corporation by the Secretary of State and not held responsible for past-due franchise taxes, if the officer or director submits: (1) A copy of a report filed with a local, state, or federal law enforcement entity that states the officer or director has been fraudulently added to the corporation; and (2) A statement, prescribed by the Secretary of State, signed by the officer or director, that states the officer or director was added to the corporation without his or her permission, with the following declaration: "I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief."

(1) A copy of a report filed with a local, state, or federal law enforcement entity that states the officer or director has been fraudulently added to the corporation; and

(2) A statement, prescribed by the Secretary of State, signed by the officer or director, that states the officer or director was added to the corporation without his or her permission, with the following declaration: "I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief."

"I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief."

Amended by Act 2023, No. 459,§ 11, eff. 8/1/2023.

Amended by Act 2021, No. 523,§ 23, eff. 4/1/2021.

Amended by Act 2019, No. 819,§ 23, eff. 5/1/2021.

Acts 2001, No. 1549, § 1.
Ark. Code Ann. § 26-76-104 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-104
County collector to account for licenses
Status: in_force

(a) The account of the clerk of the county court against the county collector for the licenses provided for in this act shall be so kept as to show by denominations and numbers exactly what licenses issued to the county collector by the clerk are in the county collector's hands at any time. Upon the final settlement of each county collector, the clerk of the county court shall require the return by the county collector of all licenses issued to the county collector and not issued by the county collector. (b) The county collector shall receive credit for all of such licenses as he or she shall return to the clerk without having issued them. (c) For all licenses the county collector shall not thus account for, the county collector shall be held liable upon his or her official bond as county collector for so much money as the amount of the licenses, and the clerk shall certify the settlement to the Auditor of State. Acts 1883, No. 114, § 160, p. 199; C. & M. Dig., § 9852; Pope's Dig., § 13596; A.S.A. 1947, § 84-1509.

(a) The account of the clerk of the county court against the county collector for the licenses provided for in this act shall be so kept as to show by denominations and numbers exactly what licenses issued to the county collector by the clerk are in the county collector's hands at any time. Upon the final settlement of each county collector, the clerk of the county court shall require the return by the county collector of all licenses issued to the county collector and not issued by the county collector.

(b) The county collector shall receive credit for all of such licenses as he or she shall return to the clerk without having issued them.

(c) For all licenses the county collector shall not thus account for, the county collector shall be held liable upon his or her official bond as county collector for so much money as the amount of the licenses, and the clerk shall certify the settlement to the Auditor of State.

Acts 1883, No. 114, § 160, p. 199; C. & M. Dig., § 9852; Pope's Dig., § 13596; A.S.A. 1947, § 84-1509.
Ark. Code Ann. § 26-26-1904 — AR Code / Title 26 / Chapter 26 / Subchapter 19 / Section 26-26-1904
Objectives
Status: in_force

The objectives of this subchapter are as follows: (1) To establish and promote a uniform system of real property assessments within each county of the state and among the counties; (2) To provide for the certification of appraisers who perform services under this subchapter and to assure that each has the training determined by the Assessment Coordination Division to be necessary to perform accurate estimations of the valuation of market-value real property and to conduct countywide reappraisals which are of a high quality to aid the state in its realization of the objectives of this subchapter; (3) To establish planning and quality assurance guidelines in each county to ensure that all laws and regulations are met, standards of appraisal accuracy are maintained, work is finished on time, and staff and resources are used wisely; (4) To furnish materials to aid appraisers in assessing real property; (5) To pay the costs and expenses of reappraisals as determined by the division to be necessary, prudent, and reasonable in the implementation of this subchapter; and (6) To ensure that all funds expended by the state for reappraisal services are monitored by the division and only that progress and performance of those services as measured by the division to be within the guidelines established by the division are to be compensated by the state. Acts 1999, No. 1185, § 3.

The objectives of this subchapter are as follows:

(1) To establish and promote a uniform system of real property assessments within each county of the state and among the counties;

(2) To provide for the certification of appraisers who perform services under this subchapter and to assure that each has the training determined by the Assessment Coordination Division to be necessary to perform accurate estimations of the valuation of market-value real property and to conduct countywide reappraisals which are of a high quality to aid the state in its realization of the objectives of this subchapter;

(3) To establish planning and quality assurance guidelines in each county to ensure that all laws and regulations are met, standards of appraisal accuracy are maintained, work is finished on time, and staff and resources are used wisely;

(4) To furnish materials to aid appraisers in assessing real property;

(5) To pay the costs and expenses of reappraisals as determined by the division to be necessary, prudent, and reasonable in the implementation of this subchapter; and

(6) To ensure that all funds expended by the state for reappraisal services are monitored by the division and only that progress and performance of those services as measured by the division to be within the guidelines established by the division are to be compensated by the state.

Acts 1999, No. 1185, § 3.
Ark. Code Ann. § 26-3-204 — AR Code / Title 26 / Chapter 3 / Subchapter 2 / Section 26-3-204
Federal lands sold by state
Status: in_force

(a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately after sale. These lands shall not be sold for taxes until the purchase money shall be fully paid, but shall be returned delinquent as other lands, and the personal property of the purchaser shall be subject to sale to pay the taxes thereon. (b) Until the payment of taxes or the collection thereof from the personal property, these lands shall be continued on the tax books and the taxes of each year charged thereon and added to the tax and penalty due when they became delinquent until payment is made or the lands are resold by the proper officer or authority pursuant to the laws in force for the sale of these lands. Acts 1883, No. 114, § 3, p. 199; C. & M. Dig., § 9854; Pope's Dig., § 13598; A.S.A. 1947, § 84-202.

(a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately after sale. These lands shall not be sold for taxes until the purchase money shall be fully paid, but shall be returned delinquent as other lands, and the personal property of the purchaser shall be subject to sale to pay the taxes thereon.

(b) Until the payment of taxes or the collection thereof from the personal property, these lands shall be continued on the tax books and the taxes of each year charged thereon and added to the tax and penalty due when they became delinquent until payment is made or the lands are resold by the proper officer or authority pursuant to the laws in force for the sale of these lands.

Acts 1883, No. 114, § 3, p. 199; C. & M. Dig., § 9854; Pope's Dig., § 13598; A.S.A. 1947, § 84-202.
Ark. Code Ann. § 26-56-229 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-229
Multiple violations
Status: in_force

(a) (1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226 , § 26-56-227 , or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed. (2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 - 26-56-228 , but shall be in addition to all other penalties provided therein. (b) All assessments and procedures related to assessments authorized by §§ 26-56-223 - 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq. Amended by Act 2019, No. 910,§ 4070, eff. 7/1/2019. Acts 1995, No. 954, § 1.

(a) (1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226 , § 26-56-227 , or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed. (2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 - 26-56-228 , but shall be in addition to all other penalties provided therein.

(1) In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of § 26-56-226 , § 26-56-227 , or § 26-56-228 within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.

(2) All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§ 26-56-226 - 26-56-228 , but shall be in addition to all other penalties provided therein.

(b) All assessments and procedures related to assessments authorized by §§ 26-56-223 - 26-56-231 shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Amended by Act 2019, No. 910,§ 4070, eff. 7/1/2019.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-26-311 — AR Code / Title 26 / Chapter 26 / Subchapter 3 / Section 26-26-311
Appraisal completion on the date the county collector's books are open for collection on the newly appraised value
Status: in_force

(a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values. (b) This section does not prohibit any increases allowed by the Arkansas Constitution. Acts 2001, No. 204, § 1.

(a) For purposes of Arkansas Constitution, Amendment 79, and any laws of this state referencing countywide reappraisals of property for property taxation purposes, a countywide reappraisal of property shall be deemed to have been completed on the date that the county collector's books are open for collection on the newly appraised values.

(b) This section does not prohibit any increases allowed by the Arkansas Constitution.

Acts 2001, No. 204, § 1.
Ark. Code Ann. § 26-25-108 — AR Code / Title 26 / Chapter 25 / Section 26-25-108
Sample forms and ordinances
Status: in_force

(a) The Arkansas Municipal League, the Association of Arkansas Counties, and the Department of Finance and Administration may jointly develop sample forms and ordinances for levying local sales and use taxes which comply with all statutory requirements and limitations. (b) The sample forms and ordinances will be reviewed regularly in order to comply with changes in the law. Acts 1999, No. 1289, § 2.

(a) The Arkansas Municipal League, the Association of Arkansas Counties, and the Department of Finance and Administration may jointly develop sample forms and ordinances for levying local sales and use taxes which comply with all statutory requirements and limitations.

(b) The sample forms and ordinances will be reviewed regularly in order to comply with changes in the law.

Acts 1999, No. 1289, § 2.
Ark. Code Ann. § 26-56-305 — AR Code / Title 26 / Chapter 56 / Subchapter 3 / Section 26-56-305
Users' permits - Transfer
Status: in_force

When a motor vehicle permitted to use liquefied gas special fuels under this subchapter is altered to operate on a fuel other than liquefied gas special fuels or destroyed prior to the expiration of the permit period, the Secretary of the Department of Finance and Administration upon the request of the motor vehicle owner within ten (10) days of the conversion or destruction and the payment of a two-dollar transfer fee shall transfer the permit for the remainder of the permit period to another motor vehicle operating on liquefied gas special fuels owned by the person. Amended by Act 2019, No. 910,§ 4081, eff. 7/1/2019. Acts 1981, No. 818, § 1; A.S.A. 1947, § 75-1265.1.

When a motor vehicle permitted to use liquefied gas special fuels under this subchapter is altered to operate on a fuel other than liquefied gas special fuels or destroyed prior to the expiration of the permit period, the Secretary of the Department of Finance and Administration upon the request of the motor vehicle owner within ten (10) days of the conversion or destruction and the payment of a two-dollar transfer fee shall transfer the permit for the remainder of the permit period to another motor vehicle operating on liquefied gas special fuels owned by the person.

Amended by Act 2019, No. 910,§ 4081, eff. 7/1/2019.

Acts 1981, No. 818, § 1; A.S.A. 1947, § 75-1265.1.
Ark. Code Ann. § 26-57-239 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-239
Consumer to require stamps affixed in proper manner
Status: in_force

Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon. Acts 1977, No. 546, § 18; A.S.A. 1947, § 84-4518.

Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon.

Acts 1977, No. 546, § 18; A.S.A. 1947, § 84-4518.
Ark. Code Ann. § 26-77-105 — AR Code / Title 26 / Chapter 77 / Subchapter 1 / Section 26-77-105
Rules and regulations
Status: in_force

(a) The city council or board of commissioners of any city or town by ordinance shall provide all rules and regulations for the payment of a license for the privilege of engaging in any trade, business, profession, vocation, or calling in the city or town. (b) All persons, firms, individuals, or corporations desiring to engage in any business named in this chapter shall comply with the rules and regulations before engaging in their trade, business, profession, vocation, or calling. Amended by Act 2017, No. 878,§ 20, eff. 8/1/2017. Acts 1917, No. 179, § 2, p. 980; 1919, No. 94, § 2; C. & M. Dig., § 7619; Acts 1937, No. 294, § 2; Pope's Dig., § 9729; A.S.A. 1947, § 19-4602.

(a) The city council or board of commissioners of any city or town by ordinance shall provide all rules and regulations for the payment of a license for the privilege of engaging in any trade, business, profession, vocation, or calling in the city or town.

(b) All persons, firms, individuals, or corporations desiring to engage in any business named in this chapter shall comply with the rules and regulations before engaging in their trade, business, profession, vocation, or calling.

Amended by Act 2017, No. 878,§ 20, eff. 8/1/2017.

Acts 1917, No. 179, § 2, p. 980; 1919, No. 94, § 2; C. & M. Dig., § 7619; Acts 1937, No. 294, § 2; Pope's Dig., § 9729; A.S.A. 1947, § 19-4602.
Ark. Code Ann. § 26-81-110 — AR Code / Title 26 / Chapter 81 / Section 26-81-110
Combined tax reports
Status: in_force

(a) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration. (4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately. (b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (4) This subsection only applies to a tax collected by the secretary. Amended by Act 2019, No. 910,§ 4466, eff. 7/1/2019. Acts 1997, No. 1176, § 19; 1999, No. 1137, § 7; 2003, No. 1273, § 75.

(a) (1) Each vendor who is liable for one (1) or more city sales or use taxes shall report a combined city sales tax and a combined city use tax on his or her sales and use tax report. (2) (A) The combined city sales tax is equal to the sum of all sales taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (B) The combined city use tax is equal to the sum of all use taxes levied by a city under this subchapter or any other provision of the Arkansas Code. (3) This subsection only applies to a tax collected by the Secretary of the Department of Finance and Administration. (4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately.

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

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

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

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

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

(4) This subsection does not apply to tax collected pursuant to § 26-75-502 et seq., which shall continue to be reported separately.

(b) (1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report. (2) The combined county sales tax is equal to the sum of all sales taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (3) The combined county use tax is equal to the sum of all use taxes levied by a county under this subchapter or any other provision of the Arkansas Code. (4) This subsection only applies to a tax collected by the secretary.

(1) Each vendor who is liable for one (1) or more county sales or use taxes shall report a combined county sales tax and a combined county use tax on his or her sales and use tax report.

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

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

(4) This subsection only applies to a tax collected by the secretary.

Amended by Act 2019, No. 910,§ 4466, eff. 7/1/2019.

Acts 1997, No. 1176, § 19; 1999, No. 1137, § 7; 2003, No. 1273, § 75.
Ark. Code Ann. § 26-24-112 — AR Code / Title 26 / Chapter 24 / Section 26-24-112
Witnesses
Status: in_force

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to summon witnesses to appear, give testimony, and produce records, books, papers, documents, and all other information of any kind or character required relating to any matter which the commission shall have authority to investigate and determine. (b) (1) (A) Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or (B) The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded. (2) In either case, the subpoenas must be served at least five (5) days previously to the day named therein for the appearance of the witness. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to summon witnesses to appear, give testimony, and produce records, books, papers, documents, and all other information of any kind or character required relating to any matter which the commission shall have authority to investigate and determine.

(b) (1) (A) Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or (B) The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded. (2) In either case, the subpoenas must be served at least five (5) days previously to the day named therein for the appearance of the witness.

(1) (A) Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or (B) The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded.

(A) Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or

(B) The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded.

(2) In either case, the subpoenas must be served at least five (5) days previously to the day named therein for the appearance of the witness.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-35-402 — AR Code / Title 26 / Chapter 35 / Subchapter 4 / Section 26-35-402
Preference of reimbursement claims
Status: in_force

Every attorney, agent, guardian, executor, or administrator seized or having the care of lands, as indicated, who shall be put to any trouble or expense in listing or paying the taxes on the lands, shall be allowed a reasonable compensation for the time spent, the expenses incurred, and money advanced as indicated, which shall be deemed in all courts a just charge against the person for whose benefit the services shall have been advanced. The claim shall be preferred to all other debts or claims and be a lien on the real estate as well as the personal estate of the person for whose benefit the services shall have been advanced. Acts 1883, No. 114, § 164, p. 199; C. & M. Dig., § 10053; Pope's Dig., § 13812; A.S.A. 1947, § 84-924.

Every attorney, agent, guardian, executor, or administrator seized or having the care of lands, as indicated, who shall be put to any trouble or expense in listing or paying the taxes on the lands, shall be allowed a reasonable compensation for the time spent, the expenses incurred, and money advanced as indicated, which shall be deemed in all courts a just charge against the person for whose benefit the services shall have been advanced. The claim shall be preferred to all other debts or claims and be a lien on the real estate as well as the personal estate of the person for whose benefit the services shall have been advanced.

Acts 1883, No. 114, § 164, p. 199; C. & M. Dig., § 10053; Pope's Dig., § 13812; A.S.A. 1947, § 84-924.
Ark. Code Ann. § 26-52-913 — AR Code / Title 26 / Chapter 52 / Subchapter 9 / Section 26-52-913
Net operating loss deduction - Carry forward
Status: in_force

Taxpayers qualified under § 26-52-912(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 the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier. The net operating loss deduction must be carried forward in the order named above. Acts 1991, No. 136, § 3; 1991, No. 137, § 3.

Taxpayers qualified under § 26-52-912(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 the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier. 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. § 26-5-109 — AR Code / Title 26 / Chapter 5 / Section 26-5-109
Annual Multistate Tax Commission report
Status: in_force

(a) The Department of Finance and Administration shall prepare an annual report detailing the activities of the Multistate Tax Commission and Arkansas's participation in the activities of the commission. (b) The report required under this section shall: (1) Include without limitation the recommendations of the commission and any activity on Arkansas's behalf by representatives of the department; and (2) Be filed with the President Pro Tempore of the Senate and the Speaker of the House of Representatives no later than September 30 or the next regular business day if September 30 falls on a weekend or legal holiday. Added by Act 2015, No. 385,§ 2, eff. 7/22/2015.

(a) The Department of Finance and Administration shall prepare an annual report detailing the activities of the Multistate Tax Commission and Arkansas's participation in the activities of the commission.

(b) The report required under this section shall: (1) Include without limitation the recommendations of the commission and any activity on Arkansas's behalf by representatives of the department; and (2) Be filed with the President Pro Tempore of the Senate and the Speaker of the House of Representatives no later than September 30 or the next regular business day if September 30 falls on a weekend or legal holiday.

(1) Include without limitation the recommendations of the commission and any activity on Arkansas's behalf by representatives of the department; and

(2) Be filed with the President Pro Tempore of the Senate and the Speaker of the House of Representatives no later than September 30 or the next regular business day if September 30 falls on a weekend or legal holiday.

Added by Act 2015, No. 385,§ 2, eff. 7/22/2015.
Ark. Code Ann. § 26-57-403 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-403
Automatic money payoff mechanisms not legalized
Status: in_force

(a) Nothing contained in this section and §§ 26-57-401 , 26-57-402 , and 26-57-404 - 26-57-407 shall be deemed to legalize, authorize, license, or permit any machine commonly known as a slot machine, roscoe, or jackpot, or any machine equipped with any automatic money payoff mechanism. (b) Any person owning or possessing an amusement device described in § 26-57-402 or any person employed by or acting on behalf of the person, who gives to any other person money for a noncash prize, toy, or novelty received as a reward in playing the amusement device or for free games won on the amusement device shall be guilty of a Class A misdemeanor. Acts 1939, No. 201, § 3; 1949, No. 76, § 2; A.S.A. 1947, § 84-2612; Acts 1995, No. 740, § 2; 2005, No. 1994, § 209.

(a) Nothing contained in this section and §§ 26-57-401 , 26-57-402 , and 26-57-404 - 26-57-407 shall be deemed to legalize, authorize, license, or permit any machine commonly known as a slot machine, roscoe, or jackpot, or any machine equipped with any automatic money payoff mechanism.

(b) Any person owning or possessing an amusement device described in § 26-57-402 or any person employed by or acting on behalf of the person, who gives to any other person money for a noncash prize, toy, or novelty received as a reward in playing the amusement device or for free games won on the amusement device shall be guilty of a Class A misdemeanor.

Acts 1939, No. 201, § 3; 1949, No. 76, § 2; A.S.A. 1947, § 84-2612; Acts 1995, No. 740, § 2; 2005, No. 1994, § 209.
Ark. Code Ann. § 26-26-911 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-911
Inquiries to makers of lists
Status: in_force

(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following: (1) The number, kind, and value of each automobile he or she owns; (2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state; (3) The taxable securities of every kind and their value, in or out of the state, he or she may own; (4) What stock, bonds, or mortgages owned and their value, in or out of the state; (5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110 ; (6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and (7) Any other property of any kind whatsoever that has a value about which questions have not been asked. (b) The taxpayer shall then be required to assess the properties disclosed by investigation. Acts 1929, No. 111, § 2; Pope's Dig., § 13626; A.S.A. 1947, § 84-425.

(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following: (1) The number, kind, and value of each automobile he or she owns; (2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state; (3) The taxable securities of every kind and their value, in or out of the state, he or she may own; (4) What stock, bonds, or mortgages owned and their value, in or out of the state; (5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110 ; (6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and (7) Any other property of any kind whatsoever that has a value about which questions have not been asked.

(1) The number, kind, and value of each automobile he or she owns;

(2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state;

(3) The taxable securities of every kind and their value, in or out of the state, he or she may own;

(4) What stock, bonds, or mortgages owned and their value, in or out of the state;

(5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110 ;

(6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and

(7) Any other property of any kind whatsoever that has a value about which questions have not been asked.

(b) The taxpayer shall then be required to assess the properties disclosed by investigation.

Acts 1929, No. 111, § 2; Pope's Dig., § 13626; A.S.A. 1947, § 84-425.
Ark. Code Ann. § 26-26-804 — AR Code / Title 26 / Chapter 26 / Subchapter 8 / Section 26-26-804
Compensation of officials
Status: in_force

Each of the officials named in this subchapter shall be allowed a reasonable compensation for the services as he or she may be required to perform in pursuance thereof, to be determined by the respective county courts, payable out of the county treasury of the county in which the service shall be rendered. Acts 1887, No. 139, § 4, p. 243; C. & M. Dig., § 9934; Pope's Dig., § 13699; A.S.A. 1947, § 84-456.

Each of the officials named in this subchapter shall be allowed a reasonable compensation for the services as he or she may be required to perform in pursuance thereof, to be determined by the respective county courts, payable out of the county treasury of the county in which the service shall be rendered.

Acts 1887, No. 139, § 4, p. 243; C. & M. Dig., § 9934; Pope's Dig., § 13699; A.S.A. 1947, § 84-456.
Ark. Code Ann. § 26-51-1509 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1509
Recordkeeping requirement
Status: in_force

For purposes of this subchapter, the recordkeeping provisions of § 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years. Acts 1995, No. 561, § 8; 2009, No. 351, § 9.

For purposes of this subchapter, the recordkeeping provisions of § 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years.

Acts 1995, No. 561, § 8; 2009, No. 351, § 9.
Ark. Code Ann. § 26-57-1604 — AR Code / Title 26 / Chapter 57 / Subchapter 16 / Section 26-57-1604
Distribution of revenues
Status: in_force

All revenue collected under this subchapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.

All revenue collected under this subchapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Ark. Code Ann. § 26-51-309 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-309
Charitable remainder trusts
Status: in_force

(a) Title 26 U.S.C. § 664 , as in effect on January 1, 2017, and the regulations of the United States Secretary of the Treasury promulgated under 26 U.S.C. § 664 and in effect on January 1, 2017, are adopted for the purpose of computing the tax liability of charitable remainder trusts and their beneficiaries under the Income Tax Act of 1929, § 26-51-101 et seq. (b) Furthermore, any other provision of the federal income tax law and regulations which are necessary for interpreting and implementing 26 U.S.C. § 664 are adopted to the extent as in effect on January 1, 2017. Amended by Act 2017, No. 155,§ 9, eff. for tax years beginning on and after 1/1/2015. Acts 1993, No. 1147, § 1805; 1999, No. 1126, § 14; 2007, No. 218, § 14.

(a) Title 26 U.S.C. § 664 , as in effect on January 1, 2017, and the regulations of the United States Secretary of the Treasury promulgated under 26 U.S.C. § 664 and in effect on January 1, 2017, are adopted for the purpose of computing the tax liability of charitable remainder trusts and their beneficiaries under the Income Tax Act of 1929, § 26-51-101 et seq.

(b) Furthermore, any other provision of the federal income tax law and regulations which are necessary for interpreting and implementing 26 U.S.C. § 664 are adopted to the extent as in effect on January 1, 2017.

Amended by Act 2017, No. 155,§ 9, eff. for tax years beginning on and after 1/1/2015.

Acts 1993, No. 1147, § 1805; 1999, No. 1126, § 14; 2007, No. 218, § 14.
Ark. Code Ann. § 26-52-107 — AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-107
Disposition of taxes, interest, and penalties
Status: in_force

All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the same to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by, and to be used for the respective purposes set forth in, the Revenue Stabilization Law, § 19-5-101 et seq. Amended by Act 2019, No. 910,§ 3820, eff. 7/1/2019. Acts 1941, No. 386, § 18, as added by Acts 1953, No. 118, § 32(A); A.S.A. 1947, § 84-1918.

All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the same to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by, and to be used for the respective purposes set forth in, the Revenue Stabilization Law, § 19-5-101 et seq.

Amended by Act 2019, No. 910,§ 3820, eff. 7/1/2019.

Acts 1941, No. 386, § 18, as added by Acts 1953, No. 118, § 32(A); A.S.A. 1947, § 84-1918.
Ark. Code Ann. § 26-52-424 — AR Code / Title 26 / Chapter 52 / Subchapter 4 / Section 26-52-424
Sales to Community Services Clearinghouse, Inc., of Fort Smith
Status: in_force

The gross receipts or gross proceeds derived from sales to the Community Services Clearinghouse, Inc., of Fort Smith are hereafter exempt from: (1) The Arkansas gross receipts tax levied by §§ 26-52-301 , 26-52-302 , and 26-63-402 ; (2) The Arkansas compensating use tax levied by §§ 26-53-106 and 26-53-107 ; and (3) All city and county sales and use taxes. Acts 1993, No. 913, § 1; 2007, No. 182, § 22.

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

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

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

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

Acts 1993, No. 913, § 1; 2007, No. 182, § 22.
Ark. Code Ann. § 26-55-216 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-216
Distributor's license - Nonassignable
Status: in_force

The license certificate issued by the Secretary of the Department of Finance and Administration shall not be assignable and shall be valid only for the distributor in whose name it was issued. Amended by Act 2019, No. 910,§ 3945, eff. 7/1/2019. Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; A.S.A. 1947, § 75-1109.

The license certificate issued by the Secretary of the Department of Finance and Administration shall not be assignable and shall be valid only for the distributor in whose name it was issued.

Amended by Act 2019, No. 910,§ 3945, 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. § 26-73-107 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-107
Rules
Status: in_force

The Secretary of the Department of Finance and Administration shall 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,§ 3060, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4363, eff. 7/1/2019. Acts 1977, No. 942, § 8; A.S.A. 1947, § 17-2007.

The Secretary of the Department of Finance and Administration shall 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,§ 3060, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4363, eff. 7/1/2019.

Acts 1977, No. 942, § 8; A.S.A. 1947, § 17-2007.
Ark. Code Ann. § 26-23-204 — AR Code / Title 26 / Chapter 23 / Subchapter 2 / Section 26-23-204
Tax bill information
Status: in_force

In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector: (1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed; (2) The millage rate levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents; (3) The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy; (4) The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed; and (5) The internet address for the county's official website. Amended by Act 2017, No. 514,§ 1, eff. for tax years beginning on or after January 1, 2017. Acts 1999, No. 572, § 6.

In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:

(1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed;

(2) The millage rate levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents;

(3) The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy;

(4) The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed; and

(5) The internet address for the county's official website.

Amended by Act 2017, No. 514,§ 1, eff. for tax years beginning on or after January 1, 2017.

Acts 1999, No. 572, § 6.
Ark. Code Ann. § 26-74-217 — AR Code / Title 26 / Chapter 74 / Subchapter 2 / Section 26-74-217
Repeal upon levy of additional statewide gross receipts tax - Exception
Status: in_force

(a) Subject to the provisions of subsection (b) of this section, if the General Assembly shall levy an additional statewide gross receipts tax of one percent (1%) or more, the quorum court of any county which has levied a sales tax or a sales and use tax pursuant to the authority granted in this subchapter or under the provisions of § 26-74-301 et seq., may repeal that county sales tax or county sales and use tax by ordinance approved by the quorum court. (b) In any county in which a local sales tax or sales and use tax has been adopted in the manner provided for in this subchapter and all or any portion pledged to secure the payment of lease rentals or bonds as authorized by this subchapter, that portion of the tax pledged to lease rentals or bonds shall not be repealed, abolished, or reduced so long as the lease is effective or any of the bonds are outstanding. Acts 1981 (1st Ex. Sess.), No. 26, § 15; 1983, No. 723, § 4; A.S.A. 1947, § 17-2035.

(a) Subject to the provisions of subsection (b) of this section, if the General Assembly shall levy an additional statewide gross receipts tax of one percent (1%) or more, the quorum court of any county which has levied a sales tax or a sales and use tax pursuant to the authority granted in this subchapter or under the provisions of § 26-74-301 et seq., may repeal that county sales tax or county sales and use tax by ordinance approved by the quorum court.

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

Acts 1981 (1st Ex. Sess.), No. 26, § 15; 1983, No. 723, § 4; A.S.A. 1947, § 17-2035.
Ark. Code Ann. § 26-57-407 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-407
Disposition of revenue collected
Status: in_force

(a) All revenue collected under this section and §§ 26-57-401 - 26-57-406 shall be deposited into the State Treasury. (b) The first thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the Public School Fund, and all moneys over thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the State Board of Health for rural health work. Acts 1939, No. 201, § 8; 1941, No. 319, § 8; A.S.A. 1947, § 84-2616; Acts 2009, No. 655, § 85.

(a) All revenue collected under this section and §§ 26-57-401 - 26-57-406 shall be deposited into the State Treasury.

(b) The first thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the Public School Fund, and all moneys over thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the State Board of Health for rural health work.

Acts 1939, No. 201, § 8; 1941, No. 319, § 8; A.S.A. 1947, § 84-2616; Acts 2009, No. 655, § 85.
Ark. Code Ann. § 26-51-2802 — AR Code / Title 26 / Chapter 51 / Subchapter 28 / Section 26-51-2802
Definitions
Status: in_force

As used in this subchapter: (1) "Eligible taxpayer" means a railroad that is classified as a Class II or Class III railroad by the United States Surface Transportation Board; and (2) "Railroad track maintenance expenditures" means gross expenditures for maintenance, reconstruction, or replacement of railroad track, including without limitation roadbed, bridges, industrial leads and side track, and related track structures, to the extent the expenditures are on railroad track that: (A) Is located in the state; (B) Is owned or leased by an eligible taxpayer; and (C) Existed as of July 28, 2021. Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.

As used in this subchapter:

(1) "Eligible taxpayer" means a railroad that is classified as a Class II or Class III railroad by the United States Surface Transportation Board; and

(2) "Railroad track maintenance expenditures" means gross expenditures for maintenance, reconstruction, or replacement of railroad track, including without limitation roadbed, bridges, industrial leads and side track, and related track structures, to the extent the expenditures are on railroad track that: (A) Is located in the state; (B) Is owned or leased by an eligible taxpayer; and (C) Existed as of July 28, 2021.

(A) Is located in the state;

(B) Is owned or leased by an eligible taxpayer; and

(C) Existed as of July 28, 2021.

Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
Ark. Code Ann. § 26-60-111 — AR Code / Title 26 / Chapter 60 / Section 26-60-111
Filing deed in violation - False information - Penalties
Status: in_force

(a) (1) Any person filing a deed for record who knowingly, willfully, and fraudulently files the deed in violation of this chapter upon conviction thereof in addition to other penalties provided by law shall be subject to a fine of five hundred dollars ($500) or one percent (1%) of the amount of the transaction, whichever is greater. (2) In addition to such fine and penalties, the affidavit and certification provided for by this chapter are declared to be a return within the meaning of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the purchase of documentary stamps or a documentary symbol is the payment of the tax due on the return, and the person required to furnish proof of payment is a taxpayer within the meaning of the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) Any person guilty of providing false information on the affidavit or making a false certification or who shall fail to disclose the full amount of the consideration of the transaction on the affidavit and pay the tax due thereon or who makes a false certification and fails to pay the correct amount of tax due as required by this chapter, shall be subject to the penalties provided for in §§ 26-18-201 - 26-18-204 . Acts 1971, No. 275, § 8; 1983, No. 754, § 6; 1985, No. 926, § 5; 1985, No. 1063, § 5; 1985, No. 1081, § 5; A.S.A. 1947, § 84-4307; Acts 2011, No. 700, § 5.

(a) (1) Any person filing a deed for record who knowingly, willfully, and fraudulently files the deed in violation of this chapter upon conviction thereof in addition to other penalties provided by law shall be subject to a fine of five hundred dollars ($500) or one percent (1%) of the amount of the transaction, whichever is greater. (2) In addition to such fine and penalties, the affidavit and certification provided for by this chapter are declared to be a return within the meaning of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the purchase of documentary stamps or a documentary symbol is the payment of the tax due on the return, and the person required to furnish proof of payment is a taxpayer within the meaning of the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(1) Any person filing a deed for record who knowingly, willfully, and fraudulently files the deed in violation of this chapter upon conviction thereof in addition to other penalties provided by law shall be subject to a fine of five hundred dollars ($500) or one percent (1%) of the amount of the transaction, whichever is greater.

(2) In addition to such fine and penalties, the affidavit and certification provided for by this chapter are declared to be a return within the meaning of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the purchase of documentary stamps or a documentary symbol is the payment of the tax due on the return, and the person required to furnish proof of payment is a taxpayer within the meaning of the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b) Any person guilty of providing false information on the affidavit or making a false certification or who shall fail to disclose the full amount of the consideration of the transaction on the affidavit and pay the tax due thereon or who makes a false certification and fails to pay the correct amount of tax due as required by this chapter, shall be subject to the penalties provided for in §§ 26-18-201 - 26-18-204 .

Acts 1971, No. 275, § 8; 1983, No. 754, § 6; 1985, No. 926, § 5; 1985, No. 1063, § 5; 1985, No. 1081, § 5; A.S.A. 1947, § 84-4307; Acts 2011, No. 700, § 5.
Ark. Code Ann. § 26-76-101 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-101
Peddler or hawker defined
Status: in_force

Whoever shall engage in the business of selling goods, wares, or merchandise of any description other than articles grown, produced, or manufactured by the seller himself or herself or by those in his or her employ, and sold by going from house to house or place to place, either by land or water, to sell them is declared to be a "peddler" or "hawker". Acts 1885, No. 54, § 1, p. 68; C. & M. Dig. § 9793; Pope's Dig., § 13359; A.S.A. 1947, § 84-1528.

Whoever shall engage in the business of selling goods, wares, or merchandise of any description other than articles grown, produced, or manufactured by the seller himself or herself or by those in his or her employ, and sold by going from house to house or place to place, either by land or water, to sell them is declared to be a "peddler" or "hawker".

Acts 1885, No. 54, § 1, p. 68; C. & M. Dig. § 9793; Pope's Dig., § 13359; A.S.A. 1947, § 84-1528.
Ark. Code Ann. § 26-39-219 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-219
Judgment against delinquent officers and securities
Status: in_force

When any balance shall be found against any county clerk, county sheriff, county collector, county coroner, constable, or other officer for moneys accruing to the county treasury and it shall not be paid within the time prescribed by law, it shall be lawful for the county court, fifteen (15) days' notice being given to the delinquent officers and their securities, to render judgment against the delinquents and their securities for the amount of all moneys ascertained to be due the county and issue execution therefor. Acts 1883, No. 114, § 202, p. 199; C. & M. Dig., § 10164; Pope's Dig., § 13946; A.S.A. 1947, § 84-1442.

When any balance shall be found against any county clerk, county sheriff, county collector, county coroner, constable, or other officer for moneys accruing to the county treasury and it shall not be paid within the time prescribed by law, it shall be lawful for the county court, fifteen (15) days' notice being given to the delinquent officers and their securities, to render judgment against the delinquents and their securities for the amount of all moneys ascertained to be due the county and issue execution therefor.

Acts 1883, No. 114, § 202, p. 199; C. & M. Dig., § 10164; Pope's Dig., § 13946; A.S.A. 1947, § 84-1442.
Ark. Code Ann. § 26-55-908 — AR Code / Title 26 / Chapter 55 / Subchapter 9 / Section 26-55-908
Marking tank
Status: in_force

After testing and sealing by the Director of the State Plant Board, the owner or operator of a vehicle tank shall have stenciled or painted conspicuously on each compartment of the tank the calibrated capacity of the tank and, in addition, shall have stenciled or painted on the tank, or the vehicle to which it is attached, the total calibrated capacity of all compartments of the tank. Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.

After testing and sealing by the Director of the State Plant Board, the owner or operator of a vehicle tank shall have stenciled or painted conspicuously on each compartment of the tank the calibrated capacity of the tank and, in addition, shall have stenciled or painted on the tank, or the vehicle to which it is attached, the total calibrated capacity of all compartments of the tank.

Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.
Ark. Code Ann. § 26-28-304 — AR Code / Title 26 / Chapter 28 / Subchapter 3 / Section 26-28-304
Duty of preparer of tax books
Status: in_force

Under the system provided for in this subchapter: (1) After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities, including special improvement districts, as shall be legally empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, and after levied by the county quorum court, the preparer of the tax books shall immediately determine the sums to be levied upon personal property and each tract or lot of real property in the county; (2) On or before February 1 of each year, the preparer of the tax books of each county shall make out and deliver the tax books of the 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; and (3) 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 preparer of the tax books shall file the receipt in the records of the county. Acts 1993, No. 849, §§ 7, 8; 2003, No. 295, § 7.

Under the system provided for in this subchapter:

(1) After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities, including special improvement districts, as shall be legally empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, and after levied by the county quorum court, the preparer of the tax books shall immediately determine the sums to be levied upon personal property and each tract or lot of real property in the county;

(2) On or before February 1 of each year, the preparer of the tax books of each county shall make out and deliver the tax books of the 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; and

(3) 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 preparer of the tax books shall file the receipt in the records of the county.

Acts 1993, No. 849, §§ 7, 8; 2003, No. 295, § 7.
Ark. Code Ann. § 26-60-101 — AR Code / Title 26 / Chapter 60 / Section 26-60-101
Definition
Status: in_force

As used in this chapter, "consideration" means the amount of full actual consideration paid or to be paid for the property conveyed, including the amount of any purchase-money encumbrance executed by the purchaser. Acts 1971, No. 275, § 9; A.S.A. 1947, § 84-4308.

As used in this chapter, "consideration" means the amount of full actual consideration paid or to be paid for the property conveyed, including the amount of any purchase-money encumbrance executed by the purchaser.

Acts 1971, No. 275, § 9; A.S.A. 1947, § 84-4308.
Ark. Code Ann. § 26-57-415 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-415
Notification of purchase or lease of device
Status: in_force

(a) All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Secretary of the Department of Finance and Administration with a copy of the invoice or lease agreement, showing the description and serial number of the amusement device and evidence that the Arkansas sales tax has been paid. (b) In the event that the amusement device was purchased or leased from outside the state, the invoice or lease agreement shall be accompanied by the appropriate form and a check or money order for the state compensating tax. Amended by Act 2019, No. 910,§ 4177, eff. 7/1/2019. Acts 1977, No. 553, § 6; A.S.A. 1947, § 84-2638.

(a) All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Secretary of the Department of Finance and Administration with a copy of the invoice or lease agreement, showing the description and serial number of the amusement device and evidence that the Arkansas sales tax has been paid.

(b) In the event that the amusement device was purchased or leased from outside the state, the invoice or lease agreement shall be accompanied by the appropriate form and a check or money order for the state compensating tax.

Amended by Act 2019, No. 910,§ 4177, eff. 7/1/2019.

Acts 1977, No. 553, § 6; A.S.A. 1947, § 84-2638.
Ark. Code Ann. § 26-55-717 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-717
Unlicensed users - Failure to pay tax - Burden of proof
Status: in_force

(a) If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the motor fuel tax or has not purchased tax-paid motor fuel from a licensed dealer in an amount equal to the number of gallons used upon the highways of the State of Arkansas, he or she shall be liable for the payment of the tax due, together with the penalties as set out in § 26-55-716 . (b) If an unlicensed fuel user is within one (1) mile of the state line on the way out of the state and does not have in his or her possession a form issued by a licensed dealer showing the number of gallons purchased equal to the amount used in traveling upon the highways of the State of Arkansas, it shall be prima facie evidence of his or her failure to comply with the requirements of this subchapter, and he or she shall be liable for the payment of the tax due, plus the fine as set out in § 26-55-718 . (c) In the event an unlicensed fuel user enters the State of Arkansas via a state highway not equipped with a permanent port of entry, and the driver of the vehicle does not receive an entry form, then the burden of proof of the point of entry and time of entry for the purpose of determining the miles traveled and the tax due shall be upon the driver or owner of the vehicle. Acts 1953, No. 112, § 10; 1957, No. 213, § 4; 1967, No. 356, § 4; A.S.A. 1947, § 75-1158.

(a) If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the motor fuel tax or has not purchased tax-paid motor fuel from a licensed dealer in an amount equal to the number of gallons used upon the highways of the State of Arkansas, he or she shall be liable for the payment of the tax due, together with the penalties as set out in § 26-55-716 .

(b) If an unlicensed fuel user is within one (1) mile of the state line on the way out of the state and does not have in his or her possession a form issued by a licensed dealer showing the number of gallons purchased equal to the amount used in traveling upon the highways of the State of Arkansas, it shall be prima facie evidence of his or her failure to comply with the requirements of this subchapter, and he or she shall be liable for the payment of the tax due, plus the fine as set out in § 26-55-718 .

(c) In the event an unlicensed fuel user enters the State of Arkansas via a state highway not equipped with a permanent port of entry, and the driver of the vehicle does not receive an entry form, then the burden of proof of the point of entry and time of entry for the purpose of determining the miles traveled and the tax due shall be upon the driver or owner of the vehicle.

Acts 1953, No. 112, § 10; 1957, No. 213, § 4; 1967, No. 356, § 4; A.S.A. 1947, § 75-1158.
Ark. Code Ann. § 26-51-903 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-903
Subchapter supplemental
Status: in_force

The provisions of this subchapter are declared to be supplemental to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall not be construed to repeal any part thereof not in direct conflict with this subchapter. Acts 1965, No. 132, § 26; A.S.A. 1947, § 84-2085n.

The provisions of this subchapter are declared to be supplemental to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall not be construed to repeal any part thereof not in direct conflict with this subchapter.

Acts 1965, No. 132, § 26; A.S.A. 1947, § 84-2085n.
Ark. Code Ann. § 26-55-408 — AR Code / Title 26 / Chapter 55 / Subchapter 4 / Section 26-55-408
Dealers' and sellers' records and reports
Status: in_force

Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the Secretary of the Department of Finance and Administration with respect to motor fuel sold to permit holders under this subchapter as is required by § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel sales. Amended by Act 2019, No. 910,§ 3982, eff. 7/1/2019. Acts 1963, No. 269, § 5; A.S.A. 1947, § 75-1148.5.

Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the Secretary of the Department of Finance and Administration with respect to motor fuel sold to permit holders under this subchapter as is required by § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel sales.

Amended by Act 2019, No. 910,§ 3982, eff. 7/1/2019.

Acts 1963, No. 269, § 5; A.S.A. 1947, § 75-1148.5.
Ark. Code Ann. § 26-80-104 — AR Code / Title 26 / Chapter 80 / Subchapter 1 / Section 26-80-104
Collection and separation of proceeds
Status: in_force

(a) Rates voted for different funds of district school tax shall not be shown separately on the county tax books but shall be shown there only in the total amount of district tax to be levied. (b) The school tax shall be collected in the same manner as county taxes are collected, at the same time and by the same person, and shall be paid into the county treasury. (c) The county treasurer shall separate the proceeds of these taxes into the several funds as is provided by law or the school directors as is authorized by law. (d) (1) The county treasurer in the collecting county shall separate the proceeds from the uniform rate of tax by multiplying the ratio of the uniform rate of tax divided by the total rate of tax for the school district multiplied by the net revenues from the total rate of tax for the school district. (2) These proceeds shall be remitted to the Treasurer of State and shall be redistributed to the county treasurer as provided by § 26-80-101 . Acts 1931, No. 169, § 140; Pope's Dig., § 11582; A.S.A. 1947, § 80-603; Acts 1997, No. 1300, § 9; 1999, No. 1078, § 89.

(a) Rates voted for different funds of district school tax shall not be shown separately on the county tax books but shall be shown there only in the total amount of district tax to be levied.

(b) The school tax shall be collected in the same manner as county taxes are collected, at the same time and by the same person, and shall be paid into the county treasury.

(c) The county treasurer shall separate the proceeds of these taxes into the several funds as is provided by law or the school directors as is authorized by law.

(d) (1) The county treasurer in the collecting county shall separate the proceeds from the uniform rate of tax by multiplying the ratio of the uniform rate of tax divided by the total rate of tax for the school district multiplied by the net revenues from the total rate of tax for the school district. (2) These proceeds shall be remitted to the Treasurer of State and shall be redistributed to the county treasurer as provided by § 26-80-101 .

(1) The county treasurer in the collecting county shall separate the proceeds from the uniform rate of tax by multiplying the ratio of the uniform rate of tax divided by the total rate of tax for the school district multiplied by the net revenues from the total rate of tax for the school district.

(2) These proceeds shall be remitted to the Treasurer of State and shall be redistributed to the county treasurer as provided by § 26-80-101 .

Acts 1931, No. 169, § 140; Pope's Dig., § 11582; A.S.A. 1947, § 80-603; Acts 1997, No. 1300, § 9; 1999, No. 1078, § 89.
Ark. Code Ann. § 26-76-107 — AR Code / Title 26 / Chapter 76 / Subchapter 1 / Section 26-76-107
Licenses not transferable
Status: in_force

The licenses provided for in this act shall be a personal privilege, enjoyable only by the person to whom it is issued, and shall not be transferable. Acts 1883, No. 114, § 159, p. 199; C. & M. Dig., § 9851; Pope's Dig., § 13595; A.S.A. 1947, § 84-1508.

The licenses provided for in this act shall be a personal privilege, enjoyable only by the person to whom it is issued, and shall not be transferable.

Acts 1883, No. 114, § 159, p. 199; C. & M. Dig., § 9851; Pope's Dig., § 13595; A.S.A. 1947, § 84-1508.
Ark. Code Ann. § 26-51-2302 — AR Code / Title 26 / Chapter 51 / Subchapter 23 / Section 26-51-2302
Definitions
Status: in_force

As used in this subchapter: (1) "Claim center" means a claim center established by the Office of the Arkansas Lottery under § 23-115-207 ; (2) "Lottery" means the same as defined in § 23-115-103 ; and (3) "Lottery winnings" means the proceeds of a lottery prize based on the total amount paid from an Arkansas lottery or from a multistate or multisovereign lottery without reduction for the amount paid for the lottery ticket. Amended by Act 2015, No. 218,§ 31, eff. 2/26/2015. Acts 2010, No. 265, § 37; 2010, No. 294, § 37.

As used in this subchapter:

(1) "Claim center" means a claim center established by the Office of the Arkansas Lottery under § 23-115-207 ;

(2) "Lottery" means the same as defined in § 23-115-103 ; and

(3) "Lottery winnings" means the proceeds of a lottery prize based on the total amount paid from an Arkansas lottery or from a multistate or multisovereign lottery without reduction for the amount paid for the lottery ticket.

Amended by Act 2015, No. 218,§ 31, eff. 2/26/2015.

Acts 2010, No. 265, § 37; 2010, No. 294, § 37.
Ark. Code Ann. § 26-51-803 — AR Code / Title 26 / Chapter 51 / Subchapter 8 / Section 26-51-803
Fiduciary returns
Status: in_force

(a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct. (b) Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., which apply to individuals. Acts 1929, No. 118, Art. 4, § 19; Pope's Dig., § 14042; A.S.A. 1947, § 84-2024.

(a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct.

(b) Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., which apply to individuals.

Acts 1929, No. 118, Art. 4, § 19; Pope's Dig., § 14042; A.S.A. 1947, § 84-2024.
Ark. Code Ann. § 26-27-201 — AR Code / Title 26 / Chapter 27 / Subchapter 2 / Section 26-27-201
Authority
Status: in_force

(a) The Arkansas Public Service Commission shall equalize the assessment of property throughout the state. (b) For this purpose, in addition to the powers and duties conferred on the commission, it shall have power to equalize the assessment of all property in this state between districts, cities, and townships of the same county, between the different counties of this state, and of the property assessed by the commission in the first instance. Amended by Act 2023, No. 365,§ 85, eff. 7/1/2023. Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.

(a) The Arkansas Public Service Commission shall equalize the assessment of property throughout the state.

(b) For this purpose, in addition to the powers and duties conferred on the commission, it shall have power to equalize the assessment of all property in this state between districts, cities, and townships of the same county, between the different counties of this state, and of the property assessed by the commission in the first instance.

Amended by Act 2023, No. 365,§ 85, eff. 7/1/2023.

Acts 1927, No. 129, § 31; Pope's Dig., § 2057; A.S.A. 1947, § 84-714.
Ark. Code Ann. § 26-27-301 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-301
Creation
Status: in_force

(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 - 26-27-305 . (b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state. Acts 1955, No. 230, § 2; A.S.A. 1947, § 84-701.

(a) There is created a county equalization board in each county of this state to be selected in the manner provided by §§ 26-27-302 - 26-27-305 .

(b) The county equalization boards shall have all the powers and authority, and perform all of the duties which are conferred by law on the boards in this state.

Acts 1955, No. 230, § 2; A.S.A. 1947, § 84-701.
Ark. Code Ann. § 26-52-606 — AR Code / Title 26 / Chapter 52 / Subchapter 6 / Section 26-52-606
Election results - Effect
Status: in_force

(a) (1) In the event a majority of the qualified electors of the Arkansas border city or town voting on the issue at the election vote FOR the imposition of an additional one percent (1%) gross receipts tax on taxable sales in the border city or town, then the additional one percent (1%) tax shall be levied effective January 1 next following the date of the election and thereafter. (2) For as long as the additional one percent (1%) gross receipts tax is levied in the city, individuals who are residents of the city shall not be subject to the imposition of the Arkansas income tax, as levied by the Income Tax Act of 1929, § 26-51-101 et seq. (b) If a majority of the qualified electors of the Arkansas border city or town shall vote AGAINST the levy of an additional one percent (1%) gross receipts tax in lieu of payment of the state income tax in the city, then the citizens of the city or town shall continue to pay state gross receipts tax and state income tax, as provided by law. Acts 1977, No. 48, § 3; 1977, No. 177, § 1; A.S.A. 1947, § 84-1947.

(a) (1) In the event a majority of the qualified electors of the Arkansas border city or town voting on the issue at the election vote FOR the imposition of an additional one percent (1%) gross receipts tax on taxable sales in the border city or town, then the additional one percent (1%) tax shall be levied effective January 1 next following the date of the election and thereafter. (2) For as long as the additional one percent (1%) gross receipts tax is levied in the city, individuals who are residents of the city shall not be subject to the imposition of the Arkansas income tax, as levied by the Income Tax Act of 1929, § 26-51-101 et seq.

(1) In the event a majority of the qualified electors of the Arkansas border city or town voting on the issue at the election vote FOR the imposition of an additional one percent (1%) gross receipts tax on taxable sales in the border city or town, then the additional one percent (1%) tax shall be levied effective January 1 next following the date of the election and thereafter.

(2) For as long as the additional one percent (1%) gross receipts tax is levied in the city, individuals who are residents of the city shall not be subject to the imposition of the Arkansas income tax, as levied by the Income Tax Act of 1929, § 26-51-101 et seq.

(b) If a majority of the qualified electors of the Arkansas border city or town shall vote AGAINST the levy of an additional one percent (1%) gross receipts tax in lieu of payment of the state income tax in the city, then the citizens of the city or town shall continue to pay state gross receipts tax and state income tax, as provided by law.

Acts 1977, No. 48, § 3; 1977, No. 177, § 1; A.S.A. 1947, § 84-1947.
Ark. Code Ann. § 26-18-103 — AR Code / Title 26 / Chapter 18 / Subchapter 1 / Section 26-18-103
Construction
Status: in_force

Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control. Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702.

Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.

Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702.
Ark. Code Ann. § 26-51-723 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-723
Legislative findings - Emergency
Status: in_force

It is found and determined by the General Assembly that the laws of this state pertaining to the apportionment of income for income tax purposes derived from multi-state operations are in need of clarification in order that this state might derive its just taxes due from such income and that only by the immediate passage of this subchapter may such clarification be provided. Therefore, an emergency is declared to exist and this subchapter, being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval. Acts 1961, No. 413, § 23; A.S.A. 1947, § 84-2073n.

It is found and determined by the General Assembly that the laws of this state pertaining to the apportionment of income for income tax purposes derived from multi-state operations are in need of clarification in order that this state might derive its just taxes due from such income and that only by the immediate passage of this subchapter may such clarification be provided. Therefore, an emergency is declared to exist and this subchapter, being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval.

Acts 1961, No. 413, § 23; A.S.A. 1947, § 84-2073n.
Ark. Code Ann. § 26-74-307 — AR Code / Title 26 / Chapter 74 / Subchapter 3 / Section 26-74-307
Call for tax election
Status: in_force

(a) (1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.5%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts. (2) The election shall be held on the next special election date under § 7-11-205 . (3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter. (b) The quorum court shall notify its 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 its county board of election commissioners. Amended by Act 2021, No. 610,§ 30, eff. 1/1/2022. Acts 1981, No. 991, §§ 1, 2; A.S.A. 1947, §§ 17-2010, 17-2011; Acts 1991, No. 765, § 10; 2001, No. 1560, § 6.

(a) (1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.5%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts. (2) The election shall be held on the next special election date under § 7-11-205 . (3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.

(1) A county quorum court may call an election for the levy of a countywide sales tax in an amount of: (A) One-eighth of one percent (0.125%); (B) One-fourth of one percent (0.25%); (C) One-half of one percent (0.5%); (D) Three-fourths of one percent (0.75%); (E) One percent (1%); or (F) Any combination of these amounts.

(A) One-eighth of one percent (0.125%);

(B) One-fourth of one percent (0.25%);

(C) One-half of one percent (0.5%);

(D) Three-fourths of one percent (0.75%);

(E) One percent (1%); or

(F) Any combination of these amounts.

(2) The election shall be held on the next special election date under § 7-11-205 .

(3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.

(b) The quorum court shall notify its 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 its county board of election commissioners.

Amended by Act 2021, No. 610,§ 30, eff. 1/1/2022.

Acts 1981, No. 991, §§ 1, 2; A.S.A. 1947, §§ 17-2010, 17-2011; Acts 1991, No. 765, § 10; 2001, No. 1560, § 6.
Ark. Code Ann. § 26-57-253 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-253
Criminal actions - Appeals
Status: in_force

(a) In all prosecutions in the district courts, the State of Arkansas shall have the same right of appeal to the circuit courts of this state and upon the same terms as the defendant now has under the law in misdemeanor cases. (b) When appealed, the cases shall be tried de novo by the circuit court. Amended by Act 2021, No. 483,§ 17, eff. 7/28/2021. Acts 1977, No. 546, § 33; A.S.A. 1947, § 84-4533; Acts 2003, No. 1185, § 267.

(a) In all prosecutions in the district courts, the State of Arkansas shall have the same right of appeal to the circuit courts of this state and upon the same terms as the defendant now has under the law in misdemeanor cases.

(b) When appealed, the cases shall be tried de novo by the circuit court.

Amended by Act 2021, No. 483,§ 17, eff. 7/28/2021.

Acts 1977, No. 546, § 33; A.S.A. 1947, § 84-4533; Acts 2003, No. 1185, § 267.
Ark. Code Ann. § 26-61-107 — AR Code / Title 26 / Chapter 61 / Section 26-61-107
Classification of lands
Status: in_force

(a) The Assessment Coordination Division shall establish standards for the classification of lands in this state which are deemed as timberlands and shall certify these standards to the respective county assessors of the various counties in this state. (b) (1) It shall be the duty of the several county assessors in the respective counties of this state to identify upon the assessment records of all taxable real property in their respective counties the number of acres of property which are classified as timberlands. (2) This information shall be extended on the assessment records submitted to the respective county clerks and shall be extended on the tax books, at the rate of tax per acre of timberlands as provided in this chapter, as a separate item of taxes to be collected by the respective county collectors at the same time that real property taxes are paid. (c) The county clerk shall be entitled to a fee of two percent (2%) of the taxes collected under this chapter to defray the costs incurred by the county clerk in performing his or her duties in connection with the taxes levied in this chapter. Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311.

(a) The Assessment Coordination Division shall establish standards for the classification of lands in this state which are deemed as timberlands and shall certify these standards to the respective county assessors of the various counties in this state.

(b) (1) It shall be the duty of the several county assessors in the respective counties of this state to identify upon the assessment records of all taxable real property in their respective counties the number of acres of property which are classified as timberlands. (2) This information shall be extended on the assessment records submitted to the respective county clerks and shall be extended on the tax books, at the rate of tax per acre of timberlands as provided in this chapter, as a separate item of taxes to be collected by the respective county collectors at the same time that real property taxes are paid.

(1) It shall be the duty of the several county assessors in the respective counties of this state to identify upon the assessment records of all taxable real property in their respective counties the number of acres of property which are classified as timberlands.

(2) This information shall be extended on the assessment records submitted to the respective county clerks and shall be extended on the tax books, at the rate of tax per acre of timberlands as provided in this chapter, as a separate item of taxes to be collected by the respective county collectors at the same time that real property taxes are paid.

(c) The county clerk shall be entitled to a fee of two percent (2%) of the taxes collected under this chapter to defray the costs incurred by the county clerk in performing his or her duties in connection with the taxes levied in this chapter.

Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311.
Ark. Code Ann. § 26-51-2207 — AR Code / Title 26 / Chapter 51 / Subchapter 22 / Section 26-51-2207
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. Amended by Act 2019, No. 910,§ 5717, eff. 7/1/2019. Acts 2009, No. 498, § 1.

(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.

Amended by Act 2019, No. 910,§ 5717, eff. 7/1/2019.

Acts 2009, No. 498, § 1.
Ark. Code Ann. § 26-58-121 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-121
Information provided to Arkansas Forestry Commission
Status: in_force

The Secretary of the Department of Finance and Administration is directed to release any and all information requested by the Arkansas Forestry Commission which is related to the collection of timber severance taxes. This information shall include, but not be limited to, names, addresses, and amounts paid. Amended by Act 2019, No. 910,§ 4256, eff. 7/1/2019. Acts 1981, No. 730, § 13; A.S.A. 1947, § 84-2123.

The Secretary of the Department of Finance and Administration is directed to release any and all information requested by the Arkansas Forestry Commission which is related to the collection of timber severance taxes. This information shall include, but not be limited to, names, addresses, and amounts paid.

Amended by Act 2019, No. 910,§ 4256, eff. 7/1/2019.

Acts 1981, No. 730, § 13; A.S.A. 1947, § 84-2123.
Ark. Code Ann. § 26-37-207 — AR Code / Title 26 / Chapter 37 / Subchapter 2 / Section 26-37-207
Invalid donation by state
Status: in_force

If the title of any person holding lands by virtue of a donation deed from the state shall, for any cause, be determined to be invalid in any action brought by or against him or her at law or in equity, then such donor, his or her heirs, successors, and assigns, shall be entitled, in addition to all other available remedies, to a lien upon the lands for the amount of the taxes, penalty, and costs for which the lands were originally forfeited and sold, plus all taxes on the lands which have subsequently been paid by the purchaser, his or her heirs, successors, and assigns, together with all taxes and improvement district assessments which may have been paid on the lands following the donation, with interest on the amount paid for the lands and on the taxes and assessments from the respective dates of payment until repaid at the rate of six percent (6%) per annum. The court rendering judgment or decree against the validity of the donation shall declare and enforce the lien. Acts 1939, No. 269, § 1; A.S.A. 1947, § 84-1119.

If the title of any person holding lands by virtue of a donation deed from the state shall, for any cause, be determined to be invalid in any action brought by or against him or her at law or in equity, then such donor, his or her heirs, successors, and assigns, shall be entitled, in addition to all other available remedies, to a lien upon the lands for the amount of the taxes, penalty, and costs for which the lands were originally forfeited and sold, plus all taxes on the lands which have subsequently been paid by the purchaser, his or her heirs, successors, and assigns, together with all taxes and improvement district assessments which may have been paid on the lands following the donation, with interest on the amount paid for the lands and on the taxes and assessments from the respective dates of payment until repaid at the rate of six percent (6%) per annum. The court rendering judgment or decree against the validity of the donation shall declare and enforce the lien.

Acts 1939, No. 269, § 1; A.S.A. 1947, § 84-1119.
Ark. Code Ann. § 26-51-912 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-912
Minimum estimated tax
Status: in_force

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due. Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14.

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.

Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14.
Ark. Code Ann. § 26-35-301 — AR Code / Title 26 / Chapter 35 / Subchapter 3 / Section 26-35-301
Duty to pay taxes
Status: in_force

(a) Every person shall be liable to pay tax for the lands, town, or city lots of which he or she may stand seized for life, by curtesy, or in dower, or may have the care of as guardian, executor, or administrator, or as agent or attorney, having the funds of the principal in his or her hands. (b) It shall be the duty of each person holding lands as indicated to pay the taxes which may be assessed thereon each year. Acts 1883, No. 114, §§ 161, 162, p. 199; C. & M. Dig., §§ 10049, 10050; Pope's Dig., §§ 13808, 13809; A.S.A. 1947, §§ 84-921, 84-922.

(a) Every person shall be liable to pay tax for the lands, town, or city lots of which he or she may stand seized for life, by curtesy, or in dower, or may have the care of as guardian, executor, or administrator, or as agent or attorney, having the funds of the principal in his or her hands.

(b) It shall be the duty of each person holding lands as indicated to pay the taxes which may be assessed thereon each year.

Acts 1883, No. 114, §§ 161, 162, p. 199; C. & M. Dig., §§ 10049, 10050; Pope's Dig., §§ 13808, 13809; A.S.A. 1947, §§ 84-921, 84-922.
Ark. Code Ann. § 26-26-910 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-910
Valuations in listings not conclusive
Status: in_force

(a) (1) The valuations as set out in any assessment list required under the provisions of this subchapter to be delivered to the county assessor by the property owner shall not be held to be conclusive as to the value of the property so listed, and the county assessor may make such assessment of the property as he or she may deem just and equitable. (2) (A) The county assessor, in each instance where he or she raises the valuation of any property which has been listed with him or her as by law required, shall deliver to the property owner or his or her agent a duplicate copy of the adjusted assessment list, or he or she shall notify the property owner or his or her agent by first class mail, which notice shall state separately the total valuation of real and personal property as listed by the property owner and as fixed by the county assessor, and shall advise that the owner may, by petition or letter, apply to the county equalization board for the adjustment of the assessment as fixed by the county assessor. (B) All applications shall be made to the county equalization board on or before the third Monday in August. (b) (1) For the purpose of enabling the county assessor to determine just and equitable values of property, he or she is authorized, and it shall be his or her duty, to enter upon and make such personal inspection thereof as he or she shall deem necessary. (2) Any person shall, when called upon by the county assessor, be required to answer upon oath and furnish proof demanded as to purchases, sales, transfers, improvements, accounts, notes, stocks, bonds, bank notes, bank deposits, invoices, insurance carried, or any and all other information requested and pertaining to the location, amount, kind, and value of his or her own property or that of another person. Acts 1929, No. 172, § 12; Pope's Dig., § 13663; A.S.A. 1947, § 84-437.

(a) (1) The valuations as set out in any assessment list required under the provisions of this subchapter to be delivered to the county assessor by the property owner shall not be held to be conclusive as to the value of the property so listed, and the county assessor may make such assessment of the property as he or she may deem just and equitable. (2) (A) The county assessor, in each instance where he or she raises the valuation of any property which has been listed with him or her as by law required, shall deliver to the property owner or his or her agent a duplicate copy of the adjusted assessment list, or he or she shall notify the property owner or his or her agent by first class mail, which notice shall state separately the total valuation of real and personal property as listed by the property owner and as fixed by the county assessor, and shall advise that the owner may, by petition or letter, apply to the county equalization board for the adjustment of the assessment as fixed by the county assessor. (B) All applications shall be made to the county equalization board on or before the third Monday in August.

(1) The valuations as set out in any assessment list required under the provisions of this subchapter to be delivered to the county assessor by the property owner shall not be held to be conclusive as to the value of the property so listed, and the county assessor may make such assessment of the property as he or she may deem just and equitable.

(2) (A) The county assessor, in each instance where he or she raises the valuation of any property which has been listed with him or her as by law required, shall deliver to the property owner or his or her agent a duplicate copy of the adjusted assessment list, or he or she shall notify the property owner or his or her agent by first class mail, which notice shall state separately the total valuation of real and personal property as listed by the property owner and as fixed by the county assessor, and shall advise that the owner may, by petition or letter, apply to the county equalization board for the adjustment of the assessment as fixed by the county assessor. (B) All applications shall be made to the county equalization board on or before the third Monday in August.

(A) The county assessor, in each instance where he or she raises the valuation of any property which has been listed with him or her as by law required, shall deliver to the property owner or his or her agent a duplicate copy of the adjusted assessment list, or he or she shall notify the property owner or his or her agent by first class mail, which notice shall state separately the total valuation of real and personal property as listed by the property owner and as fixed by the county assessor, and shall advise that the owner may, by petition or letter, apply to the county equalization board for the adjustment of the assessment as fixed by the county assessor.

(B) All applications shall be made to the county equalization board on or before the third Monday in August.

(b) (1) For the purpose of enabling the county assessor to determine just and equitable values of property, he or she is authorized, and it shall be his or her duty, to enter upon and make such personal inspection thereof as he or she shall deem necessary. (2) Any person shall, when called upon by the county assessor, be required to answer upon oath and furnish proof demanded as to purchases, sales, transfers, improvements, accounts, notes, stocks, bonds, bank notes, bank deposits, invoices, insurance carried, or any and all other information requested and pertaining to the location, amount, kind, and value of his or her own property or that of another person.

(1) For the purpose of enabling the county assessor to determine just and equitable values of property, he or she is authorized, and it shall be his or her duty, to enter upon and make such personal inspection thereof as he or she shall deem necessary.

(2) Any person shall, when called upon by the county assessor, be required to answer upon oath and furnish proof demanded as to purchases, sales, transfers, improvements, accounts, notes, stocks, bonds, bank notes, bank deposits, invoices, insurance carried, or any and all other information requested and pertaining to the location, amount, kind, and value of his or her own property or that of another person.

Acts 1929, No. 172, § 12; Pope's Dig., § 13663; A.S.A. 1947, § 84-437.
Ark. Code Ann. § 26-61-105 — AR Code / Title 26 / Chapter 61 / Section 26-61-105
Lien on property
Status: in_force

The tax if not paid in the manner provided in this chapter shall constitute a lien upon and bind the property on which the tax is imposed until paid. Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.

The tax if not paid in the manner provided in this chapter shall constitute a lien upon and bind the property on which the tax is imposed until paid.

Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.
Ark. Code Ann. § 26-26-1120 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1120
Disabled persons - Definition
Status: in_force

(a) As used in Arkansas Constitution, Amendment 79, "disabled person" means a person who: (1) Is disabled for purposes of Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., as in effect on January 1, 2003, for any period during the calendar year; (2) Is a permanently and totally disabled veteran as defined by 38 C.F.R. § 4.1 et seq., Part IV, as in effect on January 1, 2003; or (3) Has received permanent and total disability insurance benefits for any period of time during the calendar year. (b) (1) When a disabled person or a person sixty-five (65) years of age or older sells his or her real property, the purchaser shall not be entitled to claim any reduction to the real property's assessed value. (2) On or after January 1 of the year following the date of the sale, the county assessor shall assess the real property at its full market value, unadjusted for assessment limitations required by Arkansas Constitution, Amendment 79. Acts 2001, No. 1544, § 5; 2003, No. 646, § 1.

(a) As used in Arkansas Constitution, Amendment 79, "disabled person" means a person who: (1) Is disabled for purposes of Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., as in effect on January 1, 2003, for any period during the calendar year; (2) Is a permanently and totally disabled veteran as defined by 38 C.F.R. § 4.1 et seq., Part IV, as in effect on January 1, 2003; or (3) Has received permanent and total disability insurance benefits for any period of time during the calendar year.

(1) Is disabled for purposes of Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq., as in effect on January 1, 2003, for any period during the calendar year;

(2) Is a permanently and totally disabled veteran as defined by 38 C.F.R. § 4.1 et seq., Part IV, as in effect on January 1, 2003; or

(3) Has received permanent and total disability insurance benefits for any period of time during the calendar year.

(b) (1) When a disabled person or a person sixty-five (65) years of age or older sells his or her real property, the purchaser shall not be entitled to claim any reduction to the real property's assessed value. (2) On or after January 1 of the year following the date of the sale, the county assessor shall assess the real property at its full market value, unadjusted for assessment limitations required by Arkansas Constitution, Amendment 79.

(1) When a disabled person or a person sixty-five (65) years of age or older sells his or her real property, the purchaser shall not be entitled to claim any reduction to the real property's assessed value.

(2) On or after January 1 of the year following the date of the sale, the county assessor shall assess the real property at its full market value, unadjusted for assessment limitations required by Arkansas Constitution, Amendment 79.

Acts 2001, No. 1544, § 5; 2003, No. 646, § 1.
Ark. Code Ann. § 26-55-245 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-245
Refunds - Taxes erroneously or illegally collected - Lost fuel
Status: in_force

(a) In the event it appears to the Secretary of the Department of Finance and Administration that any taxes or penalties imposed by this subchapter have been erroneously or illegally collected from any distributor, the secretary shall certify the amount thereof and authorize and permit the distributor to make an equivalent deduction from the distributor's next motor fuel tax payment to the State of Arkansas. (b) In the event any distributor sustains a loss of motor fuel due to fire, flood, storm, theft, or other causes beyond the distributor's control other than through evaporation, which product has been received as defined by § 26-55-202(13) , the secretary shall authorize and permit the distributor to deduct the quantity so lost from the quantity subject to tax on the motor fuel tax report filed for the month in which the loss occurred or any subsequent report filed within a period of one (1) year. However, the same loss may be allowed only one (1) time. (c) (1) Before the secretary shall certify or authorize any distributor to make any deduction or take any credit on its reports on account of any tax having been erroneously or illegally collected or on account of any loss as provided in subsections (a) and (b) of this section, satisfactory evidence, upon such forms and in such a manner as shall be prescribed by the Revenue Division of the Department of Finance and Administration, shall be submitted to the supervisor of the Motor Fuel Tax Section of the Department of Finance and Administration, who shall determine from the evidence if any deduction or credit is to be allowed. (2) Thereupon the supervisor of the section shall transmit to the secretary his or her certificate of approval, and the secretary may in his or her discretion allow the deduction or credit in the amount the secretary thinks proper or may reject the deduction or credit altogether. (3) The rejection or confirmation of the deduction or credit shall be final, and upon the confirmation by the secretary, the deduction or credit shall then be allowed in due course by the supervisor of the section. Amended by Act 2019, No. 910,§ 3975, eff. 7/1/2019. Acts 1941, No. 383, § 23; 1943, No. 251, § 1; A.S.A. 1947, § 75-1125; Acts 2009, No. 655, § 53.

(a) In the event it appears to the Secretary of the Department of Finance and Administration that any taxes or penalties imposed by this subchapter have been erroneously or illegally collected from any distributor, the secretary shall certify the amount thereof and authorize and permit the distributor to make an equivalent deduction from the distributor's next motor fuel tax payment to the State of Arkansas.

(b) In the event any distributor sustains a loss of motor fuel due to fire, flood, storm, theft, or other causes beyond the distributor's control other than through evaporation, which product has been received as defined by § 26-55-202(13) , the secretary shall authorize and permit the distributor to deduct the quantity so lost from the quantity subject to tax on the motor fuel tax report filed for the month in which the loss occurred or any subsequent report filed within a period of one (1) year. However, the same loss may be allowed only one (1) time.

(c) (1) Before the secretary shall certify or authorize any distributor to make any deduction or take any credit on its reports on account of any tax having been erroneously or illegally collected or on account of any loss as provided in subsections (a) and (b) of this section, satisfactory evidence, upon such forms and in such a manner as shall be prescribed by the Revenue Division of the Department of Finance and Administration, shall be submitted to the supervisor of the Motor Fuel Tax Section of the Department of Finance and Administration, who shall determine from the evidence if any deduction or credit is to be allowed. (2) Thereupon the supervisor of the section shall transmit to the secretary his or her certificate of approval, and the secretary may in his or her discretion allow the deduction or credit in the amount the secretary thinks proper or may reject the deduction or credit altogether. (3) The rejection or confirmation of the deduction or credit shall be final, and upon the confirmation by the secretary, the deduction or credit shall then be allowed in due course by the supervisor of the section.

(1) Before the secretary shall certify or authorize any distributor to make any deduction or take any credit on its reports on account of any tax having been erroneously or illegally collected or on account of any loss as provided in subsections (a) and (b) of this section, satisfactory evidence, upon such forms and in such a manner as shall be prescribed by the Revenue Division of the Department of Finance and Administration, shall be submitted to the supervisor of the Motor Fuel Tax Section of the Department of Finance and Administration, who shall determine from the evidence if any deduction or credit is to be allowed.

(2) Thereupon the supervisor of the section shall transmit to the secretary his or her certificate of approval, and the secretary may in his or her discretion allow the deduction or credit in the amount the secretary thinks proper or may reject the deduction or credit altogether.

(3) The rejection or confirmation of the deduction or credit shall be final, and upon the confirmation by the secretary, the deduction or credit shall then be allowed in due course by the supervisor of the section.

Amended by Act 2019, No. 910,§ 3975, eff. 7/1/2019.

Acts 1941, No. 383, § 23; 1943, No. 251, § 1; A.S.A. 1947, § 75-1125; Acts 2009, No. 655, § 53.
Ark. Code Ann. § 26-57-222 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-222
Permits - Duplicates
Status: in_force

When a permit is lost by a permit holder, a duplicate permit may be issued upon application and for a fee of five dollars ($5.00) when sufficient proof has been given the Director of Arkansas Tobacco Control. Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019. Acts 1977, No. 546, § 5; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 14; 2009, No. 785, § 14.

When a permit is lost by a permit holder, a duplicate permit may be issued upon application and for a fee of five dollars ($5.00) when sufficient proof has been given the Director of Arkansas Tobacco Control.

Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019.

Acts 1977, No. 546, § 5; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 14; 2009, No. 785, § 14.
Ark. Code Ann. § 26-77-104 — AR Code / Title 26 / Chapter 77 / Subchapter 1 / Section 26-77-104
Publication of licensing ordinance
Status: in_force

Any ordinance passed under the provisions of this chapter, before becoming effective, shall be published one (1) time in a newspaper of bona fide circulation in the city or town. The publication shall not be later than one (1) week after the passage of the ordinance. Acts 1917, No. 179, § 5, p. 980, as added by Acts 1919, No. 94, § 5; C. & M. Dig., § 7622; Acts 1937, No. 294, § 5; Pope's Dig., § 9732; Acts 1985, No. 172, § 1; A.S.A. 1947, § 19-4605.

Any ordinance passed under the provisions of this chapter, before becoming effective, shall be published one (1) time in a newspaper of bona fide circulation in the city or town. The publication shall not be later than one (1) week after the passage of the ordinance.

Acts 1917, No. 179, § 5, p. 980, as added by Acts 1919, No. 94, § 5; C. & M. Dig., § 7622; Acts 1937, No. 294, § 5; Pope's Dig., § 9732; Acts 1985, No. 172, § 1; A.S.A. 1947, § 19-4605.