Ark. Code Ann. § 26-18-1115 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1115
Hearings
Status: in_force

(a) A hearing under this subchapter: (1) Shall be tried before one (1) or more of the appointed commissioners of the Tax Appeals Commission, as determined by the Chief Commissioner of the Tax Appeals Commission; and (2) Is not subject to the Arkansas Administrative Procedure Act, § 25-15-201 et seq. (b) Except as otherwise stated in this subchapter, the commission shall: (1) Receive evidence; (2) Conduct hearings; and (3) Render decisions. (c) (1) Hearings of the commission under this subchapter shall be: (A) Conducted in accordance with the rules of practice and procedure promulgated by the commission under the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; and (B) Confidential and closed to the public. (2) The following are exempt from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq.: (A) Tax returns, audit reports, information pertaining to any tax return or audit report, and other taxpayer information provided to the commission in relation to a dispute involving state taxes administered by the Secretary of the Department of Finance and Administration; (B) Hearings held by the commission under this section; and (C) Files and records of the commission pertaining to an action filed by a taxpayer or the secretary under: (i) This subchapter; or (ii) The Arkansas Tax Procedure Act, § 26-18-101 et seq. (d) (1) The rules of evidence applicable to civil cases in state courts do not apply to hearings before the commission under this subchapter. (2) A commissioner of the commission shall: (A) Admit relevant evidence, including hearsay, if it is probative of a material fact in controversy; and (B) Exclude irrelevant and repetitious evidence. (e) The rules of privilege recognized by state law apply to testimony provided in hearings before the commission under this subchapter. (f) (1) Testimony in a hearing under this subchapter shall be given on oath or affirmation. (2) A commissioner may designate one (1) or more of the employees of the commission to administer oaths. (g) Either party may elect to hire a court reporter to be present and record a hearing before the commission. (h) The burden of proof stated in § 26-18-313 shall apply to all matters before the commission. (i) (1) For a proceeding assigned to one (1) commissioner, that commissioner shall be the presiding commissioner at the hearing. (2) For a proceeding assigned to the commission en banc, the chief commissioner or the commissioner designated by the chief commissioner shall be the presiding commissioner at a hearing. (j) Except in a case involving the denial of a claim for refund, the taxpayer shall have the right to have the taxpayer's case heard before paying any of the amounts asserted as due by the Department of Finance and Administration. (k) (1) Except as provided in subdivision (k)(2) of this section, the commission shall schedule and hold a hearing as provided in § 26-18-1113 . (2) The commission shall schedule and hold a hearing: (A) Under § 26-18-402 , within five (5) business days after a taxpayer has filed a petition with the commission; (B) Under § 26-18-601(b) , within three (3) business days after a taxpayer has filed a petition with the commission; (C) Under § 26-18-601(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (D) Under § 26-18-1002 , within fourteen (14) calendar days after a taxpayer has filed a petition with the commission; (E) Under § 26-18-507(e)(1)(B)(ii) or § 26-36-315(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (F) Under § 26-55-224 , § 26-56-204 , or § 26-62-204 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (G) Under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (H) Under § 26-55-247 , within five (5) business days after a taxpayer has filed a petition with the commission; and (I) Under § 26-57-1212 , within five (5) business days after a taxpayer has filed a petition with the commission. (3) The commission shall provide notice of an expedited hearing under subdivision (k)(2) of this section to the department at least two (2) business days before the hearing. (l) (1) A taxpayer may elect to have the taxpayer's petition heard: (A) In person; (B) By teleconference; (C) By videoconference; (D) By any combination of in-person, teleconferencing, or videoconferencing means; or (E) Solely upon the documents filed with the commission. (2) The taxpayer shall make an election under subdivision (l)(1) of this section in the taxpayer's initial petition. (3) If the taxpayer fails to make an election under subdivision (l)(1) of this section in the taxpayer's initial petition, the petition shall be set for an in-person hearing in Little Rock. (4) The taxpayer may amend an election under this subsection: (A) Up to the date the taxpayer's reply is filed or due to be filed; or (B) With the consent of the commission after notice to the department and an opportunity to be heard. (5) The department may elect to appear by teleconference or videoconference for a hearing. (6) The commission may require a hearing by a means other than the means elected by the taxpayer for good cause or when it is in the interest of justice. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) A hearing under this subchapter: (1) Shall be tried before one (1) or more of the appointed commissioners of the Tax Appeals Commission, as determined by the Chief Commissioner of the Tax Appeals Commission; and (2) Is not subject to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(1) Shall be tried before one (1) or more of the appointed commissioners of the Tax Appeals Commission, as determined by the Chief Commissioner of the Tax Appeals Commission; and

(2) Is not subject to the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(b) Except as otherwise stated in this subchapter, the commission shall: (1) Receive evidence; (2) Conduct hearings; and (3) Render decisions.

(1) Receive evidence;

(2) Conduct hearings; and

(3) Render decisions.

(c) (1) Hearings of the commission under this subchapter shall be: (A) Conducted in accordance with the rules of practice and procedure promulgated by the commission under the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; and (B) Confidential and closed to the public. (2) The following are exempt from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq.: (A) Tax returns, audit reports, information pertaining to any tax return or audit report, and other taxpayer information provided to the commission in relation to a dispute involving state taxes administered by the Secretary of the Department of Finance and Administration; (B) Hearings held by the commission under this section; and (C) Files and records of the commission pertaining to an action filed by a taxpayer or the secretary under: (i) This subchapter; or (ii) The Arkansas Tax Procedure Act, § 26-18-101 et seq.

(1) Hearings of the commission under this subchapter shall be: (A) Conducted in accordance with the rules of practice and procedure promulgated by the commission under the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; and (B) Confidential and closed to the public.

(A) Conducted in accordance with the rules of practice and procedure promulgated by the commission under the Arkansas Administrative Procedure Act, § 25-15-201 et seq.; and

(B) Confidential and closed to the public.

(2) The following are exempt from disclosure under the Freedom of Information Act of 1967, § 25-19-101 et seq.: (A) Tax returns, audit reports, information pertaining to any tax return or audit report, and other taxpayer information provided to the commission in relation to a dispute involving state taxes administered by the Secretary of the Department of Finance and Administration; (B) Hearings held by the commission under this section; and (C) Files and records of the commission pertaining to an action filed by a taxpayer or the secretary under: (i) This subchapter; or (ii) The Arkansas Tax Procedure Act, § 26-18-101 et seq.

(A) Tax returns, audit reports, information pertaining to any tax return or audit report, and other taxpayer information provided to the commission in relation to a dispute involving state taxes administered by the Secretary of the Department of Finance and Administration;

(B) Hearings held by the commission under this section; and

(C) Files and records of the commission pertaining to an action filed by a taxpayer or the secretary under: (i) This subchapter; or (ii) The Arkansas Tax Procedure Act, § 26-18-101 et seq.

(i) This subchapter; or

(ii) The Arkansas Tax Procedure Act, § 26-18-101 et seq.

(d) (1) The rules of evidence applicable to civil cases in state courts do not apply to hearings before the commission under this subchapter. (2) A commissioner of the commission shall: (A) Admit relevant evidence, including hearsay, if it is probative of a material fact in controversy; and (B) Exclude irrelevant and repetitious evidence.

(1) The rules of evidence applicable to civil cases in state courts do not apply to hearings before the commission under this subchapter.

(2) A commissioner of the commission shall: (A) Admit relevant evidence, including hearsay, if it is probative of a material fact in controversy; and (B) Exclude irrelevant and repetitious evidence.

(A) Admit relevant evidence, including hearsay, if it is probative of a material fact in controversy; and

(B) Exclude irrelevant and repetitious evidence.

(e) The rules of privilege recognized by state law apply to testimony provided in hearings before the commission under this subchapter.

(f) (1) Testimony in a hearing under this subchapter shall be given on oath or affirmation. (2) A commissioner may designate one (1) or more of the employees of the commission to administer oaths.

(1) Testimony in a hearing under this subchapter shall be given on oath or affirmation.

(2) A commissioner may designate one (1) or more of the employees of the commission to administer oaths.

(g) Either party may elect to hire a court reporter to be present and record a hearing before the commission.

(h) The burden of proof stated in § 26-18-313 shall apply to all matters before the commission.

(i) (1) For a proceeding assigned to one (1) commissioner, that commissioner shall be the presiding commissioner at the hearing. (2) For a proceeding assigned to the commission en banc, the chief commissioner or the commissioner designated by the chief commissioner shall be the presiding commissioner at a hearing.

(1) For a proceeding assigned to one (1) commissioner, that commissioner shall be the presiding commissioner at the hearing.

(2) For a proceeding assigned to the commission en banc, the chief commissioner or the commissioner designated by the chief commissioner shall be the presiding commissioner at a hearing.

(j) Except in a case involving the denial of a claim for refund, the taxpayer shall have the right to have the taxpayer's case heard before paying any of the amounts asserted as due by the Department of Finance and Administration.

(k) (1) Except as provided in subdivision (k)(2) of this section, the commission shall schedule and hold a hearing as provided in § 26-18-1113 . (2) The commission shall schedule and hold a hearing: (A) Under § 26-18-402 , within five (5) business days after a taxpayer has filed a petition with the commission; (B) Under § 26-18-601(b) , within three (3) business days after a taxpayer has filed a petition with the commission; (C) Under § 26-18-601(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (D) Under § 26-18-1002 , within fourteen (14) calendar days after a taxpayer has filed a petition with the commission; (E) Under § 26-18-507(e)(1)(B)(ii) or § 26-36-315(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (F) Under § 26-55-224 , § 26-56-204 , or § 26-62-204 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (G) Under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (H) Under § 26-55-247 , within five (5) business days after a taxpayer has filed a petition with the commission; and (I) Under § 26-57-1212 , within five (5) business days after a taxpayer has filed a petition with the commission. (3) The commission shall provide notice of an expedited hearing under subdivision (k)(2) of this section to the department at least two (2) business days before the hearing.

(1) Except as provided in subdivision (k)(2) of this section, the commission shall schedule and hold a hearing as provided in § 26-18-1113 .

(2) The commission shall schedule and hold a hearing: (A) Under § 26-18-402 , within five (5) business days after a taxpayer has filed a petition with the commission; (B) Under § 26-18-601(b) , within three (3) business days after a taxpayer has filed a petition with the commission; (C) Under § 26-18-601(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (D) Under § 26-18-1002 , within fourteen (14) calendar days after a taxpayer has filed a petition with the commission; (E) Under § 26-18-507(e)(1)(B)(ii) or § 26-36-315(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (F) Under § 26-55-224 , § 26-56-204 , or § 26-62-204 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (G) Under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission; (H) Under § 26-55-247 , within five (5) business days after a taxpayer has filed a petition with the commission; and (I) Under § 26-57-1212 , within five (5) business days after a taxpayer has filed a petition with the commission.

(A) Under § 26-18-402 , within five (5) business days after a taxpayer has filed a petition with the commission;

(B) Under § 26-18-601(b) , within three (3) business days after a taxpayer has filed a petition with the commission;

(C) Under § 26-18-601(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission;

(D) Under § 26-18-1002 , within fourteen (14) calendar days after a taxpayer has filed a petition with the commission;

(E) Under § 26-18-507(e)(1)(B)(ii) or § 26-36-315(c) , within twenty (20) calendar days after a taxpayer has filed a petition with the commission;

(F) Under § 26-55-224 , § 26-56-204 , or § 26-62-204 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission;

(G) Under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 , within twenty (20) calendar days after a taxpayer has filed a petition with the commission;

(H) Under § 26-55-247 , within five (5) business days after a taxpayer has filed a petition with the commission; and

(I) Under § 26-57-1212 , within five (5) business days after a taxpayer has filed a petition with the commission.

(3) The commission shall provide notice of an expedited hearing under subdivision (k)(2) of this section to the department at least two (2) business days before the hearing.

(l) (1) A taxpayer may elect to have the taxpayer's petition heard: (A) In person; (B) By teleconference; (C) By videoconference; (D) By any combination of in-person, teleconferencing, or videoconferencing means; or (E) Solely upon the documents filed with the commission. (2) The taxpayer shall make an election under subdivision (l)(1) of this section in the taxpayer's initial petition. (3) If the taxpayer fails to make an election under subdivision (l)(1) of this section in the taxpayer's initial petition, the petition shall be set for an in-person hearing in Little Rock. (4) The taxpayer may amend an election under this subsection: (A) Up to the date the taxpayer's reply is filed or due to be filed; or (B) With the consent of the commission after notice to the department and an opportunity to be heard. (5) The department may elect to appear by teleconference or videoconference for a hearing. (6) The commission may require a hearing by a means other than the means elected by the taxpayer for good cause or when it is in the interest of justice.

(1) A taxpayer may elect to have the taxpayer's petition heard: (A) In person; (B) By teleconference; (C) By videoconference; (D) By any combination of in-person, teleconferencing, or videoconferencing means; or (E) Solely upon the documents filed with the commission.

(A) In person;

(B) By teleconference;

(C) By videoconference;

(D) By any combination of in-person, teleconferencing, or videoconferencing means; or

(E) Solely upon the documents filed with the commission.

(2) The taxpayer shall make an election under subdivision (l)(1) of this section in the taxpayer's initial petition.

(3) If the taxpayer fails to make an election under subdivision (l)(1) of this section in the taxpayer's initial petition, the petition shall be set for an in-person hearing in Little Rock.

(4) The taxpayer may amend an election under this subsection: (A) Up to the date the taxpayer's reply is filed or due to be filed; or (B) With the consent of the commission after notice to the department and an opportunity to be heard.

(A) Up to the date the taxpayer's reply is filed or due to be filed; or

(B) With the consent of the commission after notice to the department and an opportunity to be heard.

(5) The department may elect to appear by teleconference or videoconference for a hearing.

(6) The commission may require a hearing by a means other than the means elected by the taxpayer for good cause or when it is in the interest of justice.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-57-905 — AR Code / Title 26 / Chapter 57 / Subchapter 9 / Section 26-57-905
Exemptions
Status: in_force

The following shall be exempt from the tax levied by § 26-57-904 : (1) Syrups, simple syrups, powders or base products, or soft drinks sold to the United States Government; (2) Syrups, simple syrups, powders or base products, or soft drinks exported from the State of Arkansas by a distributor, wholesaler, or manufacturer; (3) Any powder or base product that is used in preparing coffee or tea and any simple syrup used in preparing tea; (4) Any frozen concentrate or freeze-dried concentrate to which only water is added to produce a soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice; (5) Any soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice; (6) Syrups, simple syrups, powders or base products, or soft drinks sold by one distributor, wholesaler, or manufacturer to another distributor, wholesaler, or manufacturer who holds a license issued by the Secretary of the Department of Finance and Administration under the provisions of § 26-57-909 as a distributor, wholesaler, or manufacturer, provided that the license number of the distributor, wholesaler, or manufacturer to whom the soft drink is sold is clearly shown on the invoice for the sale which is claimed to be exempt. This exemption shall not apply to any sale to a retailer; (7) Any product whether sold in liquid or powder form which is intended by the manufacturer for consumption by infants and which is commonly referred to as "infant formula"; (8) Any product whether sold in liquid or powder form which is intended by the manufacturer for use as a dietary supplement or for weight reduction; (9) Water to which no flavoring, whether artificial or natural, or carbonation has been added; (10) Any powder or other base product which is intended by the manufacturer to be sold and used for the purpose of domestically mixing soft drinks by the ultimate consumer; and (11) Any product containing milk or milk products. Amended by Act 2019, No. 910,§ 4194, eff. 7/1/2019. Amended by Act 2017, No. 596,§ 1, eff. 8/1/2017. Amended by Act 2017, No. 141,§ 62, eff. 8/1/2017. Acts 1992 (2nd Ex. Sess.), No. 7, § 6.

The following shall be exempt from the tax levied by § 26-57-904 :

(1) Syrups, simple syrups, powders or base products, or soft drinks sold to the United States Government;

(2) Syrups, simple syrups, powders or base products, or soft drinks exported from the State of Arkansas by a distributor, wholesaler, or manufacturer;

(3) Any powder or base product that is used in preparing coffee or tea and any simple syrup used in preparing tea;

(4) Any frozen concentrate or freeze-dried concentrate to which only water is added to produce a soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice;

(5) Any soft drink containing more than ten percent (10%) natural fruit juice or natural vegetable juice;

(6) Syrups, simple syrups, powders or base products, or soft drinks sold by one distributor, wholesaler, or manufacturer to another distributor, wholesaler, or manufacturer who holds a license issued by the Secretary of the Department of Finance and Administration under the provisions of § 26-57-909 as a distributor, wholesaler, or manufacturer, provided that the license number of the distributor, wholesaler, or manufacturer to whom the soft drink is sold is clearly shown on the invoice for the sale which is claimed to be exempt. This exemption shall not apply to any sale to a retailer;

(7) Any product whether sold in liquid or powder form which is intended by the manufacturer for consumption by infants and which is commonly referred to as "infant formula";

(8) Any product whether sold in liquid or powder form which is intended by the manufacturer for use as a dietary supplement or for weight reduction;

(9) Water to which no flavoring, whether artificial or natural, or carbonation has been added;

(10) Any powder or other base product which is intended by the manufacturer to be sold and used for the purpose of domestically mixing soft drinks by the ultimate consumer; and

(11) Any product containing milk or milk products.

Amended by Act 2019, No. 910,§ 4194, eff. 7/1/2019.

Amended by Act 2017, No. 596,§ 1, eff. 8/1/2017.

Amended by Act 2017, No. 141,§ 62, eff. 8/1/2017.

Acts 1992 (2nd Ex. Sess.), No. 7, § 6.
Ark. Code Ann. § 26-51-458 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-458
Deduction - Volunteer firefighter - Definition
Status: in_force

(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there is allowed as a deduction in addition to all other deductions allowed by law for the: (1) Amount paid by a volunteer firefighter and not reimbursed by the fire department or firefighting unit that the volunteer firefighter serves to purchase firefighting equipment required by the fire department or firefighting unit; and (2) Loss of value of personal property of a volunteer firefighter that is damaged or destroyed in the course of his or her participation in fire suppression, rescue, pump operation, or other firefighting activity as a volunteer firefighter. (b) The deduction allowed under subsection (a) of this section shall not exceed one thousand dollars ($1,000). (c) As used in this section, "volunteer firefighter" means a member of a fire department or firefighting unit who: (1) Actively engages in fire suppression, rescue, pump operation, or other firefighting activity; and (2) Receives less than five thousand dollars ($5,000) in total compensation during the taxable year from the volunteer fire department or firefighting unit that the volunteer firefighter serves. (d) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section. Amended by Act 2019, No. 910,§ 3721, eff. 7/1/2019. Added by Act 2013, No. 1452,§ 2, eff. for tax years beginning on and after January 1, 2014.

(a) In computing net income for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq., there is allowed as a deduction in addition to all other deductions allowed by law for the: (1) Amount paid by a volunteer firefighter and not reimbursed by the fire department or firefighting unit that the volunteer firefighter serves to purchase firefighting equipment required by the fire department or firefighting unit; and (2) Loss of value of personal property of a volunteer firefighter that is damaged or destroyed in the course of his or her participation in fire suppression, rescue, pump operation, or other firefighting activity as a volunteer firefighter.

(1) Amount paid by a volunteer firefighter and not reimbursed by the fire department or firefighting unit that the volunteer firefighter serves to purchase firefighting equipment required by the fire department or firefighting unit; and

(2) Loss of value of personal property of a volunteer firefighter that is damaged or destroyed in the course of his or her participation in fire suppression, rescue, pump operation, or other firefighting activity as a volunteer firefighter.

(b) The deduction allowed under subsection (a) of this section shall not exceed one thousand dollars ($1,000).

(c) As used in this section, "volunteer firefighter" means a member of a fire department or firefighting unit who: (1) Actively engages in fire suppression, rescue, pump operation, or other firefighting activity; and (2) Receives less than five thousand dollars ($5,000) in total compensation during the taxable year from the volunteer fire department or firefighting unit that the volunteer firefighter serves.

(1) Actively engages in fire suppression, rescue, pump operation, or other firefighting activity; and

(2) Receives less than five thousand dollars ($5,000) in total compensation during the taxable year from the volunteer fire department or firefighting unit that the volunteer firefighter serves.

(d) The Secretary of the Department of Finance and Administration may promulgate rules to implement this section.

Amended by Act 2019, No. 910,§ 3721, eff. 7/1/2019.

Added by Act 2013, No. 1452,§ 2, eff. for tax years beginning on and after January 1, 2014.
Ark. Code Ann. § 26-39-208 — AR Code / Title 26 / Chapter 39 / Subchapter 2 / Section 26-39-208
Duplicate receipts given for funds received
Status: in_force

(a) Whenever the county sheriff or county collector shall receive the amount due from any officer by voluntary payment or by the sale of goods and chattels, he or she shall give the officer duplicate receipts for it, stating therein: (1) The whole amount received; (2) How much for the state; (3) How much for the county; and (4) The particular fund to which it belongs. (b) The officer taking the receipts shall, without delay, deposit one (1) of the receipts with the county clerk. Acts 1883, No. 114, § 187, p. 199; C. & M. Dig., § 10149; Pope's Dig., § 13931; A.S.A. 1947, § 84-1428.

(a) Whenever the county sheriff or county collector shall receive the amount due from any officer by voluntary payment or by the sale of goods and chattels, he or she shall give the officer duplicate receipts for it, stating therein: (1) The whole amount received; (2) How much for the state; (3) How much for the county; and (4) The particular fund to which it belongs.

(1) The whole amount received;

(2) How much for the state;

(3) How much for the county; and

(4) The particular fund to which it belongs.

(b) The officer taking the receipts shall, without delay, deposit one (1) of the receipts with the county clerk.

Acts 1883, No. 114, § 187, p. 199; C. & M. Dig., § 10149; Pope's Dig., § 13931; A.S.A. 1947, § 84-1428.
Ark. Code Ann. § 26-51-1507 — AR Code / Title 26 / Chapter 51 / Subchapter 15 / Section 26-51-1507
Application and approval procedure
Status: in_force

(a) (1) (A) WETLAND AND RIPARIAN ZONE CREATION AND RESTORATION TAX CREDIT. (B) A taxpayer wishing to obtain a wetland and riparian zone creation and restoration tax credit shall submit an application to the Department of Agriculture. (C) After review of the application under subdivision (a)(1)(B) of this section, the Department of Agriculture may issue a wetland and riparian zone creation and restoration tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter. (2) (A) Project costs incurred after issuance of a wetland and riparian zone creation and restoration tax credit approval certificate may be claimed for a wetland and riparian zone creation and restoration tax credit, subject to the limitations in § 26-51-1505 . (B) A taxpayer must file the certificate of wetland and riparian zone creation and restoration tax credit approval with the taxpayer's income tax return for the first year in which the taxpayer claims a tax credit under this subchapter. (3) (A) Upon completion and proper functioning of the project, the Department of Agriculture shall issue a certificate of completion. (B) A taxpayer must file the certificate of completion with the first tax return filed after issuance of the certificate of completion. (b) (1) (A) WETLAND AND RIPARIAN ZONE CONSERVATION TAX CREDIT. (B) An eligible donor wishing to obtain a wetland and riparian zone conservation tax credit shall submit an application to the Department of Agriculture. (C) The Department of Agriculture review shall include the following considerations: (i) Whether the appraisal of the qualified real property interest meets the minimum standards of the Uniform Standards of Professional Appraisal Practice and the Internal Revenue Service requirements for a qualified appraisal; (ii) Whether the qualified real property interest's valuation does not appear to be manifestly abusive; (iii) Whether the conservation purpose of the donation complies with the requirements of a qualified conservation purpose and contributes to the wetland and riparian zone benefits in § 26-51-1502 ; (iv) Whether the real property interest meets the requirements for a qualified real property interest; and (v) Whether the donee of the qualified real property interest meets the requirements of an eligible donee. (D) After consideration of the requirements for approval, the Department of Agriculture may issue a wetland and riparian zone conservation tax credit approval certificate for those applications that meet the requirements of this subchapter and the rules promulgated under this subchapter. (2) (A) An eligible donor may apply for conditional approval of a wetland and riparian zone conservation tax credit before a qualified real property interest donation has been recorded. (B) If conditional approval of a wetland and riparian zone conservation tax credit is granted, the application must be resubmitted to the Department of Agriculture after the qualified real property interest donation has been recorded for the limited purpose of demonstrating conformity with the originally submitted draft documents. (3) (A) If the Department of Agriculture denies approval of a wetland and riparian zone conservation tax credit, it shall provide a brief written statement to the applicant of the reason for a decision to deny approval. (B) When a problem identified by the Department of Agriculture is remedied, an eligible donor may resubmit the application for approval of the wetland and riparian zone conservation tax credit. (4) A decision on an application for approval or conditional approval of a wetland and riparian zone conservation tax credit or on a resubmission of a conditionally approved or previously denied application shall be issued in the order in which the completed applications or resubmissions are received. (5) For good cause shown, the Department of Finance and Administration may review and either accept or reject in whole or in part any wetland and riparian zone conservation tax credit claimed by a taxpayer and may require information from a taxpayer regarding the: (A) Appraisal value of the qualified real property interest; (B) Amount of the wetland and riparian zone conservation tax credit; (C) Validity of the wetland and riparian zone conservation tax credit; and (D) Other relevant matters. Amended by Act 2023, No. 691,§ 217, eff. 7/1/2023. Amended by Act 2023, No. 691,§ 216, eff. 7/1/2023. Amended by Act 2023, No. 691,§ 215, eff. 7/1/2023. Amended by Act 2023, No. 691,§ 214, eff. 7/1/2023. Amended by Act 2023, No. 691,§ 213, eff. 7/1/2023. Acts 1995, No. 561, §§ 7, 8; 2009, No. 351, § 8.

(a) (1) (A) WETLAND AND RIPARIAN ZONE CREATION AND RESTORATION TAX CREDIT. (B) A taxpayer wishing to obtain a wetland and riparian zone creation and restoration tax credit shall submit an application to the Department of Agriculture. (C) After review of the application under subdivision (a)(1)(B) of this section, the Department of Agriculture may issue a wetland and riparian zone creation and restoration tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter. (2) (A) Project costs incurred after issuance of a wetland and riparian zone creation and restoration tax credit approval certificate may be claimed for a wetland and riparian zone creation and restoration tax credit, subject to the limitations in § 26-51-1505 . (B) A taxpayer must file the certificate of wetland and riparian zone creation and restoration tax credit approval with the taxpayer's income tax return for the first year in which the taxpayer claims a tax credit under this subchapter. (3) (A) Upon completion and proper functioning of the project, the Department of Agriculture shall issue a certificate of completion. (B) A taxpayer must file the certificate of completion with the first tax return filed after issuance of the certificate of completion.

(1) (A) WETLAND AND RIPARIAN ZONE CREATION AND RESTORATION TAX CREDIT. (B) A taxpayer wishing to obtain a wetland and riparian zone creation and restoration tax credit shall submit an application to the Department of Agriculture. (C) After review of the application under subdivision (a)(1)(B) of this section, the Department of Agriculture may issue a wetland and riparian zone creation and restoration tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter.

(A) WETLAND AND RIPARIAN ZONE CREATION AND RESTORATION TAX CREDIT.

(B) A taxpayer wishing to obtain a wetland and riparian zone creation and restoration tax credit shall submit an application to the Department of Agriculture.

(C) After review of the application under subdivision (a)(1)(B) of this section, the Department of Agriculture may issue a wetland and riparian zone creation and restoration tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter.

(2) (A) Project costs incurred after issuance of a wetland and riparian zone creation and restoration tax credit approval certificate may be claimed for a wetland and riparian zone creation and restoration tax credit, subject to the limitations in § 26-51-1505 . (B) A taxpayer must file the certificate of wetland and riparian zone creation and restoration tax credit approval with the taxpayer's income tax return for the first year in which the taxpayer claims a tax credit under this subchapter.

(A) Project costs incurred after issuance of a wetland and riparian zone creation and restoration tax credit approval certificate may be claimed for a wetland and riparian zone creation and restoration tax credit, subject to the limitations in § 26-51-1505 .

(B) A taxpayer must file the certificate of wetland and riparian zone creation and restoration tax credit approval with the taxpayer's income tax return for the first year in which the taxpayer claims a tax credit under this subchapter.

(3) (A) Upon completion and proper functioning of the project, the Department of Agriculture shall issue a certificate of completion. (B) A taxpayer must file the certificate of completion with the first tax return filed after issuance of the certificate of completion.

(A) Upon completion and proper functioning of the project, the Department of Agriculture shall issue a certificate of completion.

(B) A taxpayer must file the certificate of completion with the first tax return filed after issuance of the certificate of completion.

(b) (1) (A) WETLAND AND RIPARIAN ZONE CONSERVATION TAX CREDIT. (B) An eligible donor wishing to obtain a wetland and riparian zone conservation tax credit shall submit an application to the Department of Agriculture. (C) The Department of Agriculture review shall include the following considerations: (i) Whether the appraisal of the qualified real property interest meets the minimum standards of the Uniform Standards of Professional Appraisal Practice and the Internal Revenue Service requirements for a qualified appraisal; (ii) Whether the qualified real property interest's valuation does not appear to be manifestly abusive; (iii) Whether the conservation purpose of the donation complies with the requirements of a qualified conservation purpose and contributes to the wetland and riparian zone benefits in § 26-51-1502 ; (iv) Whether the real property interest meets the requirements for a qualified real property interest; and (v) Whether the donee of the qualified real property interest meets the requirements of an eligible donee. (D) After consideration of the requirements for approval, the Department of Agriculture may issue a wetland and riparian zone conservation tax credit approval certificate for those applications that meet the requirements of this subchapter and the rules promulgated under this subchapter. (2) (A) An eligible donor may apply for conditional approval of a wetland and riparian zone conservation tax credit before a qualified real property interest donation has been recorded. (B) If conditional approval of a wetland and riparian zone conservation tax credit is granted, the application must be resubmitted to the Department of Agriculture after the qualified real property interest donation has been recorded for the limited purpose of demonstrating conformity with the originally submitted draft documents. (3) (A) If the Department of Agriculture denies approval of a wetland and riparian zone conservation tax credit, it shall provide a brief written statement to the applicant of the reason for a decision to deny approval. (B) When a problem identified by the Department of Agriculture is remedied, an eligible donor may resubmit the application for approval of the wetland and riparian zone conservation tax credit. (4) A decision on an application for approval or conditional approval of a wetland and riparian zone conservation tax credit or on a resubmission of a conditionally approved or previously denied application shall be issued in the order in which the completed applications or resubmissions are received. (5) For good cause shown, the Department of Finance and Administration may review and either accept or reject in whole or in part any wetland and riparian zone conservation tax credit claimed by a taxpayer and may require information from a taxpayer regarding the: (A) Appraisal value of the qualified real property interest; (B) Amount of the wetland and riparian zone conservation tax credit; (C) Validity of the wetland and riparian zone conservation tax credit; and (D) Other relevant matters.

(1) (A) WETLAND AND RIPARIAN ZONE CONSERVATION TAX CREDIT. (B) An eligible donor wishing to obtain a wetland and riparian zone conservation tax credit shall submit an application to the Department of Agriculture. (C) The Department of Agriculture review shall include the following considerations: (i) Whether the appraisal of the qualified real property interest meets the minimum standards of the Uniform Standards of Professional Appraisal Practice and the Internal Revenue Service requirements for a qualified appraisal; (ii) Whether the qualified real property interest's valuation does not appear to be manifestly abusive; (iii) Whether the conservation purpose of the donation complies with the requirements of a qualified conservation purpose and contributes to the wetland and riparian zone benefits in § 26-51-1502 ; (iv) Whether the real property interest meets the requirements for a qualified real property interest; and (v) Whether the donee of the qualified real property interest meets the requirements of an eligible donee. (D) After consideration of the requirements for approval, the Department of Agriculture may issue a wetland and riparian zone conservation tax credit approval certificate for those applications that meet the requirements of this subchapter and the rules promulgated under this subchapter.

(A) WETLAND AND RIPARIAN ZONE CONSERVATION TAX CREDIT.

(B) An eligible donor wishing to obtain a wetland and riparian zone conservation tax credit shall submit an application to the Department of Agriculture.

(C) The Department of Agriculture review shall include the following considerations: (i) Whether the appraisal of the qualified real property interest meets the minimum standards of the Uniform Standards of Professional Appraisal Practice and the Internal Revenue Service requirements for a qualified appraisal; (ii) Whether the qualified real property interest's valuation does not appear to be manifestly abusive; (iii) Whether the conservation purpose of the donation complies with the requirements of a qualified conservation purpose and contributes to the wetland and riparian zone benefits in § 26-51-1502 ; (iv) Whether the real property interest meets the requirements for a qualified real property interest; and (v) Whether the donee of the qualified real property interest meets the requirements of an eligible donee.

(i) Whether the appraisal of the qualified real property interest meets the minimum standards of the Uniform Standards of Professional Appraisal Practice and the Internal Revenue Service requirements for a qualified appraisal;

(ii) Whether the qualified real property interest's valuation does not appear to be manifestly abusive;

(iii) Whether the conservation purpose of the donation complies with the requirements of a qualified conservation purpose and contributes to the wetland and riparian zone benefits in § 26-51-1502 ;

(iv) Whether the real property interest meets the requirements for a qualified real property interest; and

(v) Whether the donee of the qualified real property interest meets the requirements of an eligible donee.

(D) After consideration of the requirements for approval, the Department of Agriculture may issue a wetland and riparian zone conservation tax credit approval certificate for those applications that meet the requirements of this subchapter and the rules promulgated under this subchapter.

(2) (A) An eligible donor may apply for conditional approval of a wetland and riparian zone conservation tax credit before a qualified real property interest donation has been recorded. (B) If conditional approval of a wetland and riparian zone conservation tax credit is granted, the application must be resubmitted to the Department of Agriculture after the qualified real property interest donation has been recorded for the limited purpose of demonstrating conformity with the originally submitted draft documents.

(A) An eligible donor may apply for conditional approval of a wetland and riparian zone conservation tax credit before a qualified real property interest donation has been recorded.

(B) If conditional approval of a wetland and riparian zone conservation tax credit is granted, the application must be resubmitted to the Department of Agriculture after the qualified real property interest donation has been recorded for the limited purpose of demonstrating conformity with the originally submitted draft documents.

(3) (A) If the Department of Agriculture denies approval of a wetland and riparian zone conservation tax credit, it shall provide a brief written statement to the applicant of the reason for a decision to deny approval. (B) When a problem identified by the Department of Agriculture is remedied, an eligible donor may resubmit the application for approval of the wetland and riparian zone conservation tax credit.

(A) If the Department of Agriculture denies approval of a wetland and riparian zone conservation tax credit, it shall provide a brief written statement to the applicant of the reason for a decision to deny approval.

(B) When a problem identified by the Department of Agriculture is remedied, an eligible donor may resubmit the application for approval of the wetland and riparian zone conservation tax credit.

(4) A decision on an application for approval or conditional approval of a wetland and riparian zone conservation tax credit or on a resubmission of a conditionally approved or previously denied application shall be issued in the order in which the completed applications or resubmissions are received.

(5) For good cause shown, the Department of Finance and Administration may review and either accept or reject in whole or in part any wetland and riparian zone conservation tax credit claimed by a taxpayer and may require information from a taxpayer regarding the: (A) Appraisal value of the qualified real property interest; (B) Amount of the wetland and riparian zone conservation tax credit; (C) Validity of the wetland and riparian zone conservation tax credit; and (D) Other relevant matters.

(A) Appraisal value of the qualified real property interest;

(B) Amount of the wetland and riparian zone conservation tax credit;

(C) Validity of the wetland and riparian zone conservation tax credit; and

(D) Other relevant matters.

Amended by Act 2023, No. 691,§ 217, eff. 7/1/2023.

Amended by Act 2023, No. 691,§ 216, eff. 7/1/2023.

Amended by Act 2023, No. 691,§ 215, eff. 7/1/2023.

Amended by Act 2023, No. 691,§ 214, eff. 7/1/2023.

Amended by Act 2023, No. 691,§ 213, eff. 7/1/2023.

Acts 1995, No. 561, §§ 7, 8; 2009, No. 351, § 8.
Ark. Code Ann. § 26-57-215 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-215
Permits - Types
Status: in_force

(a) (1) Each person listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee and secure a permit from the Director of Arkansas Tobacco Control. (2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale. (b) (1) In addition to securing a permit under subsection (a) of this section, a manufacturer whose products are sold in this state shall register with the Secretary of the Department of Finance and Administration. (2) A wholesaler of tobacco products, vapor products, alternative nicotine products, or e-liquid products shall secure the proper wholesale permit. (3) (A) Every wholesaler's or manufacturer's salesperson of any tobacco products, vapor product, alternative nicotine product, or e-liquid product who contacts a retailer in this state for the purpose of soliciting, taking, or processing orders for the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products or who through contact delivers or causes delivery of any tobacco products, vapor product, alternative nicotine product, or e-liquid product to a retailer in this state, shall first secure a salesperson's permit. (B) Application shall be made by the wholesaler or manufacturer who is the salesperson's employer. (C) A salesperson's permit is not transferable to another employer and must be surrendered to the director by the employer upon termination of the salesperson's employment. (4) Every retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products that operates a place of business shall secure the proper retail permit. (5) A current permit holder may secure temporary permits to operate at picnics, fairs, carnivals, circuses, or any other temporary public gathering for periods not to exceed ten (10) days for a fee of five dollars ($5.00). (6) (A) (i) Every vendor shall obtain a vending machine permit from the director. However, municipal corporations may license and tax the privilege of doing business as a vendor in cities where the vendors maintain an established place of business, provided that the machine license tax imposed may not exceed fifty percent (50%) of the amounts levied on the vendors' permits under this subchapter. (ii) If a municipality by ordinance licenses or taxes the privilege of doing business as a vendor, proof that the license is in good standing is a mandatory condition for the issuance of a state permit required under this section. (B) (i) (a) In addition, every vendor shall obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products, vapor products, alternative nicotine products, or e-liquid products. (b) This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and permit number of the vendor operating the machine. (ii) A stamp shall not be issued for a machine upon which the state gross receipts or state compensating tax has not been paid, and the director shall require proof of payment before the initial issue of a stamp for any vending machine containing tobacco products, vapor products, alternative nicotine products, or e-liquid products. (c) (1) Permits are issued as follows: (A) A permit for a sole proprietorship is issued in the owner's name and in the fictitious business name, if any; (B) (i) A permit for a partnership or limited liability company is issued in the name of: (a) The managing partner or managing member; and (b) The partnership or limited liability company. (ii) If the managing partner or managing member of a limited liability company is a partnership, limited liability company, or corporation, then the permit shall be issued in the name of: (a) The president or chief executive officer; and (b) The partnership or limited liability company; and (C) A permit for a publicly traded or nonpublicly traded corporation is issued in the name of the president or chief executive officer of the corporation and in the name of the corporation. (2) It is a violation for a permitted entity not to provide written notification to the director within thirty (30) days of a change in the following: (A) The managing partner, limited liability company managing member, or president or chief executive officer of a corporation, partnership, or limited liability company; or (B) The stockholders effecting twenty-five percent (25%) or more of the total voting shares of a nonpublicly traded corporation. (d) (1) When an entity transfers a business permitted under this subchapter, the entity to which the business is transferred: (A) Shall apply for a new permit under this subchapter; (B) May be issued a new permit under this subchapter; and (C) May operate under the selling entity's permit for no more than thirty (30) days from the date of the sale. (2) When a partnership or limited liability company permitted under this subchapter changes, removes, or replaces the managing partner, managing member, president, or chief executive officer: (A) The existing permit issued under this subchapter is void; and (B) The partnership or limited liability company: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement. (3) When a nonpublicly traded corporation permitted under this subchapter changes, removes, or replaces the president or chief executive officer named on the permit or changes, removes, or replaces a stockholder who owns fifty percent (50%) or more of the total voting shares of the nonpublicly traded corporation's stock: (A) The permit issued under this subchapter is void; and (B) The nonpublicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement. (4) When a publicly traded corporation permitted under this subchapter changes, removes, or replaces the president or chief executive officer named on the permit or changes, removes, or replaces a stockholder who owns fifty percent (50%) or more of the total voting shares of the publicly traded corporation's stock: (A) The permit issued under this subchapter is void; and (B) The publicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement. (e) An entity may apply for and be issued a permit under this subchapter in advance of the effective date of the permit to facilitate continuity of business operations. Amended by Act 2021, No. 386,§ 3, eff. 7/28/2021. Amended by Act 2021, No. 386,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4116, eff. 7/1/2019. Amended by Act 2015, No. 1235,§ 4, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 16, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 15, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 14, eff. 8/16/2013. Amended by Act 2013, No. 1273,§ 13, eff. 8/16/2013. Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 10; 2009, No. 785, §§ 11-13.

(a) (1) Each person listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee and secure a permit from the Director of Arkansas Tobacco Control. (2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.

(1) Each person listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee and secure a permit from the Director of Arkansas Tobacco Control.

(2) A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.

(b) (1) In addition to securing a permit under subsection (a) of this section, a manufacturer whose products are sold in this state shall register with the Secretary of the Department of Finance and Administration. (2) A wholesaler of tobacco products, vapor products, alternative nicotine products, or e-liquid products shall secure the proper wholesale permit. (3) (A) Every wholesaler's or manufacturer's salesperson of any tobacco products, vapor product, alternative nicotine product, or e-liquid product who contacts a retailer in this state for the purpose of soliciting, taking, or processing orders for the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products or who through contact delivers or causes delivery of any tobacco products, vapor product, alternative nicotine product, or e-liquid product to a retailer in this state, shall first secure a salesperson's permit. (B) Application shall be made by the wholesaler or manufacturer who is the salesperson's employer. (C) A salesperson's permit is not transferable to another employer and must be surrendered to the director by the employer upon termination of the salesperson's employment. (4) Every retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products that operates a place of business shall secure the proper retail permit. (5) A current permit holder may secure temporary permits to operate at picnics, fairs, carnivals, circuses, or any other temporary public gathering for periods not to exceed ten (10) days for a fee of five dollars ($5.00). (6) (A) (i) Every vendor shall obtain a vending machine permit from the director. However, municipal corporations may license and tax the privilege of doing business as a vendor in cities where the vendors maintain an established place of business, provided that the machine license tax imposed may not exceed fifty percent (50%) of the amounts levied on the vendors' permits under this subchapter. (ii) If a municipality by ordinance licenses or taxes the privilege of doing business as a vendor, proof that the license is in good standing is a mandatory condition for the issuance of a state permit required under this section. (B) (i) (a) In addition, every vendor shall obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products, vapor products, alternative nicotine products, or e-liquid products. (b) This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and permit number of the vendor operating the machine. (ii) A stamp shall not be issued for a machine upon which the state gross receipts or state compensating tax has not been paid, and the director shall require proof of payment before the initial issue of a stamp for any vending machine containing tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(1) In addition to securing a permit under subsection (a) of this section, a manufacturer whose products are sold in this state shall register with the Secretary of the Department of Finance and Administration.

(2) A wholesaler of tobacco products, vapor products, alternative nicotine products, or e-liquid products shall secure the proper wholesale permit.

(3) (A) Every wholesaler's or manufacturer's salesperson of any tobacco products, vapor product, alternative nicotine product, or e-liquid product who contacts a retailer in this state for the purpose of soliciting, taking, or processing orders for the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products or who through contact delivers or causes delivery of any tobacco products, vapor product, alternative nicotine product, or e-liquid product to a retailer in this state, shall first secure a salesperson's permit. (B) Application shall be made by the wholesaler or manufacturer who is the salesperson's employer. (C) A salesperson's permit is not transferable to another employer and must be surrendered to the director by the employer upon termination of the salesperson's employment.

(A) Every wholesaler's or manufacturer's salesperson of any tobacco products, vapor product, alternative nicotine product, or e-liquid product who contacts a retailer in this state for the purpose of soliciting, taking, or processing orders for the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products or who through contact delivers or causes delivery of any tobacco products, vapor product, alternative nicotine product, or e-liquid product to a retailer in this state, shall first secure a salesperson's permit.

(B) Application shall be made by the wholesaler or manufacturer who is the salesperson's employer.

(C) A salesperson's permit is not transferable to another employer and must be surrendered to the director by the employer upon termination of the salesperson's employment.

(4) Every retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products that operates a place of business shall secure the proper retail permit.

(5) A current permit holder may secure temporary permits to operate at picnics, fairs, carnivals, circuses, or any other temporary public gathering for periods not to exceed ten (10) days for a fee of five dollars ($5.00).

(6) (A) (i) Every vendor shall obtain a vending machine permit from the director. However, municipal corporations may license and tax the privilege of doing business as a vendor in cities where the vendors maintain an established place of business, provided that the machine license tax imposed may not exceed fifty percent (50%) of the amounts levied on the vendors' permits under this subchapter. (ii) If a municipality by ordinance licenses or taxes the privilege of doing business as a vendor, proof that the license is in good standing is a mandatory condition for the issuance of a state permit required under this section. (B) (i) (a) In addition, every vendor shall obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products, vapor products, alternative nicotine products, or e-liquid products. (b) This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and permit number of the vendor operating the machine. (ii) A stamp shall not be issued for a machine upon which the state gross receipts or state compensating tax has not been paid, and the director shall require proof of payment before the initial issue of a stamp for any vending machine containing tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(A) (i) Every vendor shall obtain a vending machine permit from the director. However, municipal corporations may license and tax the privilege of doing business as a vendor in cities where the vendors maintain an established place of business, provided that the machine license tax imposed may not exceed fifty percent (50%) of the amounts levied on the vendors' permits under this subchapter. (ii) If a municipality by ordinance licenses or taxes the privilege of doing business as a vendor, proof that the license is in good standing is a mandatory condition for the issuance of a state permit required under this section.

(i) Every vendor shall obtain a vending machine permit from the director. However, municipal corporations may license and tax the privilege of doing business as a vendor in cities where the vendors maintain an established place of business, provided that the machine license tax imposed may not exceed fifty percent (50%) of the amounts levied on the vendors' permits under this subchapter.

(ii) If a municipality by ordinance licenses or taxes the privilege of doing business as a vendor, proof that the license is in good standing is a mandatory condition for the issuance of a state permit required under this section.

(B) (i) (a) In addition, every vendor shall obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products, vapor products, alternative nicotine products, or e-liquid products. (b) This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and permit number of the vendor operating the machine. (ii) A stamp shall not be issued for a machine upon which the state gross receipts or state compensating tax has not been paid, and the director shall require proof of payment before the initial issue of a stamp for any vending machine containing tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(i) (a) In addition, every vendor shall obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products, vapor products, alternative nicotine products, or e-liquid products. (b) This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and permit number of the vendor operating the machine.

(a) In addition, every vendor shall obtain a permit stamp for each machine of any type placed in operation in this state for the purpose of vending any tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(b) This stamp shall be affixed to the machine in a conspicuous location together with a decal or card reciting the name, address, and permit number of the vendor operating the machine.

(ii) A stamp shall not be issued for a machine upon which the state gross receipts or state compensating tax has not been paid, and the director shall require proof of payment before the initial issue of a stamp for any vending machine containing tobacco products, vapor products, alternative nicotine products, or e-liquid products.

(c) (1) Permits are issued as follows: (A) A permit for a sole proprietorship is issued in the owner's name and in the fictitious business name, if any; (B) (i) A permit for a partnership or limited liability company is issued in the name of: (a) The managing partner or managing member; and (b) The partnership or limited liability company. (ii) If the managing partner or managing member of a limited liability company is a partnership, limited liability company, or corporation, then the permit shall be issued in the name of: (a) The president or chief executive officer; and (b) The partnership or limited liability company; and (C) A permit for a publicly traded or nonpublicly traded corporation is issued in the name of the president or chief executive officer of the corporation and in the name of the corporation. (2) It is a violation for a permitted entity not to provide written notification to the director within thirty (30) days of a change in the following: (A) The managing partner, limited liability company managing member, or president or chief executive officer of a corporation, partnership, or limited liability company; or (B) The stockholders effecting twenty-five percent (25%) or more of the total voting shares of a nonpublicly traded corporation.

(1) Permits are issued as follows: (A) A permit for a sole proprietorship is issued in the owner's name and in the fictitious business name, if any; (B) (i) A permit for a partnership or limited liability company is issued in the name of: (a) The managing partner or managing member; and (b) The partnership or limited liability company. (ii) If the managing partner or managing member of a limited liability company is a partnership, limited liability company, or corporation, then the permit shall be issued in the name of: (a) The president or chief executive officer; and (b) The partnership or limited liability company; and (C) A permit for a publicly traded or nonpublicly traded corporation is issued in the name of the president or chief executive officer of the corporation and in the name of the corporation.

(A) A permit for a sole proprietorship is issued in the owner's name and in the fictitious business name, if any;

(B) (i) A permit for a partnership or limited liability company is issued in the name of: (a) The managing partner or managing member; and (b) The partnership or limited liability company. (ii) If the managing partner or managing member of a limited liability company is a partnership, limited liability company, or corporation, then the permit shall be issued in the name of: (a) The president or chief executive officer; and (b) The partnership or limited liability company; and

(i) A permit for a partnership or limited liability company is issued in the name of: (a) The managing partner or managing member; and (b) The partnership or limited liability company.

(a) The managing partner or managing member; and

(b) The partnership or limited liability company.

(ii) If the managing partner or managing member of a limited liability company is a partnership, limited liability company, or corporation, then the permit shall be issued in the name of: (a) The president or chief executive officer; and (b) The partnership or limited liability company; and

(a) The president or chief executive officer; and

(b) The partnership or limited liability company; and

(C) A permit for a publicly traded or nonpublicly traded corporation is issued in the name of the president or chief executive officer of the corporation and in the name of the corporation.

(2) It is a violation for a permitted entity not to provide written notification to the director within thirty (30) days of a change in the following: (A) The managing partner, limited liability company managing member, or president or chief executive officer of a corporation, partnership, or limited liability company; or (B) The stockholders effecting twenty-five percent (25%) or more of the total voting shares of a nonpublicly traded corporation.

(A) The managing partner, limited liability company managing member, or president or chief executive officer of a corporation, partnership, or limited liability company; or

(B) The stockholders effecting twenty-five percent (25%) or more of the total voting shares of a nonpublicly traded corporation.

(d) (1) When an entity transfers a business permitted under this subchapter, the entity to which the business is transferred: (A) Shall apply for a new permit under this subchapter; (B) May be issued a new permit under this subchapter; and (C) May operate under the selling entity's permit for no more than thirty (30) days from the date of the sale. (2) When a partnership or limited liability company permitted under this subchapter changes, removes, or replaces the managing partner, managing member, president, or chief executive officer: (A) The existing permit issued under this subchapter is void; and (B) The partnership or limited liability company: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement. (3) When a nonpublicly traded corporation permitted under this subchapter changes, removes, or replaces the president or chief executive officer named on the permit or changes, removes, or replaces a stockholder who owns fifty percent (50%) or more of the total voting shares of the nonpublicly traded corporation's stock: (A) The permit issued under this subchapter is void; and (B) The nonpublicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement. (4) When a publicly traded corporation permitted under this subchapter changes, removes, or replaces the president or chief executive officer named on the permit or changes, removes, or replaces a stockholder who owns fifty percent (50%) or more of the total voting shares of the publicly traded corporation's stock: (A) The permit issued under this subchapter is void; and (B) The publicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(1) When an entity transfers a business permitted under this subchapter, the entity to which the business is transferred: (A) Shall apply for a new permit under this subchapter; (B) May be issued a new permit under this subchapter; and (C) May operate under the selling entity's permit for no more than thirty (30) days from the date of the sale.

(A) Shall apply for a new permit under this subchapter;

(B) May be issued a new permit under this subchapter; and

(C) May operate under the selling entity's permit for no more than thirty (30) days from the date of the sale.

(2) When a partnership or limited liability company permitted under this subchapter changes, removes, or replaces the managing partner, managing member, president, or chief executive officer: (A) The existing permit issued under this subchapter is void; and (B) The partnership or limited liability company: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(A) The existing permit issued under this subchapter is void; and

(B) The partnership or limited liability company: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(i) Shall apply for a new permit under this subchapter;

(ii) May be issued a new permit under this subchapter; and

(iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(3) When a nonpublicly traded corporation permitted under this subchapter changes, removes, or replaces the president or chief executive officer named on the permit or changes, removes, or replaces a stockholder who owns fifty percent (50%) or more of the total voting shares of the nonpublicly traded corporation's stock: (A) The permit issued under this subchapter is void; and (B) The nonpublicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(A) The permit issued under this subchapter is void; and

(B) The nonpublicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(i) Shall apply for a new permit under this subchapter;

(ii) May be issued a new permit under this subchapter; and

(iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(4) When a publicly traded corporation permitted under this subchapter changes, removes, or replaces the president or chief executive officer named on the permit or changes, removes, or replaces a stockholder who owns fifty percent (50%) or more of the total voting shares of the publicly traded corporation's stock: (A) The permit issued under this subchapter is void; and (B) The publicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(A) The permit issued under this subchapter is void; and

(B) The publicly traded corporation: (i) Shall apply for a new permit under this subchapter; (ii) May be issued a new permit under this subchapter; and (iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(i) Shall apply for a new permit under this subchapter;

(ii) May be issued a new permit under this subchapter; and

(iii) May operate under the voided permit for no more than thirty (30) days from the date of the change, removal, or replacement.

(e) An entity may apply for and be issued a permit under this subchapter in advance of the effective date of the permit to facilitate continuity of business operations.

Amended by Act 2021, No. 386,§ 3, eff. 7/28/2021.

Amended by Act 2021, No. 386,§ 2, eff. 7/28/2021.

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

Amended by Act 2019, No. 910,§ 4116, eff. 7/1/2019.

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

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

Amended by Act 2013, No. 1273,§ 15, eff. 8/16/2013.

Amended by Act 2013, No. 1273,§ 14, eff. 8/16/2013.

Amended by Act 2013, No. 1273,§ 13, eff. 8/16/2013.

Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 10; 2009, No. 785, §§ 11-13.