Ark. Code Ann. § 26-63-102 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-102
Definitions
Status: in_force

As used in this chapter: (1) "Consumer" means a person to which the taxable sale is made or to which a taxable service is furnished; (2) "Engage in business" means any local activity regularly and persistently pursued by any seller or vendor through agents, employees, or representatives with the object of gain, profit, or advantage and that results in a sale, delivery, or the transfer of the physical position of any tangible personal property by the vendor to the vendee at or from any point within Arkansas, whether from warehouse, store, office, storage point, rolling store, motor vehicle, delivery conveyance, or by any method or device under the control of the seller effecting such a local delivery without regard to the terms of sale with respect to point of acceptance of the order, point of payment, or any other condition; (3) (A) "Gross receipts" or "gross proceeds" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or a taxable service is sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following: (i) The seller's cost of the tangible personal property sold; (ii) The cost of materials used, labor or service cost, interest, any loss, any cost of transportation to the seller, any tax imposed on the seller, or any other expense of the seller; (iii) Any charge by the seller for any service necessary to complete the sale; (iv) Delivery charge; (v) (a) Installation charge. (b) However, an installation charge will not be included in the gross receipts or gross proceeds if it is not a specifically taxable service under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the installation charge has been separately stated on the invoice, billing, or similar document given to the purchaser; (vi) The value of exempt tangible personal property given to the purchaser if taxable and exempt tangible personal property have been bundled together and sold by the seller as a single product or piece of merchandise; and (vii) Credit for any trade-in. (B) "Gross receipts" or "gross proceeds" does not include: (i) A discount, including cash, term, or a coupon that is not reimbursed by a third party and that is allowed by a seller and taken by a purchaser on a sale; (ii) Interest, financing, or a carrying charge from credit extended on the sale of tangible personal property or a taxable service, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; or (iii) Any tax legally imposed directly on the consumer that is separately stated on the invoice, bill of sale, or similar document given to the purchaser; (4) (A) (i) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. (ii) A lease or rental may include future options to purchase or extend. (B) "Lease" or "rental" does not include: (i) A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments; (ii) A transfer of possession or control of tangible personal property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or (iii) (a) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. (b) A condition of this exclusion in this subdivision (4)(B)(iii) is that the operator is necessary for the equipment to perform as designed. (c) For the purpose of this subdivision (4)(B)(iii), an operator must do more than maintain, inspect, or set up the tangible personal property. (C) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon the sale or disposition of the property as defined in 26 U.S.C. § 7701(h)(2) , as in effect on January 1, 2007. (D) This definition of "lease" or "rental" in this subdivision (4) shall: (i) Be used for excise tax purposes under this chapter regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, as in effect on January 1, 2007, the Uniform Commercial Code, § 4-1-101 et seq., or another provision of federal, state, or local law; (ii) Be applied only prospectively from January 1, 2008, and shall have no retroactive impact on existing leases or rentals; and (iii) Impact neither any existing sale-leaseback exemption nor exclusion; (5) "Long-term rental" means a lease of thirty (30) days or more to a single consumer; (6) "Motor vehicle" means a vehicle that is self-propelled and is required to be registered for use on the highway; (7) "Person" includes any individual, partnership, limited liability company, limited liability partnership, corporation, estate, trust, fiduciary, or any other legal entity; (8) (A) "Sale" means the transfer of either the title or possession, except in the case of a lease or rental for a valuable consideration of tangible personal property regardless of the manner, method, instrumentality, or device by which the transfer is accomplished. (B) "Sale" includes the: (i) Exchange, barter, lease, or rental of tangible personal property; or (ii) Sale, giving away, exchanging, or other disposition of admissions, dues, or fees to clubs, to places of amusement, to recreational or athletic events, or for the privilege of having access to or the use of amusement, athletic, or entertainment facilities. (C) "Sale" does not include the: (i) Furnishing or rendering of a service except as otherwise provided in this section; or (ii) Transfer of title to a vehicle by the vehicle owner to an insurance company as a result of the settlement of a claim for damages to the vehicle. (D) (i) In the case of a lease or rental of tangible personal property, including motor vehicles and trailers for less than thirty (30) days, any tax levied by this chapter shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental regardless of whether Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (ii) (a) Except as provided in subdivision (8)(D)(ii) (b) of this section, in the case of a lease or rental of tangible personal property for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental unless Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (b) In the case of a lease or rental of a motor vehicle for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the motor vehicle during the term of the lease or rental; (9) "Secretary" means the Secretary of the Department of Finance and Administration or any of his or her authorized agents; (10) "Short-term rental" means a rental or lease of tangible personal property for a period of less than thirty (30) days to a single consumer; (11) "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is in any other manner perceptible to the senses; and (12) "Taxpayer" means any person liable to remit a tax levied by this chapter or to make a report for the purpose of claiming any exemption from payment of a tax levied by this chapter. Amended by Act 2021, No. 483,§ 19, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 4350, eff. 7/1/2019. Amended by Act 2013, No. 1164,§ 2, eff. 10/1/2013. Acts 2007, No. 182, § 1; 2009, No. 655, § 109.

As used in this chapter:

(1) "Consumer" means a person to which the taxable sale is made or to which a taxable service is furnished;

(2) "Engage in business" means any local activity regularly and persistently pursued by any seller or vendor through agents, employees, or representatives with the object of gain, profit, or advantage and that results in a sale, delivery, or the transfer of the physical position of any tangible personal property by the vendor to the vendee at or from any point within Arkansas, whether from warehouse, store, office, storage point, rolling store, motor vehicle, delivery conveyance, or by any method or device under the control of the seller effecting such a local delivery without regard to the terms of sale with respect to point of acceptance of the order, point of payment, or any other condition;

(3) (A) "Gross receipts" or "gross proceeds" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or a taxable service is sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following: (i) The seller's cost of the tangible personal property sold; (ii) The cost of materials used, labor or service cost, interest, any loss, any cost of transportation to the seller, any tax imposed on the seller, or any other expense of the seller; (iii) Any charge by the seller for any service necessary to complete the sale; (iv) Delivery charge; (v) (a) Installation charge. (b) However, an installation charge will not be included in the gross receipts or gross proceeds if it is not a specifically taxable service under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the installation charge has been separately stated on the invoice, billing, or similar document given to the purchaser; (vi) The value of exempt tangible personal property given to the purchaser if taxable and exempt tangible personal property have been bundled together and sold by the seller as a single product or piece of merchandise; and (vii) Credit for any trade-in. (B) "Gross receipts" or "gross proceeds" does not include: (i) A discount, including cash, term, or a coupon that is not reimbursed by a third party and that is allowed by a seller and taken by a purchaser on a sale; (ii) Interest, financing, or a carrying charge from credit extended on the sale of tangible personal property or a taxable service, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; or (iii) Any tax legally imposed directly on the consumer that is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(A) "Gross receipts" or "gross proceeds" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or a taxable service is sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following: (i) The seller's cost of the tangible personal property sold; (ii) The cost of materials used, labor or service cost, interest, any loss, any cost of transportation to the seller, any tax imposed on the seller, or any other expense of the seller; (iii) Any charge by the seller for any service necessary to complete the sale; (iv) Delivery charge; (v) (a) Installation charge. (b) However, an installation charge will not be included in the gross receipts or gross proceeds if it is not a specifically taxable service under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the installation charge has been separately stated on the invoice, billing, or similar document given to the purchaser; (vi) The value of exempt tangible personal property given to the purchaser if taxable and exempt tangible personal property have been bundled together and sold by the seller as a single product or piece of merchandise; and (vii) Credit for any trade-in.

(i) The seller's cost of the tangible personal property sold;

(ii) The cost of materials used, labor or service cost, interest, any loss, any cost of transportation to the seller, any tax imposed on the seller, or any other expense of the seller;

(iii) Any charge by the seller for any service necessary to complete the sale;

(iv) Delivery charge;

(v) (a) Installation charge. (b) However, an installation charge will not be included in the gross receipts or gross proceeds if it is not a specifically taxable service under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the installation charge has been separately stated on the invoice, billing, or similar document given to the purchaser;

(a) Installation charge.

(b) However, an installation charge will not be included in the gross receipts or gross proceeds if it is not a specifically taxable service under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., and the installation charge has been separately stated on the invoice, billing, or similar document given to the purchaser;

(vi) The value of exempt tangible personal property given to the purchaser if taxable and exempt tangible personal property have been bundled together and sold by the seller as a single product or piece of merchandise; and

(vii) Credit for any trade-in.

(B) "Gross receipts" or "gross proceeds" does not include: (i) A discount, including cash, term, or a coupon that is not reimbursed by a third party and that is allowed by a seller and taken by a purchaser on a sale; (ii) Interest, financing, or a carrying charge from credit extended on the sale of tangible personal property or a taxable service, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; or (iii) Any tax legally imposed directly on the consumer that is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(i) A discount, including cash, term, or a coupon that is not reimbursed by a third party and that is allowed by a seller and taken by a purchaser on a sale;

(ii) Interest, financing, or a carrying charge from credit extended on the sale of tangible personal property or a taxable service, if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser; or

(iii) Any tax legally imposed directly on the consumer that is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(4) (A) (i) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. (ii) A lease or rental may include future options to purchase or extend. (B) "Lease" or "rental" does not include: (i) A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments; (ii) A transfer of possession or control of tangible personal property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or (iii) (a) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. (b) A condition of this exclusion in this subdivision (4)(B)(iii) is that the operator is necessary for the equipment to perform as designed. (c) For the purpose of this subdivision (4)(B)(iii), an operator must do more than maintain, inspect, or set up the tangible personal property. (C) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon the sale or disposition of the property as defined in 26 U.S.C. § 7701(h)(2) , as in effect on January 1, 2007. (D) This definition of "lease" or "rental" in this subdivision (4) shall: (i) Be used for excise tax purposes under this chapter regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, as in effect on January 1, 2007, the Uniform Commercial Code, § 4-1-101 et seq., or another provision of federal, state, or local law; (ii) Be applied only prospectively from January 1, 2008, and shall have no retroactive impact on existing leases or rentals; and (iii) Impact neither any existing sale-leaseback exemption nor exclusion;

(A) (i) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. (ii) A lease or rental may include future options to purchase or extend.

(i) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration.

(ii) A lease or rental may include future options to purchase or extend.

(B) "Lease" or "rental" does not include: (i) A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments; (ii) A transfer of possession or control of tangible personal property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or (iii) (a) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. (b) A condition of this exclusion in this subdivision (4)(B)(iii) is that the operator is necessary for the equipment to perform as designed. (c) For the purpose of this subdivision (4)(B)(iii), an operator must do more than maintain, inspect, or set up the tangible personal property.

(i) A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;

(ii) A transfer of possession or control of tangible personal property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or

(iii) (a) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. (b) A condition of this exclusion in this subdivision (4)(B)(iii) is that the operator is necessary for the equipment to perform as designed. (c) For the purpose of this subdivision (4)(B)(iii), an operator must do more than maintain, inspect, or set up the tangible personal property.

(a) Providing tangible personal property along with an operator for a fixed or indeterminate period of time.

(b) A condition of this exclusion in this subdivision (4)(B)(iii) is that the operator is necessary for the equipment to perform as designed.

(c) For the purpose of this subdivision (4)(B)(iii), an operator must do more than maintain, inspect, or set up the tangible personal property.

(C) "Lease" or "rental" includes an agreement covering a motor vehicle and trailer if the amount of consideration may be increased or decreased by reference to the amount realized upon the sale or disposition of the property as defined in 26 U.S.C. § 7701(h)(2) , as in effect on January 1, 2007.

(D) This definition of "lease" or "rental" in this subdivision (4) shall: (i) Be used for excise tax purposes under this chapter regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, as in effect on January 1, 2007, the Uniform Commercial Code, § 4-1-101 et seq., or another provision of federal, state, or local law; (ii) Be applied only prospectively from January 1, 2008, and shall have no retroactive impact on existing leases or rentals; and (iii) Impact neither any existing sale-leaseback exemption nor exclusion;

(i) Be used for excise tax purposes under this chapter regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, as in effect on January 1, 2007, the Uniform Commercial Code, § 4-1-101 et seq., or another provision of federal, state, or local law;

(ii) Be applied only prospectively from January 1, 2008, and shall have no retroactive impact on existing leases or rentals; and

(iii) Impact neither any existing sale-leaseback exemption nor exclusion;

(5) "Long-term rental" means a lease of thirty (30) days or more to a single consumer;

(6) "Motor vehicle" means a vehicle that is self-propelled and is required to be registered for use on the highway;

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

(8) (A) "Sale" means the transfer of either the title or possession, except in the case of a lease or rental for a valuable consideration of tangible personal property regardless of the manner, method, instrumentality, or device by which the transfer is accomplished. (B) "Sale" includes the: (i) Exchange, barter, lease, or rental of tangible personal property; or (ii) Sale, giving away, exchanging, or other disposition of admissions, dues, or fees to clubs, to places of amusement, to recreational or athletic events, or for the privilege of having access to or the use of amusement, athletic, or entertainment facilities. (C) "Sale" does not include the: (i) Furnishing or rendering of a service except as otherwise provided in this section; or (ii) Transfer of title to a vehicle by the vehicle owner to an insurance company as a result of the settlement of a claim for damages to the vehicle. (D) (i) In the case of a lease or rental of tangible personal property, including motor vehicles and trailers for less than thirty (30) days, any tax levied by this chapter shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental regardless of whether Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (ii) (a) Except as provided in subdivision (8)(D)(ii) (b) of this section, in the case of a lease or rental of tangible personal property for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental unless Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (b) In the case of a lease or rental of a motor vehicle for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the motor vehicle during the term of the lease or rental;

(A) "Sale" means the transfer of either the title or possession, except in the case of a lease or rental for a valuable consideration of tangible personal property regardless of the manner, method, instrumentality, or device by which the transfer is accomplished.

(B) "Sale" includes the: (i) Exchange, barter, lease, or rental of tangible personal property; or (ii) Sale, giving away, exchanging, or other disposition of admissions, dues, or fees to clubs, to places of amusement, to recreational or athletic events, or for the privilege of having access to or the use of amusement, athletic, or entertainment facilities.

(i) Exchange, barter, lease, or rental of tangible personal property; or

(ii) Sale, giving away, exchanging, or other disposition of admissions, dues, or fees to clubs, to places of amusement, to recreational or athletic events, or for the privilege of having access to or the use of amusement, athletic, or entertainment facilities.

(C) "Sale" does not include the: (i) Furnishing or rendering of a service except as otherwise provided in this section; or (ii) Transfer of title to a vehicle by the vehicle owner to an insurance company as a result of the settlement of a claim for damages to the vehicle.

(i) Furnishing or rendering of a service except as otherwise provided in this section; or

(ii) Transfer of title to a vehicle by the vehicle owner to an insurance company as a result of the settlement of a claim for damages to the vehicle.

(D) (i) In the case of a lease or rental of tangible personal property, including motor vehicles and trailers for less than thirty (30) days, any tax levied by this chapter shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental regardless of whether Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (ii) (a) Except as provided in subdivision (8)(D)(ii) (b) of this section, in the case of a lease or rental of tangible personal property for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental unless Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (b) In the case of a lease or rental of a motor vehicle for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the motor vehicle during the term of the lease or rental;

(i) In the case of a lease or rental of tangible personal property, including motor vehicles and trailers for less than thirty (30) days, any tax levied by this chapter shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental regardless of whether Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property.

(ii) (a) Except as provided in subdivision (8)(D)(ii) (b) of this section, in the case of a lease or rental of tangible personal property for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental unless Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property. (b) In the case of a lease or rental of a motor vehicle for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the motor vehicle during the term of the lease or rental;

(a) Except as provided in subdivision (8)(D)(ii) (b) of this section, in the case of a lease or rental of tangible personal property for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the tangible personal property during the term of the lease or rental unless Arkansas gross receipts tax or compensating use tax was paid by the lessor at the time of the purchase of the tangible personal property.

(b) In the case of a lease or rental of a motor vehicle for thirty (30) days or more, the tax shall be paid on the basis of rental or lease payments made to the lessor of the motor vehicle during the term of the lease or rental;

(9) "Secretary" means the Secretary of the Department of Finance and Administration or any of his or her authorized agents;

(10) "Short-term rental" means a rental or lease of tangible personal property for a period of less than thirty (30) days to a single consumer;

(11) "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched or that is in any other manner perceptible to the senses; and

(12) "Taxpayer" means any person liable to remit a tax levied by this chapter or to make a report for the purpose of claiming any exemption from payment of a tax levied by this chapter.

Amended by Act 2021, No. 483,§ 19, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 4350, eff. 7/1/2019.

Amended by Act 2013, No. 1164,§ 2, eff. 10/1/2013.

Acts 2007, No. 182, § 1; 2009, No. 655, § 109.
Ark. Code Ann. § 26-51-712 — AR Code / Title 26 / Chapter 51 / Subchapter 7 / Section 26-51-712
[Repealed]
Status: repealed

Amended by Act 2019, No. 910,§ 3729, eff. 7/1/2019. Repealed by Act 2019, No. 822,§ 8, eff. 1/1/2021. Acts 1961, No. 413, § 12; A.S.A. 1947, § 84-2066.

Amended by Act 2019, No. 910,§ 3729, eff. 7/1/2019.

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

Acts 1961, No. 413, § 12; A.S.A. 1947, § 84-2066.
Ark. Code Ann. § 26-57-261 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-261
Requirements
Status: in_force

(a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 30, 1999, shall do one (1) of the following: (1) Become a participating manufacturer, as that term is defined in section II(jj) of the Master Settlement Agreement, and generally perform its financial obligations under the Master Settlement Agreement; or (2) (A) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts, as the amounts are adjusted for inflation: (i) 1999: $.0094241 per unit sold after July 30, 1999; (ii) 2000: $.0104712 per unit sold; (iii) For each of 2001 and 2002: $.0136125 per unit sold; (iv) For each of 2003 through 2006: $.0167539 per unit sold; and (v) For each of 2007 and each year thereafter: $.0188482 per unit sold. (B) A tobacco product manufacturer that places funds into escrow pursuant to subdivision (a)(2)(A) of this section shall receive the interest or other appreciation on the funds as earned. The funds themselves shall be released from escrow only under the following circumstances: (i) To pay a judgment or settlement on any released claim brought against the tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision (a)(2)(B)(i): (a) In the order in which they were placed into escrow; and (b) Only to the extent and at the time necessary to make payments required under the judgment or settlement; (ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the Master Settlement Agreement payments, as determined under section IX(i) of the Master Settlement Agreement including after final determination of all adjustments, that the manufacturer would have been required to make on account of the units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to the tobacco product manufacturer; or (iii) To the extent not released from escrow under subdivisions (a)(2)(B)(i) or (a)(2)(B)(ii) of this section, funds shall be released from escrow and revert back to the tobacco product manufacturer twenty-five (25) years after the date on which they were placed into escrow. (C) Each tobacco product manufacturer who elects to place funds into escrow pursuant to subdivision (a)(2) of this section shall annually certify to the Attorney General that the tobacco product manufacturer is in compliance with subdivision (a)(2) of this section. The Attorney General may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under this section. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this section shall: (i) Be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the State Apportionment Fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow; (ii) In the case of a knowing violation, be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a knowing violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the Apportionment Fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow; and (iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary for a period not to exceed two (2) years. (b) Each failure to make an annual deposit required under this section shall constitute a separate violation. Acts 1999, No. 1165, § 2; 2005, No. 384, § 1.

(a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 30, 1999, shall do one (1) of the following: (1) Become a participating manufacturer, as that term is defined in section II(jj) of the Master Settlement Agreement, and generally perform its financial obligations under the Master Settlement Agreement; or (2) (A) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts, as the amounts are adjusted for inflation: (i) 1999: $.0094241 per unit sold after July 30, 1999; (ii) 2000: $.0104712 per unit sold; (iii) For each of 2001 and 2002: $.0136125 per unit sold; (iv) For each of 2003 through 2006: $.0167539 per unit sold; and (v) For each of 2007 and each year thereafter: $.0188482 per unit sold. (B) A tobacco product manufacturer that places funds into escrow pursuant to subdivision (a)(2)(A) of this section shall receive the interest or other appreciation on the funds as earned. The funds themselves shall be released from escrow only under the following circumstances: (i) To pay a judgment or settlement on any released claim brought against the tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision (a)(2)(B)(i): (a) In the order in which they were placed into escrow; and (b) Only to the extent and at the time necessary to make payments required under the judgment or settlement; (ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the Master Settlement Agreement payments, as determined under section IX(i) of the Master Settlement Agreement including after final determination of all adjustments, that the manufacturer would have been required to make on account of the units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to the tobacco product manufacturer; or (iii) To the extent not released from escrow under subdivisions (a)(2)(B)(i) or (a)(2)(B)(ii) of this section, funds shall be released from escrow and revert back to the tobacco product manufacturer twenty-five (25) years after the date on which they were placed into escrow. (C) Each tobacco product manufacturer who elects to place funds into escrow pursuant to subdivision (a)(2) of this section shall annually certify to the Attorney General that the tobacco product manufacturer is in compliance with subdivision (a)(2) of this section. The Attorney General may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under this section. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this section shall: (i) Be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the State Apportionment Fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow; (ii) In the case of a knowing violation, be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a knowing violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the Apportionment Fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow; and (iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary for a period not to exceed two (2) years.

(1) Become a participating manufacturer, as that term is defined in section II(jj) of the Master Settlement Agreement, and generally perform its financial obligations under the Master Settlement Agreement; or

(2) (A) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts, as the amounts are adjusted for inflation: (i) 1999: $.0094241 per unit sold after July 30, 1999; (ii) 2000: $.0104712 per unit sold; (iii) For each of 2001 and 2002: $.0136125 per unit sold; (iv) For each of 2003 through 2006: $.0167539 per unit sold; and (v) For each of 2007 and each year thereafter: $.0188482 per unit sold. (B) A tobacco product manufacturer that places funds into escrow pursuant to subdivision (a)(2)(A) of this section shall receive the interest or other appreciation on the funds as earned. The funds themselves shall be released from escrow only under the following circumstances: (i) To pay a judgment or settlement on any released claim brought against the tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision (a)(2)(B)(i): (a) In the order in which they were placed into escrow; and (b) Only to the extent and at the time necessary to make payments required under the judgment or settlement; (ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the Master Settlement Agreement payments, as determined under section IX(i) of the Master Settlement Agreement including after final determination of all adjustments, that the manufacturer would have been required to make on account of the units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to the tobacco product manufacturer; or (iii) To the extent not released from escrow under subdivisions (a)(2)(B)(i) or (a)(2)(B)(ii) of this section, funds shall be released from escrow and revert back to the tobacco product manufacturer twenty-five (25) years after the date on which they were placed into escrow. (C) Each tobacco product manufacturer who elects to place funds into escrow pursuant to subdivision (a)(2) of this section shall annually certify to the Attorney General that the tobacco product manufacturer is in compliance with subdivision (a)(2) of this section. The Attorney General may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under this section. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this section shall: (i) Be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the State Apportionment Fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow; (ii) In the case of a knowing violation, be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a knowing violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the Apportionment Fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow; and (iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary for a period not to exceed two (2) years.

(A) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts, as the amounts are adjusted for inflation: (i) 1999: $.0094241 per unit sold after July 30, 1999; (ii) 2000: $.0104712 per unit sold; (iii) For each of 2001 and 2002: $.0136125 per unit sold; (iv) For each of 2003 through 2006: $.0167539 per unit sold; and (v) For each of 2007 and each year thereafter: $.0188482 per unit sold.

(i) 1999: $.0094241 per unit sold after July 30, 1999;

(ii) 2000: $.0104712 per unit sold;

(iii) For each of 2001 and 2002: $.0136125 per unit sold;

(iv) For each of 2003 through 2006: $.0167539 per unit sold; and

(v) For each of 2007 and each year thereafter: $.0188482 per unit sold.

(B) A tobacco product manufacturer that places funds into escrow pursuant to subdivision (a)(2)(A) of this section shall receive the interest or other appreciation on the funds as earned. The funds themselves shall be released from escrow only under the following circumstances: (i) To pay a judgment or settlement on any released claim brought against the tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision (a)(2)(B)(i): (a) In the order in which they were placed into escrow; and (b) Only to the extent and at the time necessary to make payments required under the judgment or settlement; (ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the Master Settlement Agreement payments, as determined under section IX(i) of the Master Settlement Agreement including after final determination of all adjustments, that the manufacturer would have been required to make on account of the units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to the tobacco product manufacturer; or (iii) To the extent not released from escrow under subdivisions (a)(2)(B)(i) or (a)(2)(B)(ii) of this section, funds shall be released from escrow and revert back to the tobacco product manufacturer twenty-five (25) years after the date on which they were placed into escrow.

(i) To pay a judgment or settlement on any released claim brought against the tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision (a)(2)(B)(i): (a) In the order in which they were placed into escrow; and (b) Only to the extent and at the time necessary to make payments required under the judgment or settlement;

(a) In the order in which they were placed into escrow; and

(b) Only to the extent and at the time necessary to make payments required under the judgment or settlement;

(ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the state in a particular year was greater than the Master Settlement Agreement payments, as determined under section IX(i) of the Master Settlement Agreement including after final determination of all adjustments, that the manufacturer would have been required to make on account of the units sold had it been a participating manufacturer, the excess shall be released from escrow and revert back to the tobacco product manufacturer; or

(iii) To the extent not released from escrow under subdivisions (a)(2)(B)(i) or (a)(2)(B)(ii) of this section, funds shall be released from escrow and revert back to the tobacco product manufacturer twenty-five (25) years after the date on which they were placed into escrow.

(C) Each tobacco product manufacturer who elects to place funds into escrow pursuant to subdivision (a)(2) of this section shall annually certify to the Attorney General that the tobacco product manufacturer is in compliance with subdivision (a)(2) of this section. The Attorney General may bring a civil action on behalf of the state against any tobacco product manufacturer that fails to place into escrow the funds required under this section. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this section shall: (i) Be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the State Apportionment Fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow; (ii) In the case of a knowing violation, be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a knowing violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the Apportionment Fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow; and (iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary for a period not to exceed two (2) years.

(i) Be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the State Apportionment Fund in an amount not to exceed five percent (5%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed one hundred percent (100%) of the original amount improperly withheld from escrow;

(ii) In the case of a knowing violation, be required within fifteen (15) days to place the funds into escrow as shall bring the tobacco product manufacturer into compliance with this section. The court, upon a finding of a knowing violation of subdivision (a)(2) of this section, may impose a civil penalty to be paid into the General Revenue Fund Account of the Apportionment Fund in an amount not to exceed fifteen percent (15%) of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed three hundred percent (300%) of the original amount improperly withheld from escrow; and

(iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary for a period not to exceed two (2) years.

(b) Each failure to make an annual deposit required under this section shall constitute a separate violation.

Acts 1999, No. 1165, § 2; 2005, No. 384, § 1.
Ark. Code Ann. § 26-59-121 — AR Code / Title 26 / Chapter 59 / Section 26-59-121
Corporate executors of nonresident decedents - Restrictions
Status: in_force

(a) If the executor of the estate of a nonresident is a corporation authorized, qualified, and acting as executor in the jurisdiction of the domicile of the decedent, it shall be under the same duties and obligations as to the giving of notices and filing of returns required by this chapter and may bring and defend actions and suits as may be authorized or permitted by this chapter, to the same extent as an individual executor, notwithstanding that the corporation may be prohibited from exercising in this state any powers as executor. (b) Nothing contained in this section shall be taken or construed as authorizing corporations not authorized to do business in this state to qualify or act as executor, administrator, or in any other fiduciary capacity if otherwise prohibited by the laws of this state except to the extent herein expressly provided. Acts 1941, No. 136, § 40; A.S.A. 1947, § 63-139.

(a) If the executor of the estate of a nonresident is a corporation authorized, qualified, and acting as executor in the jurisdiction of the domicile of the decedent, it shall be under the same duties and obligations as to the giving of notices and filing of returns required by this chapter and may bring and defend actions and suits as may be authorized or permitted by this chapter, to the same extent as an individual executor, notwithstanding that the corporation may be prohibited from exercising in this state any powers as executor.

(b) Nothing contained in this section shall be taken or construed as authorizing corporations not authorized to do business in this state to qualify or act as executor, administrator, or in any other fiduciary capacity if otherwise prohibited by the laws of this state except to the extent herein expressly provided.

Acts 1941, No. 136, § 40; A.S.A. 1947, § 63-139.
Ark. Code Ann. § 26-18-203 — AR Code / Title 26 / Chapter 18 / Subchapter 2 / Section 26-18-203
False or fraudulent reports, etc
Status: in_force

Any taxpayer required to make, render, sign, or verify any report, return, statement, claim, application, or other instrument required by this subchapter or by any state tax law who, with intent to defeat or evade the assessment or levy of the tax or to obtain any permit or license, makes a false or fraudulent return, statement, report, claim, invoice, application, or other instrument, or any tax return preparer or other person who aids or abets another in filing a false or fraudulent report or statement, is guilty of a Class D felony. Acts 1979, No. 401, § 37; A.S.A. 1947, § 84-4737; Acts 1987, No. 502, § 9.

Any taxpayer required to make, render, sign, or verify any report, return, statement, claim, application, or other instrument required by this subchapter or by any state tax law who, with intent to defeat or evade the assessment or levy of the tax or to obtain any permit or license, makes a false or fraudulent return, statement, report, claim, invoice, application, or other instrument, or any tax return preparer or other person who aids or abets another in filing a false or fraudulent report or statement, is guilty of a Class D felony.

Acts 1979, No. 401, § 37; A.S.A. 1947, § 84-4737; Acts 1987, No. 502, § 9.
Ark. Code Ann. § 26-58-119 — AR Code / Title 26 / Chapter 58 / Subchapter 1 / Section 26-58-119
Procedure upon failure to file reports or pay tax, filing inaccurate reports - Penalties - Subpoenas
Status: in_force

(a) (1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for in this subchapter to file the verified reports required of them respectively, or in the event that the Secretary of the Department of Finance and Administration is not satisfied of the correctness of the reports as filed with the secretary, or in the event any such producer or purchaser of natural resources or any primary processor of timber fails to pay all taxes due as provided in §§ 26-58-114 and 26-58-116 , it shall be the duty of the secretary to ascertain the true amount and value of the natural resources or timber severed and to assess the severance tax based thereon. (2) For the purposes thereof the secretary is authorized to require either the producer or purchaser or both of them, or the primary processor, to furnish the secretary with such information, or further information, as the secretary may deem necessary and to require the production, at such place as the secretary may designate, of the books, records, and files of the producer and the purchaser or primary processor and to examine them and to take testimony of witnesses. (3) (A) The secretary shall assess a penalty equal to fifty percent (50%) of the amount of the severance tax, including the cost and expense of assessing the penalty, and shall make demand for payment of the penalty upon both the producer of natural resources and the purchaser of natural resources to the extent liability for the tax may be imposed on the purchaser under § 26-58-116 or the primary processor of timber, as the case may be. (B) The penalty assessment under subdivision (a)(3)(A) of this section shall not apply to any estimated severance tax payment that is made in good faith by a producer of natural gas or a purchaser of natural gas. (b) (1) If the producer, purchaser, or primary processor or any other such witness willfully fails to appear or to produce such books, records, and files before the secretary, in obedience to the secretary's request, the secretary shall certify the name of the reluctant producer, purchaser, primary processor, or other witness, with a statement of the circumstances to the circuit court of the county having jurisdiction over the person. (2) The court shall thereupon issue a subpoena commanding the producer, purchaser, primary processor, or other witness to appear before the secretary, at a place designated, on a day fixed, to be continued as occasion may require, and to give such evidence, and to produce for inspection such books and papers as may be required by the secretary for a proper determination of the amount of taxes due. (3) The court may hear and punish any contempt of such subpoena brought to the court's attention by the secretary. Amended by Act 2019, No. 910,§ 4253, eff. 7/1/2019. Acts 1947, No. 136, § 8; 1983, No. 254, § 7; A.S.A. 1947, § 84-2108; Acts 2009, No. 145, § 4; 2011, No. 278, § 6.

(a) (1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for in this subchapter to file the verified reports required of them respectively, or in the event that the Secretary of the Department of Finance and Administration is not satisfied of the correctness of the reports as filed with the secretary, or in the event any such producer or purchaser of natural resources or any primary processor of timber fails to pay all taxes due as provided in §§ 26-58-114 and 26-58-116 , it shall be the duty of the secretary to ascertain the true amount and value of the natural resources or timber severed and to assess the severance tax based thereon. (2) For the purposes thereof the secretary is authorized to require either the producer or purchaser or both of them, or the primary processor, to furnish the secretary with such information, or further information, as the secretary may deem necessary and to require the production, at such place as the secretary may designate, of the books, records, and files of the producer and the purchaser or primary processor and to examine them and to take testimony of witnesses. (3) (A) The secretary shall assess a penalty equal to fifty percent (50%) of the amount of the severance tax, including the cost and expense of assessing the penalty, and shall make demand for payment of the penalty upon both the producer of natural resources and the purchaser of natural resources to the extent liability for the tax may be imposed on the purchaser under § 26-58-116 or the primary processor of timber, as the case may be. (B) The penalty assessment under subdivision (a)(3)(A) of this section shall not apply to any estimated severance tax payment that is made in good faith by a producer of natural gas or a purchaser of natural gas.

(1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for in this subchapter to file the verified reports required of them respectively, or in the event that the Secretary of the Department of Finance and Administration is not satisfied of the correctness of the reports as filed with the secretary, or in the event any such producer or purchaser of natural resources or any primary processor of timber fails to pay all taxes due as provided in §§ 26-58-114 and 26-58-116 , it shall be the duty of the secretary to ascertain the true amount and value of the natural resources or timber severed and to assess the severance tax based thereon.

(2) For the purposes thereof the secretary is authorized to require either the producer or purchaser or both of them, or the primary processor, to furnish the secretary with such information, or further information, as the secretary may deem necessary and to require the production, at such place as the secretary may designate, of the books, records, and files of the producer and the purchaser or primary processor and to examine them and to take testimony of witnesses.

(3) (A) The secretary shall assess a penalty equal to fifty percent (50%) of the amount of the severance tax, including the cost and expense of assessing the penalty, and shall make demand for payment of the penalty upon both the producer of natural resources and the purchaser of natural resources to the extent liability for the tax may be imposed on the purchaser under § 26-58-116 or the primary processor of timber, as the case may be. (B) The penalty assessment under subdivision (a)(3)(A) of this section shall not apply to any estimated severance tax payment that is made in good faith by a producer of natural gas or a purchaser of natural gas.

(A) The secretary shall assess a penalty equal to fifty percent (50%) of the amount of the severance tax, including the cost and expense of assessing the penalty, and shall make demand for payment of the penalty upon both the producer of natural resources and the purchaser of natural resources to the extent liability for the tax may be imposed on the purchaser under § 26-58-116 or the primary processor of timber, as the case may be.

(B) The penalty assessment under subdivision (a)(3)(A) of this section shall not apply to any estimated severance tax payment that is made in good faith by a producer of natural gas or a purchaser of natural gas.

(b) (1) If the producer, purchaser, or primary processor or any other such witness willfully fails to appear or to produce such books, records, and files before the secretary, in obedience to the secretary's request, the secretary shall certify the name of the reluctant producer, purchaser, primary processor, or other witness, with a statement of the circumstances to the circuit court of the county having jurisdiction over the person. (2) The court shall thereupon issue a subpoena commanding the producer, purchaser, primary processor, or other witness to appear before the secretary, at a place designated, on a day fixed, to be continued as occasion may require, and to give such evidence, and to produce for inspection such books and papers as may be required by the secretary for a proper determination of the amount of taxes due. (3) The court may hear and punish any contempt of such subpoena brought to the court's attention by the secretary.

(1) If the producer, purchaser, or primary processor or any other such witness willfully fails to appear or to produce such books, records, and files before the secretary, in obedience to the secretary's request, the secretary shall certify the name of the reluctant producer, purchaser, primary processor, or other witness, with a statement of the circumstances to the circuit court of the county having jurisdiction over the person.

(2) The court shall thereupon issue a subpoena commanding the producer, purchaser, primary processor, or other witness to appear before the secretary, at a place designated, on a day fixed, to be continued as occasion may require, and to give such evidence, and to produce for inspection such books and papers as may be required by the secretary for a proper determination of the amount of taxes due.

(3) The court may hear and punish any contempt of such subpoena brought to the court's attention by the secretary.

Amended by Act 2019, No. 910,§ 4253, eff. 7/1/2019.

Acts 1947, No. 136, § 8; 1983, No. 254, § 7; A.S.A. 1947, § 84-2108; Acts 2009, No. 145, § 4; 2011, No. 278, § 6.
Ark. Code Ann. § 26-26-409 — AR Code / Title 26 / Chapter 26 / Subchapter 4 / Section 26-26-409
Rules and regulations
Status: in_force

The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution, Amendment 59, are authorized and directed to adopt appropriate rules, regulations, and guidelines to assure that the intent and purpose of Arkansas Constitution, Amendment 59, and the laws designed to implement and carry out its purposes are effectively and efficiently carried out during the transitional period. Acts 1981, No. 848, § 9; A.S.A. 1947, § 84-493.8.

The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution, Amendment 59, are authorized and directed to adopt appropriate rules, regulations, and guidelines to assure that the intent and purpose of Arkansas Constitution, Amendment 59, and the laws designed to implement and carry out its purposes are effectively and efficiently carried out during the transitional period.

Acts 1981, No. 848, § 9; A.S.A. 1947, § 84-493.8.
Ark. Code Ann. § 26-26-1102 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1102
Place of assessment - Definition
Status: in_force

(a) All real estate and tangible personal property shall be assessed for taxation in the taxing district in which the property is located and kept for use. (b) (1) (A) Tangible personal property in transit for a destination within this state shall be assessed only in the taxing district of its destination. (B) Tangible personal property in transit through this state, including raw materials from within or outside this state used in the manufacturing process and tangible personal property manufactured, processed, or refined in this state and stored for shipment outside the state, shall, for purposes of ad valorem taxation, acquire no situs in this state and shall not be assessed for taxation in this state. (C) The owner of tangible personal property in transit through this state and of tangible personal property in transit for a destination within this state may be required, by the appropriate county assessor, to submit documentary proof of the in-transit character and the destination of the property. (2) As used in this section, "tangible personal property in transit through this state" means tangible personal property: (A) Which is moving in interstate commerce through or over the territory of this state; (B) Which is consigned to or stored in or on a warehouse, dock, or wharf, public or private, within this state for storage in transit to a destination outside this state, whether the destination is specified when transportation begins or afterward, except where the consignment or storage is for purposes other than those incidental to transportation of the property; or (C) Which is manufactured, processed, or refined within this state and which is in transit and consigned to, or stored in or on, a warehouse, dock, or wharf, public or private, within this state for shipment to a destination outside this state. Acts 1883, No. 114, § 17, p. 199; C. & M. Dig., § 9894; Acts 1929, No. 172, § 6; Pope's Dig., § 13657; Acts 1969, No. 269, § 1; A.S.A. 1947, § 84-417; Acts 1997, No. 1294, § 1.

(a) All real estate and tangible personal property shall be assessed for taxation in the taxing district in which the property is located and kept for use.

(b) (1) (A) Tangible personal property in transit for a destination within this state shall be assessed only in the taxing district of its destination. (B) Tangible personal property in transit through this state, including raw materials from within or outside this state used in the manufacturing process and tangible personal property manufactured, processed, or refined in this state and stored for shipment outside the state, shall, for purposes of ad valorem taxation, acquire no situs in this state and shall not be assessed for taxation in this state. (C) The owner of tangible personal property in transit through this state and of tangible personal property in transit for a destination within this state may be required, by the appropriate county assessor, to submit documentary proof of the in-transit character and the destination of the property. (2) As used in this section, "tangible personal property in transit through this state" means tangible personal property: (A) Which is moving in interstate commerce through or over the territory of this state; (B) Which is consigned to or stored in or on a warehouse, dock, or wharf, public or private, within this state for storage in transit to a destination outside this state, whether the destination is specified when transportation begins or afterward, except where the consignment or storage is for purposes other than those incidental to transportation of the property; or (C) Which is manufactured, processed, or refined within this state and which is in transit and consigned to, or stored in or on, a warehouse, dock, or wharf, public or private, within this state for shipment to a destination outside this state.

(1) (A) Tangible personal property in transit for a destination within this state shall be assessed only in the taxing district of its destination. (B) Tangible personal property in transit through this state, including raw materials from within or outside this state used in the manufacturing process and tangible personal property manufactured, processed, or refined in this state and stored for shipment outside the state, shall, for purposes of ad valorem taxation, acquire no situs in this state and shall not be assessed for taxation in this state. (C) The owner of tangible personal property in transit through this state and of tangible personal property in transit for a destination within this state may be required, by the appropriate county assessor, to submit documentary proof of the in-transit character and the destination of the property.

(A) Tangible personal property in transit for a destination within this state shall be assessed only in the taxing district of its destination.

(B) Tangible personal property in transit through this state, including raw materials from within or outside this state used in the manufacturing process and tangible personal property manufactured, processed, or refined in this state and stored for shipment outside the state, shall, for purposes of ad valorem taxation, acquire no situs in this state and shall not be assessed for taxation in this state.

(C) The owner of tangible personal property in transit through this state and of tangible personal property in transit for a destination within this state may be required, by the appropriate county assessor, to submit documentary proof of the in-transit character and the destination of the property.

(2) As used in this section, "tangible personal property in transit through this state" means tangible personal property: (A) Which is moving in interstate commerce through or over the territory of this state; (B) Which is consigned to or stored in or on a warehouse, dock, or wharf, public or private, within this state for storage in transit to a destination outside this state, whether the destination is specified when transportation begins or afterward, except where the consignment or storage is for purposes other than those incidental to transportation of the property; or (C) Which is manufactured, processed, or refined within this state and which is in transit and consigned to, or stored in or on, a warehouse, dock, or wharf, public or private, within this state for shipment to a destination outside this state.

(A) Which is moving in interstate commerce through or over the territory of this state;

(B) Which is consigned to or stored in or on a warehouse, dock, or wharf, public or private, within this state for storage in transit to a destination outside this state, whether the destination is specified when transportation begins or afterward, except where the consignment or storage is for purposes other than those incidental to transportation of the property; or

(C) Which is manufactured, processed, or refined within this state and which is in transit and consigned to, or stored in or on, a warehouse, dock, or wharf, public or private, within this state for shipment to a destination outside this state.

Acts 1883, No. 114, § 17, p. 199; C. & M. Dig., § 9894; Acts 1929, No. 172, § 6; Pope's Dig., § 13657; Acts 1969, No. 269, § 1; A.S.A. 1947, § 84-417; Acts 1997, No. 1294, § 1.
Ark. Code Ann. § 26-24-123 — AR Code / Title 26 / Chapter 24 / Section 26-24-123
Appeal of actions or orders
Status: in_force

(a) Any taxpayer aggrieved by the action or order of the Arkansas Public Service Commission respecting the assessment or equalization of property shall have the right of appeal to the circuit court and thence to the Supreme Court. (b) (1) All appeals from the commission involving the assessment or equalization of property locally assessed may be either to the circuit court of the county where the property is located or the Pulaski County Circuit Court. (2) All appeals involving the assessment or equalization of property, the original assessment of which has been fixed by the commission, shall be to the Pulaski County Circuit Court. (c) All appeals shall be taken within thirty (30) days from the date of the action or order appealed from by filing a written notice with the commission and shall be tried de novo. (d) No appeal shall lie from the action or order of the commission on original assessments unless the property owner shall have first exhausted his or her remedy before the commission by way of petition for review. Acts 1949, No. 191, § 8; 1953, No. 388, § 3; A.S.A. 1947, § 84-115; Acts 2009, No. 218, § 2; 2009, No. 951, §§ 1, 3.

(a) Any taxpayer aggrieved by the action or order of the Arkansas Public Service Commission respecting the assessment or equalization of property shall have the right of appeal to the circuit court and thence to the Supreme Court.

(b) (1) All appeals from the commission involving the assessment or equalization of property locally assessed may be either to the circuit court of the county where the property is located or the Pulaski County Circuit Court. (2) All appeals involving the assessment or equalization of property, the original assessment of which has been fixed by the commission, shall be to the Pulaski County Circuit Court.

(1) All appeals from the commission involving the assessment or equalization of property locally assessed may be either to the circuit court of the county where the property is located or the Pulaski County Circuit Court.

(2) All appeals involving the assessment or equalization of property, the original assessment of which has been fixed by the commission, shall be to the Pulaski County Circuit Court.

(c) All appeals shall be taken within thirty (30) days from the date of the action or order appealed from by filing a written notice with the commission and shall be tried de novo.

(d) No appeal shall lie from the action or order of the commission on original assessments unless the property owner shall have first exhausted his or her remedy before the commission by way of petition for review.

Acts 1949, No. 191, § 8; 1953, No. 388, § 3; A.S.A. 1947, § 84-115; Acts 2009, No. 218, § 2; 2009, No. 951, §§ 1, 3.
Ark. Code Ann. § 26-37-310 — AR Code / Title 26 / Chapter 37 / Subchapter 3 / Section 26-37-310
Procedure for redeeming parcels certified to state - Definitions
Status: in_force

(a) All parcels forfeited to the state for nonpayment of taxes may, until disposed of by the state, be redeemed under this section. (b) To request redemption under subsection (a) of this section, a person shall submit the following to the Commissioner of State Lands: (1) (A) An executed petition with a verified signature to redeem the parcel in a form prescribed by the Commissioner of State Lands. (B) The Commissioner of State Lands shall make the petition form available upon request; (2) Payment in an amount equal to the total of outstanding taxes, penalties, interest, fees, and costs owed at the time the petition is received by the Commissioner of State Lands; and (3) Any additional documentation requested by the Commissioner of State Lands. (c) The total amount due under subdivision (b)(2) of this section shall not be raised or lowered for thirty (30) days after the date the redemption under subsection (a) of this section is requested, unless: (1) The parcel has been sold; (2) The records have been amended by a county; or (3) The actual costs, fees, and taxes are added to the total amount due. (d) An updated petition to redeem shall be provided to the Commissioner of State Lands, if the date of the submission of the petition to redeem has expired or additional costs, fees, and taxes have accrued. (e) (1) Petitions and payment in full received by the Commissioner of State Lands for in-person tax-delinquent property auctions at least thirty (30) days before the sale date shall be made in cash, certified funds, or as provided in § 26-37-302 . (2) Petitions and payment in full received by the Commissioner of State Lands for unsold-property auctions and negotiated-price sales within thirty (30) days before 4:00 p.m. central standard time (CST) on the business day before the published sale date shall be made in cash, certified funds, or as provided in § 26-37-302 . (f) (1) Upon redemption, the Commissioner of State Lands shall issue a redemption deed to the owner or a redemption receipt to the person who paid the taxes if the person who paid the taxes is not the owner. (2) The deed shall be forwarded to the circuit clerk of the county in which the parcel conveyed by the deed is situated, to be filed of record. (3) (A) The Commissioner of State Lands may establish by rule a fee for producing a redemption deed. (B) (i) A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands. (ii) As used in subdivision (f)(3)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands. (g) The redemption deed shall serve as proof that payment has been received by the Commissioner of State Lands, in accordance with the provisions of § 26-37-302 , and does not convey or change the legal ownership to the parcel redeemed. (h) Upon receipt of the redemption deed, the county collector shall extend on the tax book against the parcel the taxes other than state and county for the years that the taxes have not been paid since the sale of the parcel to the state, and these taxes shall be charged and collected as other taxes. (i) The proceeds of all redemptions of forfeited parcels shall be divided between the county where the parcels are situated and the state, as set forth in § 26-37-205 , and paid over in the manner as required and provided in this section. (j) As used in this section, "business day" means a Monday, Tuesday, Wednesday, Thursday, or Friday that is not otherwise observed as an official state holiday. Amended by Act 2023, No. 172,§ 14, eff. 8/1/2023. Amended by Act 2023, No. 241,§ 3, eff. 3/9/2023. Amended by Act 2019, No. 918,§ 1, eff. 7/24/2019. Acts 1891, No. 151, §§ 1-8, p. 257; 1893, No. 96, §§ 1, 3, p. 35; 1895, No. 31, § 1, p. 35; C. & M. Dig., §§ 6741-6748; Acts 1929, No. 129, § 8; Pope's Dig., §§ 8672-8679; A.S.A. 1947, §§ 84-1219 -- 84-1227.

(a) All parcels forfeited to the state for nonpayment of taxes may, until disposed of by the state, be redeemed under this section.

(b) To request redemption under subsection (a) of this section, a person shall submit the following to the Commissioner of State Lands: (1) (A) An executed petition with a verified signature to redeem the parcel in a form prescribed by the Commissioner of State Lands. (B) The Commissioner of State Lands shall make the petition form available upon request; (2) Payment in an amount equal to the total of outstanding taxes, penalties, interest, fees, and costs owed at the time the petition is received by the Commissioner of State Lands; and (3) Any additional documentation requested by the Commissioner of State Lands.

(1) (A) An executed petition with a verified signature to redeem the parcel in a form prescribed by the Commissioner of State Lands. (B) The Commissioner of State Lands shall make the petition form available upon request;

(A) An executed petition with a verified signature to redeem the parcel in a form prescribed by the Commissioner of State Lands.

(B) The Commissioner of State Lands shall make the petition form available upon request;

(2) Payment in an amount equal to the total of outstanding taxes, penalties, interest, fees, and costs owed at the time the petition is received by the Commissioner of State Lands; and

(3) Any additional documentation requested by the Commissioner of State Lands.

(c) The total amount due under subdivision (b)(2) of this section shall not be raised or lowered for thirty (30) days after the date the redemption under subsection (a) of this section is requested, unless: (1) The parcel has been sold; (2) The records have been amended by a county; or (3) The actual costs, fees, and taxes are added to the total amount due.

(1) The parcel has been sold;

(2) The records have been amended by a county; or

(3) The actual costs, fees, and taxes are added to the total amount due.

(d) An updated petition to redeem shall be provided to the Commissioner of State Lands, if the date of the submission of the petition to redeem has expired or additional costs, fees, and taxes have accrued.

(e) (1) Petitions and payment in full received by the Commissioner of State Lands for in-person tax-delinquent property auctions at least thirty (30) days before the sale date shall be made in cash, certified funds, or as provided in § 26-37-302 . (2) Petitions and payment in full received by the Commissioner of State Lands for unsold-property auctions and negotiated-price sales within thirty (30) days before 4:00 p.m. central standard time (CST) on the business day before the published sale date shall be made in cash, certified funds, or as provided in § 26-37-302 .

(1) Petitions and payment in full received by the Commissioner of State Lands for in-person tax-delinquent property auctions at least thirty (30) days before the sale date shall be made in cash, certified funds, or as provided in § 26-37-302 .

(2) Petitions and payment in full received by the Commissioner of State Lands for unsold-property auctions and negotiated-price sales within thirty (30) days before 4:00 p.m. central standard time (CST) on the business day before the published sale date shall be made in cash, certified funds, or as provided in § 26-37-302 .

(f) (1) Upon redemption, the Commissioner of State Lands shall issue a redemption deed to the owner or a redemption receipt to the person who paid the taxes if the person who paid the taxes is not the owner. (2) The deed shall be forwarded to the circuit clerk of the county in which the parcel conveyed by the deed is situated, to be filed of record. (3) (A) The Commissioner of State Lands may establish by rule a fee for producing a redemption deed. (B) (i) A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands. (ii) As used in subdivision (f)(3)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(1) Upon redemption, the Commissioner of State Lands shall issue a redemption deed to the owner or a redemption receipt to the person who paid the taxes if the person who paid the taxes is not the owner.

(2) The deed shall be forwarded to the circuit clerk of the county in which the parcel conveyed by the deed is situated, to be filed of record.

(3) (A) The Commissioner of State Lands may establish by rule a fee for producing a redemption deed. (B) (i) A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands. (ii) As used in subdivision (f)(3)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(A) The Commissioner of State Lands may establish by rule a fee for producing a redemption deed.

(B) (i) A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands. (ii) As used in subdivision (f)(3)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(i) A fee under this subsection shall not be established in an amount that exceeds the costs expended by the Commissioner of State Lands in producing or filing the redemption deed or performing the services required to carry out the established duties of the office of the Commissioner of State Lands.

(ii) As used in subdivision (f)(3)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

(g) The redemption deed shall serve as proof that payment has been received by the Commissioner of State Lands, in accordance with the provisions of § 26-37-302 , and does not convey or change the legal ownership to the parcel redeemed.

(h) Upon receipt of the redemption deed, the county collector shall extend on the tax book against the parcel the taxes other than state and county for the years that the taxes have not been paid since the sale of the parcel to the state, and these taxes shall be charged and collected as other taxes.

(i) The proceeds of all redemptions of forfeited parcels shall be divided between the county where the parcels are situated and the state, as set forth in § 26-37-205 , and paid over in the manner as required and provided in this section.

(j) As used in this section, "business day" means a Monday, Tuesday, Wednesday, Thursday, or Friday that is not otherwise observed as an official state holiday.

Amended by Act 2023, No. 172,§ 14, eff. 8/1/2023.

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

Amended by Act 2019, No. 918,§ 1, eff. 7/24/2019.

Acts 1891, No. 151, §§ 1-8, p. 257; 1893, No. 96, §§ 1, 3, p. 35; 1895, No. 31, § 1, p. 35; C. & M. Dig., §§ 6741-6748; Acts 1929, No. 129, § 8; Pope's Dig., §§ 8672-8679; A.S.A. 1947, §§ 84-1219 -- 84-1227.
Ark. Code Ann. § 26-56-208 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-208
Suppliers' and users' reports - Computation and remittance of tax
Status: in_force

(a) (1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, every supplier shall file with the secretary a report accounting for the distillate special fuel handled during the preceding month. (2) The supplier shall file supporting documents necessary to assure accurate reporting. (3) The report shall include the following: (A) An itemized statement of the number of gallons of distillate special fuel received during the next-preceding calendar month by the supplier; (B) An itemized statement of the number of gallons of distillate special fuel received or sold during the next-preceding calendar month and entitled to deduction or exemption under the provisions of this subchapter; (C) The total number of gallons of dyed distillate special fuel sold to users during the next-preceding calendar month, but the report shall not contain an itemized listing identifying each purchaser; and (D) Such other documents as the secretary requires. (b) (1) When filing the report and paying the tax to the secretary as required in this section, the supplier shall be entitled to deduct from the total number of gallons upon which the tax levied under this chapter is due, the number of gallons: (A) Purchased during the preceding calendar month from another licensed supplier and upon which the tax levied under this chapter was paid at the time of that purchase; and (B) Lost due to fire, flood, storm, theft, or other cause beyond the supplier's control, other than through evaporation. (2) The deduction for the loss may be included in the report filed for the month in which the loss occurred or in any subsequent report filed within a period of one (1) year. (c) (1) On forms prescribed by the secretary, every pipeline company, water transportation company, and common carrier transporting distillate special fuel to points within Arkansas shall report under oath to the secretary all deliveries of distillate special fuel so made to points within Arkansas. (2) (A) The report shall cover a monthly period and shall be submitted within twenty-five (25) days after the close of the month covered by the report. (B) The report shall show: (i) The name and address of each person to whom deliveries of distillate special fuel have actually been made; (ii) The name and address of each originally named consignee if distillate special fuel has been delivered to anyone other than the originally named consignee; (iii) The point of origin, point of delivery, and date of delivery, as well as the name of the boat, barge, or vessel; (iv) The number of gallons contained in the vessel, if shipped by water; (v) The license number of each tank truck; (vi) The number of gallons contained in the tank if transported by motor truck; (vii) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of distillate special fuel delivered if shipped by pipeline company; and (viii) The manner and quantities if delivered by other means when the delivery is made. (C) The report shall also show such additional information relative to a shipment of distillate special fuel as the secretary may require. (d) (1) Every terminal purchasing or otherwise acquiring distillate special fuel by pipeline and selling, using, or otherwise disposing of the distillate special fuel for delivery in Arkansas and not required by a provision of this subchapter to be licensed as a supplier in distillate special fuel shall file a statement setting forth the: (A) Name under which the terminal is transacting business within the State of Arkansas and the location with the street number address of the terminal's principal office or place of business within the state; and (B) Name and address of the owner of the terminal, names and addresses of the partners if the terminal is a partnership, or names and addresses of the principal officers if the terminal is a corporation or association. (2) On or before the twenty-fifth day of each calendar month on forms prescribed by the secretary, the terminal shall report to the secretary all purchases or other acquisitions and sales or other disposition of distillate special fuel during the next-preceding calendar month, which report shall include the following: (A) Beginning inventories in gallons of distillate special fuel in storage; (B) Ending inventories in gallons of distillate special fuel in storage; (C) Withdrawals of distillate special fuel in gallons from the pipeline outlet resulting in additions of distillate special fuel to storage, including the name of the supplier licensed as an importer who requested the placement of the distillate special fuel into storage; and (D) Removals of distillate special fuel from storage, specifically including: (i) Bill of lading numbers which represent physical movements of the distillate special fuel; (ii) The date of each removal; (iii) The quantity in gallons of distillate special fuel so removed; (iv) The person who had the distillate special fuel available for that particular removal; and (v) The person possessing a license from the secretary who requested the removal of the distillate special fuel from that storage. (3) When any terminal purchasing or otherwise acquiring distillate special fuel by pipeline and selling or otherwise disposing of the distillate special fuel for delivery in Arkansas and not required by a provision of this subchapter to register as a supplier in distillate special fuel, fails to submit the terminal's monthly report to the secretary by the twenty-fifth day of each calendar month or when the terminal fails to submit in the monthly report the data required by this subchapter, the terminal shall be guilty of a violation and shall be fined an amount not greater than one hundred dollars ($100) for the first offense and shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each subsequent offense. Amended by Act 2019, No. 910,§ 4042, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4041, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4040, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4039, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4038, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4037, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4036, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4035, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 8; 1967, No. 497, § 1; A.S.A. 1947, § 75-1248; Acts 1987, No. 803, § 6; 1987, No. 985, §§ 8, 13, 14; 1993, No. 1026, § 3; 1993, No. 1029, §§ 5, 6; 1997, No. 1212, § 6; 2001, No. 777, § 1; 2005, No. 1994, § 176; 2007, No. 827, § 226.

(a) (1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, every supplier shall file with the secretary a report accounting for the distillate special fuel handled during the preceding month. (2) The supplier shall file supporting documents necessary to assure accurate reporting. (3) The report shall include the following: (A) An itemized statement of the number of gallons of distillate special fuel received during the next-preceding calendar month by the supplier; (B) An itemized statement of the number of gallons of distillate special fuel received or sold during the next-preceding calendar month and entitled to deduction or exemption under the provisions of this subchapter; (C) The total number of gallons of dyed distillate special fuel sold to users during the next-preceding calendar month, but the report shall not contain an itemized listing identifying each purchaser; and (D) Such other documents as the secretary requires.

(1) On or before the twenty-fifth day of each calendar month on forms prescribed by the Secretary of the Department of Finance and Administration, every supplier shall file with the secretary a report accounting for the distillate special fuel handled during the preceding month.

(2) The supplier shall file supporting documents necessary to assure accurate reporting.

(3) The report shall include the following: (A) An itemized statement of the number of gallons of distillate special fuel received during the next-preceding calendar month by the supplier; (B) An itemized statement of the number of gallons of distillate special fuel received or sold during the next-preceding calendar month and entitled to deduction or exemption under the provisions of this subchapter; (C) The total number of gallons of dyed distillate special fuel sold to users during the next-preceding calendar month, but the report shall not contain an itemized listing identifying each purchaser; and (D) Such other documents as the secretary requires.

(A) An itemized statement of the number of gallons of distillate special fuel received during the next-preceding calendar month by the supplier;

(B) An itemized statement of the number of gallons of distillate special fuel received or sold during the next-preceding calendar month and entitled to deduction or exemption under the provisions of this subchapter;

(C) The total number of gallons of dyed distillate special fuel sold to users during the next-preceding calendar month, but the report shall not contain an itemized listing identifying each purchaser; and

(D) Such other documents as the secretary requires.

(b) (1) When filing the report and paying the tax to the secretary as required in this section, the supplier shall be entitled to deduct from the total number of gallons upon which the tax levied under this chapter is due, the number of gallons: (A) Purchased during the preceding calendar month from another licensed supplier and upon which the tax levied under this chapter was paid at the time of that purchase; and (B) Lost due to fire, flood, storm, theft, or other cause beyond the supplier's control, other than through evaporation. (2) The deduction for the loss may be included in the report filed for the month in which the loss occurred or in any subsequent report filed within a period of one (1) year.

(1) When filing the report and paying the tax to the secretary as required in this section, the supplier shall be entitled to deduct from the total number of gallons upon which the tax levied under this chapter is due, the number of gallons: (A) Purchased during the preceding calendar month from another licensed supplier and upon which the tax levied under this chapter was paid at the time of that purchase; and (B) Lost due to fire, flood, storm, theft, or other cause beyond the supplier's control, other than through evaporation.

(A) Purchased during the preceding calendar month from another licensed supplier and upon which the tax levied under this chapter was paid at the time of that purchase; and

(B) Lost due to fire, flood, storm, theft, or other cause beyond the supplier's control, other than through evaporation.

(2) The deduction for the loss may be included in the report filed for the month in which the loss occurred or in any subsequent report filed within a period of one (1) year.

(c) (1) On forms prescribed by the secretary, every pipeline company, water transportation company, and common carrier transporting distillate special fuel to points within Arkansas shall report under oath to the secretary all deliveries of distillate special fuel so made to points within Arkansas. (2) (A) The report shall cover a monthly period and shall be submitted within twenty-five (25) days after the close of the month covered by the report. (B) The report shall show: (i) The name and address of each person to whom deliveries of distillate special fuel have actually been made; (ii) The name and address of each originally named consignee if distillate special fuel has been delivered to anyone other than the originally named consignee; (iii) The point of origin, point of delivery, and date of delivery, as well as the name of the boat, barge, or vessel; (iv) The number of gallons contained in the vessel, if shipped by water; (v) The license number of each tank truck; (vi) The number of gallons contained in the tank if transported by motor truck; (vii) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of distillate special fuel delivered if shipped by pipeline company; and (viii) The manner and quantities if delivered by other means when the delivery is made. (C) The report shall also show such additional information relative to a shipment of distillate special fuel as the secretary may require.

(1) On forms prescribed by the secretary, every pipeline company, water transportation company, and common carrier transporting distillate special fuel to points within Arkansas shall report under oath to the secretary all deliveries of distillate special fuel so made to points within Arkansas.

(2) (A) The report shall cover a monthly period and shall be submitted within twenty-five (25) days after the close of the month covered by the report. (B) The report shall show: (i) The name and address of each person to whom deliveries of distillate special fuel have actually been made; (ii) The name and address of each originally named consignee if distillate special fuel has been delivered to anyone other than the originally named consignee; (iii) The point of origin, point of delivery, and date of delivery, as well as the name of the boat, barge, or vessel; (iv) The number of gallons contained in the vessel, if shipped by water; (v) The license number of each tank truck; (vi) The number of gallons contained in the tank if transported by motor truck; (vii) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of distillate special fuel delivered if shipped by pipeline company; and (viii) The manner and quantities if delivered by other means when the delivery is made. (C) The report shall also show such additional information relative to a shipment of distillate special fuel as the secretary may require.

(A) The report shall cover a monthly period and shall be submitted within twenty-five (25) days after the close of the month covered by the report.

(B) The report shall show: (i) The name and address of each person to whom deliveries of distillate special fuel have actually been made; (ii) The name and address of each originally named consignee if distillate special fuel has been delivered to anyone other than the originally named consignee; (iii) The point of origin, point of delivery, and date of delivery, as well as the name of the boat, barge, or vessel; (iv) The number of gallons contained in the vessel, if shipped by water; (v) The license number of each tank truck; (vi) The number of gallons contained in the tank if transported by motor truck; (vii) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of distillate special fuel delivered if shipped by pipeline company; and (viii) The manner and quantities if delivered by other means when the delivery is made.

(i) The name and address of each person to whom deliveries of distillate special fuel have actually been made;

(ii) The name and address of each originally named consignee if distillate special fuel has been delivered to anyone other than the originally named consignee;

(iii) The point of origin, point of delivery, and date of delivery, as well as the name of the boat, barge, or vessel;

(iv) The number of gallons contained in the vessel, if shipped by water;

(v) The license number of each tank truck;

(vi) The number of gallons contained in the tank if transported by motor truck;

(vii) The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of distillate special fuel delivered if shipped by pipeline company; and

(viii) The manner and quantities if delivered by other means when the delivery is made.

(C) The report shall also show such additional information relative to a shipment of distillate special fuel as the secretary may require.

(d) (1) Every terminal purchasing or otherwise acquiring distillate special fuel by pipeline and selling, using, or otherwise disposing of the distillate special fuel for delivery in Arkansas and not required by a provision of this subchapter to be licensed as a supplier in distillate special fuel shall file a statement setting forth the: (A) Name under which the terminal is transacting business within the State of Arkansas and the location with the street number address of the terminal's principal office or place of business within the state; and (B) Name and address of the owner of the terminal, names and addresses of the partners if the terminal is a partnership, or names and addresses of the principal officers if the terminal is a corporation or association. (2) On or before the twenty-fifth day of each calendar month on forms prescribed by the secretary, the terminal shall report to the secretary all purchases or other acquisitions and sales or other disposition of distillate special fuel during the next-preceding calendar month, which report shall include the following: (A) Beginning inventories in gallons of distillate special fuel in storage; (B) Ending inventories in gallons of distillate special fuel in storage; (C) Withdrawals of distillate special fuel in gallons from the pipeline outlet resulting in additions of distillate special fuel to storage, including the name of the supplier licensed as an importer who requested the placement of the distillate special fuel into storage; and (D) Removals of distillate special fuel from storage, specifically including: (i) Bill of lading numbers which represent physical movements of the distillate special fuel; (ii) The date of each removal; (iii) The quantity in gallons of distillate special fuel so removed; (iv) The person who had the distillate special fuel available for that particular removal; and (v) The person possessing a license from the secretary who requested the removal of the distillate special fuel from that storage. (3) When any terminal purchasing or otherwise acquiring distillate special fuel by pipeline and selling or otherwise disposing of the distillate special fuel for delivery in Arkansas and not required by a provision of this subchapter to register as a supplier in distillate special fuel, fails to submit the terminal's monthly report to the secretary by the twenty-fifth day of each calendar month or when the terminal fails to submit in the monthly report the data required by this subchapter, the terminal shall be guilty of a violation and shall be fined an amount not greater than one hundred dollars ($100) for the first offense and shall be fined an amount not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each subsequent offense.

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

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

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

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

(A) Beginning inventories in gallons of distillate special fuel in storage;

(B) Ending inventories in gallons of distillate special fuel in storage;

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

(D) Removals of distillate special fuel from storage, specifically including: (i) Bill of lading numbers which represent physical movements of the distillate special fuel; (ii) The date of each removal; (iii) The quantity in gallons of distillate special fuel so removed; (iv) The person who had the distillate special fuel available for that particular removal; and (v) The person possessing a license from the secretary who requested the removal of the distillate special fuel from that storage.

(i) Bill of lading numbers which represent physical movements of the distillate special fuel;

(ii) The date of each removal;

(iii) The quantity in gallons of distillate special fuel so removed;

(iv) The person who had the distillate special fuel available for that particular removal; and

(v) The person possessing a license from the secretary who requested the removal of the distillate special fuel from that storage.

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

Amended by Act 2019, No. 910,§ 4042, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4041, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4040, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4039, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4038, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4037, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4036, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4035, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 8; 1967, No. 497, § 1; A.S.A. 1947, § 75-1248; Acts 1987, No. 803, § 6; 1987, No. 985, §§ 8, 13, 14; 1993, No. 1026, § 3; 1993, No. 1029, §§ 5, 6; 1997, No. 1212, § 6; 2001, No. 777, § 1; 2005, No. 1994, § 176; 2007, No. 827, § 226.
Ark. Code Ann. § 26-57-1403 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1403
Cumulative effect
Status: in_force

The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305 . Acts 2011, No. 836, § 19.

The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305 .

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-74-504 — AR Code / Title 26 / Chapter 74 / Subchapter 5 / Section 26-74-504
Pledge of revenues
Status: in_force

Revenues produced from the tax levied under this subchapter are hereby pledged to the payment of principal of and interest on bonds issued or other indebtedness incurred by the county public facilities board for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of wildlife management areas or public recreational facilities, including funds used to match federal funds or to purchase land for the construction of fishing lakes or wildlife management areas by the Arkansas State Game and Fish Commission. Acts 1991, No. 1091, § 4.

Revenues produced from the tax levied under this subchapter are hereby pledged to the payment of principal of and interest on bonds issued or other indebtedness incurred by the county public facilities board for the purpose of providing all or part of the funds for the construction, reconstruction, extension, equipment, acquisition, or improvement of wildlife management areas or public recreational facilities, including funds used to match federal funds or to purchase land for the construction of fishing lakes or wildlife management areas by the Arkansas State Game and Fish Commission.

Acts 1991, No. 1091, § 4.
Ark. Code Ann. § 26-4-209 — AR Code / Title 26 / Chapter 4 / Subchapter 2 / Section 26-4-209
[Repealed]
Status: repealed

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013. Acts 1983, No. 276, § 7; A.S.A. 1947, § 84-4807.

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

Acts 1983, No. 276, § 7; A.S.A. 1947, § 84-4807.
Ark. Code Ann. § 26-26-1125 — AR Code / Title 26 / Chapter 26 / Subchapter 11 / Section 26-26-1125
Guidelines for assessing property - Noncompliance
Status: in_force

(a) The Assessment Coordination Division shall: (1) Establish mandatory guidelines for county assessors to follow in: (A) Identifying property that is exempt from ad valorem taxation; and (B) Assessing business inventory; (2) Adopt rules necessary for: (A) The general guidance and assistance of county assessors in identifying exempt property and assessing business inventory; and (B) Determining when a county is noncompliant with the rules established by the division under this section; (3) Confer with and assist county assessors in identifying exempt property and assessing business inventory to ensure that all assessments of property are just and uniform throughout the state; (4) Prescribe any forms necessary to assist county assessors in uniformly identifying exempt property and assessing business inventory; (5) Monitor each county's compliance with the rules established by the division under this section; and (6) As soon as is practicable, notify immediately the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, when a county is determined to be noncompliant with the rules established by the division under this section. (b) A county assessor shall: (1) Assess property in accordance with the rules adopted by the division; and (2) Use only a form that is prescribed or approved by the division to identify exempt property or assess business inventory. (c) Upon receiving notification under subdivision (a)(6) of this section, the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, may recommend to the General Assembly that a noncompliant county's funds under § 26-26-310(b)(2)(C) that are to be allocated to the county assessor be reduced or withheld until the county becomes compliant under this section. Added by Act 2019, No. 819,§ 16, eff. 5/1/2021.

(a) The Assessment Coordination Division shall: (1) Establish mandatory guidelines for county assessors to follow in: (A) Identifying property that is exempt from ad valorem taxation; and (B) Assessing business inventory; (2) Adopt rules necessary for: (A) The general guidance and assistance of county assessors in identifying exempt property and assessing business inventory; and (B) Determining when a county is noncompliant with the rules established by the division under this section; (3) Confer with and assist county assessors in identifying exempt property and assessing business inventory to ensure that all assessments of property are just and uniform throughout the state; (4) Prescribe any forms necessary to assist county assessors in uniformly identifying exempt property and assessing business inventory; (5) Monitor each county's compliance with the rules established by the division under this section; and (6) As soon as is practicable, notify immediately the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, when a county is determined to be noncompliant with the rules established by the division under this section.

(1) Establish mandatory guidelines for county assessors to follow in: (A) Identifying property that is exempt from ad valorem taxation; and (B) Assessing business inventory;

(A) Identifying property that is exempt from ad valorem taxation; and

(B) Assessing business inventory;

(2) Adopt rules necessary for: (A) The general guidance and assistance of county assessors in identifying exempt property and assessing business inventory; and (B) Determining when a county is noncompliant with the rules established by the division under this section;

(A) The general guidance and assistance of county assessors in identifying exempt property and assessing business inventory; and

(B) Determining when a county is noncompliant with the rules established by the division under this section;

(3) Confer with and assist county assessors in identifying exempt property and assessing business inventory to ensure that all assessments of property are just and uniform throughout the state;

(4) Prescribe any forms necessary to assist county assessors in uniformly identifying exempt property and assessing business inventory;

(5) Monitor each county's compliance with the rules established by the division under this section; and

(6) As soon as is practicable, notify immediately the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, when a county is determined to be noncompliant with the rules established by the division under this section.

(b) A county assessor shall: (1) Assess property in accordance with the rules adopted by the division; and (2) Use only a form that is prescribed or approved by the division to identify exempt property or assess business inventory.

(1) Assess property in accordance with the rules adopted by the division; and

(2) Use only a form that is prescribed or approved by the division to identify exempt property or assess business inventory.

(c) Upon receiving notification under subdivision (a)(6) of this section, the Legislative Council or, if the General Assembly is in session, the Joint Budget Committee, may recommend to the General Assembly that a noncompliant county's funds under § 26-26-310(b)(2)(C) that are to be allocated to the county assessor be reduced or withheld until the county becomes compliant under this section.

Added by Act 2019, No. 819,§ 16, eff. 5/1/2021.
Ark. Code Ann. § 26-57-610 — AR Code / Title 26 / Chapter 57 / Subchapter 6 / Section 26-57-610
Disposition of taxes
Status: in_force

(a) The Insurance Commissioner shall deposit all taxes collected under §§ 26-57-604 and 26-57-605 into the State Treasury. (b) On the last business day of each month the Treasurer of State shall classify the taxes by type of revenue and credit the net amounts respectively of taxes collected under §§ 26-57-604 and 26-57-605 as follows: (1) The taxes based on premiums collected as special revenues shall be distributed to the respective cities, incorporated towns, and fire protection districts in this state for credit to the respective firemen's relief and pension funds; (2) The taxes based on premiums collected under the Arkansas Health and Opportunity for Me Act of 2021, § 23-61-1001 et seq., the Arkansas Health Insurance Marketplace Act, § 23-61-801 et seq., or individual qualified health insurance plans, including without limitation stand-alone dental plans, issued through the health insurance marketplace as defined by § 23-61-1003 shall be: (A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; and (B) Transferred to the Arkansas Health and Opportunity for Me Program Trust Fund and used as required by the Arkansas Health and Opportunity for Me Program Trust Fund; (3) The taxes collected under §§ 26-57-604 and 26-57-605 shall be classified as general revenues, and the net amount of taxes collected under §§ 26-57-604 and 26-57-605 shall be credited 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.; and (4) [Repealed.] (5) The taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be: (A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; (B) (i) Transferred in amounts not less than fifty percent (50%) of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization to the designated account created by § 20-48-1004 within the Arkansas Medicaid Program Trust Fund to solely provide funding for home and community-based services to individuals with intellectual and developmental disabilities until the Department of Human Services certifies to the Department of Finance and Administration that the waiting list for the Alternative Community Services Waiver Program, also known as the "Developmental Disabilities Waiver", is eliminated. (ii) On and after the certification as described in subdivision (b)(5)(B)(i) of this section, all amounts of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be transferred as described in subdivision (b)(5)(C) of this section; and (C) On and after the certification as described in subdivision (b)(5)(A) of this section and after the transfer under subdivision (b)(5)(B)(i) of this section, transferred in the remainder to the Arkansas Medicaid Program Trust Fund and used as provided by § 19-5-985 as well as being used to provide funding for: (i) The quality incentive pool under the Medicaid Provider-Led Organized Care Act, § 20-77-2701 et seq.; (ii) Home and community-based services for individuals with behavioral health needs and intellectual and developmental disabilities; and (iii) Other services covered by the Arkansas Medicaid Program as determined by the Department of Human Services. Amended by Act 2023, No. 181,§ 5, eff. 8/1/2023. Amended by Act 2021, No. 530,§ 8, eff. on and after January 1, 2022. Amended by Act 2019, No. 393,§ 3, eff. 7/24/2019. Amended by Act 2017, No. 775,§ 6, eff. 3/31/2017. Amended by Act 2016EX2, No. 2,§ 5, eff. 4/8/2016. Amended by Act 2016EX2, No. 1,§ 5, eff. 4/8/2016. Amended by Act 2015, No. 1163,§ 1, eff. 7/22/2015. Amended by Act 2015, No. 871,§ 30, eff. 1/1/2015. Amended by Act 2014, No. 276,§ 27, eff. 7/1/2014. Amended by Act 2013, No. 1224,§ 4, eff. 8/16/2013. Acts 1959, No. 148, § 70; 1959, No. 304, § 2; 1968 (1st Ex. Sess.), No. 24, § 3; A.S.A. 1947, § 66-2303; Acts 2005, No. 2222, § 1.

(a) The Insurance Commissioner shall deposit all taxes collected under §§ 26-57-604 and 26-57-605 into the State Treasury.

(b) On the last business day of each month the Treasurer of State shall classify the taxes by type of revenue and credit the net amounts respectively of taxes collected under §§ 26-57-604 and 26-57-605 as follows: (1) The taxes based on premiums collected as special revenues shall be distributed to the respective cities, incorporated towns, and fire protection districts in this state for credit to the respective firemen's relief and pension funds; (2) The taxes based on premiums collected under the Arkansas Health and Opportunity for Me Act of 2021, § 23-61-1001 et seq., the Arkansas Health Insurance Marketplace Act, § 23-61-801 et seq., or individual qualified health insurance plans, including without limitation stand-alone dental plans, issued through the health insurance marketplace as defined by § 23-61-1003 shall be: (A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; and (B) Transferred to the Arkansas Health and Opportunity for Me Program Trust Fund and used as required by the Arkansas Health and Opportunity for Me Program Trust Fund; (3) The taxes collected under §§ 26-57-604 and 26-57-605 shall be classified as general revenues, and the net amount of taxes collected under §§ 26-57-604 and 26-57-605 shall be credited 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.; and (4) [Repealed.] (5) The taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be: (A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; (B) (i) Transferred in amounts not less than fifty percent (50%) of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization to the designated account created by § 20-48-1004 within the Arkansas Medicaid Program Trust Fund to solely provide funding for home and community-based services to individuals with intellectual and developmental disabilities until the Department of Human Services certifies to the Department of Finance and Administration that the waiting list for the Alternative Community Services Waiver Program, also known as the "Developmental Disabilities Waiver", is eliminated. (ii) On and after the certification as described in subdivision (b)(5)(B)(i) of this section, all amounts of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be transferred as described in subdivision (b)(5)(C) of this section; and (C) On and after the certification as described in subdivision (b)(5)(A) of this section and after the transfer under subdivision (b)(5)(B)(i) of this section, transferred in the remainder to the Arkansas Medicaid Program Trust Fund and used as provided by § 19-5-985 as well as being used to provide funding for: (i) The quality incentive pool under the Medicaid Provider-Led Organized Care Act, § 20-77-2701 et seq.; (ii) Home and community-based services for individuals with behavioral health needs and intellectual and developmental disabilities; and (iii) Other services covered by the Arkansas Medicaid Program as determined by the Department of Human Services.

(1) The taxes based on premiums collected as special revenues shall be distributed to the respective cities, incorporated towns, and fire protection districts in this state for credit to the respective firemen's relief and pension funds;

(2) The taxes based on premiums collected under the Arkansas Health and Opportunity for Me Act of 2021, § 23-61-1001 et seq., the Arkansas Health Insurance Marketplace Act, § 23-61-801 et seq., or individual qualified health insurance plans, including without limitation stand-alone dental plans, issued through the health insurance marketplace as defined by § 23-61-1003 shall be: (A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; and (B) Transferred to the Arkansas Health and Opportunity for Me Program Trust Fund and used as required by the Arkansas Health and Opportunity for Me Program Trust Fund;

(A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; and

(B) Transferred to the Arkansas Health and Opportunity for Me Program Trust Fund and used as required by the Arkansas Health and Opportunity for Me Program Trust Fund;

(3) The taxes collected under §§ 26-57-604 and 26-57-605 shall be classified as general revenues, and the net amount of taxes collected under §§ 26-57-604 and 26-57-605 shall be credited 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.; and

(4) [Repealed.]

(5) The taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be: (A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section; (B) (i) Transferred in amounts not less than fifty percent (50%) of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization to the designated account created by § 20-48-1004 within the Arkansas Medicaid Program Trust Fund to solely provide funding for home and community-based services to individuals with intellectual and developmental disabilities until the Department of Human Services certifies to the Department of Finance and Administration that the waiting list for the Alternative Community Services Waiver Program, also known as the "Developmental Disabilities Waiver", is eliminated. (ii) On and after the certification as described in subdivision (b)(5)(B)(i) of this section, all amounts of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be transferred as described in subdivision (b)(5)(C) of this section; and (C) On and after the certification as described in subdivision (b)(5)(A) of this section and after the transfer under subdivision (b)(5)(B)(i) of this section, transferred in the remainder to the Arkansas Medicaid Program Trust Fund and used as provided by § 19-5-985 as well as being used to provide funding for: (i) The quality incentive pool under the Medicaid Provider-Led Organized Care Act, § 20-77-2701 et seq.; (ii) Home and community-based services for individuals with behavioral health needs and intellectual and developmental disabilities; and (iii) Other services covered by the Arkansas Medicaid Program as determined by the Department of Human Services.

(A) At the time of deposit, separately certified by the commissioner to the Treasurer of State for classification and distribution under this section;

(B) (i) Transferred in amounts not less than fifty percent (50%) of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization to the designated account created by § 20-48-1004 within the Arkansas Medicaid Program Trust Fund to solely provide funding for home and community-based services to individuals with intellectual and developmental disabilities until the Department of Human Services certifies to the Department of Finance and Administration that the waiting list for the Alternative Community Services Waiver Program, also known as the "Developmental Disabilities Waiver", is eliminated. (ii) On and after the certification as described in subdivision (b)(5)(B)(i) of this section, all amounts of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be transferred as described in subdivision (b)(5)(C) of this section; and

(i) Transferred in amounts not less than fifty percent (50%) of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization to the designated account created by § 20-48-1004 within the Arkansas Medicaid Program Trust Fund to solely provide funding for home and community-based services to individuals with intellectual and developmental disabilities until the Department of Human Services certifies to the Department of Finance and Administration that the waiting list for the Alternative Community Services Waiver Program, also known as the "Developmental Disabilities Waiver", is eliminated.

(ii) On and after the certification as described in subdivision (b)(5)(B)(i) of this section, all amounts of the taxes based on premiums collected under the Arkansas Medicaid Program as administered by a risk-based provider organization shall be transferred as described in subdivision (b)(5)(C) of this section; and

(C) On and after the certification as described in subdivision (b)(5)(A) of this section and after the transfer under subdivision (b)(5)(B)(i) of this section, transferred in the remainder to the Arkansas Medicaid Program Trust Fund and used as provided by § 19-5-985 as well as being used to provide funding for: (i) The quality incentive pool under the Medicaid Provider-Led Organized Care Act, § 20-77-2701 et seq.; (ii) Home and community-based services for individuals with behavioral health needs and intellectual and developmental disabilities; and (iii) Other services covered by the Arkansas Medicaid Program as determined by the Department of Human Services.

(i) The quality incentive pool under the Medicaid Provider-Led Organized Care Act, § 20-77-2701 et seq.;

(ii) Home and community-based services for individuals with behavioral health needs and intellectual and developmental disabilities; and

(iii) Other services covered by the Arkansas Medicaid Program as determined by the Department of Human Services.

Amended by Act 2023, No. 181,§ 5, eff. 8/1/2023.

Amended by Act 2021, No. 530,§ 8, eff. on and after January 1, 2022.

Amended by Act 2019, No. 393,§ 3, eff. 7/24/2019.

Amended by Act 2017, No. 775,§ 6, eff. 3/31/2017.

Amended by Act 2016EX2, No. 2,§ 5, eff. 4/8/2016.

Amended by Act 2016EX2, No. 1,§ 5, eff. 4/8/2016.

Amended by Act 2015, No. 1163,§ 1, eff. 7/22/2015.

Amended by Act 2015, No. 871,§ 30, eff. 1/1/2015.

Amended by Act 2014, No. 276,§ 27, eff. 7/1/2014.

Amended by Act 2013, No. 1224,§ 4, eff. 8/16/2013.

Acts 1959, No. 148, § 70; 1959, No. 304, § 2; 1968 (1st Ex. Sess.), No. 24, § 3; A.S.A. 1947, § 66-2303; Acts 2005, No. 2222, § 1.
Ark. Code Ann. § 26-57-211 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-211
Wholesaler to pay taxes - Reports and remittance of tax - Definition
Status: in_force

(a) (1) (A) The taxes levied by this subchapter shall be reported and paid by wholesalers permitted under § 26-57-214 . (B) However, retailers shall be liable for reporting and paying these taxes when a retailer purchases tobacco products directly from a manufacturer or from a wholesaler or distributor not permitted under § 26-57-214 . (2) (A) A taxpayer who fails to report and remit the tobacco tax due on tobacco products purchased from manufacturers, distributors, or wholesalers who are not permitted under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses. (B) In addition, the taxpayer's retail permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses. (3) This subsection does not affect § 26-57-228 . (4) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against a person in possession of an untaxed tobacco product or unstamped cigarettes. (b) (1) On or before the fifteenth day of each month, every wholesaler shall file a report for the previous month's tax collections with the secretary. (2) The report shall provide the information prescribed by the secretary. (c) (1) (A) (i) When the report under subsection (b) of this section is filed, the wholesaler shall remit to the secretary with the report ninety-eight percent (98%) of the tax due for the previous month. (ii) The discount of two percent (2%) under subdivision (c)(1)(A)(i) of this section does not apply to taxes due under § 26-57-804 or § 26-57-805 . (B) If the stamps deputy fails to remit the tax on or before the twentieth day of each applicable month, the wholesaler forfeits his or her claim to the discount described in subdivision (c)(1)(A) of this section, and the wholesaler shall remit to the secretary one hundred percent (100%) of the amount of tax due, plus any penalty or interest due. (2) If the payment of any tax due becomes delinquent, the taxpayer shall remit the full amount of the tax due plus penalty. (d) (1) The secretary may add a penalty of ten percent (10%) of the tax due to the tax due for the failure to file a report or for the failure to remit the taxes at the time required, or for both. (2) If the secretary determines there has been an attempt to evade the tax, a penalty of not more than fifty percent (50%) of the tax due shall be added to the tax due. (e) (1) (A) In computing the amount of tax due under this subchapter and any act supplemental to this subchapter, a wholesaler may deduct the cost of cigarette tax stamps and tobacco taxes lost through bad debts. (B) Any deduction taken or refund paid attributable to bad debts shall not include interest. (C) A bad debt must be deducted within three (3) years of the date of the sale for which the debt was incurred. (D) If a deduction is taken for a bad debt and the taxpayer subsequently collects the debt in whole or in part, the tax on the amount so collected shall be paid and reported on the next return due after the collection. (2) (A) As used in this section, "bad debt" means any cigarette or tobacco tax that the wholesaler legally claims as a bad debt deduction for federal income tax purposes. (B) "Bad debt" includes without limitation a worthless check, a worthless credit card payment, and an uncollectible credit account. (C) "Bad debt" does not include financing charges or interest, an uncollectible amount on property that remains in the possession of the taxpayer or vendor until the full purchase price is paid, expenses incurred in attempting to collect any debt, a debt sold or assigned to a third party for collection, and repossessed property. Amended by Act 2021, No. 483,§ 16, eff. 7/28/2021. Amended by Act 2019, No. 1071,§ 11, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4111, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4110, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4109, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4108, eff. 7/1/2019. Acts 1977, No. 546, § 8; A.S.A. 1947, § 84-4508; Acts 1993, No. 495, § 1; 1997, No. 434, § 7; 1997, No. 1337, § 5; 1999, No. 1246, § 2; 2009, No. 655, § 70.

(a) (1) (A) The taxes levied by this subchapter shall be reported and paid by wholesalers permitted under § 26-57-214 . (B) However, retailers shall be liable for reporting and paying these taxes when a retailer purchases tobacco products directly from a manufacturer or from a wholesaler or distributor not permitted under § 26-57-214 . (2) (A) A taxpayer who fails to report and remit the tobacco tax due on tobacco products purchased from manufacturers, distributors, or wholesalers who are not permitted under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses. (B) In addition, the taxpayer's retail permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses. (3) This subsection does not affect § 26-57-228 . (4) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against a person in possession of an untaxed tobacco product or unstamped cigarettes.

(1) (A) The taxes levied by this subchapter shall be reported and paid by wholesalers permitted under § 26-57-214 . (B) However, retailers shall be liable for reporting and paying these taxes when a retailer purchases tobacco products directly from a manufacturer or from a wholesaler or distributor not permitted under § 26-57-214 .

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

(B) However, retailers shall be liable for reporting and paying these taxes when a retailer purchases tobacco products directly from a manufacturer or from a wholesaler or distributor not permitted under § 26-57-214 .

(2) (A) A taxpayer who fails to report and remit the tobacco tax due on tobacco products purchased from manufacturers, distributors, or wholesalers who are not permitted under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses. (B) In addition, the taxpayer's retail permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.

(A) A taxpayer who fails to report and remit the tobacco tax due on tobacco products purchased from manufacturers, distributors, or wholesalers who are not permitted under § 26-57-214 shall be subject to the following penalties: (i) Five percent (5%) of the total tobacco tax due for the first offense; (ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and (iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.

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

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

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

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

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

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

(b) (1) On or before the fifteenth day of each month, every wholesaler shall file a report for the previous month's tax collections with the secretary. (2) The report shall provide the information prescribed by the secretary.

(1) On or before the fifteenth day of each month, every wholesaler shall file a report for the previous month's tax collections with the secretary.

(2) The report shall provide the information prescribed by the secretary.

(c) (1) (A) (i) When the report under subsection (b) of this section is filed, the wholesaler shall remit to the secretary with the report ninety-eight percent (98%) of the tax due for the previous month. (ii) The discount of two percent (2%) under subdivision (c)(1)(A)(i) of this section does not apply to taxes due under § 26-57-804 or § 26-57-805 . (B) If the stamps deputy fails to remit the tax on or before the twentieth day of each applicable month, the wholesaler forfeits his or her claim to the discount described in subdivision (c)(1)(A) of this section, and the wholesaler shall remit to the secretary one hundred percent (100%) of the amount of tax due, plus any penalty or interest due. (2) If the payment of any tax due becomes delinquent, the taxpayer shall remit the full amount of the tax due plus penalty.

(1) (A) (i) When the report under subsection (b) of this section is filed, the wholesaler shall remit to the secretary with the report ninety-eight percent (98%) of the tax due for the previous month. (ii) The discount of two percent (2%) under subdivision (c)(1)(A)(i) of this section does not apply to taxes due under § 26-57-804 or § 26-57-805 . (B) If the stamps deputy fails to remit the tax on or before the twentieth day of each applicable month, the wholesaler forfeits his or her claim to the discount described in subdivision (c)(1)(A) of this section, and the wholesaler shall remit to the secretary one hundred percent (100%) of the amount of tax due, plus any penalty or interest due.

(A) (i) When the report under subsection (b) of this section is filed, the wholesaler shall remit to the secretary with the report ninety-eight percent (98%) of the tax due for the previous month. (ii) The discount of two percent (2%) under subdivision (c)(1)(A)(i) of this section does not apply to taxes due under § 26-57-804 or § 26-57-805 .

(i) When the report under subsection (b) of this section is filed, the wholesaler shall remit to the secretary with the report ninety-eight percent (98%) of the tax due for the previous month.

(ii) The discount of two percent (2%) under subdivision (c)(1)(A)(i) of this section does not apply to taxes due under § 26-57-804 or § 26-57-805 .

(B) If the stamps deputy fails to remit the tax on or before the twentieth day of each applicable month, the wholesaler forfeits his or her claim to the discount described in subdivision (c)(1)(A) of this section, and the wholesaler shall remit to the secretary one hundred percent (100%) of the amount of tax due, plus any penalty or interest due.

(2) If the payment of any tax due becomes delinquent, the taxpayer shall remit the full amount of the tax due plus penalty.

(d) (1) The secretary may add a penalty of ten percent (10%) of the tax due to the tax due for the failure to file a report or for the failure to remit the taxes at the time required, or for both. (2) If the secretary determines there has been an attempt to evade the tax, a penalty of not more than fifty percent (50%) of the tax due shall be added to the tax due.

(1) The secretary may add a penalty of ten percent (10%) of the tax due to the tax due for the failure to file a report or for the failure to remit the taxes at the time required, or for both.

(2) If the secretary determines there has been an attempt to evade the tax, a penalty of not more than fifty percent (50%) of the tax due shall be added to the tax due.

(e) (1) (A) In computing the amount of tax due under this subchapter and any act supplemental to this subchapter, a wholesaler may deduct the cost of cigarette tax stamps and tobacco taxes lost through bad debts. (B) Any deduction taken or refund paid attributable to bad debts shall not include interest. (C) A bad debt must be deducted within three (3) years of the date of the sale for which the debt was incurred. (D) If a deduction is taken for a bad debt and the taxpayer subsequently collects the debt in whole or in part, the tax on the amount so collected shall be paid and reported on the next return due after the collection. (2) (A) As used in this section, "bad debt" means any cigarette or tobacco tax that the wholesaler legally claims as a bad debt deduction for federal income tax purposes. (B) "Bad debt" includes without limitation a worthless check, a worthless credit card payment, and an uncollectible credit account. (C) "Bad debt" does not include financing charges or interest, an uncollectible amount on property that remains in the possession of the taxpayer or vendor until the full purchase price is paid, expenses incurred in attempting to collect any debt, a debt sold or assigned to a third party for collection, and repossessed property.

(1) (A) In computing the amount of tax due under this subchapter and any act supplemental to this subchapter, a wholesaler may deduct the cost of cigarette tax stamps and tobacco taxes lost through bad debts. (B) Any deduction taken or refund paid attributable to bad debts shall not include interest. (C) A bad debt must be deducted within three (3) years of the date of the sale for which the debt was incurred. (D) If a deduction is taken for a bad debt and the taxpayer subsequently collects the debt in whole or in part, the tax on the amount so collected shall be paid and reported on the next return due after the collection.

(A) In computing the amount of tax due under this subchapter and any act supplemental to this subchapter, a wholesaler may deduct the cost of cigarette tax stamps and tobacco taxes lost through bad debts.

(B) Any deduction taken or refund paid attributable to bad debts shall not include interest.

(C) A bad debt must be deducted within three (3) years of the date of the sale for which the debt was incurred.

(D) If a deduction is taken for a bad debt and the taxpayer subsequently collects the debt in whole or in part, the tax on the amount so collected shall be paid and reported on the next return due after the collection.

(2) (A) As used in this section, "bad debt" means any cigarette or tobacco tax that the wholesaler legally claims as a bad debt deduction for federal income tax purposes. (B) "Bad debt" includes without limitation a worthless check, a worthless credit card payment, and an uncollectible credit account. (C) "Bad debt" does not include financing charges or interest, an uncollectible amount on property that remains in the possession of the taxpayer or vendor until the full purchase price is paid, expenses incurred in attempting to collect any debt, a debt sold or assigned to a third party for collection, and repossessed property.

(A) As used in this section, "bad debt" means any cigarette or tobacco tax that the wholesaler legally claims as a bad debt deduction for federal income tax purposes.

(B) "Bad debt" includes without limitation a worthless check, a worthless credit card payment, and an uncollectible credit account.

(C) "Bad debt" does not include financing charges or interest, an uncollectible amount on property that remains in the possession of the taxpayer or vendor until the full purchase price is paid, expenses incurred in attempting to collect any debt, a debt sold or assigned to a third party for collection, and repossessed property.

Amended by Act 2021, No. 483,§ 16, eff. 7/28/2021.

Amended by Act 2019, No. 1071,§ 11, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4111, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4110, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4109, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4108, eff. 7/1/2019.

Acts 1977, No. 546, § 8; A.S.A. 1947, § 84-4508; Acts 1993, No. 495, § 1; 1997, No. 434, § 7; 1997, No. 1337, § 5; 1999, No. 1246, § 2; 2009, No. 655, § 70.
Ark. Code Ann. § 26-28-101 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-101
Form of tax books
Status: in_force

The preparer of the tax books shall make out in books prepared for that purpose a complete list or schedule of all the taxable property in his or her county and the value of the taxable property as equalized and arranged in the following form: (1) Each separate tract of real property in the county shall be contained in lines opposite the names of the owners arranged in numerical order, and the tracts may be arranged further by school district and city; and (2) The aggregate value of personal property of each person, company, or corporation within each county shall be placed in a column opposite the name of the owner, person, company, or corporation in whose name it is listed in alphabetical order, and the personal property may be arranged further by school district and city. Acts 1883, No. 114, § 87, p. 199; C. & M. Dig., § 10009; Pope's Dig., § 13757; A.S.A. 1947, § 84-801; Acts 2003, No. 295, § 1.

The preparer of the tax books shall make out in books prepared for that purpose a complete list or schedule of all the taxable property in his or her county and the value of the taxable property as equalized and arranged in the following form:

(1) Each separate tract of real property in the county shall be contained in lines opposite the names of the owners arranged in numerical order, and the tracts may be arranged further by school district and city; and

(2) The aggregate value of personal property of each person, company, or corporation within each county shall be placed in a column opposite the name of the owner, person, company, or corporation in whose name it is listed in alphabetical order, and the personal property may be arranged further by school district and city.

Acts 1883, No. 114, § 87, p. 199; C. & M. Dig., § 10009; Pope's Dig., § 13757; A.S.A. 1947, § 84-801; Acts 2003, No. 295, § 1.
Ark. Code Ann. § 26-75-606 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-606
Use of funds collected
Status: in_force

(a) (1) (A) In the manner as shall be determined by the municipal advertising and promotion commission, all funds credited to the city advertising and promotion fund pursuant to this subchapter shall be used for the: (i) Advertising and promoting of the city and its environs; (ii) Construction, reconstruction, extension, equipment, improvement, maintenance, repair, and operation of a convention center; (iii) Operation of tourist promotion facilities in the city or the county where the city is located if the city owns an interest in the convention center or facility, and facilities necessary for, supporting, or otherwise pertaining to, a convention center; or (iv) Payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter. (B) The commission may engage such personnel and agencies and incur such administrative costs as it deems necessary to conduct its business. (2) (A) The commission is the body that determines the use of the city advertising and promotion fund. (B) Pursuant to this section, if the commission determines that funding of the arts is necessary for or supporting of its city's advertising and promotion endeavors, the commission may use its funds derived from the hotel and restaurant tax. (3) (A) The commission may purchase, own, operate, sell, lease, contract, or otherwise deal in or dispose of real property, buildings, improvements, or facilities of any nature in accordance with this subchapter. (B) If the commission is dissolved, the city shall assume the authority under subdivision (a)(3)(A) of this section. (b) (1) (A) Any city of the first class that may levy and does levy a tax pursuant to this subchapter may use or pledge all or any part of the revenues derived from the tax for the purposes prescribed in this subchapter or for the operation of tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities or for the retirement of bonds issued for the establishment and operation of other tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities. (B) These revenues shall be used or pledged for the purposes authorized in this subsection only upon approval of the commission created pursuant to this subchapter. (2) Funds credited to the city advertising and promotion fund pursuant to this subchapter may be used, spent, or pledged by the commission, in addition to all other purposes prescribed in this subchapter, on and for the construction, reconstruction, repair, maintenance, improvement, equipping, and operation of public recreation facilities in the city or the county where the city is located if the city owns an interest in the center or facility, including, but not limited to, facilities constituting city parks and also for the payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter in the manner as shall be determined by the commission for the purpose of such payment. (c) (1) All local taxes levied as authorized in § 26-75-602(a) shall be credited to the city advertising and promotion fund and shall be used for the purposes described in subsections (a) and (b) of this section. (2) The taxes shall not be used: (A) For general capital improvements within the city or county; (B) For the costs associated with the general operation of the city or county; or (C) For general subsidy of any civic group or the chamber of commerce. (3) However, the commission may contract with such groups to provide to the commission actual services that are connected with tourism events or conventions. (4) The authorization and limitations contained in this subsection shall be reasonably construed so as to provide funds for promoting and encouraging tourism and conventions while not allowing such special revenues to be utilized for expenditures that are normally paid from general revenues of the city. Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; 1977, No. 178, § 2; 1981, No. 20, § 2; 1983, No. 821, § 1; A.S.A. 1947, §§ 19-4617, 19-4617.1; Acts 1989, No. 626, § 3; 1989, No. 650, § 1; 1991, No. 726, § 2; 1991, No. 1178, § 1; 1993, No. 347, § 2; 1993, No. 364, §§ 4-6; 2005, No. 2241, § 1; 2007, No. 390, § 1.

(a) (1) (A) In the manner as shall be determined by the municipal advertising and promotion commission, all funds credited to the city advertising and promotion fund pursuant to this subchapter shall be used for the: (i) Advertising and promoting of the city and its environs; (ii) Construction, reconstruction, extension, equipment, improvement, maintenance, repair, and operation of a convention center; (iii) Operation of tourist promotion facilities in the city or the county where the city is located if the city owns an interest in the convention center or facility, and facilities necessary for, supporting, or otherwise pertaining to, a convention center; or (iv) Payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter. (B) The commission may engage such personnel and agencies and incur such administrative costs as it deems necessary to conduct its business. (2) (A) The commission is the body that determines the use of the city advertising and promotion fund. (B) Pursuant to this section, if the commission determines that funding of the arts is necessary for or supporting of its city's advertising and promotion endeavors, the commission may use its funds derived from the hotel and restaurant tax. (3) (A) The commission may purchase, own, operate, sell, lease, contract, or otherwise deal in or dispose of real property, buildings, improvements, or facilities of any nature in accordance with this subchapter. (B) If the commission is dissolved, the city shall assume the authority under subdivision (a)(3)(A) of this section.

(1) (A) In the manner as shall be determined by the municipal advertising and promotion commission, all funds credited to the city advertising and promotion fund pursuant to this subchapter shall be used for the: (i) Advertising and promoting of the city and its environs; (ii) Construction, reconstruction, extension, equipment, improvement, maintenance, repair, and operation of a convention center; (iii) Operation of tourist promotion facilities in the city or the county where the city is located if the city owns an interest in the convention center or facility, and facilities necessary for, supporting, or otherwise pertaining to, a convention center; or (iv) Payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter. (B) The commission may engage such personnel and agencies and incur such administrative costs as it deems necessary to conduct its business.

(A) In the manner as shall be determined by the municipal advertising and promotion commission, all funds credited to the city advertising and promotion fund pursuant to this subchapter shall be used for the: (i) Advertising and promoting of the city and its environs; (ii) Construction, reconstruction, extension, equipment, improvement, maintenance, repair, and operation of a convention center; (iii) Operation of tourist promotion facilities in the city or the county where the city is located if the city owns an interest in the convention center or facility, and facilities necessary for, supporting, or otherwise pertaining to, a convention center; or (iv) Payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter.

(i) Advertising and promoting of the city and its environs;

(ii) Construction, reconstruction, extension, equipment, improvement, maintenance, repair, and operation of a convention center;

(iii) Operation of tourist promotion facilities in the city or the county where the city is located if the city owns an interest in the convention center or facility, and facilities necessary for, supporting, or otherwise pertaining to, a convention center; or

(iv) Payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter.

(B) The commission may engage such personnel and agencies and incur such administrative costs as it deems necessary to conduct its business.

(2) (A) The commission is the body that determines the use of the city advertising and promotion fund. (B) Pursuant to this section, if the commission determines that funding of the arts is necessary for or supporting of its city's advertising and promotion endeavors, the commission may use its funds derived from the hotel and restaurant tax.

(A) The commission is the body that determines the use of the city advertising and promotion fund.

(B) Pursuant to this section, if the commission determines that funding of the arts is necessary for or supporting of its city's advertising and promotion endeavors, the commission may use its funds derived from the hotel and restaurant tax.

(3) (A) The commission may purchase, own, operate, sell, lease, contract, or otherwise deal in or dispose of real property, buildings, improvements, or facilities of any nature in accordance with this subchapter. (B) If the commission is dissolved, the city shall assume the authority under subdivision (a)(3)(A) of this section.

(A) The commission may purchase, own, operate, sell, lease, contract, or otherwise deal in or dispose of real property, buildings, improvements, or facilities of any nature in accordance with this subchapter.

(B) If the commission is dissolved, the city shall assume the authority under subdivision (a)(3)(A) of this section.

(b) (1) (A) Any city of the first class that may levy and does levy a tax pursuant to this subchapter may use or pledge all or any part of the revenues derived from the tax for the purposes prescribed in this subchapter or for the operation of tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities or for the retirement of bonds issued for the establishment and operation of other tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities. (B) These revenues shall be used or pledged for the purposes authorized in this subsection only upon approval of the commission created pursuant to this subchapter. (2) Funds credited to the city advertising and promotion fund pursuant to this subchapter may be used, spent, or pledged by the commission, in addition to all other purposes prescribed in this subchapter, on and for the construction, reconstruction, repair, maintenance, improvement, equipping, and operation of public recreation facilities in the city or the county where the city is located if the city owns an interest in the center or facility, including, but not limited to, facilities constituting city parks and also for the payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter in the manner as shall be determined by the commission for the purpose of such payment.

(1) (A) Any city of the first class that may levy and does levy a tax pursuant to this subchapter may use or pledge all or any part of the revenues derived from the tax for the purposes prescribed in this subchapter or for the operation of tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities or for the retirement of bonds issued for the establishment and operation of other tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities. (B) These revenues shall be used or pledged for the purposes authorized in this subsection only upon approval of the commission created pursuant to this subchapter.

(A) Any city of the first class that may levy and does levy a tax pursuant to this subchapter may use or pledge all or any part of the revenues derived from the tax for the purposes prescribed in this subchapter or for the operation of tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities or for the retirement of bonds issued for the establishment and operation of other tourist-oriented facilities, including, but not limited to, theme parks and other family entertainment facilities.

(B) These revenues shall be used or pledged for the purposes authorized in this subsection only upon approval of the commission created pursuant to this subchapter.

(2) Funds credited to the city advertising and promotion fund pursuant to this subchapter may be used, spent, or pledged by the commission, in addition to all other purposes prescribed in this subchapter, on and for the construction, reconstruction, repair, maintenance, improvement, equipping, and operation of public recreation facilities in the city or the county where the city is located if the city owns an interest in the center or facility, including, but not limited to, facilities constituting city parks and also for the payment of the principal of, interest on, and fees and expenses in connection with bonds as provided in this subchapter in the manner as shall be determined by the commission for the purpose of such payment.

(c) (1) All local taxes levied as authorized in § 26-75-602(a) shall be credited to the city advertising and promotion fund and shall be used for the purposes described in subsections (a) and (b) of this section. (2) The taxes shall not be used: (A) For general capital improvements within the city or county; (B) For the costs associated with the general operation of the city or county; or (C) For general subsidy of any civic group or the chamber of commerce. (3) However, the commission may contract with such groups to provide to the commission actual services that are connected with tourism events or conventions. (4) The authorization and limitations contained in this subsection shall be reasonably construed so as to provide funds for promoting and encouraging tourism and conventions while not allowing such special revenues to be utilized for expenditures that are normally paid from general revenues of the city.

(1) All local taxes levied as authorized in § 26-75-602(a) shall be credited to the city advertising and promotion fund and shall be used for the purposes described in subsections (a) and (b) of this section.

(2) The taxes shall not be used: (A) For general capital improvements within the city or county; (B) For the costs associated with the general operation of the city or county; or (C) For general subsidy of any civic group or the chamber of commerce.

(A) For general capital improvements within the city or county;

(B) For the costs associated with the general operation of the city or county; or

(C) For general subsidy of any civic group or the chamber of commerce.

(3) However, the commission may contract with such groups to provide to the commission actual services that are connected with tourism events or conventions.

(4) The authorization and limitations contained in this subsection shall be reasonably construed so as to provide funds for promoting and encouraging tourism and conventions while not allowing such special revenues to be utilized for expenditures that are normally paid from general revenues of the city.

Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; 1977, No. 178, § 2; 1981, No. 20, § 2; 1983, No. 821, § 1; A.S.A. 1947, §§ 19-4617, 19-4617.1; Acts 1989, No. 626, § 3; 1989, No. 650, § 1; 1991, No. 726, § 2; 1991, No. 1178, § 1; 1993, No. 347, § 2; 1993, No. 364, §§ 4-6; 2005, No. 2241, § 1; 2007, No. 390, § 1.
Ark. Code Ann. § 26-21-108 — AR Code / Title 26 / Chapter 21 / Section 26-21-108
Returns and remittance of funds
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall promulgate rules to provide: (1) An alternative method for making payments if an electronic funds transfer fails on its due date; and (2) A rounding algorithm for sales or use tax computation. (b) (1) The Department of Finance and Administration shall develop a simplified electronic return to be used for all state and local sales and use taxes levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The department shall provide a separate reporting form for any other special or miscellaneous excise taxes so as not to violate the agreement. (3) The department shall allow all sellers, whether or not the seller is registered under the agreement, to file a simplified electronic return. (4) A model 4 seller that does not have a legal requirement to register in Arkansas is not required to submit information relating to exempt sales on the simplified electronic return. (5) A seller that elects to file a simplified electronic return shall give at least a three-month notice of the seller's intent to discontinue filing a simplified electronic return. (c) The department shall allow a seller to elect to compute the sales or use tax due on a transaction on an item or an invoice basis and shall allow the rounding rule to be applied to the aggregated state and local sales or use taxes. (d) (1) A seller that is registered under the agreement and indicated at the time of registration that it does not anticipate making a sale that would be sourced to Arkansas is not required to file a return. (2) If the seller makes a taxable sale sourced to Arkansas, the seller shall file a return on or before the twentieth day of the month following the sale. (e) (1) A seller registered under the agreement that does not have a legal requirement to register in Arkansas shall be given a minimum of thirty (30) days' notice before the department establishes a tax liability based solely on the seller's failure to timely file. (2) However, the department may establish a tax liability based solely on a seller's failure to timely file if the seller has a history of nonfiling or late filing. Amended by Act 2019, No. 910,§ 3676, eff. 7/1/2019. Acts 2005, No. 2163, § 1; 2007, No. 181, § 7; 2011, No. 291, § 6.

(a) The Secretary of the Department of Finance and Administration shall promulgate rules to provide: (1) An alternative method for making payments if an electronic funds transfer fails on its due date; and (2) A rounding algorithm for sales or use tax computation.

(1) An alternative method for making payments if an electronic funds transfer fails on its due date; and

(2) A rounding algorithm for sales or use tax computation.

(b) (1) The Department of Finance and Administration shall develop a simplified electronic return to be used for all state and local sales and use taxes levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (2) The department shall provide a separate reporting form for any other special or miscellaneous excise taxes so as not to violate the agreement. (3) The department shall allow all sellers, whether or not the seller is registered under the agreement, to file a simplified electronic return. (4) A model 4 seller that does not have a legal requirement to register in Arkansas is not required to submit information relating to exempt sales on the simplified electronic return. (5) A seller that elects to file a simplified electronic return shall give at least a three-month notice of the seller's intent to discontinue filing a simplified electronic return.

(1) The Department of Finance and Administration shall develop a simplified electronic return to be used for all state and local sales and use taxes levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

(2) The department shall provide a separate reporting form for any other special or miscellaneous excise taxes so as not to violate the agreement.

(3) The department shall allow all sellers, whether or not the seller is registered under the agreement, to file a simplified electronic return.

(4) A model 4 seller that does not have a legal requirement to register in Arkansas is not required to submit information relating to exempt sales on the simplified electronic return.

(5) A seller that elects to file a simplified electronic return shall give at least a three-month notice of the seller's intent to discontinue filing a simplified electronic return.

(c) The department shall allow a seller to elect to compute the sales or use tax due on a transaction on an item or an invoice basis and shall allow the rounding rule to be applied to the aggregated state and local sales or use taxes.

(d) (1) A seller that is registered under the agreement and indicated at the time of registration that it does not anticipate making a sale that would be sourced to Arkansas is not required to file a return. (2) If the seller makes a taxable sale sourced to Arkansas, the seller shall file a return on or before the twentieth day of the month following the sale.

(1) A seller that is registered under the agreement and indicated at the time of registration that it does not anticipate making a sale that would be sourced to Arkansas is not required to file a return.

(2) If the seller makes a taxable sale sourced to Arkansas, the seller shall file a return on or before the twentieth day of the month following the sale.

(e) (1) A seller registered under the agreement that does not have a legal requirement to register in Arkansas shall be given a minimum of thirty (30) days' notice before the department establishes a tax liability based solely on the seller's failure to timely file. (2) However, the department may establish a tax liability based solely on a seller's failure to timely file if the seller has a history of nonfiling or late filing.

(1) A seller registered under the agreement that does not have a legal requirement to register in Arkansas shall be given a minimum of thirty (30) days' notice before the department establishes a tax liability based solely on the seller's failure to timely file.

(2) However, the department may establish a tax liability based solely on a seller's failure to timely file if the seller has a history of nonfiling or late filing.

Amended by Act 2019, No. 910,§ 3676, eff. 7/1/2019.

Acts 2005, No. 2163, § 1; 2007, No. 181, § 7; 2011, No. 291, § 6.
Ark. Code Ann. § 26-26-902 — AR Code / Title 26 / Chapter 26 / Subchapter 9 / Section 26-26-902
Oath of one listing
Status: in_force

(a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath: "You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property." (b) Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under § 26-26-1114 or where the county assessor lists the property for the property owner as permitted in § 26-26-903 . Acts 1929, No. 111, § 1; Pope's Dig., § 13667; A.S.A. 1947, § 84-419; Acts 1991, No. 291, § 3.

(a) The county assessors, deputy county assessors, and Arkansas Public Service Commission, or any other officer charged under the law with assessing taxes, shall, when each and every person presents himself or herself to make and prepare a property list, administer the following oath: "You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property."

"You do solemnly swear that you will well and truly answer all questions that may be asked of you touching on the assessment of your property."

(b) Provided, however, this oath shall not be required of any individual assessing his or her real or personal property by telephone under § 26-26-1114 or where the county assessor lists the property for the property owner as permitted in § 26-26-903 .

Acts 1929, No. 111, § 1; Pope's Dig., § 13667; A.S.A. 1947, § 84-419; Acts 1991, No. 291, § 3.