Ark. Code Ann. § 26-18-809 — AR Code / Title 26 / Chapter 18 / Subchapter 8 / Section 26-18-809
Civil damages for certain unauthorized collection actions
Status: in_force

(a) In General. If, in connection with any collection of state tax with respect to a taxpayer, any employee of the Revenue Division of the Department of Finance and Administration, recklessly or intentionally disregards any provision of this title, or any rule promulgated under this title, such taxpayer may bring a civil action for damages against the Secretary of the Department of Finance and Administration. Except as provided in § 26-18-808 , such civil action shall be the exclusive remedy for recovering damages resulting from such actions. (b) Damages. In any action brought under subsection (a) of this section, upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of ten thousand dollars ($10,000) or the sum of: (1) Actual, direct economic damages sustained by the plaintiff as a proximate result of the reckless or intentional actions of the officer or employee; and (2) The costs of the action. (c) Limitations. (1) Requirement that Administrative Remedies Be Exhausted. A judgment for damages shall not be awarded under subsection (b) of this section unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff within the division. (2) Mitigation of Damages. The amount of damages awarded under subdivision (b)(1) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff. (3) Period for Bringing Action. Notwithstanding any other provision of law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within two (2) years after the date the right of action accrues. (d) Damages for Frivolous or Groundless Claims. Whenever it appears to the court that the taxpayer's position in proceedings before the court instituted or maintained by such taxpayer under this section, is frivolous or groundless, then damages in an amount not in excess of ten thousand dollars ($10,000) shall be awarded to the Department of Finance and Administration by the court in the court's decision. Damages so awarded shall be assessed at the same time as the decision and shall be paid upon notice and demand from the secretary. Amended by Act 2019, No. 315,§ 2946, eff. 7/24/2019. Acts 1989, No. 590, § 1.

(a) In General. If, in connection with any collection of state tax with respect to a taxpayer, any employee of the Revenue Division of the Department of Finance and Administration, recklessly or intentionally disregards any provision of this title, or any rule promulgated under this title, such taxpayer may bring a civil action for damages against the Secretary of the Department of Finance and Administration. Except as provided in § 26-18-808 , such civil action shall be the exclusive remedy for recovering damages resulting from such actions.

(b) Damages. In any action brought under subsection (a) of this section, upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of ten thousand dollars ($10,000) or the sum of: (1) Actual, direct economic damages sustained by the plaintiff as a proximate result of the reckless or intentional actions of the officer or employee; and (2) The costs of the action.

(1) Actual, direct economic damages sustained by the plaintiff as a proximate result of the reckless or intentional actions of the officer or employee; and

(2) The costs of the action.

(c) Limitations. (1) Requirement that Administrative Remedies Be Exhausted. A judgment for damages shall not be awarded under subsection (b) of this section unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff within the division. (2) Mitigation of Damages. The amount of damages awarded under subdivision (b)(1) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff. (3) Period for Bringing Action. Notwithstanding any other provision of law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within two (2) years after the date the right of action accrues.

(1) Requirement that Administrative Remedies Be Exhausted. A judgment for damages shall not be awarded under subsection (b) of this section unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff within the division.

(2) Mitigation of Damages. The amount of damages awarded under subdivision (b)(1) of this section shall be reduced by the amount of such damages which could have reasonably been mitigated by the plaintiff.

(3) Period for Bringing Action. Notwithstanding any other provision of law, an action to enforce liability created under this section may be brought without regard to the amount in controversy and may be brought only within two (2) years after the date the right of action accrues.

(d) Damages for Frivolous or Groundless Claims. Whenever it appears to the court that the taxpayer's position in proceedings before the court instituted or maintained by such taxpayer under this section, is frivolous or groundless, then damages in an amount not in excess of ten thousand dollars ($10,000) shall be awarded to the Department of Finance and Administration by the court in the court's decision. Damages so awarded shall be assessed at the same time as the decision and shall be paid upon notice and demand from the secretary.

Amended by Act 2019, No. 315,§ 2946, eff. 7/24/2019.

Acts 1989, No. 590, § 1.
Ark. Code Ann. § 26-73-109 — AR Code / Title 26 / Chapter 73 / Subchapter 1 / Section 26-73-109
Tax information exchange agreements
Status: in_force

(a) (1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the: (i) Internal Revenue Service; (ii) Secretary of the Department of Finance and Administration; or (iii) Tax administrator of another state or political subdivision. (B) Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws. (2) In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary. (b) Any person who sells or unlawfully divulges to another person or organization any information acquired through the collection of a tax levied under authority of this subchapter is guilty of a Class A misdemeanor and subject to the penalties therefor as defined in the Arkansas Criminal Code. Amended by Act 2019, No. 910,§ 4365, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4364, eff. 7/1/2019. Acts 1977, No. 942, § 9; A.S.A. 1947, § 17-2008.

(a) (1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the: (i) Internal Revenue Service; (ii) Secretary of the Department of Finance and Administration; or (iii) Tax administrator of another state or political subdivision. (B) Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws. (2) In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary.

(1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the: (i) Internal Revenue Service; (ii) Secretary of the Department of Finance and Administration; or (iii) Tax administrator of another state or political subdivision. (B) Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws.

(A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the: (i) Internal Revenue Service; (ii) Secretary of the Department of Finance and Administration; or (iii) Tax administrator of another state or political subdivision.

(i) Internal Revenue Service;

(ii) Secretary of the Department of Finance and Administration; or

(iii) Tax administrator of another state or political subdivision.

(B) Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws.

(2) In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary.

(b) Any person who sells or unlawfully divulges to another person or organization any information acquired through the collection of a tax levied under authority of this subchapter is guilty of a Class A misdemeanor and subject to the penalties therefor as defined in the Arkansas Criminal Code.

Amended by Act 2019, No. 910,§ 4365, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4364, eff. 7/1/2019.

Acts 1977, No. 942, § 9; A.S.A. 1947, § 17-2008.
Ark. Code Ann. § 26-81-107 — AR Code / Title 26 / Chapter 81 / Section 26-81-107
Record of collections - Deposit with the Treasurer of State
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to this chapter and other subchapters authorizing county sales and use tax in each county and shall deposit all such revenues with the Treasurer of State. (b) (1) Upon receipt of the funds, the Treasurer of State shall deduct three percent (3%) of the funds as a charge by the state for its services as specified in this chapter and shall credit the three percent (3%) to the Constitutional Officers Fund and the State Central Services Fund. (2) In addition, the Treasurer of State is authorized to retain in the Local Sales and Use Tax Trust Fund an amount not to exceed five percent (5%) of the total amount received from the tax levied by each county, to be used by the Treasurer of State to: (A) Make remittances to the county for rebates made by the county for taxes, if any, in excess of amounts specified by the particular county ordinances paid by a taxpayer; (B) Make refunds for overpayment of the taxes; and (C) Redeem dishonored checks and drafts received and deposited into the Local Sales and Use Tax Trust Fund. (c) (1) Except as set forth in subsections (d) and (e) of this section, all funds received by the Treasurer of State from the sales tax levied by each county after deducting the three percent (3%) for the Constitutional Officers Fund and the State Central Services Fund shall be deposited into the Local Sales and Use Tax Trust Fund and shall be credited to the account of the county in which collected. (2) (A) The Treasurer of State shall transmit monthly to the county treasurer and to the municipal treasurer of each municipality located in a county levying the tax authorized in this chapter its per capita share of the moneys received by the Treasurer of State from the tax levied by the county and credited to the account of the county in the Local Sales and Use Tax Trust Fund. (B) The county treasurer of any county that has levied a sales and use tax pursuant to this chapter and that rebates taxes paid in excess of a specified amount shall monthly certify to the Treasurer of State the total amount of rebates paid since the preceding certification, and the Treasurer of State shall remit that amount to the county treasurer from the Local Sales and Use Tax Trust Fund. (d) (1) Except for revenue collected under subdivision (d)(2) of this section, money collected that is derived from a tax on aviation fuel levied by a county where a regional airport as described by the Regional Airport Act, § 14-362-101 et seq., is located shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the regional airport, subject to the charges by the state for its services as specified in this section. (2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this subsection. (e) Money collected that is derived from a tax on aviation fuel levied by a county that is not dedicated to a specific purpose and may legally be used for any lawful purpose shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the county and transmitted directly to the publicly owned airport where the aviation fuel was sold, subject to the charges by the state for its services as specified in this section. Amended by Act 2019, No. 910,§ 4463, eff. 7/1/2019. Acts 1991, No. 738, § 10; 1997, No. 1176, § 18; 2003, No. 1273, §§ 73, 74; 2007, No. 166, §§ 7, 8; 2009, No. 840, §§ 9, 10.

(a) The Secretary of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to this chapter and other subchapters authorizing county sales and use tax in each county and shall deposit all such revenues with the Treasurer of State.

(b) (1) Upon receipt of the funds, the Treasurer of State shall deduct three percent (3%) of the funds as a charge by the state for its services as specified in this chapter and shall credit the three percent (3%) to the Constitutional Officers Fund and the State Central Services Fund. (2) In addition, the Treasurer of State is authorized to retain in the Local Sales and Use Tax Trust Fund an amount not to exceed five percent (5%) of the total amount received from the tax levied by each county, to be used by the Treasurer of State to: (A) Make remittances to the county for rebates made by the county for taxes, if any, in excess of amounts specified by the particular county ordinances paid by a taxpayer; (B) Make refunds for overpayment of the taxes; and (C) Redeem dishonored checks and drafts received and deposited into the Local Sales and Use Tax Trust Fund.

(1) Upon receipt of the funds, the Treasurer of State shall deduct three percent (3%) of the funds as a charge by the state for its services as specified in this chapter and shall credit the three percent (3%) to the Constitutional Officers Fund and the State Central Services Fund.

(2) In addition, the Treasurer of State is authorized to retain in the Local Sales and Use Tax Trust Fund an amount not to exceed five percent (5%) of the total amount received from the tax levied by each county, to be used by the Treasurer of State to: (A) Make remittances to the county for rebates made by the county for taxes, if any, in excess of amounts specified by the particular county ordinances paid by a taxpayer; (B) Make refunds for overpayment of the taxes; and (C) Redeem dishonored checks and drafts received and deposited into the Local Sales and Use Tax Trust Fund.

(A) Make remittances to the county for rebates made by the county for taxes, if any, in excess of amounts specified by the particular county ordinances paid by a taxpayer;

(B) Make refunds for overpayment of the taxes; and

(C) Redeem dishonored checks and drafts received and deposited into the Local Sales and Use Tax Trust Fund.

(c) (1) Except as set forth in subsections (d) and (e) of this section, all funds received by the Treasurer of State from the sales tax levied by each county after deducting the three percent (3%) for the Constitutional Officers Fund and the State Central Services Fund shall be deposited into the Local Sales and Use Tax Trust Fund and shall be credited to the account of the county in which collected. (2) (A) The Treasurer of State shall transmit monthly to the county treasurer and to the municipal treasurer of each municipality located in a county levying the tax authorized in this chapter its per capita share of the moneys received by the Treasurer of State from the tax levied by the county and credited to the account of the county in the Local Sales and Use Tax Trust Fund. (B) The county treasurer of any county that has levied a sales and use tax pursuant to this chapter and that rebates taxes paid in excess of a specified amount shall monthly certify to the Treasurer of State the total amount of rebates paid since the preceding certification, and the Treasurer of State shall remit that amount to the county treasurer from the Local Sales and Use Tax Trust Fund.

(1) Except as set forth in subsections (d) and (e) of this section, all funds received by the Treasurer of State from the sales tax levied by each county after deducting the three percent (3%) for the Constitutional Officers Fund and the State Central Services Fund shall be deposited into the Local Sales and Use Tax Trust Fund and shall be credited to the account of the county in which collected.

(2) (A) The Treasurer of State shall transmit monthly to the county treasurer and to the municipal treasurer of each municipality located in a county levying the tax authorized in this chapter its per capita share of the moneys received by the Treasurer of State from the tax levied by the county and credited to the account of the county in the Local Sales and Use Tax Trust Fund. (B) The county treasurer of any county that has levied a sales and use tax pursuant to this chapter and that rebates taxes paid in excess of a specified amount shall monthly certify to the Treasurer of State the total amount of rebates paid since the preceding certification, and the Treasurer of State shall remit that amount to the county treasurer from the Local Sales and Use Tax Trust Fund.

(A) The Treasurer of State shall transmit monthly to the county treasurer and to the municipal treasurer of each municipality located in a county levying the tax authorized in this chapter its per capita share of the moneys received by the Treasurer of State from the tax levied by the county and credited to the account of the county in the Local Sales and Use Tax Trust Fund.

(B) The county treasurer of any county that has levied a sales and use tax pursuant to this chapter and that rebates taxes paid in excess of a specified amount shall monthly certify to the Treasurer of State the total amount of rebates paid since the preceding certification, and the Treasurer of State shall remit that amount to the county treasurer from the Local Sales and Use Tax Trust Fund.

(d) (1) Except for revenue collected under subdivision (d)(2) of this section, money collected that is derived from a tax on aviation fuel levied by a county where a regional airport as described by the Regional Airport Act, § 14-362-101 et seq., is located shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the regional airport, subject to the charges by the state for its services as specified in this section. (2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this subsection.

(1) Except for revenue collected under subdivision (d)(2) of this section, money collected that is derived from a tax on aviation fuel levied by a county where a regional airport as described by the Regional Airport Act, § 14-362-101 et seq., is located shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the regional airport, subject to the charges by the state for its services as specified in this section.

(2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this subsection.

(e) Money collected that is derived from a tax on aviation fuel levied by a county that is not dedicated to a specific purpose and may legally be used for any lawful purpose shall not be deposited into the State Treasury but shall be deposited as cash funds by the Treasurer of State into a bank or banks designated by the county and transmitted directly to the publicly owned airport where the aviation fuel was sold, subject to the charges by the state for its services as specified in this section.

Amended by Act 2019, No. 910,§ 4463, eff. 7/1/2019.

Acts 1991, No. 738, § 10; 1997, No. 1176, § 18; 2003, No. 1273, §§ 73, 74; 2007, No. 166, §§ 7, 8; 2009, No. 840, §§ 9, 10.
Ark. Code Ann. § 26-38-208 — AR Code / Title 26 / Chapter 38 / Subchapter 2 / Section 26-38-208
Severed mineral rights
Status: in_force

(a) (1) Subject to the additional requirements of this section, this subchapter applies to severed mineral interests that are forfeited and conveyed to the state for the nonpayment of taxes. (2) As used in this subchapter, "real property", "parcel", "parcels", or "parcel of real property" includes without limitation a severed mineral interest. (b) (1) Upon filing a suit to confirm title in severed mineral interests, the plaintiff shall: (A) Undertake a search of the records listed in § 18-60-502 to identify persons entitled to notice; and (B) Provide notice to all persons that have or claim to have an interest in the severed mineral interests. (2) The interested persons shall be: (A) Summoned as defendants in the case; and (B) Served in the manner required for other civil actions. (3) At a minimum, the following persons shall be made defendants in a suit to confirm title to severed mineral interests: (A) All lessors and lessees identified in a recorded and unreleased oil, gas, or mineral lease pertaining to the severed mineral interests; (B) All persons identified in the county real estate or county tax records as an owner of the severed mineral interests immediately before forfeiture of the severed mineral interests for nonpayment of taxes; and (C) All heirs, successors, and assigns of the persons described in subdivision (b)(3)(A) or subdivision (b)(3)(B) of this section, if the persons are deceased or have assigned or otherwise transferred their interest in the severed mineral interests. (c) (1) In any suit to confirm title in severed mineral interests, proof that the forfeiture or conveyance sought to be confirmed is void and not merely voidable is a conclusive defense to the suit. (2) Proof that the forfeiture or conveyance sought to be confirmed is merely voidable but not void shall be considered by the court and determined on the facts as justice and equity requires. Amended by Act 2013, No. 1135,§ 7, eff. 8/16/2013. Acts 1993, No. 646, § 8; 2011, No. 1133, § 6.

(a) (1) Subject to the additional requirements of this section, this subchapter applies to severed mineral interests that are forfeited and conveyed to the state for the nonpayment of taxes. (2) As used in this subchapter, "real property", "parcel", "parcels", or "parcel of real property" includes without limitation a severed mineral interest.

(1) Subject to the additional requirements of this section, this subchapter applies to severed mineral interests that are forfeited and conveyed to the state for the nonpayment of taxes.

(2) As used in this subchapter, "real property", "parcel", "parcels", or "parcel of real property" includes without limitation a severed mineral interest.

(b) (1) Upon filing a suit to confirm title in severed mineral interests, the plaintiff shall: (A) Undertake a search of the records listed in § 18-60-502 to identify persons entitled to notice; and (B) Provide notice to all persons that have or claim to have an interest in the severed mineral interests. (2) The interested persons shall be: (A) Summoned as defendants in the case; and (B) Served in the manner required for other civil actions. (3) At a minimum, the following persons shall be made defendants in a suit to confirm title to severed mineral interests: (A) All lessors and lessees identified in a recorded and unreleased oil, gas, or mineral lease pertaining to the severed mineral interests; (B) All persons identified in the county real estate or county tax records as an owner of the severed mineral interests immediately before forfeiture of the severed mineral interests for nonpayment of taxes; and (C) All heirs, successors, and assigns of the persons described in subdivision (b)(3)(A) or subdivision (b)(3)(B) of this section, if the persons are deceased or have assigned or otherwise transferred their interest in the severed mineral interests.

(1) Upon filing a suit to confirm title in severed mineral interests, the plaintiff shall: (A) Undertake a search of the records listed in § 18-60-502 to identify persons entitled to notice; and (B) Provide notice to all persons that have or claim to have an interest in the severed mineral interests.

(A) Undertake a search of the records listed in § 18-60-502 to identify persons entitled to notice; and

(B) Provide notice to all persons that have or claim to have an interest in the severed mineral interests.

(2) The interested persons shall be: (A) Summoned as defendants in the case; and (B) Served in the manner required for other civil actions.

(A) Summoned as defendants in the case; and

(B) Served in the manner required for other civil actions.

(3) At a minimum, the following persons shall be made defendants in a suit to confirm title to severed mineral interests: (A) All lessors and lessees identified in a recorded and unreleased oil, gas, or mineral lease pertaining to the severed mineral interests; (B) All persons identified in the county real estate or county tax records as an owner of the severed mineral interests immediately before forfeiture of the severed mineral interests for nonpayment of taxes; and (C) All heirs, successors, and assigns of the persons described in subdivision (b)(3)(A) or subdivision (b)(3)(B) of this section, if the persons are deceased or have assigned or otherwise transferred their interest in the severed mineral interests.

(A) All lessors and lessees identified in a recorded and unreleased oil, gas, or mineral lease pertaining to the severed mineral interests;

(B) All persons identified in the county real estate or county tax records as an owner of the severed mineral interests immediately before forfeiture of the severed mineral interests for nonpayment of taxes; and

(C) All heirs, successors, and assigns of the persons described in subdivision (b)(3)(A) or subdivision (b)(3)(B) of this section, if the persons are deceased or have assigned or otherwise transferred their interest in the severed mineral interests.

(c) (1) In any suit to confirm title in severed mineral interests, proof that the forfeiture or conveyance sought to be confirmed is void and not merely voidable is a conclusive defense to the suit. (2) Proof that the forfeiture or conveyance sought to be confirmed is merely voidable but not void shall be considered by the court and determined on the facts as justice and equity requires.

(1) In any suit to confirm title in severed mineral interests, proof that the forfeiture or conveyance sought to be confirmed is void and not merely voidable is a conclusive defense to the suit.

(2) Proof that the forfeiture or conveyance sought to be confirmed is merely voidable but not void shall be considered by the court and determined on the facts as justice and equity requires.

Amended by Act 2013, No. 1135,§ 7, eff. 8/16/2013.

Acts 1993, No. 646, § 8; 2011, No. 1133, § 6.
Ark. Code Ann. § 26-39-221 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-221
Notice of reexamination
Status: in_force

Before any settlement shall be reexamined, it shall be the duty of the county court to give the officer ten (10) days' notice of the time and place where the settlement will be adjusted. Acts 1883, No. 114, § 204, p. 199; C. & M. Dig., § 10166; Pope's Dig., § 13948; A.S.A. 1947, § 84-1444.

Before any settlement shall be reexamined, it shall be the duty of the county court to give the officer ten (10) days' notice of the time and place where the settlement will be adjusted.

Acts 1883, No. 114, § 204, p. 199; C. & M. Dig., § 10166; Pope's Dig., § 13948; A.S.A. 1947, § 84-1444.
Ark. Code Ann. § 26-55-714 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-714
Interstate users - Tax refund procedure
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall quarterly determine the amount estimated to be necessary to pay refunds to interstate users of motor fuels who are entitled to refunds with respect to a portion of the motor fuel taxes paid in this state as authorized in § 26-55-710 , and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of motor fuel taxes collected each month the amount so certified and shall credit it to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law. (2) The transfers from the gross motor fuel taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution thereof as provided by law. (b) All warrants drawn against the fund which are not presented for payment within one (1) year of issuance shall be void. (c) Neither the secretary nor any member or employee of the department shall be held personally liable for making any refund by reason of a fraudulent claim being filed as a basis for that refund. (d) The secretary is authorized to promulgate rules and to prescribe the necessary forms required for the administration of claims for tax refunds from interstate users of motor fuels in this state as authorized by law, which rules shall be in conformance with the following requirements: (1) The secretary shall first determine with respect to each refund claim filed that the bond of the interstate user is adequate to compensate the State of Arkansas for any losses with respect to the recovery of any refunds illegally claimed by the interstate user, and the secretary may require the increase of the bond if the secretary determines it to be inadequate before approving any claim for refund; (2) Each interstate user of motor fuels claiming refunds shall maintain adequate records to substantiate each claim for refund, and the secretary may reject any claim for refund if the secretary determines the applicant has not maintained adequate records or has not conformed to the rules of the department in filing the claim; (3) Each claim for refund shall be upon the request of the interstate user, which shall be verified by the interstate user as to its accuracy and validity; and (4) (A) Each quarterly report filed by a licensed interstate user of motor fuels with the department, shall reflect thereon the amount of motor fuels purchased for use in Arkansas during the quarter, the number of gallons of motor fuels upon which taxes are due the State of Arkansas for the quarter, and the excess gallonage upon which the interstate user is entitled to refunds. (B) At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of motor fuels upon which the motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund. Amended by Act 2019, No. 315,§ 3016, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4000, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3999, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3998, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3997, eff. 7/1/2019. Acts 1977, No. 51, §§ 2, 3; 1983, No. 830, § 3; A.S.A. 1947, §§ 75-1155.1, 75-1155.2; Acts 1987, No. 803, §§ 2-4; 2009, No. 655, § 58.

(a) (1) The Secretary of the Department of Finance and Administration shall quarterly determine the amount estimated to be necessary to pay refunds to interstate users of motor fuels who are entitled to refunds with respect to a portion of the motor fuel taxes paid in this state as authorized in § 26-55-710 , and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of motor fuel taxes collected each month the amount so certified and shall credit it to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law. (2) The transfers from the gross motor fuel taxes collected each month shall be after deducting allowances for bad checks or claims but before making any other distribution thereof as provided by law.

(1) The Secretary of the Department of Finance and Administration shall quarterly determine the amount estimated to be necessary to pay refunds to interstate users of motor fuels who are entitled to refunds with respect to a portion of the motor fuel taxes paid in this state as authorized in § 26-55-710 , and upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of motor fuel taxes collected each month the amount so certified and shall credit it to the Interstate Motor Fuel Tax Refund Fund, which is established on the books of the State Treasury, from which the Department of Finance and Administration shall make refunds as provided by law.

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

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

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

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

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

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

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

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

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

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

Amended by Act 2019, No. 315,§ 3016, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4000, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3999, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3998, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3997, eff. 7/1/2019.

Acts 1977, No. 51, §§ 2, 3; 1983, No. 830, § 3; A.S.A. 1947, §§ 75-1155.1, 75-1155.2; Acts 1987, No. 803, §§ 2-4; 2009, No. 655, § 58.
Ark. Code Ann. § 26-55-701 — AR Code / Title 26 / Chapter 55 / Subchapter 7 / Section 26-55-701
Purpose of tax
Status: in_force

The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray the expenses of the administration of this subchapter and for the purpose of construction, reconstruction, maintenance, and repair of roads, highways, and bridges, and for the payment of obligations incurred for these purposes. Acts 1953, No. 112, § 1; A.S.A. 1947, § 75-1149.

The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray the expenses of the administration of this subchapter and for the purpose of construction, reconstruction, maintenance, and repair of roads, highways, and bridges, and for the payment of obligations incurred for these purposes.

Acts 1953, No. 112, § 1; A.S.A. 1947, § 75-1149.
Ark. Code Ann. § 26-75-208 — AR Code / Title 26 / Chapter 75 / Subchapter 2 / Section 26-75-208
Special election required
Status: in_force

(a) (1) On the date of the filing of a petition described in § 26-75-207(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-207(b) or adoption of the ordinance, the city by ordinance shall provide for the calling of a special election on the question in accordance with § 7-11-201 et seq. (2) The special election shall be called on the next special election date under § 7-11-205 . (3) The date for the special election may be the same as the date for the next regular municipal election if the next regular municipal election is to be held within the one-hundred-twenty-day period. (4) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners. (5) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise provided in this subchapter. (b) (1) The ballot title to be used at such election shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." "[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." (2) If an expiration date as described in § 26-75-207(c) for the local sales and use tax has been provided for by the governing body of the city in the levying ordinance or the petition described in § 26-75-207(b) , the ballot title shall also include an expiration date for the levy of the tax, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (3) (A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-209 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Sales and use tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-75-213(a)(1) shall not apply. (F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax. (4) (A) If an effective date for the ordinance or petition is delayed under § 26-75-207(d) , the ballot title shall also include the effective date of the ordinance or petition or the effective date of the levy of the tax. (B) If the ballot title with the delayed effective date is approved by the voters, the ordinance or petition or the tax shall not become effective until the date stated on the ballot. (c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax. (B) If the ballot indicates designated uses and the tax is approved, the proceeds shall only be used for the designated uses set forth in the ballot. (2) The proceeds may be used for other designated uses if the electors approve a change in the designated use of the revenues by vote under this subsection. (3) (A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters. (B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-209 . (4) If the voters approve a change in the designated use of revenues derived from a sales or use tax, the change in the designated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-75-209 . (5) (A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax. (6) Any city that has levied a local sales and use tax under this subchapter with a portion of the revenues derived from the tax pledged to secure lease rentals or bonds may not change the tax to reduce the pledge in favor of the lease or bonds. Amended by Act 2021, No. 610,§ 33, eff. 1/1/2022. Amended by Act 2019, No. 910,§ 4417, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 15; 1991, No. 1019, § 2; 2005, No. 1269, § 1; 2005, No. 2145, § 70; 2007, No. 116, § 3; 2007, No. 1049, § 92; 2009, No. 382, § 1; 2009, No. 957, § 2; 2009, No. 1480, § 111.

(a) (1) On the date of the filing of a petition described in § 26-75-207(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-207(b) or adoption of the ordinance, the city by ordinance shall provide for the calling of a special election on the question in accordance with § 7-11-201 et seq. (2) The special election shall be called on the next special election date under § 7-11-205 . (3) The date for the special election may be the same as the date for the next regular municipal election if the next regular municipal election is to be held within the one-hundred-twenty-day period. (4) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners. (5) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise provided in this subchapter.

(1) On the date of the filing of a petition described in § 26-75-207(b) or on the date of adoption of an ordinance levying a local sales and use tax for the benefit of the city, or within thirty (30) days following the filing of the petition described in § 26-75-207(b) or adoption of the ordinance, the city by ordinance shall provide for the calling of a special election on the question in accordance with § 7-11-201 et seq.

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

(3) The date for the special election may be the same as the date for the next regular municipal election if the next regular municipal election is to be held within the one-hundred-twenty-day period.

(4) The governing body of the city shall notify the county board of election commissioners that the question has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.

(5) The election shall be conducted in the manner provided by law for all other municipal elections unless otherwise provided in this subchapter.

(b) (1) The ballot title to be used at such election shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." "[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." (2) If an expiration date as described in § 26-75-207(c) for the local sales and use tax has been provided for by the governing body of the city in the levying ordinance or the petition described in § 26-75-207(b) , the ballot title shall also include an expiration date for the levy of the tax, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot. (3) (A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-209 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Sales and use tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-75-213(a)(1) shall not apply. (F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax. (4) (A) If an effective date for the ordinance or petition is delayed under § 26-75-207(d) , the ballot title shall also include the effective date of the ordinance or petition or the effective date of the levy of the tax. (B) If the ballot title with the delayed effective date is approved by the voters, the ordinance or petition or the tax shall not become effective until the date stated on the ballot.

(1) The ballot title to be used at such election shall be substantially in the following form: "[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)." "[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)."

"[ ] FOR adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)."

"[ ] AGAINST adoption of a ............... percent (............... %) local sales and use tax within ............... (name of city)."

(2) If an expiration date as described in § 26-75-207(c) for the local sales and use tax has been provided for by the governing body of the city in the levying ordinance or the petition described in § 26-75-207(b) , the ballot title shall also include an expiration date for the levy of the tax, and if adopted in this form, the tax shall cease to be levied on the date noted on the ballot.

(3) (A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter. (B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-209 . (D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date. (E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Sales and use tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-75-213(a)(1) shall not apply. (F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax.

(A) (i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved. (ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.

(i) The governing body of a city may refer to the voters a change in the expiration date for the sales and use tax approved by the voters to extend the levy of the sales and use tax beyond the expiration date previously approved.

(ii) The proposed expiration date shall be the last day of the last month of a calendar quarter.

(B) If the governing body of a city refers a change in the expiration date for an existing sales and use tax levied under this subchapter to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners.

(i) Notify the county board of election commissioners that the measure has been referred to the voters; and

(ii) Submit a copy of the ballot title to the county board of election commissioners.

(C) (i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-209 .

(i) An election to change the expiration date for a sales and use tax levied under this subchapter shall be conducted in the manner provided by law for all other municipal elections.

(ii) The results of the election under this subsection shall be certified, proclaimed, and subject to challenge under § 26-75-209 .

(D) (i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax. (ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.

(i) To extend the sales and use tax levied under this subchapter to a new expiration date, the city shall notify the Secretary of the Department of Finance and Administration of the new expiration date that was approved by the voters after publication of the proclamation has occurred and at least ninety (90) days before the current expiration date of the sales and use tax.

(ii) The sales and use tax extended under this subdivision (b)(3) shall continue to be levied until the new expiration date.

(E) If the voters do not approve a change in the expiration date for the sales and use tax levied under this subchapter, the: (i) Sales and use tax shall continue to be collected until the expiration date previously approved by the voters; and (ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-75-213(a)(1) shall not apply.

(i) Sales and use tax shall continue to be collected until the expiration date previously approved by the voters; and

(ii) Question may be resubmitted to the voters at the time permitted by the election laws and § 26-75-213(a)(1) shall not apply.

(F) An election to change the expiration date for a sales and use tax levied under this subchapter is not an election on the levy of the sales and use tax.

(4) (A) If an effective date for the ordinance or petition is delayed under § 26-75-207(d) , the ballot title shall also include the effective date of the ordinance or petition or the effective date of the levy of the tax. (B) If the ballot title with the delayed effective date is approved by the voters, the ordinance or petition or the tax shall not become effective until the date stated on the ballot.

(A) If an effective date for the ordinance or petition is delayed under § 26-75-207(d) , the ballot title shall also include the effective date of the ordinance or petition or the effective date of the levy of the tax.

(B) If the ballot title with the delayed effective date is approved by the voters, the ordinance or petition or the tax shall not become effective until the date stated on the ballot.

(c) (1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax. (B) If the ballot indicates designated uses and the tax is approved, the proceeds shall only be used for the designated uses set forth in the ballot. (2) The proceeds may be used for other designated uses if the electors approve a change in the designated use of the revenues by vote under this subsection. (3) (A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters. (B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-209 . (4) If the voters approve a change in the designated use of revenues derived from a sales or use tax, the change in the designated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-75-209 . (5) (A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax. (6) Any city that has levied a local sales and use tax under this subchapter with a portion of the revenues derived from the tax pledged to secure lease rentals or bonds may not change the tax to reduce the pledge in favor of the lease or bonds.

(1) (A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax. (B) If the ballot indicates designated uses and the tax is approved, the proceeds shall only be used for the designated uses set forth in the ballot.

(A) The ballot may also indicate designated uses of the revenues derived from the sales and use tax.

(B) If the ballot indicates designated uses and the tax is approved, the proceeds shall only be used for the designated uses set forth in the ballot.

(2) The proceeds may be used for other designated uses if the electors approve a change in the designated use of the revenues by vote under this subsection.

(3) (A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters. (B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners. (C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-209 .

(A) The governing body of a city may refer to the voters a change in the designated use of revenues derived from a sales or use tax that was approved by the voters.

(B) If the governing body of a city refers a change in the designated use of revenues derived from a sales or use tax to the voters, the governing body shall: (i) Notify the county board of election commissioners that the measure has been referred to the voters; and (ii) Submit a copy of the ballot title to the county board of election commissioners.

(i) Notify the county board of election commissioners that the measure has been referred to the voters; and

(ii) Submit a copy of the ballot title to the county board of election commissioners.

(C) (i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections. (ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-209 .

(i) An election to change the designated use of revenues derived from a sales or use tax shall be conducted in the manner provided by law for all other municipal elections.

(ii) The results of an election under this subsection shall be certified, proclaimed, and subject to challenge under the procedures stated in § 26-75-209 .

(4) If the voters approve a change in the designated use of revenues derived from a sales or use tax, the change in the designated use shall apply to all revenues collected on the first day of the calendar month following the expiration of the thirty-day challenge period under § 26-75-209 .

(5) (A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax. (B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax.

(A) If the voters do not approve a change in the designated use of revenues derived from a sales or use tax, the tax shall continue to be collected, and the revenues derived from the tax shall continue to be used for the purposes indicated in the ballot for the tax.

(B) An election to change the designated use of revenues derived from a sales or use tax shall not constitute an election on the levy of the tax.

(6) Any city that has levied a local sales and use tax under this subchapter with a portion of the revenues derived from the tax pledged to secure lease rentals or bonds may not change the tax to reduce the pledge in favor of the lease or bonds.

Amended by Act 2021, No. 610,§ 33, eff. 1/1/2022.

Amended by Act 2019, No. 910,§ 4417, eff. 7/1/2019.

Acts 1981 (1st Ex. Sess.), No. 25, § 2; A.S.A. 1947, § 19-4524; Acts 1991, No. 765, § 15; 1991, No. 1019, § 2; 2005, No. 1269, § 1; 2005, No. 2145, § 70; 2007, No. 116, § 3; 2007, No. 1049, § 92; 2009, No. 382, § 1; 2009, No. 957, § 2; 2009, No. 1480, § 111.
Ark. Code Ann. § 26-52-701 — AR Code / Title 26 / Chapter 52 / Subchapter 7 / Section 26-52-701
[Repealed]
Status: repealed

Repealed by Act 2017, No. 465,§ 5, eff. 3/13/2017. Acts 1985, No. 529, § 1; A.S.A. 1947, § 84-1951; Acts 1999, No. 995, § 1.

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

Acts 1985, No. 529, § 1; A.S.A. 1947, § 84-1951; Acts 1999, No. 995, § 1.
Ark. Code Ann. § 26-55-1006 — AR Code / Title 26 / Chapter 55 / Subchapter 10 / Section 26-55-1006
Excise tax rates
Status: in_force

(a) In addition to the taxes levied on motor fuel in §§ 26-55-205 , 26-55-1002 , and 26-55-1201 , there is levied an additional excise tax of three cents (3¢) per gallon on all motor fuels subject to the taxes levied in §§ 26-55-205 , 26-55-1002 , and 26-55-1201 . (b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of the other motor fuel taxes under Arkansas law. (c) The additional tax levied by this section shall be taken into consideration and used when calculating tax credits or additional tax due under § 26-55-710 . (d) The additional taxes collected pursuant to this section shall be considered special revenues and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq. Acts 1999, No. 1028, §§ 3, 4; 2005, No. 685, § 3; 2009, No. 655, § 62.

(a) In addition to the taxes levied on motor fuel in §§ 26-55-205 , 26-55-1002 , and 26-55-1201 , there is levied an additional excise tax of three cents (3¢) per gallon on all motor fuels subject to the taxes levied in §§ 26-55-205 , 26-55-1002 , and 26-55-1201 .

(b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of the other motor fuel taxes under Arkansas law.

(c) The additional tax levied by this section shall be taken into consideration and used when calculating tax credits or additional tax due under § 26-55-710 .

(d) The additional taxes collected pursuant to this section shall be considered special revenues and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

Acts 1999, No. 1028, §§ 3, 4; 2005, No. 685, § 3; 2009, No. 655, § 62.
Ark. Code Ann. § 26-53-145 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-145
Food and food ingredients
Status: in_force

(a) (1) The Secretary of the Department of Finance and Administration shall determine the following conditions: (A) That federal law authorizes the state to collect sales and use tax from some or all of the sellers that have no physical presence in the State of Arkansas and that make sales of taxable goods and services to Arkansas purchasers; (B) That initiating the collection of sales and use tax from these sellers would increase the net available general revenues needed to fund state agencies, services, and programs; and (C) (i) That during a six-month consecutive period, the amount of net available general revenues attributable to the collection of sales and use tax from sellers that have no physical presence in the State of Arkansas is equal to or greater than one hundred fifty percent (150%) of sales and use tax collected under subsection (c) of this section and § 26-52-317 on food and food ingredients. (ii) The secretary shall make the determination under subdivision (a)(1)(C)(i) of this section on a monthly basis following the determination that the conditions under subdivision (a)(1)(A) of this section have been met. (2) (A) Beginning July 1, 2013, the secretary shall make a monthly determination as to whether the aggregate amount of deductions from net general revenues attributable to the following during the most recently ended six-month consecutive period, as compared with the same six-month period in the prior year, has declined by thirty-five million dollars ($35,000,000) or more: (i) The Educational Adequacy Fund; (ii) Bonds issued under the Arkansas College Savings Bond Act of 1989, § 6-62-701 et seq.; (iii) Bonds issued under the Arkansas Higher Education Technology and Facility Improvement Act of 2005, § 6-62-1101 et seq.; (iv) The City-County Tourist Facilities Aid Fund; and (v) Bonds issued under the Arkansas Water, Waste Disposal and Pollution Abatement Facilities Financing Act of 1997 and the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, § 15-20-1301 et seq. (B) (i) In making the determination in this subdivision (a)(2), the secretary shall consider all economic factors existing at the time of the determination that could potentially affect the decline in the aggregate amount of deductions, including without limitation pending litigation. (ii) If the consideration of additional economic factors under subdivision (a)(2)(B)(i) of this section results in a determination that the decline in the aggregate amount of deductions is not likely to remain at that reduced level, the secretary shall conclude that the conditions in this subdivision (a)(2) have not been met. (3) When the secretary finds that all of the conditions in either subdivision (a)(1) or subdivision (a)(2) of this section have been met, then the compensating use taxes levied under subsection (c) of this section shall be levied at the rate of zero percent (0%) on the sale of food and food ingredients beginning on the first day of the calendar quarter that is at least thirty (30) days following the determination of the secretary. (b) As used in this section: (1) "Food" and "food ingredients" mean the same as defined in § 26-53-102 except that "food" and "food ingredients" do not include prepared food; and (2) "Prepared food" means the same as defined in § 26-53-102 except that "prepared food" does not include: (A) Food that is only cut, repackaged, or pasteurized by the seller; or (B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007. (c) (1) Beginning July 1, 2011, in lieu of the compensating use taxes levied on food and food ingredients under §§ 26-53-106 and 26-53-107 , there is levied a tax on the privilege of storing, using, distributing, or consuming food and food ingredients at the rate of one and three-eighths percent (1.375%) to be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Educational Adequacy Fund. (2) The use tax levied under subdivision (c)(1) of this section shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas compensating use taxes. (d) The following shall continue to apply to the sales price of food and food ingredients: (1) The compensating use tax levied under Arkansas Constitution, Amendment 75, § 2; and (2) All municipal and county use taxes. (e) The Department of Finance and Administration shall promulgate rules to implement the provisions of this section. Amended by Act 2019, No. 757,§ 70, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3922, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3921, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3920, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3919, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3918, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3917, eff. 7/1/2019. Amended by Act 2013, No. 1450,§ 2, eff. 7/1/2013. Amended by Act 2013, No. 1398,§ 2, eff. 7/1/2013. Acts 2005, No. 647, § 2; 2007, No. 110, § 2; 2009, No. 436, § 2; 2009, No. 655, § 39; 2011, No. 755, § 2; 2011, No. 983, § 14.

(a) (1) The Secretary of the Department of Finance and Administration shall determine the following conditions: (A) That federal law authorizes the state to collect sales and use tax from some or all of the sellers that have no physical presence in the State of Arkansas and that make sales of taxable goods and services to Arkansas purchasers; (B) That initiating the collection of sales and use tax from these sellers would increase the net available general revenues needed to fund state agencies, services, and programs; and (C) (i) That during a six-month consecutive period, the amount of net available general revenues attributable to the collection of sales and use tax from sellers that have no physical presence in the State of Arkansas is equal to or greater than one hundred fifty percent (150%) of sales and use tax collected under subsection (c) of this section and § 26-52-317 on food and food ingredients. (ii) The secretary shall make the determination under subdivision (a)(1)(C)(i) of this section on a monthly basis following the determination that the conditions under subdivision (a)(1)(A) of this section have been met. (2) (A) Beginning July 1, 2013, the secretary shall make a monthly determination as to whether the aggregate amount of deductions from net general revenues attributable to the following during the most recently ended six-month consecutive period, as compared with the same six-month period in the prior year, has declined by thirty-five million dollars ($35,000,000) or more: (i) The Educational Adequacy Fund; (ii) Bonds issued under the Arkansas College Savings Bond Act of 1989, § 6-62-701 et seq.; (iii) Bonds issued under the Arkansas Higher Education Technology and Facility Improvement Act of 2005, § 6-62-1101 et seq.; (iv) The City-County Tourist Facilities Aid Fund; and (v) Bonds issued under the Arkansas Water, Waste Disposal and Pollution Abatement Facilities Financing Act of 1997 and the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, § 15-20-1301 et seq. (B) (i) In making the determination in this subdivision (a)(2), the secretary shall consider all economic factors existing at the time of the determination that could potentially affect the decline in the aggregate amount of deductions, including without limitation pending litigation. (ii) If the consideration of additional economic factors under subdivision (a)(2)(B)(i) of this section results in a determination that the decline in the aggregate amount of deductions is not likely to remain at that reduced level, the secretary shall conclude that the conditions in this subdivision (a)(2) have not been met. (3) When the secretary finds that all of the conditions in either subdivision (a)(1) or subdivision (a)(2) of this section have been met, then the compensating use taxes levied under subsection (c) of this section shall be levied at the rate of zero percent (0%) on the sale of food and food ingredients beginning on the first day of the calendar quarter that is at least thirty (30) days following the determination of the secretary.

(1) The Secretary of the Department of Finance and Administration shall determine the following conditions: (A) That federal law authorizes the state to collect sales and use tax from some or all of the sellers that have no physical presence in the State of Arkansas and that make sales of taxable goods and services to Arkansas purchasers; (B) That initiating the collection of sales and use tax from these sellers would increase the net available general revenues needed to fund state agencies, services, and programs; and (C) (i) That during a six-month consecutive period, the amount of net available general revenues attributable to the collection of sales and use tax from sellers that have no physical presence in the State of Arkansas is equal to or greater than one hundred fifty percent (150%) of sales and use tax collected under subsection (c) of this section and § 26-52-317 on food and food ingredients. (ii) The secretary shall make the determination under subdivision (a)(1)(C)(i) of this section on a monthly basis following the determination that the conditions under subdivision (a)(1)(A) of this section have been met.

(A) That federal law authorizes the state to collect sales and use tax from some or all of the sellers that have no physical presence in the State of Arkansas and that make sales of taxable goods and services to Arkansas purchasers;

(B) That initiating the collection of sales and use tax from these sellers would increase the net available general revenues needed to fund state agencies, services, and programs; and

(C) (i) That during a six-month consecutive period, the amount of net available general revenues attributable to the collection of sales and use tax from sellers that have no physical presence in the State of Arkansas is equal to or greater than one hundred fifty percent (150%) of sales and use tax collected under subsection (c) of this section and § 26-52-317 on food and food ingredients. (ii) The secretary shall make the determination under subdivision (a)(1)(C)(i) of this section on a monthly basis following the determination that the conditions under subdivision (a)(1)(A) of this section have been met.

(i) That during a six-month consecutive period, the amount of net available general revenues attributable to the collection of sales and use tax from sellers that have no physical presence in the State of Arkansas is equal to or greater than one hundred fifty percent (150%) of sales and use tax collected under subsection (c) of this section and § 26-52-317 on food and food ingredients.

(ii) The secretary shall make the determination under subdivision (a)(1)(C)(i) of this section on a monthly basis following the determination that the conditions under subdivision (a)(1)(A) of this section have been met.

(2) (A) Beginning July 1, 2013, the secretary shall make a monthly determination as to whether the aggregate amount of deductions from net general revenues attributable to the following during the most recently ended six-month consecutive period, as compared with the same six-month period in the prior year, has declined by thirty-five million dollars ($35,000,000) or more: (i) The Educational Adequacy Fund; (ii) Bonds issued under the Arkansas College Savings Bond Act of 1989, § 6-62-701 et seq.; (iii) Bonds issued under the Arkansas Higher Education Technology and Facility Improvement Act of 2005, § 6-62-1101 et seq.; (iv) The City-County Tourist Facilities Aid Fund; and (v) Bonds issued under the Arkansas Water, Waste Disposal and Pollution Abatement Facilities Financing Act of 1997 and the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, § 15-20-1301 et seq. (B) (i) In making the determination in this subdivision (a)(2), the secretary shall consider all economic factors existing at the time of the determination that could potentially affect the decline in the aggregate amount of deductions, including without limitation pending litigation. (ii) If the consideration of additional economic factors under subdivision (a)(2)(B)(i) of this section results in a determination that the decline in the aggregate amount of deductions is not likely to remain at that reduced level, the secretary shall conclude that the conditions in this subdivision (a)(2) have not been met.

(A) Beginning July 1, 2013, the secretary shall make a monthly determination as to whether the aggregate amount of deductions from net general revenues attributable to the following during the most recently ended six-month consecutive period, as compared with the same six-month period in the prior year, has declined by thirty-five million dollars ($35,000,000) or more: (i) The Educational Adequacy Fund; (ii) Bonds issued under the Arkansas College Savings Bond Act of 1989, § 6-62-701 et seq.; (iii) Bonds issued under the Arkansas Higher Education Technology and Facility Improvement Act of 2005, § 6-62-1101 et seq.; (iv) The City-County Tourist Facilities Aid Fund; and (v) Bonds issued under the Arkansas Water, Waste Disposal and Pollution Abatement Facilities Financing Act of 1997 and the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, § 15-20-1301 et seq.

(i) The Educational Adequacy Fund;

(ii) Bonds issued under the Arkansas College Savings Bond Act of 1989, § 6-62-701 et seq.;

(iii) Bonds issued under the Arkansas Higher Education Technology and Facility Improvement Act of 2005, § 6-62-1101 et seq.;

(iv) The City-County Tourist Facilities Aid Fund; and

(v) Bonds issued under the Arkansas Water, Waste Disposal and Pollution Abatement Facilities Financing Act of 1997 and the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, § 15-20-1301 et seq.

(B) (i) In making the determination in this subdivision (a)(2), the secretary shall consider all economic factors existing at the time of the determination that could potentially affect the decline in the aggregate amount of deductions, including without limitation pending litigation. (ii) If the consideration of additional economic factors under subdivision (a)(2)(B)(i) of this section results in a determination that the decline in the aggregate amount of deductions is not likely to remain at that reduced level, the secretary shall conclude that the conditions in this subdivision (a)(2) have not been met.

(i) In making the determination in this subdivision (a)(2), the secretary shall consider all economic factors existing at the time of the determination that could potentially affect the decline in the aggregate amount of deductions, including without limitation pending litigation.

(ii) If the consideration of additional economic factors under subdivision (a)(2)(B)(i) of this section results in a determination that the decline in the aggregate amount of deductions is not likely to remain at that reduced level, the secretary shall conclude that the conditions in this subdivision (a)(2) have not been met.

(3) When the secretary finds that all of the conditions in either subdivision (a)(1) or subdivision (a)(2) of this section have been met, then the compensating use taxes levied under subsection (c) of this section shall be levied at the rate of zero percent (0%) on the sale of food and food ingredients beginning on the first day of the calendar quarter that is at least thirty (30) days following the determination of the secretary.

(b) As used in this section: (1) "Food" and "food ingredients" mean the same as defined in § 26-53-102 except that "food" and "food ingredients" do not include prepared food; and (2) "Prepared food" means the same as defined in § 26-53-102 except that "prepared food" does not include: (A) Food that is only cut, repackaged, or pasteurized by the seller; or (B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007.

(1) "Food" and "food ingredients" mean the same as defined in § 26-53-102 except that "food" and "food ingredients" do not include prepared food; and

(2) "Prepared food" means the same as defined in § 26-53-102 except that "prepared food" does not include: (A) Food that is only cut, repackaged, or pasteurized by the seller; or (B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007.

(A) Food that is only cut, repackaged, or pasteurized by the seller; or

(B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007.

(c) (1) Beginning July 1, 2011, in lieu of the compensating use taxes levied on food and food ingredients under §§ 26-53-106 and 26-53-107 , there is levied a tax on the privilege of storing, using, distributing, or consuming food and food ingredients at the rate of one and three-eighths percent (1.375%) to be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Educational Adequacy Fund. (2) The use tax levied under subdivision (c)(1) of this section shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas compensating use taxes.

(1) Beginning July 1, 2011, in lieu of the compensating use taxes levied on food and food ingredients under §§ 26-53-106 and 26-53-107 , there is levied a tax on the privilege of storing, using, distributing, or consuming food and food ingredients at the rate of one and three-eighths percent (1.375%) to be distributed as follows: (A) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited as general revenues; (B) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Property Tax Relief Trust Fund; and (C) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Educational Adequacy Fund.

(A) Seventy-six and six-tenths percent (76.6%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited as general revenues;

(B) Eight and five-tenths percent (8.5%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Property Tax Relief Trust Fund; and

(C) Fourteen and nine-tenths percent (14.9%) of the taxes, interest, penalties, and costs received by the secretary under this subdivision (c)(1) shall be deposited into the Educational Adequacy Fund.

(2) The use tax levied under subdivision (c)(1) of this section shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of all other Arkansas compensating use taxes.

(d) The following shall continue to apply to the sales price of food and food ingredients: (1) The compensating use tax levied under Arkansas Constitution, Amendment 75, § 2; and (2) All municipal and county use taxes.

(1) The compensating use tax levied under Arkansas Constitution, Amendment 75, § 2; and

(2) All municipal and county use taxes.

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

Amended by Act 2019, No. 757,§ 70, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3922, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3921, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3920, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3919, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3918, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3917, eff. 7/1/2019.

Amended by Act 2013, No. 1450,§ 2, eff. 7/1/2013.

Amended by Act 2013, No. 1398,§ 2, eff. 7/1/2013.

Acts 2005, No. 647, § 2; 2007, No. 110, § 2; 2009, No. 436, § 2; 2009, No. 655, § 39; 2011, No. 755, § 2; 2011, No. 983, § 14.
Ark. Code Ann. § 26-55-229 — AR Code / Title 26 / Chapter 55 / Subchapter 2 / Section 26-55-229
Tax reports
Status: in_force

(a) For the purpose of determining the amount of the tax imposed by this subchapter, the Secretary of the Department of Finance and Administration may require such supporting documents as the secretary may deem necessary to assure accurate reporting. (b) (1) The reports shall be filed on forms prescribed by the secretary and shall be filed with the secretary on or before the twenty-fifth day of each calendar month following the reporting month in question. (2) Once a distributor has become liable to file a monthly report with the secretary, the distributor must continue to file a monthly report, even though no tax is due, until such time as the distributor notifies the secretary in writing that the distributor is no longer liable for monthly reports. (c) These reports shall include the following: (1) An itemized statement of the number of gallons of all motor fuel received during the next-preceding calendar month by the distributor, which has been produced, refined, prepared, distilled, manufactured, or compounded by the distributor in the State of Arkansas; (2) An itemized statement of the number of gallons of all motor fuel received by the distributor in the State of Arkansas from any source whatsoever during the next-preceding calendar month as shown by the shipper's bills of lading thereof, other than motor fuel falling within the provisions of subdivision (c)(1) of this section, together with a statement showing: (A) The date of receipt of each shipment of motor fuel; (B) The name of the person from whom purchased or received; (C) The point of origin and the point of destination of each shipment; (D) The quantity of each of the purchases or shipment; (E) The name of the carrier; (F) The number of each tank car or tank truck; (G) The number of gallons contained in each tank car or tank truck; and (H) The owner of the boat, ship, barge, or vessel, if shipped by water; (3) An itemized statement of the number of gallons of motor fuel deducted in accordance with the provisions of § 26-55-230(a)(1)(C) or § 26-55-230(a)(1)(D) in making any previous monthly report with respect to which motor fuel so deducted the tax payable under the terms of this subchapter have not theretofore been paid; (4) An itemized statement of the number of gallons of motor fuel sold by the distributor during the preceding calendar month and exempted from the tax by § 26-55-207(1) -(4), separately itemizing the amount of motor fuel sold and claimed to be exempt under each of the subdivisions (1)-(4) of § 26-55-207 , and the statement shall furnish such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter; (5) An itemized statement of the number of gallons of motor fuel sold by the distributor within a border rate area and at the border rate tax, as is permitted by §§ 26-55-210 and 26-55-212 , together with such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter; (6) An itemized statement of the number of gallons of motor fuel which, during the next-preceding month, was received, within the meaning of § 26-55-202(13)(A) or § 26-55-202(13)(B) , by being placed in a tank, but which had not been withdrawn therefrom at the close of the next preceding calendar month; (7) An itemized statement of the number of gallons of motor fuel received during the next-preceding calendar month and deductible under § 26-55-230(a)(1)(D) ; and (8) An itemized statement of the number of gallons of motor fuel received by the distributor during the next-preceding calendar month which were purchased by the distributor, tax-paid, and supported by copies of the seller's tax-paid invoices. Amended by Act 2019, No. 910,§ 3955, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3954, eff. 7/1/2019. Acts 1941, No. 383, § 10; 1943, No. 253, § 2; 1979, No. 802, § 1; A.S.A. 1947, § 75-1112; Acts 1987, No. 763, § 4; 1991, No. 688, § 1; 2009, No. 655, § 47.

(a) For the purpose of determining the amount of the tax imposed by this subchapter, the Secretary of the Department of Finance and Administration may require such supporting documents as the secretary may deem necessary to assure accurate reporting.

(b) (1) The reports shall be filed on forms prescribed by the secretary and shall be filed with the secretary on or before the twenty-fifth day of each calendar month following the reporting month in question. (2) Once a distributor has become liable to file a monthly report with the secretary, the distributor must continue to file a monthly report, even though no tax is due, until such time as the distributor notifies the secretary in writing that the distributor is no longer liable for monthly reports.

(1) The reports shall be filed on forms prescribed by the secretary and shall be filed with the secretary on or before the twenty-fifth day of each calendar month following the reporting month in question.

(2) Once a distributor has become liable to file a monthly report with the secretary, the distributor must continue to file a monthly report, even though no tax is due, until such time as the distributor notifies the secretary in writing that the distributor is no longer liable for monthly reports.

(c) These reports shall include the following: (1) An itemized statement of the number of gallons of all motor fuel received during the next-preceding calendar month by the distributor, which has been produced, refined, prepared, distilled, manufactured, or compounded by the distributor in the State of Arkansas; (2) An itemized statement of the number of gallons of all motor fuel received by the distributor in the State of Arkansas from any source whatsoever during the next-preceding calendar month as shown by the shipper's bills of lading thereof, other than motor fuel falling within the provisions of subdivision (c)(1) of this section, together with a statement showing: (A) The date of receipt of each shipment of motor fuel; (B) The name of the person from whom purchased or received; (C) The point of origin and the point of destination of each shipment; (D) The quantity of each of the purchases or shipment; (E) The name of the carrier; (F) The number of each tank car or tank truck; (G) The number of gallons contained in each tank car or tank truck; and (H) The owner of the boat, ship, barge, or vessel, if shipped by water; (3) An itemized statement of the number of gallons of motor fuel deducted in accordance with the provisions of § 26-55-230(a)(1)(C) or § 26-55-230(a)(1)(D) in making any previous monthly report with respect to which motor fuel so deducted the tax payable under the terms of this subchapter have not theretofore been paid; (4) An itemized statement of the number of gallons of motor fuel sold by the distributor during the preceding calendar month and exempted from the tax by § 26-55-207(1) -(4), separately itemizing the amount of motor fuel sold and claimed to be exempt under each of the subdivisions (1)-(4) of § 26-55-207 , and the statement shall furnish such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter; (5) An itemized statement of the number of gallons of motor fuel sold by the distributor within a border rate area and at the border rate tax, as is permitted by §§ 26-55-210 and 26-55-212 , together with such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter; (6) An itemized statement of the number of gallons of motor fuel which, during the next-preceding month, was received, within the meaning of § 26-55-202(13)(A) or § 26-55-202(13)(B) , by being placed in a tank, but which had not been withdrawn therefrom at the close of the next preceding calendar month; (7) An itemized statement of the number of gallons of motor fuel received during the next-preceding calendar month and deductible under § 26-55-230(a)(1)(D) ; and (8) An itemized statement of the number of gallons of motor fuel received by the distributor during the next-preceding calendar month which were purchased by the distributor, tax-paid, and supported by copies of the seller's tax-paid invoices.

(1) An itemized statement of the number of gallons of all motor fuel received during the next-preceding calendar month by the distributor, which has been produced, refined, prepared, distilled, manufactured, or compounded by the distributor in the State of Arkansas;

(2) An itemized statement of the number of gallons of all motor fuel received by the distributor in the State of Arkansas from any source whatsoever during the next-preceding calendar month as shown by the shipper's bills of lading thereof, other than motor fuel falling within the provisions of subdivision (c)(1) of this section, together with a statement showing: (A) The date of receipt of each shipment of motor fuel; (B) The name of the person from whom purchased or received; (C) The point of origin and the point of destination of each shipment; (D) The quantity of each of the purchases or shipment; (E) The name of the carrier; (F) The number of each tank car or tank truck; (G) The number of gallons contained in each tank car or tank truck; and (H) The owner of the boat, ship, barge, or vessel, if shipped by water;

(A) The date of receipt of each shipment of motor fuel;

(B) The name of the person from whom purchased or received;

(C) The point of origin and the point of destination of each shipment;

(D) The quantity of each of the purchases or shipment;

(E) The name of the carrier;

(F) The number of each tank car or tank truck;

(G) The number of gallons contained in each tank car or tank truck; and

(H) The owner of the boat, ship, barge, or vessel, if shipped by water;

(3) An itemized statement of the number of gallons of motor fuel deducted in accordance with the provisions of § 26-55-230(a)(1)(C) or § 26-55-230(a)(1)(D) in making any previous monthly report with respect to which motor fuel so deducted the tax payable under the terms of this subchapter have not theretofore been paid;

(4) An itemized statement of the number of gallons of motor fuel sold by the distributor during the preceding calendar month and exempted from the tax by § 26-55-207(1) -(4), separately itemizing the amount of motor fuel sold and claimed to be exempt under each of the subdivisions (1)-(4) of § 26-55-207 , and the statement shall furnish such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter;

(5) An itemized statement of the number of gallons of motor fuel sold by the distributor within a border rate area and at the border rate tax, as is permitted by §§ 26-55-210 and 26-55-212 , together with such information relating to such sales as shall be required by the secretary and reasonably necessary to the enforcement by the secretary of the provisions of this subchapter;

(6) An itemized statement of the number of gallons of motor fuel which, during the next-preceding month, was received, within the meaning of § 26-55-202(13)(A) or § 26-55-202(13)(B) , by being placed in a tank, but which had not been withdrawn therefrom at the close of the next preceding calendar month;

(7) An itemized statement of the number of gallons of motor fuel received during the next-preceding calendar month and deductible under § 26-55-230(a)(1)(D) ; and

(8) An itemized statement of the number of gallons of motor fuel received by the distributor during the next-preceding calendar month which were purchased by the distributor, tax-paid, and supported by copies of the seller's tax-paid invoices.

Amended by Act 2019, No. 910,§ 3955, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3954, eff. 7/1/2019.

Acts 1941, No. 383, § 10; 1943, No. 253, § 2; 1979, No. 802, § 1; A.S.A. 1947, § 75-1112; Acts 1987, No. 763, § 4; 1991, No. 688, § 1; 2009, No. 655, § 47.
Ark. Code Ann. § 26-52-323 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-323
Application of tax to candy and soft drinks
Status: in_force

The Secretary of the Department of Finance and Administration shall either: (1) (A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 . (B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients 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. (C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or (2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201 , § 26-18-202 , § 26-18-208 , § 26-18-209 , § 26-52-512 , or § 26-53-125 if the retailer, seller, or vendor: (A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and (B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 . Added by Act 2019, No. 165,§ 1, eff. 7/24/2019.

The Secretary of the Department of Finance and Administration shall either:

(1) (A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 . (B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients 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. (C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or

(A) Publish a list of the Universal Product Codes for items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 .

(i) A candy under § 26-52-103 or § 26-53-102 ; or

(ii) A soft drink under § 26-52-103 or § 26-53-102 .

(B) The list published by the secretary under subdivision (1)(A) of this section shall provide guidance to retailers, sellers, and vendors regarding which items are defined as a candy or a soft drink but not defined as food and food ingredients 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.

(C) The list published by the secretary under subdivision (1)(A) of this section is exempt from the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; or

(2) Not subject a retailer, seller, or vendor to the penalties under § 26-18-201 , § 26-18-202 , § 26-18-208 , § 26-18-209 , § 26-52-512 , or § 26-53-125 if the retailer, seller, or vendor: (A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and (B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 .

(A) Collects and remits tax payments to the Department of Finance and Administration on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and

(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; or

(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate for food and food ingredients under § 26-52-317 or § 26-53-145 ; and

(B) Demonstrates a good faith effort to collect and remit tax payments to the department on the gross receipts and gross proceeds derived from the sale of items that meet the definition of: (i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or (ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 .

(i) A candy under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 ; or

(ii) A soft drink under § 26-52-103 or § 26-53-102 at the taxable rate under § 26-52-301 , § 26-52-302 , § 26-53-106 , or § 26-53-107 .

Added by Act 2019, No. 165,§ 1, eff. 7/24/2019.
Ark. Code Ann. § 26-57-1405 — AR Code / Title 26 / Chapter 57 / Subchapter 14 / Section 26-57-1405
Report of cigarettes not on state directory
Status: in_force

(a) Within fifteen (15) days following the end of the month in which cigarettes were acquired, sold, possessed, transferred, or transported, a person that acquires, purchases, sells, possesses, transfers, transports, or causes to be transported in or into the state cigarettes of a manufacturer or brand family that are not on the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 shall: (1) File a report on the form prescribed by the Attorney General; and (2) Certify to the state that the report is complete and accurate. (b) The report required under subsection (a) of this section shall contain the following information: (1) (A) The total number of cigarettes. (B) The following information shall be identified by name and number of cigarettes: (i) The manufacturer of the cigarettes; (ii) The brand family of the cigarettes; (iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes; (iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and (v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps; (2) (A) (i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes. (ii) The following details shall be identified by name and number of cigarettes: (a) The brand family of the cigarettes; (b) The date of the sale or transfer; (c) The name and address of the recipient; (d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes; (e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas; (f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and (g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification. (B) If the subsequent sale or transfer of the cigarettes is from Arkansas into another state in a package not bearing a stamp of the other state, the report described in this section shall also contain the information required under § 26-57-1405(b)(3) ; and (3) Any further information that the Attorney General may require to assist the state in enforcing this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1308 . (c) Reports required under this section are in addition to other reports required under this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-261 , 26-57-1303 , and 26-57-1305 . (d) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data. Acts 2011, No. 836, § 19.

(a) Within fifteen (15) days following the end of the month in which cigarettes were acquired, sold, possessed, transferred, or transported, a person that acquires, purchases, sells, possesses, transfers, transports, or causes to be transported in or into the state cigarettes of a manufacturer or brand family that are not on the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 shall: (1) File a report on the form prescribed by the Attorney General; and (2) Certify to the state that the report is complete and accurate.

(1) File a report on the form prescribed by the Attorney General; and

(2) Certify to the state that the report is complete and accurate.

(b) The report required under subsection (a) of this section shall contain the following information: (1) (A) The total number of cigarettes. (B) The following information shall be identified by name and number of cigarettes: (i) The manufacturer of the cigarettes; (ii) The brand family of the cigarettes; (iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes; (iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and (v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps; (2) (A) (i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes. (ii) The following details shall be identified by name and number of cigarettes: (a) The brand family of the cigarettes; (b) The date of the sale or transfer; (c) The name and address of the recipient; (d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes; (e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas; (f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and (g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification. (B) If the subsequent sale or transfer of the cigarettes is from Arkansas into another state in a package not bearing a stamp of the other state, the report described in this section shall also contain the information required under § 26-57-1405(b)(3) ; and (3) Any further information that the Attorney General may require to assist the state in enforcing this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1308 .

(1) (A) The total number of cigarettes. (B) The following information shall be identified by name and number of cigarettes: (i) The manufacturer of the cigarettes; (ii) The brand family of the cigarettes; (iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes; (iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and (v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps;

(A) The total number of cigarettes.

(B) The following information shall be identified by name and number of cigarettes: (i) The manufacturer of the cigarettes; (ii) The brand family of the cigarettes; (iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes; (iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and (v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps;

(i) The manufacturer of the cigarettes;

(ii) The brand family of the cigarettes;

(iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes;

(iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and

(v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps;

(2) (A) (i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes. (ii) The following details shall be identified by name and number of cigarettes: (a) The brand family of the cigarettes; (b) The date of the sale or transfer; (c) The name and address of the recipient; (d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes; (e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas; (f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and (g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification. (B) If the subsequent sale or transfer of the cigarettes is from Arkansas into another state in a package not bearing a stamp of the other state, the report described in this section shall also contain the information required under § 26-57-1405(b)(3) ; and

(A) (i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes. (ii) The following details shall be identified by name and number of cigarettes: (a) The brand family of the cigarettes; (b) The date of the sale or transfer; (c) The name and address of the recipient; (d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes; (e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas; (f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and (g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification.

(i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes.

(ii) The following details shall be identified by name and number of cigarettes: (a) The brand family of the cigarettes; (b) The date of the sale or transfer; (c) The name and address of the recipient; (d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes; (e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas; (f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and (g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification.

(a) The brand family of the cigarettes;

(b) The date of the sale or transfer;

(c) The name and address of the recipient;

(d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes;

(e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas;

(f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and

(g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification.

(B) If the subsequent sale or transfer of the cigarettes is from Arkansas into another state in a package not bearing a stamp of the other state, the report described in this section shall also contain the information required under § 26-57-1405(b)(3) ; and

(3) Any further information that the Attorney General may require to assist the state in enforcing this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261 , and §§ 26-57-1301 - 26-57-1308 .

(c) Reports required under this section are in addition to other reports required under this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-261 , 26-57-1303 , and 26-57-1305 .

(d) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.

Acts 2011, No. 836, § 19.
Ark. Code Ann. § 26-56-227 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-227
Mixed dyed and undyed distillate special fuel - Additional penalty
Status: in_force

(a) Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other than in the fuel supply tank of a motor vehicle excepted in § 26-56-225 , or in any fuel storage tank or fuel storage facility, other than fuel storage tanks or fuel storage facilities utilized exclusively for the purpose of fueling motor vehicles excepted in § 26-56-225 . (b) (1) The Secretary of the Department of Finance and Administration upon finding any fuel supply tank of a motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal containing mixed dyed and undyed distillate special fuel, which fuel is being used or utilized in a motor vehicle or is being stored for ultimate usage or utilization in a motor vehicle not excepted in § 26-56-225 shall: (A) Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel. (2) (A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel storage facility, if mixed, has been, or is being, used or utilized for taxable purposes. (B) Thus the entire amount of the fuel that could be contained in the tanks and facilities, if filled to capacity, shall be susceptible to full distillate special fuel taxation. (3) The assessments shall be made against the operator of any motor vehicle, or owner or operator of the fuel storage tank or fuel storage facility outside of the terminal, or any other person the secretary deems responsible for the usage or utilization of the distillate special fuel in any motor vehicle involved in the assessment. (c) All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, § 26-18-101 et seq. Amended by Act 2019, No. 910,§ 4064, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4063, eff. 7/1/2019. Acts 1995, No. 954, § 1.

(a) Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other than in the fuel supply tank of a motor vehicle excepted in § 26-56-225 , or in any fuel storage tank or fuel storage facility, other than fuel storage tanks or fuel storage facilities utilized exclusively for the purpose of fueling motor vehicles excepted in § 26-56-225 .

(b) (1) The Secretary of the Department of Finance and Administration upon finding any fuel supply tank of a motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal containing mixed dyed and undyed distillate special fuel, which fuel is being used or utilized in a motor vehicle or is being stored for ultimate usage or utilization in a motor vehicle not excepted in § 26-56-225 shall: (A) Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel. (2) (A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel storage facility, if mixed, has been, or is being, used or utilized for taxable purposes. (B) Thus the entire amount of the fuel that could be contained in the tanks and facilities, if filled to capacity, shall be susceptible to full distillate special fuel taxation. (3) The assessments shall be made against the operator of any motor vehicle, or owner or operator of the fuel storage tank or fuel storage facility outside of the terminal, or any other person the secretary deems responsible for the usage or utilization of the distillate special fuel in any motor vehicle involved in the assessment.

(1) The Secretary of the Department of Finance and Administration upon finding any fuel supply tank of a motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal containing mixed dyed and undyed distillate special fuel, which fuel is being used or utilized in a motor vehicle or is being stored for ultimate usage or utilization in a motor vehicle not excepted in § 26-56-225 shall: (A) Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and (B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel.

(A) Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and

(B) Assess a penalty of ten dollars ($10.00) per gallon on all the fuel.

(2) (A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel storage facility, if mixed, has been, or is being, used or utilized for taxable purposes. (B) Thus the entire amount of the fuel that could be contained in the tanks and facilities, if filled to capacity, shall be susceptible to full distillate special fuel taxation.

(A) The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in § 26-56-225 or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel storage facility, if mixed, has been, or is being, used or utilized for taxable purposes.

(B) Thus the entire amount of the fuel that could be contained in the tanks and facilities, if filled to capacity, shall be susceptible to full distillate special fuel taxation.

(3) The assessments shall be made against the operator of any motor vehicle, or owner or operator of the fuel storage tank or fuel storage facility outside of the terminal, or any other person the secretary deems responsible for the usage or utilization of the distillate special fuel in any motor vehicle involved in the assessment.

(c) All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Amended by Act 2019, No. 910,§ 4064, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4063, eff. 7/1/2019.

Acts 1995, No. 954, § 1.
Ark. Code Ann. § 26-56-102 — AR Code / Title 26 / Chapter 56 / Subchapter 1 / Section 26-56-102
Definitions
Status: in_force

As used in this chapter: (1) "Bill of lading" means and includes any serially numbered document which shall clearly indicate the following: (A) The seller's supplier license number; (B) The origin of the transport trip; (C) The approximate destination or destinations of the transport trip; (D) The type or types of distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination; (E) The person or persons responsible for the payment of the distillate special fuel tax; and (F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter; (2) (A) "Bulk" as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.). (B) "Bulk" as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less; (3) (A) "Bulk storage facility" means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales. (B) "Bulk storage facility" does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel; (4) "Dealer" means and includes every person who sells distillate special fuels or liquefied gas special fuels at retail and delivers the special fuels into the special fuel tanks of motor vehicles; (5) (A) (i) "Distillate special fuel" means and includes all liquids or combination of liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except fuels subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., or liquefied gas special fuels as defined herein. (ii) "Distillate special fuel" includes products commonly referred to as diesel, kerosene, jet fuel, heating oil or fuel oil, cutter stock, and light cycle oil. (B) "Distillate special fuel" does not include: (i) Oil that is: (a) Derived solely from plants or animals or any mixture of plants or animals; (b) Free from any petroleum products; and (c) Not chemically altered by distillation, transestrification, or other similar chemical process; or (ii) Oil that is: (a) Normally sold for cooking purposes and purchased from retail outlets; or (b) Used cooking oil recycled and gathered from restaurants and commercial food processors; (6) "Exporting" means taking distillate special fuel or liquefied gas special fuels out of this state; (7) "First receiver" means a supplier who purchases distillate special fuel from a pipeline importer or who imports distillate special fuel into the state by motor vehicle tank truck; (8) "Gallon" means one United States gallon (1 U.S. gal.) adjusted in volume at a temperature of sixty degrees Fahrenheit (60° F); (9) "Importing" means bringing distillate special fuel or liquefied gas special fuels into this state; (10) "Interstate user" means any person who imports or exports distillate special fuel into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him or her; (11) (A) "Liquefied gas special fuels" means and includes all combustion gases derived from petroleum or natural gas which are in a gaseous state at normal atmospheric temperature and pressure but which may be maintained in a liquefied state at normal atmospheric temperature by the application of sufficient pressure, used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles. (B) "Liquefied gas special fuels" does not include fuel subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., and does not include distillate special fuel as defined in subdivision (5) of this section; (12) "Motor vehicles" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor and is licensed or required to be licensed for highway use; (13) "Off-road consumer" means any person who purchases distillate special fuel in bulk quantities and not for motor vehicle use; (14) "Person" means every natural person, fiduciary, partnership, limited liability company, firm, association, corporation, business trust combination acting as a unit, any receiver appointed by any state or federal court, or any municipality, county, or any subdivision, department, agency, board, commission, or other instrumentality of this state, except the Arkansas Department of Transportation; (15) (A) "Pipeline importer" means a supplier who imports distillate special fuel by common carrier pipeline, barge, or rail. (B) A supplier who imports distillate special fuel exclusively by motor vehicle tank truck is not a pipeline importer; (16) "Purchase" includes any acquisition of ownership; (17) "Received" means and includes the following: (A) Distillate special fuel which is produced, refined, prepared, distilled, manufactured, blended, or compounded at any refinery at any place in the State of Arkansas by any person shall be deemed to be "received" by the person thereat when the distillate special fuel shall have been loaded at the refinery or other place into tank cars, ships, or barges, or when the distillate special fuel shall have been placed in any tank at or by the refinery and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which any sales or deliveries not involving transportation are made directly; (B) Distillate special fuel which is imported into the State of Arkansas from any other state, territory, or foreign country by vessel and delivered in that vessel to any person at a marine terminal in this state for storage or imported into this state by pipeline and delivered to any person by that pipeline or a connecting pipeline at a pipeline terminal or pipeline tank farm in this state for storage shall be deemed to have been "received" by the person thereat when the distillate special fuel shall have been loaded into tank cars, ships, or barges at the marine or pipeline terminal or tank farm for any purpose, or when the distillate special fuel shall have been placed in any tank of less than one hundred thousand gallons (100,000 gals.) capacity thereat, or elsewhere, by the person, or when the distillate special fuel shall have been placed in any tank thereat, or elsewhere by the person, and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which tank any sales or deliveries not involving transportation are made directly, but not before; (C) Distillate special fuel purchased in a tank car which shall be unloaded in the State of Arkansas, shall be deemed to be "received" at the time when and place where the tank car is unloaded, but not before; (D) Distillate special fuel imported by any person into this state from any other state, territory, or foreign country, other than by vessel for storage at marine terminals as provided in this section, or by pipeline for storage at pipeline terminals or pipeline tank farms as provided in this section, or by tank car, shall be deemed to be "received", in the case of distillate special fuel imported from a foreign country at the time when and the place where the distillate special fuel shall be withdrawn from the original container in which the same was imported, but not before, and shall be deemed to be "received" in the case of distillate special fuel imported from another state or territory of the United States, at the time when and the place where the interstate transportation of the distillate special fuel shall have been completed within this state, but not before; and (E) Distillate special fuel purchased by one (1) licensed supplier from another licensed supplier shall be deemed to be "received" by the supplier purchasing the distillate special fuel at the time possession of the distillate special fuel passes; (18) "Sale" includes any exchange, gift, or other disposition; (19) (A) "Supplier" means any person who is customarily in the wholesale business of offering distillate special fuel or liquefied gas special fuels for resale or use to any person in this state and who makes bulk sales of fuel. (B) "Supplier" includes pipeline importers and first receivers; (20) "Terminal" means and includes every person in the business of withdrawing or removing distillate special fuel from any pipeline outlet in this state and then storing the distillate special fuel in any type of storage container; (21) "Use" or "used" means: (A) Keeping distillate special fuel or liquefied gas special fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles; (B) Selling distillate special fuel or liquefied gas special fuels in this state to be used for operating motor vehicles; (C) Operating a motor vehicle in this state with distillate special fuel or liquefied gas special fuels; and (D) Importing distillate special fuel or liquefied gas special fuels into this state; and (22) "User" means and includes every person who delivers or causes to be delivered any distillate special fuel or any liquefied gas special fuels into the supply tank of motor vehicles used or operated by him or her. Amended by Act 2019, No. 315,§ 3021, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4024, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4023, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 298, eff. 8/1/2017. Acts 1965 (1st Ex. Sess.), No. 40, ch. 1, § 2; 1979, No. 591, § 1; A.S.A. 1947, § 75-1240; Acts 1987, No. 985, §§ 2-5; 1987 (1st Ex. Sess.), No. 20, §§ 2, 3; 1993, No. 618, § 1; 1993, No. 1026, § 1; 1993, No. 1029, § 4; 1995, No. 1160, § 29; 1997, No. 1212, §§ 1, 2; 2007, No. 690, § 2.

As used in this chapter:

(1) "Bill of lading" means and includes any serially numbered document which shall clearly indicate the following: (A) The seller's supplier license number; (B) The origin of the transport trip; (C) The approximate destination or destinations of the transport trip; (D) The type or types of distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination; (E) The person or persons responsible for the payment of the distillate special fuel tax; and (F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;

(A) The seller's supplier license number;

(B) The origin of the transport trip;

(C) The approximate destination or destinations of the transport trip;

(D) The type or types of distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination;

(E) The person or persons responsible for the payment of the distillate special fuel tax; and

(F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;

(2) (A) "Bulk" as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.). (B) "Bulk" as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less;

(A) "Bulk" as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.).

(B) "Bulk" as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less;

(3) (A) "Bulk storage facility" means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales. (B) "Bulk storage facility" does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel;

(A) "Bulk storage facility" means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales.

(B) "Bulk storage facility" does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel;

(4) "Dealer" means and includes every person who sells distillate special fuels or liquefied gas special fuels at retail and delivers the special fuels into the special fuel tanks of motor vehicles;

(5) (A) (i) "Distillate special fuel" means and includes all liquids or combination of liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except fuels subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., or liquefied gas special fuels as defined herein. (ii) "Distillate special fuel" includes products commonly referred to as diesel, kerosene, jet fuel, heating oil or fuel oil, cutter stock, and light cycle oil. (B) "Distillate special fuel" does not include: (i) Oil that is: (a) Derived solely from plants or animals or any mixture of plants or animals; (b) Free from any petroleum products; and (c) Not chemically altered by distillation, transestrification, or other similar chemical process; or (ii) Oil that is: (a) Normally sold for cooking purposes and purchased from retail outlets; or (b) Used cooking oil recycled and gathered from restaurants and commercial food processors;

(A) (i) "Distillate special fuel" means and includes all liquids or combination of liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except fuels subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., or liquefied gas special fuels as defined herein. (ii) "Distillate special fuel" includes products commonly referred to as diesel, kerosene, jet fuel, heating oil or fuel oil, cutter stock, and light cycle oil.

(i) "Distillate special fuel" means and includes all liquids or combination of liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except fuels subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., or liquefied gas special fuels as defined herein.

(ii) "Distillate special fuel" includes products commonly referred to as diesel, kerosene, jet fuel, heating oil or fuel oil, cutter stock, and light cycle oil.

(B) "Distillate special fuel" does not include: (i) Oil that is: (a) Derived solely from plants or animals or any mixture of plants or animals; (b) Free from any petroleum products; and (c) Not chemically altered by distillation, transestrification, or other similar chemical process; or (ii) Oil that is: (a) Normally sold for cooking purposes and purchased from retail outlets; or (b) Used cooking oil recycled and gathered from restaurants and commercial food processors;

(i) Oil that is: (a) Derived solely from plants or animals or any mixture of plants or animals; (b) Free from any petroleum products; and (c) Not chemically altered by distillation, transestrification, or other similar chemical process; or

(a) Derived solely from plants or animals or any mixture of plants or animals;

(b) Free from any petroleum products; and

(c) Not chemically altered by distillation, transestrification, or other similar chemical process; or

(ii) Oil that is: (a) Normally sold for cooking purposes and purchased from retail outlets; or (b) Used cooking oil recycled and gathered from restaurants and commercial food processors;

(a) Normally sold for cooking purposes and purchased from retail outlets; or

(b) Used cooking oil recycled and gathered from restaurants and commercial food processors;

(6) "Exporting" means taking distillate special fuel or liquefied gas special fuels out of this state;

(7) "First receiver" means a supplier who purchases distillate special fuel from a pipeline importer or who imports distillate special fuel into the state by motor vehicle tank truck;

(8) "Gallon" means one United States gallon (1 U.S. gal.) adjusted in volume at a temperature of sixty degrees Fahrenheit (60° F);

(9) "Importing" means bringing distillate special fuel or liquefied gas special fuels into this state;

(10) "Interstate user" means any person who imports or exports distillate special fuel into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him or her;

(11) (A) "Liquefied gas special fuels" means and includes all combustion gases derived from petroleum or natural gas which are in a gaseous state at normal atmospheric temperature and pressure but which may be maintained in a liquefied state at normal atmospheric temperature by the application of sufficient pressure, used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles. (B) "Liquefied gas special fuels" does not include fuel subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., and does not include distillate special fuel as defined in subdivision (5) of this section;

(A) "Liquefied gas special fuels" means and includes all combustion gases derived from petroleum or natural gas which are in a gaseous state at normal atmospheric temperature and pressure but which may be maintained in a liquefied state at normal atmospheric temperature by the application of sufficient pressure, used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles.

(B) "Liquefied gas special fuels" does not include fuel subject to the tax levied by the Motor Fuel Tax Law, § 26-55-201 et seq., and does not include distillate special fuel as defined in subdivision (5) of this section;

(12) "Motor vehicles" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor and is licensed or required to be licensed for highway use;

(13) "Off-road consumer" means any person who purchases distillate special fuel in bulk quantities and not for motor vehicle use;

(14) "Person" means every natural person, fiduciary, partnership, limited liability company, firm, association, corporation, business trust combination acting as a unit, any receiver appointed by any state or federal court, or any municipality, county, or any subdivision, department, agency, board, commission, or other instrumentality of this state, except the Arkansas Department of Transportation;

(15) (A) "Pipeline importer" means a supplier who imports distillate special fuel by common carrier pipeline, barge, or rail. (B) A supplier who imports distillate special fuel exclusively by motor vehicle tank truck is not a pipeline importer;

(A) "Pipeline importer" means a supplier who imports distillate special fuel by common carrier pipeline, barge, or rail.

(B) A supplier who imports distillate special fuel exclusively by motor vehicle tank truck is not a pipeline importer;

(16) "Purchase" includes any acquisition of ownership;

(17) "Received" means and includes the following: (A) Distillate special fuel which is produced, refined, prepared, distilled, manufactured, blended, or compounded at any refinery at any place in the State of Arkansas by any person shall be deemed to be "received" by the person thereat when the distillate special fuel shall have been loaded at the refinery or other place into tank cars, ships, or barges, or when the distillate special fuel shall have been placed in any tank at or by the refinery and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which any sales or deliveries not involving transportation are made directly; (B) Distillate special fuel which is imported into the State of Arkansas from any other state, territory, or foreign country by vessel and delivered in that vessel to any person at a marine terminal in this state for storage or imported into this state by pipeline and delivered to any person by that pipeline or a connecting pipeline at a pipeline terminal or pipeline tank farm in this state for storage shall be deemed to have been "received" by the person thereat when the distillate special fuel shall have been loaded into tank cars, ships, or barges at the marine or pipeline terminal or tank farm for any purpose, or when the distillate special fuel shall have been placed in any tank of less than one hundred thousand gallons (100,000 gals.) capacity thereat, or elsewhere, by the person, or when the distillate special fuel shall have been placed in any tank thereat, or elsewhere by the person, and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which tank any sales or deliveries not involving transportation are made directly, but not before; (C) Distillate special fuel purchased in a tank car which shall be unloaded in the State of Arkansas, shall be deemed to be "received" at the time when and place where the tank car is unloaded, but not before; (D) Distillate special fuel imported by any person into this state from any other state, territory, or foreign country, other than by vessel for storage at marine terminals as provided in this section, or by pipeline for storage at pipeline terminals or pipeline tank farms as provided in this section, or by tank car, shall be deemed to be "received", in the case of distillate special fuel imported from a foreign country at the time when and the place where the distillate special fuel shall be withdrawn from the original container in which the same was imported, but not before, and shall be deemed to be "received" in the case of distillate special fuel imported from another state or territory of the United States, at the time when and the place where the interstate transportation of the distillate special fuel shall have been completed within this state, but not before; and (E) Distillate special fuel purchased by one (1) licensed supplier from another licensed supplier shall be deemed to be "received" by the supplier purchasing the distillate special fuel at the time possession of the distillate special fuel passes;

(A) Distillate special fuel which is produced, refined, prepared, distilled, manufactured, blended, or compounded at any refinery at any place in the State of Arkansas by any person shall be deemed to be "received" by the person thereat when the distillate special fuel shall have been loaded at the refinery or other place into tank cars, ships, or barges, or when the distillate special fuel shall have been placed in any tank at or by the refinery and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which any sales or deliveries not involving transportation are made directly;

(B) Distillate special fuel which is imported into the State of Arkansas from any other state, territory, or foreign country by vessel and delivered in that vessel to any person at a marine terminal in this state for storage or imported into this state by pipeline and delivered to any person by that pipeline or a connecting pipeline at a pipeline terminal or pipeline tank farm in this state for storage shall be deemed to have been "received" by the person thereat when the distillate special fuel shall have been loaded into tank cars, ships, or barges at the marine or pipeline terminal or tank farm for any purpose, or when the distillate special fuel shall have been placed in any tank of less than one hundred thousand gallons (100,000 gals.) capacity thereat, or elsewhere, by the person, or when the distillate special fuel shall have been placed in any tank thereat, or elsewhere by the person, and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which tank any sales or deliveries not involving transportation are made directly, but not before;

(C) Distillate special fuel purchased in a tank car which shall be unloaded in the State of Arkansas, shall be deemed to be "received" at the time when and place where the tank car is unloaded, but not before;

(D) Distillate special fuel imported by any person into this state from any other state, territory, or foreign country, other than by vessel for storage at marine terminals as provided in this section, or by pipeline for storage at pipeline terminals or pipeline tank farms as provided in this section, or by tank car, shall be deemed to be "received", in the case of distillate special fuel imported from a foreign country at the time when and the place where the distillate special fuel shall be withdrawn from the original container in which the same was imported, but not before, and shall be deemed to be "received" in the case of distillate special fuel imported from another state or territory of the United States, at the time when and the place where the interstate transportation of the distillate special fuel shall have been completed within this state, but not before; and

(E) Distillate special fuel purchased by one (1) licensed supplier from another licensed supplier shall be deemed to be "received" by the supplier purchasing the distillate special fuel at the time possession of the distillate special fuel passes;

(18) "Sale" includes any exchange, gift, or other disposition;

(19) (A) "Supplier" means any person who is customarily in the wholesale business of offering distillate special fuel or liquefied gas special fuels for resale or use to any person in this state and who makes bulk sales of fuel. (B) "Supplier" includes pipeline importers and first receivers;

(A) "Supplier" means any person who is customarily in the wholesale business of offering distillate special fuel or liquefied gas special fuels for resale or use to any person in this state and who makes bulk sales of fuel.

(B) "Supplier" includes pipeline importers and first receivers;

(20) "Terminal" means and includes every person in the business of withdrawing or removing distillate special fuel from any pipeline outlet in this state and then storing the distillate special fuel in any type of storage container;

(21) "Use" or "used" means: (A) Keeping distillate special fuel or liquefied gas special fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles; (B) Selling distillate special fuel or liquefied gas special fuels in this state to be used for operating motor vehicles; (C) Operating a motor vehicle in this state with distillate special fuel or liquefied gas special fuels; and (D) Importing distillate special fuel or liquefied gas special fuels into this state; and

(A) Keeping distillate special fuel or liquefied gas special fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles;

(B) Selling distillate special fuel or liquefied gas special fuels in this state to be used for operating motor vehicles;

(C) Operating a motor vehicle in this state with distillate special fuel or liquefied gas special fuels; and

(D) Importing distillate special fuel or liquefied gas special fuels into this state; and

(22) "User" means and includes every person who delivers or causes to be delivered any distillate special fuel or any liquefied gas special fuels into the supply tank of motor vehicles used or operated by him or her.

Amended by Act 2019, No. 315,§ 3021, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4024, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4023, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 298, eff. 8/1/2017.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 1, § 2; 1979, No. 591, § 1; A.S.A. 1947, § 75-1240; Acts 1987, No. 985, §§ 2-5; 1987 (1st Ex. Sess.), No. 20, §§ 2, 3; 1993, No. 618, § 1; 1993, No. 1026, § 1; 1993, No. 1029, § 4; 1995, No. 1160, § 29; 1997, No. 1212, §§ 1, 2; 2007, No. 690, § 2.
Ark. Code Ann. § 26-28-114 — AR Code / Title 26 / Chapter 28 / Subchapter 1 / Section 26-28-114
Listing of the real estate parcels or personal assessments
Status: in_force

(a) This section applies to a tax or fee on the county tax books that is levied by any entity that: (1) Is not on the county tax books for the prior year; (2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and (3) Requires the county collector to collect the tax or fee. (b) (1) The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied. (2) The list shall include the following information: (A) The name of the owner of the property; (B) The county parcel and identifying number; (C) If real property, the legal description; and (D) The amount of taxes or fees due for each real estate parcel or personal assessment. (3) The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected. (4) If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment. (c) All due dates, transfers of funds, and recordkeeping on the tax or fee shall be the same as those currently in use for real estate or personal property taxes. Acts 2003, No. 1443, § 1.

(a) This section applies to a tax or fee on the county tax books that is levied by any entity that: (1) Is not on the county tax books for the prior year; (2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and (3) Requires the county collector to collect the tax or fee.

(1) Is not on the county tax books for the prior year;

(2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and

(3) Requires the county collector to collect the tax or fee.

(b) (1) The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied. (2) The list shall include the following information: (A) The name of the owner of the property; (B) The county parcel and identifying number; (C) If real property, the legal description; and (D) The amount of taxes or fees due for each real estate parcel or personal assessment. (3) The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected. (4) If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment.

(1) The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied.

(2) The list shall include the following information: (A) The name of the owner of the property; (B) The county parcel and identifying number; (C) If real property, the legal description; and (D) The amount of taxes or fees due for each real estate parcel or personal assessment.

(A) The name of the owner of the property;

(B) The county parcel and identifying number;

(C) If real property, the legal description; and

(D) The amount of taxes or fees due for each real estate parcel or personal assessment.

(3) The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected.

(4) If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment.

(c) All due dates, transfers of funds, and recordkeeping on the tax or fee shall be the same as those currently in use for real estate or personal property taxes.

Acts 2003, No. 1443, § 1.
Ark. Code Ann. § 26-53-125 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-125
[Effective Until for tax years beginning on or after January 1, 2024] Return and payment of tax - Definition
Status: in_force

(a) (1) (A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter. (B) When a taxpayer has become liable to file a report with the secretary, the taxpayer must continue to file a report, even though no tax is due, until the taxpayer notifies the secretary in writing that the taxpayer is no longer liable for those reports. (2) Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall file with the secretary on or before the twentieth day of each month a sales and use tax return for the preceding monthly period in such form as may be prescribed by the secretary, showing: (A) The total tax levied by this subchapter due on all tangible personal property, specified digital products, digital codes, or taxable services sold by the vendor during the preceding monthly period, the storage, use, distribution, or consumption of which is subject to the tax levied by this subchapter; and (B) Such other information as the secretary may deem necessary for the proper administration of this subchapter. (3) The return shall be accompanied by remittance of the amount of the tax required by this subchapter to be collected by the vendor during the period covered by the return. (4) (A) A return shall be signed by the vendor or the vendor's duly authorized agent but need not be verified by oath. (B) A return filed electronically does not need to be signed. (5) (A) A vendor required to collect and remit Arkansas compensating use tax that has average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding calendar year shall make prepayment of the compensating use tax by electronic funds transfer, as defined in § 26-19-101 , according to one (1) of the following payment options: (i) (a) Making two (2) compensating use tax payments by electronic funds transfer for the current calendar month. Each payment shall be equal to forty percent (40%) of the compensating use tax due on the monthly average net sales on or before the twelfth and twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month; or (ii) (a) Paying by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the compensating use tax liability for the current calendar month on or before the twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month. (B) (i) Failure to pay compensating use tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required compensating use tax prepayment. (ii) If a taxpayer elects to prepay according to subdivision (a)(5)(A)(ii) of this section and fails to pay eighty percent (80%) of the compensating use tax liability by the twenty-fourth of the current month, a penalty shall not be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's compensating use tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month. (C) For any electronic funds transfer or report required under subdivision (a)(5)(A) of this section, the due date of which falls on a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed, the electronic funds transfer or report shall be made on the next succeeding business day which is not a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed. (D) As used in this subdivision (a)(5), "net sales" means total sales price or purchase price less any deductions allowed by this chapter. (b) (1) Every person purchasing tangible personal property, specified digital products, a digital code, or taxable services of which the storage, use, distribution, or consumption is subject to the tax levied by this subchapter and who has not paid the tax due with respect to the tangible personal property, specified digital products, digital code, or taxable services to a vendor registered in accordance with the provisions of §§ 26-53-121 and 26-53-122 shall file a return with the secretary on or before the twentieth day of each month for the preceding monthly period in such a form as may be prescribed by the secretary showing: (A) The tax levied by this subchapter due on the tangible personal property, specified digital products, digital code, or taxable services purchased during the preceding monthly period; and (B) Such other information as the secretary may deem necessary for the proper administration of this subchapter. (2) The return shall be accompanied by a remittance of the amount of the tax required by this subchapter to be paid by the person purchasing the tangible personal property, specified digital products, digital code, or taxable services during the period covered by the return. (3) (A) A return shall be signed by the person liable for the tax or the person's authorized agent but need not be verified by oath. (B) A return filed electronically does not need to be signed. (c) A vendor that does not have a legal requirement to register under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or this subchapter and is not using a certified service provider or a certified automated system as defined under the Uniform Sales and Use Tax Administration Act, § 26-20-101 et seq., shall submit sales and use tax returns as follows: (1) Upon registration, the secretary shall provide the vendor the required Arkansas returns; (2) The vendor shall file a return any time within one (1) year of the month of initial registration, and future returns may be required on an annual basis in succeeding years; and (3) In addition to the returns required in subdivision (c)(2) of this section, the vendor may be required to submit returns in the month following any month in which the vendor has accumulated state and local tax funds in the total amount of one thousand dollars ($1,000) or more. (d) (1) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made on or before July 20, October 20, January 20, and April 20 of each year for the preceding three-month period. (2) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that a yearly report and remittance in lieu of a monthly report may be made on or before January 20 of each year for the preceding twelve-month period. (e) (1) Any report or remittance required under this section of which the due date falls on a Saturday, Sunday, or legal holiday shall be postmarked or transmitted on the next succeeding business day that is not a Saturday, Sunday, or legal holiday. (2) If the Federal Reserve Bank is closed on a due date that prohibits a vendor from being able to make a remittance through electronic funds transfer, the remittance shall be accepted as timely if made on the next day the Federal Reserve Bank is open. (3) A report filed in conjunction with a remittance that cannot be made due to the closure of the Federal Reserve Bank shall be accepted as timely if filed in conjunction with the payment on the next day the Federal Reserve Bank is open. Amended by Act 2019, No. 910,§ 3907, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3906, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3905, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3904, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 55, eff. for tax years beginning on and after 1/1/2018. Amended by Act 2017, No. 141,§ 54, eff. for tax years beginning on and after 1/1/2018. Acts 1949, No. 487, § 9; 1979, No. 915, § 2; A.S.A. 1947, § 84-3109; Acts 1991, No. 688, § 3; 2003, No. 664, §§ 3, 4; 2003, No. 1273, §§ 27-30; 2007, No. 181, § 35; 2011, No. 291, § 15; 2011, No. 1142, § 1. This section is set out more than once due to postponed, multiple, or conflicting amendments.

(a) (1) (A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter. (B) When a taxpayer has become liable to file a report with the secretary, the taxpayer must continue to file a report, even though no tax is due, until the taxpayer notifies the secretary in writing that the taxpayer is no longer liable for those reports. (2) Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall file with the secretary on or before the twentieth day of each month a sales and use tax return for the preceding monthly period in such form as may be prescribed by the secretary, showing: (A) The total tax levied by this subchapter due on all tangible personal property, specified digital products, digital codes, or taxable services sold by the vendor during the preceding monthly period, the storage, use, distribution, or consumption of which is subject to the tax levied by this subchapter; and (B) Such other information as the secretary may deem necessary for the proper administration of this subchapter. (3) The return shall be accompanied by remittance of the amount of the tax required by this subchapter to be collected by the vendor during the period covered by the return. (4) (A) A return shall be signed by the vendor or the vendor's duly authorized agent but need not be verified by oath. (B) A return filed electronically does not need to be signed. (5) (A) A vendor required to collect and remit Arkansas compensating use tax that has average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding calendar year shall make prepayment of the compensating use tax by electronic funds transfer, as defined in § 26-19-101 , according to one (1) of the following payment options: (i) (a) Making two (2) compensating use tax payments by electronic funds transfer for the current calendar month. Each payment shall be equal to forty percent (40%) of the compensating use tax due on the monthly average net sales on or before the twelfth and twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month; or (ii) (a) Paying by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the compensating use tax liability for the current calendar month on or before the twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month. (B) (i) Failure to pay compensating use tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required compensating use tax prepayment. (ii) If a taxpayer elects to prepay according to subdivision (a)(5)(A)(ii) of this section and fails to pay eighty percent (80%) of the compensating use tax liability by the twenty-fourth of the current month, a penalty shall not be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's compensating use tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month. (C) For any electronic funds transfer or report required under subdivision (a)(5)(A) of this section, the due date of which falls on a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed, the electronic funds transfer or report shall be made on the next succeeding business day which is not a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed. (D) As used in this subdivision (a)(5), "net sales" means total sales price or purchase price less any deductions allowed by this chapter.

(1) (A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter. (B) When a taxpayer has become liable to file a report with the secretary, the taxpayer must continue to file a report, even though no tax is due, until the taxpayer notifies the secretary in writing that the taxpayer is no longer liable for those reports.

(A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter.

(B) When a taxpayer has become liable to file a report with the secretary, the taxpayer must continue to file a report, even though no tax is due, until the taxpayer notifies the secretary in writing that the taxpayer is no longer liable for those reports.

(2) Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall file with the secretary on or before the twentieth day of each month a sales and use tax return for the preceding monthly period in such form as may be prescribed by the secretary, showing: (A) The total tax levied by this subchapter due on all tangible personal property, specified digital products, digital codes, or taxable services sold by the vendor during the preceding monthly period, the storage, use, distribution, or consumption of which is subject to the tax levied by this subchapter; and (B) Such other information as the secretary may deem necessary for the proper administration of this subchapter.

(A) The total tax levied by this subchapter due on all tangible personal property, specified digital products, digital codes, or taxable services sold by the vendor during the preceding monthly period, the storage, use, distribution, or consumption of which is subject to the tax levied by this subchapter; and

(B) Such other information as the secretary may deem necessary for the proper administration of this subchapter.

(3) The return shall be accompanied by remittance of the amount of the tax required by this subchapter to be collected by the vendor during the period covered by the return.

(4) (A) A return shall be signed by the vendor or the vendor's duly authorized agent but need not be verified by oath. (B) A return filed electronically does not need to be signed.

(A) A return shall be signed by the vendor or the vendor's duly authorized agent but need not be verified by oath.

(B) A return filed electronically does not need to be signed.

(5) (A) A vendor required to collect and remit Arkansas compensating use tax that has average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding calendar year shall make prepayment of the compensating use tax by electronic funds transfer, as defined in § 26-19-101 , according to one (1) of the following payment options: (i) (a) Making two (2) compensating use tax payments by electronic funds transfer for the current calendar month. Each payment shall be equal to forty percent (40%) of the compensating use tax due on the monthly average net sales on or before the twelfth and twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month; or (ii) (a) Paying by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the compensating use tax liability for the current calendar month on or before the twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month. (B) (i) Failure to pay compensating use tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required compensating use tax prepayment. (ii) If a taxpayer elects to prepay according to subdivision (a)(5)(A)(ii) of this section and fails to pay eighty percent (80%) of the compensating use tax liability by the twenty-fourth of the current month, a penalty shall not be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's compensating use tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month. (C) For any electronic funds transfer or report required under subdivision (a)(5)(A) of this section, the due date of which falls on a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed, the electronic funds transfer or report shall be made on the next succeeding business day which is not a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed. (D) As used in this subdivision (a)(5), "net sales" means total sales price or purchase price less any deductions allowed by this chapter.

(A) A vendor required to collect and remit Arkansas compensating use tax that has average net sales of more than two hundred thousand dollars ($200,000) per month for the preceding calendar year shall make prepayment of the compensating use tax by electronic funds transfer, as defined in § 26-19-101 , according to one (1) of the following payment options: (i) (a) Making two (2) compensating use tax payments by electronic funds transfer for the current calendar month. Each payment shall be equal to forty percent (40%) of the compensating use tax due on the monthly average net sales on or before the twelfth and twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month; or (ii) (a) Paying by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the compensating use tax liability for the current calendar month on or before the twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month.

(i) (a) Making two (2) compensating use tax payments by electronic funds transfer for the current calendar month. Each payment shall be equal to forty percent (40%) of the compensating use tax due on the monthly average net sales on or before the twelfth and twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month; or

(a) Making two (2) compensating use tax payments by electronic funds transfer for the current calendar month. Each payment shall be equal to forty percent (40%) of the compensating use tax due on the monthly average net sales on or before the twelfth and twenty-fourth of each month.

(b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month; or

(ii) (a) Paying by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the compensating use tax liability for the current calendar month on or before the twenty-fourth of each month. (b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month.

(a) Paying by electronic funds transfer an amount equal to or exceeding eighty percent (80%) of the compensating use tax liability for the current calendar month on or before the twenty-fourth of each month.

(b) The balance of actual collections for the month shall be remitted with the monthly excise tax report due by the twentieth day of the following month.

(B) (i) Failure to pay compensating use tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required compensating use tax prepayment. (ii) If a taxpayer elects to prepay according to subdivision (a)(5)(A)(ii) of this section and fails to pay eighty percent (80%) of the compensating use tax liability by the twenty-fourth of the current month, a penalty shall not be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's compensating use tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month.

(i) Failure to pay compensating use tax prepayments when due shall result in the assessment of a penalty equal to five percent (5%) of the amount of each required compensating use tax prepayment.

(ii) If a taxpayer elects to prepay according to subdivision (a)(5)(A)(ii) of this section and fails to pay eighty percent (80%) of the compensating use tax liability by the twenty-fourth of the current month, a penalty shall not be assessed if the taxpayer proves that more than twenty percent (20%) of the taxpayer's compensating use tax liability arose from sales occurring after the twenty-fourth of the current month but before the last day of the current month.

(C) For any electronic funds transfer or report required under subdivision (a)(5)(A) of this section, the due date of which falls on a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed, the electronic funds transfer or report shall be made on the next succeeding business day which is not a Saturday, Sunday, legal holiday, or day the Federal Reserve Bank is closed.

(D) As used in this subdivision (a)(5), "net sales" means total sales price or purchase price less any deductions allowed by this chapter.

(b) (1) Every person purchasing tangible personal property, specified digital products, a digital code, or taxable services of which the storage, use, distribution, or consumption is subject to the tax levied by this subchapter and who has not paid the tax due with respect to the tangible personal property, specified digital products, digital code, or taxable services to a vendor registered in accordance with the provisions of §§ 26-53-121 and 26-53-122 shall file a return with the secretary on or before the twentieth day of each month for the preceding monthly period in such a form as may be prescribed by the secretary showing: (A) The tax levied by this subchapter due on the tangible personal property, specified digital products, digital code, or taxable services purchased during the preceding monthly period; and (B) Such other information as the secretary may deem necessary for the proper administration of this subchapter. (2) The return shall be accompanied by a remittance of the amount of the tax required by this subchapter to be paid by the person purchasing the tangible personal property, specified digital products, digital code, or taxable services during the period covered by the return. (3) (A) A return shall be signed by the person liable for the tax or the person's authorized agent but need not be verified by oath. (B) A return filed electronically does not need to be signed.

(1) Every person purchasing tangible personal property, specified digital products, a digital code, or taxable services of which the storage, use, distribution, or consumption is subject to the tax levied by this subchapter and who has not paid the tax due with respect to the tangible personal property, specified digital products, digital code, or taxable services to a vendor registered in accordance with the provisions of §§ 26-53-121 and 26-53-122 shall file a return with the secretary on or before the twentieth day of each month for the preceding monthly period in such a form as may be prescribed by the secretary showing: (A) The tax levied by this subchapter due on the tangible personal property, specified digital products, digital code, or taxable services purchased during the preceding monthly period; and (B) Such other information as the secretary may deem necessary for the proper administration of this subchapter.

(A) The tax levied by this subchapter due on the tangible personal property, specified digital products, digital code, or taxable services purchased during the preceding monthly period; and

(B) Such other information as the secretary may deem necessary for the proper administration of this subchapter.

(2) The return shall be accompanied by a remittance of the amount of the tax required by this subchapter to be paid by the person purchasing the tangible personal property, specified digital products, digital code, or taxable services during the period covered by the return.

(3) (A) A return shall be signed by the person liable for the tax or the person's authorized agent but need not be verified by oath. (B) A return filed electronically does not need to be signed.

(A) A return shall be signed by the person liable for the tax or the person's authorized agent but need not be verified by oath.

(B) A return filed electronically does not need to be signed.

(c) A vendor that does not have a legal requirement to register under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or this subchapter and is not using a certified service provider or a certified automated system as defined under the Uniform Sales and Use Tax Administration Act, § 26-20-101 et seq., shall submit sales and use tax returns as follows: (1) Upon registration, the secretary shall provide the vendor the required Arkansas returns; (2) The vendor shall file a return any time within one (1) year of the month of initial registration, and future returns may be required on an annual basis in succeeding years; and (3) In addition to the returns required in subdivision (c)(2) of this section, the vendor may be required to submit returns in the month following any month in which the vendor has accumulated state and local tax funds in the total amount of one thousand dollars ($1,000) or more.

(1) Upon registration, the secretary shall provide the vendor the required Arkansas returns;

(2) The vendor shall file a return any time within one (1) year of the month of initial registration, and future returns may be required on an annual basis in succeeding years; and

(3) In addition to the returns required in subdivision (c)(2) of this section, the vendor may be required to submit returns in the month following any month in which the vendor has accumulated state and local tax funds in the total amount of one thousand dollars ($1,000) or more.

(d) (1) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made on or before July 20, October 20, January 20, and April 20 of each year for the preceding three-month period. (2) When the average amount of tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary may notify the taxpayer that a yearly report and remittance in lieu of a monthly report may be made on or before January 20 of each year for the preceding twelve-month period.

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

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

(e) (1) Any report or remittance required under this section of which the due date falls on a Saturday, Sunday, or legal holiday shall be postmarked or transmitted on the next succeeding business day that is not a Saturday, Sunday, or legal holiday. (2) If the Federal Reserve Bank is closed on a due date that prohibits a vendor from being able to make a remittance through electronic funds transfer, the remittance shall be accepted as timely if made on the next day the Federal Reserve Bank is open. (3) A report filed in conjunction with a remittance that cannot be made due to the closure of the Federal Reserve Bank shall be accepted as timely if filed in conjunction with the payment on the next day the Federal Reserve Bank is open.

(1) Any report or remittance required under this section of which the due date falls on a Saturday, Sunday, or legal holiday shall be postmarked or transmitted on the next succeeding business day that is not a Saturday, Sunday, or legal holiday.

(2) If the Federal Reserve Bank is closed on a due date that prohibits a vendor from being able to make a remittance through electronic funds transfer, the remittance shall be accepted as timely if made on the next day the Federal Reserve Bank is open.

(3) A report filed in conjunction with a remittance that cannot be made due to the closure of the Federal Reserve Bank shall be accepted as timely if filed in conjunction with the payment on the next day the Federal Reserve Bank is open.

Amended by Act 2019, No. 910,§ 3907, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3906, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3905, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3904, eff. 7/1/2019.

Amended by Act 2017, No. 141,§ 55, eff. for tax years beginning on and after 1/1/2018.

Amended by Act 2017, No. 141,§ 54, eff. for tax years beginning on and after 1/1/2018.

Acts 1949, No. 487, § 9; 1979, No. 915, § 2; A.S.A. 1947, § 84-3109; Acts 1991, No. 688, § 3; 2003, No. 664, §§ 3, 4; 2003, No. 1273, §§ 27-30; 2007, No. 181, § 35; 2011, No. 291, § 15; 2011, No. 1142, § 1.

This section is set out more than once due to postponed, multiple, or conflicting amendments.