Ark. Code Ann. § 26-18-701 — AR Code / Title 26 / Chapter 18 / Subchapter 7 / Section 26-18-701
Issuance of certificates of indebtedness and execution
Status: in_force

(a) (1) (A) (i) The Secretary of the Department of Finance and Administration shall, as soon as practicable, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the taxpayer named in the certificate of indebtedness is indebted to the state for the amount of a tax deficiency assessed by the secretary if: (a) The taxpayer fails to timely and properly protest the assessment under § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and fails to pay the assessed tax upon notice and demand for payment; or (b) The assessment is sustained by the secretary under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and the taxpayer fails to pay the assessed deficiency upon notice and demand for payment. (ii) (a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary. (b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii) (a) of this section upon: (1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and (2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk. (B) (i) If a taxpayer has a delinquent tax liability to the State of Arkansas of less than one thousand dollars ($1,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that it is in the best interest of the state. (C) (i) If a taxpayer has a total delinquent individual income tax liability to the State of Arkansas of less than two thousand dollars ($2,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments if: (a) The installment agreement is for a period of twelve (12) months or less; and (b) The installments are to be paid electronically. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that the issuance of a certificate of indebtedness is not in the best interest of the state. (2) The circuit clerk shall enter immediately upon the circuit court judgment docket: (A) The name of the delinquent taxpayer; (B) The amount certified as being due; (C) The name of the tax; and (D) The date of entry upon the judgment docket. (3) (A) (i) The entry of the certificate of indebtedness shall have the same force and effect as the entry of a judgment rendered by the circuit court. (ii) This entry shall constitute the state's lien upon the title of any real and personal property of the taxpayer in the county where the certificate of indebtedness is recorded. (B) This lien is: (i) In addition to any other lien existing in favor of the state to secure payment of taxes, applicable interest, penalties, and costs, including any costs the circuit clerk is entitled to receive as provided by law for either the filing or the release of this lien; and (ii) Superior to: (a) Other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket; and (b) All claims of unsecured creditors. (C) (i) (a) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (b) An action on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward. (c) The secretary shall not be required to file a release on a lien which has expired, and the provisions of § 26-18-808 dealing with failure to release liens are not applicable to this section. (d) The provisions of this subsection are applicable to both liens already on file and all future filings of liens. (ii) A bankruptcy filing by a taxpayer tolls the ten-year period for certificates of indebtedness under subdivision (a)(3)(C)(i) of this section until one hundred eighty (180) days after the termination of the taxpayer's bankruptcy case. (iii) The secretary may file another lien to secure a tax delinquency if: (a) The secretary is required to release an inadvertently filed lien because the filing of a bankruptcy case has stayed collection activity; and (b) There is no subsequent discharge of the tax delinquency. (4) The lien authorized by this section arises at the time the secretary makes the assessment and continues until the taxpayer satisfies the assessment or the lien becomes unenforceable by operation of law. (b) (1) After entry of the certificate of indebtedness, the circuit clerk shall issue a writ of execution directed to the secretary, authorizing the secretary to levy upon and against all real and personal property of the taxpayer. (2) The secretary shall have all remedies and may take all proceedings for the collection of the tax which may be taken for the recovery of a judgment at law. (3) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state, except the secretary shall act in the place of the county sheriffs. (4) The secretary shall have this authority for all liens either presently filed or filed after the passage of this act. (c) (1) Nothing in this chapter shall preclude the secretary from resorting to any other means provided by law for collecting delinquent taxes. (2) The issuance of a certificate of indebtedness, entry by the circuit clerk, and levy of execution as provided in this section shall not constitute an election of remedies with respect to the collection of the tax. (3) The taxes, interest, penalties, and fees, including any costs the circuit clerk is entitled to receive as provided by law in these matters, imposed or levied by any state tax law, when due, may be collected in the same way as a personal debt of the taxpayer. (4) In the name of the state, the secretary may sue to the same effect and extent as for the enforcement of a right of action for debt. (5) All provisional remedies available in these actions are available to the State of Arkansas in the enforcement of the payment of any state tax. (d) (1) (A) In addition to the remedies provided in subsections (b) and (c) of this section, the secretary may direct the circuit clerk to issue a writ of execution directed to the county sheriff of any county authorizing the county sheriff to levy upon and against all real and personal property of the taxpayer. (B) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state. (2) (A) The circuit clerk and county sheriff shall be entitled to receive the same fees provided by law in these matters. (B) These fees shall be collected from the taxpayer by either the secretary or the county sheriff in addition to the tax, penalties, and interest included in the certificate of indebtedness. (C) If the county sheriff is unable after diligent effort to collect the tax, interest, penalties, and costs, the secretary may pay such fees as are properly shown to be due to the circuit clerk and county sheriff. (e) The secretary may contract with persons inside or outside the state to help the secretary collect delinquencies of resident or nonresident taxpayers. Amended by Act 2021, No. 593,§ 19, eff. 1/1/2023. Amended by Act 2019, No. 760,§ 3, eff. for tax years beginning on or after 1/1/2020. Amended by Act 2019, No. 760,§ 2, eff. for tax years beginning on or after 1/1/2020. Amended by Act 2019, No. 864,§ 1, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3635, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3634, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3633, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3632, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3631, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3630, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3629, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3628, eff. 7/1/2019. Amended by Act 2013, No. 160,§ 1, eff. 8/16/2013. Acts 1979, No. 401, § 23; A.S.A. 1947, § 84-4723; Acts 1989, No. 590, § 3; 1993, No. 1236, § 1; 2003, No. 1085, §§ 1, 2.

(a) (1) (A) (i) The Secretary of the Department of Finance and Administration shall, as soon as practicable, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the taxpayer named in the certificate of indebtedness is indebted to the state for the amount of a tax deficiency assessed by the secretary if: (a) The taxpayer fails to timely and properly protest the assessment under § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and fails to pay the assessed tax upon notice and demand for payment; or (b) The assessment is sustained by the secretary under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and the taxpayer fails to pay the assessed deficiency upon notice and demand for payment. (ii) (a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary. (b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii) (a) of this section upon: (1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and (2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk. (B) (i) If a taxpayer has a delinquent tax liability to the State of Arkansas of less than one thousand dollars ($1,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that it is in the best interest of the state. (C) (i) If a taxpayer has a total delinquent individual income tax liability to the State of Arkansas of less than two thousand dollars ($2,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments if: (a) The installment agreement is for a period of twelve (12) months or less; and (b) The installments are to be paid electronically. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that the issuance of a certificate of indebtedness is not in the best interest of the state. (2) The circuit clerk shall enter immediately upon the circuit court judgment docket: (A) The name of the delinquent taxpayer; (B) The amount certified as being due; (C) The name of the tax; and (D) The date of entry upon the judgment docket. (3) (A) (i) The entry of the certificate of indebtedness shall have the same force and effect as the entry of a judgment rendered by the circuit court. (ii) This entry shall constitute the state's lien upon the title of any real and personal property of the taxpayer in the county where the certificate of indebtedness is recorded. (B) This lien is: (i) In addition to any other lien existing in favor of the state to secure payment of taxes, applicable interest, penalties, and costs, including any costs the circuit clerk is entitled to receive as provided by law for either the filing or the release of this lien; and (ii) Superior to: (a) Other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket; and (b) All claims of unsecured creditors. (C) (i) (a) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (b) An action on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward. (c) The secretary shall not be required to file a release on a lien which has expired, and the provisions of § 26-18-808 dealing with failure to release liens are not applicable to this section. (d) The provisions of this subsection are applicable to both liens already on file and all future filings of liens. (ii) A bankruptcy filing by a taxpayer tolls the ten-year period for certificates of indebtedness under subdivision (a)(3)(C)(i) of this section until one hundred eighty (180) days after the termination of the taxpayer's bankruptcy case. (iii) The secretary may file another lien to secure a tax delinquency if: (a) The secretary is required to release an inadvertently filed lien because the filing of a bankruptcy case has stayed collection activity; and (b) There is no subsequent discharge of the tax delinquency. (4) The lien authorized by this section arises at the time the secretary makes the assessment and continues until the taxpayer satisfies the assessment or the lien becomes unenforceable by operation of law.

(1) (A) (i) The Secretary of the Department of Finance and Administration shall, as soon as practicable, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the taxpayer named in the certificate of indebtedness is indebted to the state for the amount of a tax deficiency assessed by the secretary if: (a) The taxpayer fails to timely and properly protest the assessment under § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and fails to pay the assessed tax upon notice and demand for payment; or (b) The assessment is sustained by the secretary under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and the taxpayer fails to pay the assessed deficiency upon notice and demand for payment. (ii) (a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary. (b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii) (a) of this section upon: (1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and (2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk. (B) (i) If a taxpayer has a delinquent tax liability to the State of Arkansas of less than one thousand dollars ($1,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that it is in the best interest of the state. (C) (i) If a taxpayer has a total delinquent individual income tax liability to the State of Arkansas of less than two thousand dollars ($2,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments if: (a) The installment agreement is for a period of twelve (12) months or less; and (b) The installments are to be paid electronically. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that the issuance of a certificate of indebtedness is not in the best interest of the state.

(A) (i) The Secretary of the Department of Finance and Administration shall, as soon as practicable, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the taxpayer named in the certificate of indebtedness is indebted to the state for the amount of a tax deficiency assessed by the secretary if: (a) The taxpayer fails to timely and properly protest the assessment under § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and fails to pay the assessed tax upon notice and demand for payment; or (b) The assessment is sustained by the secretary under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and the taxpayer fails to pay the assessed deficiency upon notice and demand for payment. (ii) (a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary. (b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii) (a) of this section upon: (1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and (2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk.

(i) The Secretary of the Department of Finance and Administration shall, as soon as practicable, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the taxpayer named in the certificate of indebtedness is indebted to the state for the amount of a tax deficiency assessed by the secretary if: (a) The taxpayer fails to timely and properly protest the assessment under § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and fails to pay the assessed tax upon notice and demand for payment; or (b) The assessment is sustained by the secretary under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and the taxpayer fails to pay the assessed deficiency upon notice and demand for payment.

(a) The taxpayer fails to timely and properly protest the assessment under § 26-18-404 or file a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and fails to pay the assessed tax upon notice and demand for payment; or

(b) The assessment is sustained by the secretary under § 26-18-405 or by the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., and the taxpayer fails to pay the assessed deficiency upon notice and demand for payment.

(ii) (a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary. (b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii) (a) of this section upon: (1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and (2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk.

(a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary.

(b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii) (a) of this section upon: (1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and (2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk.

(1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and

(2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk.

(B) (i) If a taxpayer has a delinquent tax liability to the State of Arkansas of less than one thousand dollars ($1,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that it is in the best interest of the state.

(i) If a taxpayer has a delinquent tax liability to the State of Arkansas of less than one thousand dollars ($1,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments.

(ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that it is in the best interest of the state.

(C) (i) If a taxpayer has a total delinquent individual income tax liability to the State of Arkansas of less than two thousand dollars ($2,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments if: (a) The installment agreement is for a period of twelve (12) months or less; and (b) The installments are to be paid electronically. (ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that the issuance of a certificate of indebtedness is not in the best interest of the state.

(i) If a taxpayer has a total delinquent individual income tax liability to the State of Arkansas of less than two thousand dollars ($2,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments if: (a) The installment agreement is for a period of twelve (12) months or less; and (b) The installments are to be paid electronically.

(a) The installment agreement is for a period of twelve (12) months or less; and

(b) The installments are to be paid electronically.

(ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that the issuance of a certificate of indebtedness is not in the best interest of the state.

(2) The circuit clerk shall enter immediately upon the circuit court judgment docket: (A) The name of the delinquent taxpayer; (B) The amount certified as being due; (C) The name of the tax; and (D) The date of entry upon the judgment docket.

(A) The name of the delinquent taxpayer;

(B) The amount certified as being due;

(C) The name of the tax; and

(D) The date of entry upon the judgment docket.

(3) (A) (i) The entry of the certificate of indebtedness shall have the same force and effect as the entry of a judgment rendered by the circuit court. (ii) This entry shall constitute the state's lien upon the title of any real and personal property of the taxpayer in the county where the certificate of indebtedness is recorded. (B) This lien is: (i) In addition to any other lien existing in favor of the state to secure payment of taxes, applicable interest, penalties, and costs, including any costs the circuit clerk is entitled to receive as provided by law for either the filing or the release of this lien; and (ii) Superior to: (a) Other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket; and (b) All claims of unsecured creditors. (C) (i) (a) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (b) An action on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward. (c) The secretary shall not be required to file a release on a lien which has expired, and the provisions of § 26-18-808 dealing with failure to release liens are not applicable to this section. (d) The provisions of this subsection are applicable to both liens already on file and all future filings of liens. (ii) A bankruptcy filing by a taxpayer tolls the ten-year period for certificates of indebtedness under subdivision (a)(3)(C)(i) of this section until one hundred eighty (180) days after the termination of the taxpayer's bankruptcy case. (iii) The secretary may file another lien to secure a tax delinquency if: (a) The secretary is required to release an inadvertently filed lien because the filing of a bankruptcy case has stayed collection activity; and (b) There is no subsequent discharge of the tax delinquency.

(A) (i) The entry of the certificate of indebtedness shall have the same force and effect as the entry of a judgment rendered by the circuit court. (ii) This entry shall constitute the state's lien upon the title of any real and personal property of the taxpayer in the county where the certificate of indebtedness is recorded.

(i) The entry of the certificate of indebtedness shall have the same force and effect as the entry of a judgment rendered by the circuit court.

(ii) This entry shall constitute the state's lien upon the title of any real and personal property of the taxpayer in the county where the certificate of indebtedness is recorded.

(B) This lien is: (i) In addition to any other lien existing in favor of the state to secure payment of taxes, applicable interest, penalties, and costs, including any costs the circuit clerk is entitled to receive as provided by law for either the filing or the release of this lien; and (ii) Superior to: (a) Other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket; and (b) All claims of unsecured creditors.

(i) In addition to any other lien existing in favor of the state to secure payment of taxes, applicable interest, penalties, and costs, including any costs the circuit clerk is entitled to receive as provided by law for either the filing or the release of this lien; and

(ii) Superior to: (a) Other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket; and (b) All claims of unsecured creditors.

(a) Other liens of any type or character attaching to the property after the date of entry of the certificate of indebtedness on the judgment docket; and

(b) All claims of unsecured creditors.

(C) (i) (a) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (b) An action on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward. (c) The secretary shall not be required to file a release on a lien which has expired, and the provisions of § 26-18-808 dealing with failure to release liens are not applicable to this section. (d) The provisions of this subsection are applicable to both liens already on file and all future filings of liens. (ii) A bankruptcy filing by a taxpayer tolls the ten-year period for certificates of indebtedness under subdivision (a)(3)(C)(i) of this section until one hundred eighty (180) days after the termination of the taxpayer's bankruptcy case. (iii) The secretary may file another lien to secure a tax delinquency if: (a) The secretary is required to release an inadvertently filed lien because the filing of a bankruptcy case has stayed collection activity; and (b) There is no subsequent discharge of the tax delinquency.

(i) (a) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run. (b) An action on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward. (c) The secretary shall not be required to file a release on a lien which has expired, and the provisions of § 26-18-808 dealing with failure to release liens are not applicable to this section. (d) The provisions of this subsection are applicable to both liens already on file and all future filings of liens.

(a) The certificate of indebtedness authorized by this subsection shall continue in force for ten (10) years from the date of recording and shall automatically expire after the ten-year period has run.

(b) An action on the lien on the certificate of indebtedness shall be commenced within ten (10) years after the date of recording of the certificate, and not afterward.

(c) The secretary shall not be required to file a release on a lien which has expired, and the provisions of § 26-18-808 dealing with failure to release liens are not applicable to this section.

(d) The provisions of this subsection are applicable to both liens already on file and all future filings of liens.

(ii) A bankruptcy filing by a taxpayer tolls the ten-year period for certificates of indebtedness under subdivision (a)(3)(C)(i) of this section until one hundred eighty (180) days after the termination of the taxpayer's bankruptcy case.

(iii) The secretary may file another lien to secure a tax delinquency if: (a) The secretary is required to release an inadvertently filed lien because the filing of a bankruptcy case has stayed collection activity; and (b) There is no subsequent discharge of the tax delinquency.

(a) The secretary is required to release an inadvertently filed lien because the filing of a bankruptcy case has stayed collection activity; and

(b) There is no subsequent discharge of the tax delinquency.

(4) The lien authorized by this section arises at the time the secretary makes the assessment and continues until the taxpayer satisfies the assessment or the lien becomes unenforceable by operation of law.

(b) (1) After entry of the certificate of indebtedness, the circuit clerk shall issue a writ of execution directed to the secretary, authorizing the secretary to levy upon and against all real and personal property of the taxpayer. (2) The secretary shall have all remedies and may take all proceedings for the collection of the tax which may be taken for the recovery of a judgment at law. (3) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state, except the secretary shall act in the place of the county sheriffs. (4) The secretary shall have this authority for all liens either presently filed or filed after the passage of this act.

(1) After entry of the certificate of indebtedness, the circuit clerk shall issue a writ of execution directed to the secretary, authorizing the secretary to levy upon and against all real and personal property of the taxpayer.

(2) The secretary shall have all remedies and may take all proceedings for the collection of the tax which may be taken for the recovery of a judgment at law.

(3) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state, except the secretary shall act in the place of the county sheriffs.

(4) The secretary shall have this authority for all liens either presently filed or filed after the passage of this act.

(c) (1) Nothing in this chapter shall preclude the secretary from resorting to any other means provided by law for collecting delinquent taxes. (2) The issuance of a certificate of indebtedness, entry by the circuit clerk, and levy of execution as provided in this section shall not constitute an election of remedies with respect to the collection of the tax. (3) The taxes, interest, penalties, and fees, including any costs the circuit clerk is entitled to receive as provided by law in these matters, imposed or levied by any state tax law, when due, may be collected in the same way as a personal debt of the taxpayer. (4) In the name of the state, the secretary may sue to the same effect and extent as for the enforcement of a right of action for debt. (5) All provisional remedies available in these actions are available to the State of Arkansas in the enforcement of the payment of any state tax.

(1) Nothing in this chapter shall preclude the secretary from resorting to any other means provided by law for collecting delinquent taxes.

(2) The issuance of a certificate of indebtedness, entry by the circuit clerk, and levy of execution as provided in this section shall not constitute an election of remedies with respect to the collection of the tax.

(3) The taxes, interest, penalties, and fees, including any costs the circuit clerk is entitled to receive as provided by law in these matters, imposed or levied by any state tax law, when due, may be collected in the same way as a personal debt of the taxpayer.

(4) In the name of the state, the secretary may sue to the same effect and extent as for the enforcement of a right of action for debt.

(5) All provisional remedies available in these actions are available to the State of Arkansas in the enforcement of the payment of any state tax.

(d) (1) (A) In addition to the remedies provided in subsections (b) and (c) of this section, the secretary may direct the circuit clerk to issue a writ of execution directed to the county sheriff of any county authorizing the county sheriff to levy upon and against all real and personal property of the taxpayer. (B) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state. (2) (A) The circuit clerk and county sheriff shall be entitled to receive the same fees provided by law in these matters. (B) These fees shall be collected from the taxpayer by either the secretary or the county sheriff in addition to the tax, penalties, and interest included in the certificate of indebtedness. (C) If the county sheriff is unable after diligent effort to collect the tax, interest, penalties, and costs, the secretary may pay such fees as are properly shown to be due to the circuit clerk and county sheriff.

(1) (A) In addition to the remedies provided in subsections (b) and (c) of this section, the secretary may direct the circuit clerk to issue a writ of execution directed to the county sheriff of any county authorizing the county sheriff to levy upon and against all real and personal property of the taxpayer. (B) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state.

(A) In addition to the remedies provided in subsections (b) and (c) of this section, the secretary may direct the circuit clerk to issue a writ of execution directed to the county sheriff of any county authorizing the county sheriff to levy upon and against all real and personal property of the taxpayer.

(B) The writ of execution shall be issued, served, and executed in the same manner as provided for in the issuance and service of executions rendered by the circuit courts of this state.

(2) (A) The circuit clerk and county sheriff shall be entitled to receive the same fees provided by law in these matters. (B) These fees shall be collected from the taxpayer by either the secretary or the county sheriff in addition to the tax, penalties, and interest included in the certificate of indebtedness. (C) If the county sheriff is unable after diligent effort to collect the tax, interest, penalties, and costs, the secretary may pay such fees as are properly shown to be due to the circuit clerk and county sheriff.

(A) The circuit clerk and county sheriff shall be entitled to receive the same fees provided by law in these matters.

(B) These fees shall be collected from the taxpayer by either the secretary or the county sheriff in addition to the tax, penalties, and interest included in the certificate of indebtedness.

(C) If the county sheriff is unable after diligent effort to collect the tax, interest, penalties, and costs, the secretary may pay such fees as are properly shown to be due to the circuit clerk and county sheriff.

(e) The secretary may contract with persons inside or outside the state to help the secretary collect delinquencies of resident or nonresident taxpayers.

Amended by Act 2021, No. 593,§ 19, eff. 1/1/2023.

Amended by Act 2019, No. 760,§ 3, eff. for tax years beginning on or after 1/1/2020.

Amended by Act 2019, No. 760,§ 2, eff. for tax years beginning on or after 1/1/2020.

Amended by Act 2019, No. 864,§ 1, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3635, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3634, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3633, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3632, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3631, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3630, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3629, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3628, eff. 7/1/2019.

Amended by Act 2013, No. 160,§ 1, eff. 8/16/2013.

Acts 1979, No. 401, § 23; A.S.A. 1947, § 84-4723; Acts 1989, No. 590, § 3; 1993, No. 1236, § 1; 2003, No. 1085, §§ 1, 2.
Ark. Code Ann. § 26-3-206 — AR Code / Title 26 / Chapter 3 / Subchapter 2 / Section 26-3-206
Property used for other than church purposes - Exemption
Status: in_force

(a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes other than church purposes, shall be listed for assessment. The ad valorem tax shall be paid thereon at the same rate and at the time and in the same manner provided by law for any other property owner. (b) However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax. Acts 1987, No. 1040, § 1.

(a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes other than church purposes, shall be listed for assessment. The ad valorem tax shall be paid thereon at the same rate and at the time and in the same manner provided by law for any other property owner.

(b) However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax.

Acts 1987, No. 1040, § 1.
Ark. Code Ann. § 26-5-106 — AR Code / Title 26 / Chapter 5 / Section 26-5-106
Legal counsel
Status: in_force

The chief attorney of the Revenue Division of the Department of Finance and Administration is designated as counsel to represent this state at meetings of the Multistate Tax Commission. However, the Secretary of the Department of Finance and Administration may request the Attorney General of this state to attend meetings of the commission or to designate one (1) of his or her assistant attorneys general to attend commission meetings. Amended by Act 2019, No. 910,§ 3589, eff. 7/1/2019. Acts 1967, No. 410, § 4; A.S.A. 1947, § 84-4104.

The chief attorney of the Revenue Division of the Department of Finance and Administration is designated as counsel to represent this state at meetings of the Multistate Tax Commission. However, the Secretary of the Department of Finance and Administration may request the Attorney General of this state to attend meetings of the commission or to designate one (1) of his or her assistant attorneys general to attend commission meetings.

Amended by Act 2019, No. 910,§ 3589, eff. 7/1/2019.

Acts 1967, No. 410, § 4; A.S.A. 1947, § 84-4104.
Ark. Code Ann. § 26-57-248 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-248
Possession or sale of products with unpaid taxes - Supplemental penalties
Status: in_force

(a) A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a penalty of: (1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and (2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale. (b) The penalty shall be held to be in the nature of a civil penalty and may be collected by civil or administrative action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state. (c) A penalty assessed under this section shall be deposited into the tobacco control fund of Arkansas Tobacco Control established under § 26-57-247(p) . Amended by Act 2019, No. 1071,§ 23, eff. 7/24/2019. Amended by Act 2013, No. 1273,§ 26, eff. 8/16/2013. Acts 1977, No. 546, § 27; 1985, No. 684, § 2; 1985, No. 824, § 2; A.S.A. 1947, § 84-4527; Acts 2009, No. 785, § 23.

(a) A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a penalty of: (1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and (2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale.

(1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and

(2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale.

(b) The penalty shall be held to be in the nature of a civil penalty and may be collected by civil or administrative action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.

(c) A penalty assessed under this section shall be deposited into the tobacco control fund of Arkansas Tobacco Control established under § 26-57-247(p) .

Amended by Act 2019, No. 1071,§ 23, eff. 7/24/2019.

Amended by Act 2013, No. 1273,§ 26, eff. 8/16/2013.

Acts 1977, No. 546, § 27; 1985, No. 684, § 2; 1985, No. 824, § 2; A.S.A. 1947, § 84-4527; Acts 2009, No. 785, § 23.
Ark. Code Ann. § 26-75-609 — AR Code / Title 26 / Chapter 75 / Subchapter 6 / Section 26-75-609
Execution of bonds
Status: in_force

The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, § 19-9-401 et seq., as that act may be amended. Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 8.

The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, § 19-9-401 et seq., as that act may be amended.

Acts 1965, No. 185, § 6; 1969, No. 123, § 3; 1971, No. 188, § 1; A.S.A. 1947, § 19-4617; Acts 1993, No. 364, § 8.
Ark. Code Ann. § 26-53-133 — AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-133
Exemption for manufacturing forms
Status: in_force

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

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

Acts 1993, No. 1001, § 1.
Ark. Code Ann. § 26-17-202 — AR Code / Title 26 / Chapter 17 / Subchapter 2 / Section 26-17-202
Attorneys
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall employ one (1) or more attorneys for the Revenue Division of the Department of Finance and Administration if he or she deems it necessary and if a saving of money can be had by employing one (1) or more attorneys for the division. (b) Each division attorney may maintain and defend the interests of the division in matters before: (1) Administrative bodies; (2) Arkansas trial courts; (3) The Court of Appeals; (4) The Supreme Court; (5) The United States Supreme Court; and (6) All other federal courts. Amended by Act 2019, No. 910,§ 3593, eff. 7/1/2019. Acts 1935, No. 131, § 3; Pope's Dig., § 13355; A.S.A. 1947, § 84-1721; Acts 2001, No. 456, § 1.

(a) The Secretary of the Department of Finance and Administration shall employ one (1) or more attorneys for the Revenue Division of the Department of Finance and Administration if he or she deems it necessary and if a saving of money can be had by employing one (1) or more attorneys for the division.

(b) Each division attorney may maintain and defend the interests of the division in matters before: (1) Administrative bodies; (2) Arkansas trial courts; (3) The Court of Appeals; (4) The Supreme Court; (5) The United States Supreme Court; and (6) All other federal courts.

(1) Administrative bodies;

(2) Arkansas trial courts;

(3) The Court of Appeals;

(4) The Supreme Court;

(5) The United States Supreme Court; and

(6) All other federal courts.

Amended by Act 2019, No. 910,§ 3593, eff. 7/1/2019.

Acts 1935, No. 131, § 3; Pope's Dig., § 13355; A.S.A. 1947, § 84-1721; Acts 2001, No. 456, § 1.
Ark. Code Ann. § 26-18-307 — AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-307
Notice requirements
Status: in_force

(a) (1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer. (2) (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail. (b) (1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary. (2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served. (c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice. (d) All notices shall be in writing. (e) For a petition filed with the Tax Appeals Commission, the notice of hearing and the administrative decision required under this section shall be issued by the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Amended by Act 2021, No. 593,§ 6, eff. 1/1/2023. Acts 1979, No. 401, § 33; A.S.A. 1947, § 84-4733; Acts 2003, No. 214, § 1.

(a) (1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer. (2) (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail.

(1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer.

(2) (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law.

(A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.

(B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law.

(3) All notices of final assessment under § 26-18-401 shall be sent by regular mail.

(b) (1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary. (2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.

(1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary.

(2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.

(c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice.

(d) All notices shall be in writing.

(e) For a petition filed with the Tax Appeals Commission, the notice of hearing and the administrative decision required under this section shall be issued by the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

Amended by Act 2021, No. 593,§ 6, eff. 1/1/2023.

Acts 1979, No. 401, § 33; A.S.A. 1947, § 84-4733; Acts 2003, No. 214, § 1.
Ark. Code Ann. § 26-3-301 — AR Code / Title 26 / Chapter 3 / Subchapter 3 / Section 26-3-301
Property exempt from taxes generally
Status: in_force

All property described in this section, to the extent limited, shall be exempt from taxation: (1) Public school buildings and buildings used exclusively for public worship and the grounds attached to these buildings necessary for the proper occupancy, use, and enjoyment of the buildings, not leased or otherwise used with a view to profit; (2) All public institutions of higher learning and all buildings and grounds belonging to those institutions; (3) All lands used exclusively as graveyards or grounds for burying the dead, except those held by any person, company, or corporation with a view to profit or for the purpose of speculation in the sale of the lands; (4) All property, whether real or personal, belonging exclusively to this state and heavy equipment, as defined in § 26-52-318 , and motor vehicles, as defined in § 26-52-103 , that are subject to a lease of at least twelve (12) months by the state, including property of state agencies, institutions, boards, or commissions, or the United States; (5) All property, whether real or personal, belonging exclusively to any county of this state and heavy equipment, as defined in § 26-52-318 , and motor vehicles, as defined in § 26-52-103 , that are subject to a lease of at least twelve (12) months by a county of the state; (6) All lands, houses, and other buildings belonging to any county, city, or town used exclusively for the accommodation of the poor; (7) All buildings belonging to institutions of purely public charity, together with the land actually occupied by these institutions, not leased or otherwise used with a view to profit, and all moneys and credits appropriated solely to sustaining, and belonging exclusively to, these institutions; (8) All fire engines and other implements used for the extinguishment of fires, with the buildings used exclusively for the safekeeping of the fire engines and other implements used for the extinguishment of fires, and for the meeting of fire companies, whether belonging to any town or to any fire company organized in the town; (9) All market houses, public squares, other public grounds, town and city houses or halls owned and used exclusively for public purposes, and all works, machinery, and fixtures belonging to any town and used exclusively for conveying water to the town; (10) Public property which may be reserved for use by any person or organization, with or without a fee for such use, and is being used exclusively for public purposes, regardless of whether the event for which the property is reserved is open for attendance or participation by the general public; (11) All property owned by the Girls' 4-H house, Boys' 4-H house, and the Arkansas Future Farmers of America Association houses when the houses are used for the sole purpose of occupancy and use and enjoyment by students on the property and not leased or otherwise used with a view to profit; and (12) (A) Under the provisions of this section, all dedicated church property, including the church building used as a place of worship, buildings used for administrative or missional purposes, the land upon which the church buildings are located, all church parsonages, any church educational building operated in connection with the church, including a family life or activity center, a recreation center, a youth center, a church association building, a daycare center, a kindergarten, or a private church school shall be exempt. (B) However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax. Amended by Act 2019, No. 610,§ 1, eff. 7/24/2019. Acts 1883, No. 114, § 7, p. 199; C. & M. Dig., § 9858; Pope's Dig., § 13603; Acts 1953, No. 252, § 1; A.S.A. 1947, § 84-206; Acts 1987, No. 627, §§ 1, 2; 1987, No. 1040, § 1; 1995, No. 669, § 1; 2005, No. 1281, § 1; 2007, No. 827, § 195.

All property described in this section, to the extent limited, shall be exempt from taxation:

(1) Public school buildings and buildings used exclusively for public worship and the grounds attached to these buildings necessary for the proper occupancy, use, and enjoyment of the buildings, not leased or otherwise used with a view to profit;

(2) All public institutions of higher learning and all buildings and grounds belonging to those institutions;

(3) All lands used exclusively as graveyards or grounds for burying the dead, except those held by any person, company, or corporation with a view to profit or for the purpose of speculation in the sale of the lands;

(4) All property, whether real or personal, belonging exclusively to this state and heavy equipment, as defined in § 26-52-318 , and motor vehicles, as defined in § 26-52-103 , that are subject to a lease of at least twelve (12) months by the state, including property of state agencies, institutions, boards, or commissions, or the United States;

(5) All property, whether real or personal, belonging exclusively to any county of this state and heavy equipment, as defined in § 26-52-318 , and motor vehicles, as defined in § 26-52-103 , that are subject to a lease of at least twelve (12) months by a county of the state;

(6) All lands, houses, and other buildings belonging to any county, city, or town used exclusively for the accommodation of the poor;

(7) All buildings belonging to institutions of purely public charity, together with the land actually occupied by these institutions, not leased or otherwise used with a view to profit, and all moneys and credits appropriated solely to sustaining, and belonging exclusively to, these institutions;

(8) All fire engines and other implements used for the extinguishment of fires, with the buildings used exclusively for the safekeeping of the fire engines and other implements used for the extinguishment of fires, and for the meeting of fire companies, whether belonging to any town or to any fire company organized in the town;

(9) All market houses, public squares, other public grounds, town and city houses or halls owned and used exclusively for public purposes, and all works, machinery, and fixtures belonging to any town and used exclusively for conveying water to the town;

(10) Public property which may be reserved for use by any person or organization, with or without a fee for such use, and is being used exclusively for public purposes, regardless of whether the event for which the property is reserved is open for attendance or participation by the general public;

(11) All property owned by the Girls' 4-H house, Boys' 4-H house, and the Arkansas Future Farmers of America Association houses when the houses are used for the sole purpose of occupancy and use and enjoyment by students on the property and not leased or otherwise used with a view to profit; and

(12) (A) Under the provisions of this section, all dedicated church property, including the church building used as a place of worship, buildings used for administrative or missional purposes, the land upon which the church buildings are located, all church parsonages, any church educational building operated in connection with the church, including a family life or activity center, a recreation center, a youth center, a church association building, a daycare center, a kindergarten, or a private church school shall be exempt. (B) However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax.

(A) Under the provisions of this section, all dedicated church property, including the church building used as a place of worship, buildings used for administrative or missional purposes, the land upon which the church buildings are located, all church parsonages, any church educational building operated in connection with the church, including a family life or activity center, a recreation center, a youth center, a church association building, a daycare center, a kindergarten, or a private church school shall be exempt.

(B) However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax.

Amended by Act 2019, No. 610,§ 1, eff. 7/24/2019.

Acts 1883, No. 114, § 7, p. 199; C. & M. Dig., § 9858; Pope's Dig., § 13603; Acts 1953, No. 252, § 1; A.S.A. 1947, § 84-206; Acts 1987, No. 627, §§ 1, 2; 1987, No. 1040, § 1; 1995, No. 669, § 1; 2005, No. 1281, § 1; 2007, No. 827, § 195.
Ark. Code Ann. § 26-51-1012 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1012
Deduction for project costs above tax credit
Status: in_force

(a) In determining net income for Arkansas income tax purposes, any approved applicant qualifying for the tax credits provided in this subchapter is also entitled to a deduction in an amount equal to the project cost less the total amount of tax credits to which the approved applicant is entitled under this subchapter. (b) The deduction provided for in this subchapter shall be taken only during the year in which the expenditures for the project were actually incurred. Amended by Act 2013, No. 1135,§ 11, eff. 8/16/2013. Acts 1995, No. 341, § 13; 2011, No. 631, § 10.

(a) In determining net income for Arkansas income tax purposes, any approved applicant qualifying for the tax credits provided in this subchapter is also entitled to a deduction in an amount equal to the project cost less the total amount of tax credits to which the approved applicant is entitled under this subchapter.

(b) The deduction provided for in this subchapter shall be taken only during the year in which the expenditures for the project were actually incurred.

Amended by Act 2013, No. 1135,§ 11, eff. 8/16/2013.

Acts 1995, No. 341, § 13; 2011, No. 631, § 10.
Ark. Code Ann. § 26-56-204 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-204
Licenses and bonds for suppliers and users, etc., generally
Status: in_force

(a) (1) (A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. The license shall be issued and remain in effect until revoked as provided in this section. (B) (i) Any person holding or applying for a supplier's license after August 1, 1987, shall make an election to operate either as a pipeline importer or first receiver. Once having made an election in writing filed with the secretary, the election will remain in force until such time as the supplier makes another written election to change the supplier's status. (ii) The election and any change therein shall take effect on the first month following filing of the election. (iii) The secretary may promulgate such forms and rules as may be necessary to ensure uniformity with federal usage of exemption certificates issued for nonhighway diesel purchases. (b) (1) Each application for a license or registration as a supplier, user, or off-road consumer of distillate special fuel, and each license or registration, shall have as a condition that the applicant and holder shall comply with the provisions of this subchapter. (2) (A) Each annual registration as a user or off-road consumer shall have as a further condition that the applicant shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any distillate special fuel which have been purchased tax-free by the applicant. (B) A taxable use of distillate special fuel purchased tax-free by an applicant for an annual registration as a user or off-road consumer, in addition to the penal provisions prescribed in this subchapter, at the discretion of the secretary shall forfeit the right of the applicant to purchase distillate special fuel tax-free. (c) (1) Every supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average distillate special fuel tax due which is based upon the gallonage of distillate special fuel to be sold or distributed as shown by the application for a license if the applicant has not previously been engaged in the business of a supplier, or as shown by sales for the previous year if the applicant previously has been engaged in the business in this state. However, no bond shall be filed for less than one thousand dollars ($1,000). (2) If the secretary deems it necessary to protect the state in the collection of distillate special fuel taxes, the secretary may require any supplier to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average distillate special fuel tax due. (3) (A) However, the secretary is authorized to waive the posting of bond by any licensed supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting distillate special fuel taxes during the three-year period immediately preceding application by the supplier for waiver of bond. (B) If any supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section, subsequently becomes delinquent in remitting distillate special fuel taxes to the secretary, the secretary may require that the supplier post a bond in the amount required in this section, and the supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter. (d) (1) Each application of an interstate user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary, satisfactory to the secretary, and in an amount to be fixed by the secretary of not less than one thousand dollars ($1,000) nor more than fifty thousand dollars ($50,000), guaranteeing the payment of any and all taxes, penalties, interest, attorney's fees, and costs levied by, accrued, or accruing under this subchapter. (2) Any violation of this subchapter shall be cause for revocation of any license issued under this subchapter. (e) (1) The bond or bonds shall be issued by a surety company qualified to do business in Arkansas, which shall be executed by the supplier or interstate user as the principal obligor and shall be made payable to the State of Arkansas as the obligee. (2) The bond shall be conditioned upon the prompt filing of true reports and the payment by the supplier or interstate user to the secretary of any and all distillate special fuel taxes which are levied or imposed by the State of Arkansas, together with any and all penalties and interest thereon, and generally upon faithful compliance with the provisions of this subchapter. (f) (1) In the event that liability upon the bond filed pursuant to this section by the supplier or interstate user with the secretary shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the secretary any surety on the bond shall have become unsatisfactory or unacceptable, then the secretary may require the filing of a new bond with a satisfactory surety in the same form and amount; failing which, the secretary shall immediately cancel the license of the supplier or interstate user. (2) If a new bond shall be furnished, the secretary shall cancel the bonds for which the new bond shall be substituted. (g) (1) (A) If the secretary determines the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty the supplier or interstate user currently owes or may owe, the secretary may issue a written demand that the supplier or interstate user file an additional bond in the same manner and form with a surety company approved by the secretary. (B) The supplier or interstate user may seek administrative relief from the decision of the secretary by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (C) A hearing on the distributor's protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within fifteen (15) days of the date of the hearing. (2) If the supplier or interstate user fails to timely seek administrative relief from the decision of the secretary, the secretary shall cancel the license of the supplier or the interstate user immediately. (h) (1) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary written request to be released and discharged. However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued or which shall accrue before the expiration of the sixty-day period. (2) Upon receipt of notice of the request, the secretary shall promptly notify the supplier or interstate user who furnished the bond, and unless the supplier or interstate user on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form as provided in this section, the secretary shall immediately cancel the license of that supplier or interstate user. (3) If a new bond shall be furnished as provided in this section, the secretary shall cancel the bond for which the new bond shall be substituted. (i) In lieu of furnishing a bond or bonds executed by a surety company as provided in this section, any supplier or interstate user may furnish a bond or other instrument in a form prescribed by the secretary of equal, full amount to the amount of the bond or bonds required by this section, which will provide security or payment of all amounts as described in this section and in compliance with all provisions of this subchapter. (j) (1) A supplier may operate under his or her supplier's license as a dealer or as a user without securing a separate license, but he or she shall be subject to all other conditions, requirements, and liabilities imposed by this subchapter upon a dealer or a user. (2) A licensed supplier, but not a dealer, may use distillate special fuel in motor vehicles owned or operated by him or her without securing a separate license as a user, subject to all conditions, requirements, and liabilities imposed herein upon a user. (k) (1) Any violation of this subchapter shall be cause for revocation of any license issued pursuant to this subchapter. (2) (A) Should his or her license be revoked, any supplier or user may bring an action against the secretary in the circuit court of the county of his or her domicile within fifteen (15) days of the date of revocation to determine whether or not the supplier or user has in fact violated any of the provisions of this chapter. (B) If the circuit court determines that the provisions of the law have been violated by the supplier or user, it shall affirm the secretary's action in revoking the license. Amended by Act 2021, No. 593,§ 32, eff. 1/1/2023. Amended by Act 2019, No. 315,§ 3023, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4034, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4033, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4032, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4031, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4030, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4029, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4028, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, §§ 7, 8; 1967, No. 357, § 2; 1980 (1st Ex. Sess.), No. 46, § 1; A.S.A. 1947, §§ 75-1247, 75-1248; Acts 1987, No. 985, § 12; 1987 (1st Ex. Sess.), No. 20, § 8; 1993, No. 618, §§ 4, 5; 1993, No. 1026, § 2; 1995, No. 777, §§ 4-6; 1997, No. 1212, §§ 4, 5.

(a) (1) (A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. The license shall be issued and remain in effect until revoked as provided in this section. (B) (i) Any person holding or applying for a supplier's license after August 1, 1987, shall make an election to operate either as a pipeline importer or first receiver. Once having made an election in writing filed with the secretary, the election will remain in force until such time as the supplier makes another written election to change the supplier's status. (ii) The election and any change therein shall take effect on the first month following filing of the election. (iii) The secretary may promulgate such forms and rules as may be necessary to ensure uniformity with federal usage of exemption certificates issued for nonhighway diesel purchases.

(1) (A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. The license shall be issued and remain in effect until revoked as provided in this section. (B) (i) Any person holding or applying for a supplier's license after August 1, 1987, shall make an election to operate either as a pipeline importer or first receiver. Once having made an election in writing filed with the secretary, the election will remain in force until such time as the supplier makes another written election to change the supplier's status. (ii) The election and any change therein shall take effect on the first month following filing of the election. (iii) The secretary may promulgate such forms and rules as may be necessary to ensure uniformity with federal usage of exemption certificates issued for nonhighway diesel purchases.

(A) No person shall commence operations as a supplier, user, or off-road consumer of distillate special fuel without first procuring a license for that purpose from the Secretary of the Department of Finance and Administration. The license shall be issued and remain in effect until revoked as provided in this section.

(B) (i) Any person holding or applying for a supplier's license after August 1, 1987, shall make an election to operate either as a pipeline importer or first receiver. Once having made an election in writing filed with the secretary, the election will remain in force until such time as the supplier makes another written election to change the supplier's status. (ii) The election and any change therein shall take effect on the first month following filing of the election. (iii) The secretary may promulgate such forms and rules as may be necessary to ensure uniformity with federal usage of exemption certificates issued for nonhighway diesel purchases.

(i) Any person holding or applying for a supplier's license after August 1, 1987, shall make an election to operate either as a pipeline importer or first receiver. Once having made an election in writing filed with the secretary, the election will remain in force until such time as the supplier makes another written election to change the supplier's status.

(ii) The election and any change therein shall take effect on the first month following filing of the election.

(iii) The secretary may promulgate such forms and rules as may be necessary to ensure uniformity with federal usage of exemption certificates issued for nonhighway diesel purchases.

(b) (1) Each application for a license or registration as a supplier, user, or off-road consumer of distillate special fuel, and each license or registration, shall have as a condition that the applicant and holder shall comply with the provisions of this subchapter. (2) (A) Each annual registration as a user or off-road consumer shall have as a further condition that the applicant shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any distillate special fuel which have been purchased tax-free by the applicant. (B) A taxable use of distillate special fuel purchased tax-free by an applicant for an annual registration as a user or off-road consumer, in addition to the penal provisions prescribed in this subchapter, at the discretion of the secretary shall forfeit the right of the applicant to purchase distillate special fuel tax-free.

(1) Each application for a license or registration as a supplier, user, or off-road consumer of distillate special fuel, and each license or registration, shall have as a condition that the applicant and holder shall comply with the provisions of this subchapter.

(2) (A) Each annual registration as a user or off-road consumer shall have as a further condition that the applicant shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any distillate special fuel which have been purchased tax-free by the applicant. (B) A taxable use of distillate special fuel purchased tax-free by an applicant for an annual registration as a user or off-road consumer, in addition to the penal provisions prescribed in this subchapter, at the discretion of the secretary shall forfeit the right of the applicant to purchase distillate special fuel tax-free.

(A) Each annual registration as a user or off-road consumer shall have as a further condition that the applicant shall not deliver or permit delivery into the fuel supply tanks of motor vehicles any distillate special fuel which have been purchased tax-free by the applicant.

(B) A taxable use of distillate special fuel purchased tax-free by an applicant for an annual registration as a user or off-road consumer, in addition to the penal provisions prescribed in this subchapter, at the discretion of the secretary shall forfeit the right of the applicant to purchase distillate special fuel tax-free.

(c) (1) Every supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average distillate special fuel tax due which is based upon the gallonage of distillate special fuel to be sold or distributed as shown by the application for a license if the applicant has not previously been engaged in the business of a supplier, or as shown by sales for the previous year if the applicant previously has been engaged in the business in this state. However, no bond shall be filed for less than one thousand dollars ($1,000). (2) If the secretary deems it necessary to protect the state in the collection of distillate special fuel taxes, the secretary may require any supplier to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average distillate special fuel tax due. (3) (A) However, the secretary is authorized to waive the posting of bond by any licensed supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting distillate special fuel taxes during the three-year period immediately preceding application by the supplier for waiver of bond. (B) If any supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section, subsequently becomes delinquent in remitting distillate special fuel taxes to the secretary, the secretary may require that the supplier post a bond in the amount required in this section, and the supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(1) Every supplier shall file with the secretary a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average distillate special fuel tax due which is based upon the gallonage of distillate special fuel to be sold or distributed as shown by the application for a license if the applicant has not previously been engaged in the business of a supplier, or as shown by sales for the previous year if the applicant previously has been engaged in the business in this state. However, no bond shall be filed for less than one thousand dollars ($1,000).

(2) If the secretary deems it necessary to protect the state in the collection of distillate special fuel taxes, the secretary may require any supplier to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average distillate special fuel tax due.

(3) (A) However, the secretary is authorized to waive the posting of bond by any licensed supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting distillate special fuel taxes during the three-year period immediately preceding application by the supplier for waiver of bond. (B) If any supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section, subsequently becomes delinquent in remitting distillate special fuel taxes to the secretary, the secretary may require that the supplier post a bond in the amount required in this section, and the supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(A) However, the secretary is authorized to waive the posting of bond by any licensed supplier organized and operating under the laws of Arkansas and wholly owned by residents of this state who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting distillate special fuel taxes during the three-year period immediately preceding application by the supplier for waiver of bond.

(B) If any supplier whose bond has been waived by the secretary as authorized in subdivision (c)(3)(A) of this section, subsequently becomes delinquent in remitting distillate special fuel taxes to the secretary, the secretary may require that the supplier post a bond in the amount required in this section, and the supplier shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.

(d) (1) Each application of an interstate user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary, satisfactory to the secretary, and in an amount to be fixed by the secretary of not less than one thousand dollars ($1,000) nor more than fifty thousand dollars ($50,000), guaranteeing the payment of any and all taxes, penalties, interest, attorney's fees, and costs levied by, accrued, or accruing under this subchapter. (2) Any violation of this subchapter shall be cause for revocation of any license issued under this subchapter.

(1) Each application of an interstate user for a license shall be accompanied by a surety bond of a surety company authorized to do business in this state, in favor of the secretary, satisfactory to the secretary, and in an amount to be fixed by the secretary of not less than one thousand dollars ($1,000) nor more than fifty thousand dollars ($50,000), guaranteeing the payment of any and all taxes, penalties, interest, attorney's fees, and costs levied by, accrued, or accruing under this subchapter.

(2) Any violation of this subchapter shall be cause for revocation of any license issued under this subchapter.

(e) (1) The bond or bonds shall be issued by a surety company qualified to do business in Arkansas, which shall be executed by the supplier or interstate user as the principal obligor and shall be made payable to the State of Arkansas as the obligee. (2) The bond shall be conditioned upon the prompt filing of true reports and the payment by the supplier or interstate user to the secretary of any and all distillate special fuel taxes which are levied or imposed by the State of Arkansas, together with any and all penalties and interest thereon, and generally upon faithful compliance with the provisions of this subchapter.

(1) The bond or bonds shall be issued by a surety company qualified to do business in Arkansas, which shall be executed by the supplier or interstate user as the principal obligor and shall be made payable to the State of Arkansas as the obligee.

(2) The bond shall be conditioned upon the prompt filing of true reports and the payment by the supplier or interstate user to the secretary of any and all distillate special fuel taxes which are levied or imposed by the State of Arkansas, together with any and all penalties and interest thereon, and generally upon faithful compliance with the provisions of this subchapter.

(f) (1) In the event that liability upon the bond filed pursuant to this section by the supplier or interstate user with the secretary shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the secretary any surety on the bond shall have become unsatisfactory or unacceptable, then the secretary may require the filing of a new bond with a satisfactory surety in the same form and amount; failing which, the secretary shall immediately cancel the license of the supplier or interstate user. (2) If a new bond shall be furnished, the secretary shall cancel the bonds for which the new bond shall be substituted.

(1) In the event that liability upon the bond filed pursuant to this section by the supplier or interstate user with the secretary shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the secretary any surety on the bond shall have become unsatisfactory or unacceptable, then the secretary may require the filing of a new bond with a satisfactory surety in the same form and amount; failing which, the secretary shall immediately cancel the license of the supplier or interstate user.

(2) If a new bond shall be furnished, the secretary shall cancel the bonds for which the new bond shall be substituted.

(g) (1) (A) If the secretary determines the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty the supplier or interstate user currently owes or may owe, the secretary may issue a written demand that the supplier or interstate user file an additional bond in the same manner and form with a surety company approved by the secretary. (B) The supplier or interstate user may seek administrative relief from the decision of the secretary by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (C) A hearing on the distributor's protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within fifteen (15) days of the date of the hearing. (2) If the supplier or interstate user fails to timely seek administrative relief from the decision of the secretary, the secretary shall cancel the license of the supplier or the interstate user immediately.

(1) (A) If the secretary determines the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty the supplier or interstate user currently owes or may owe, the secretary may issue a written demand that the supplier or interstate user file an additional bond in the same manner and form with a surety company approved by the secretary. (B) The supplier or interstate user may seek administrative relief from the decision of the secretary by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (C) A hearing on the distributor's protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within fifteen (15) days of the date of the hearing.

(A) If the secretary determines the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty the supplier or interstate user currently owes or may owe, the secretary may issue a written demand that the supplier or interstate user file an additional bond in the same manner and form with a surety company approved by the secretary.

(B) The supplier or interstate user may seek administrative relief from the decision of the secretary by filing a written protest under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or by filing a petition under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(C) A hearing on the distributor's protest or petition shall be held within twenty (20) days of the date of the filing of the protest or petition, and a decision shall be issued within fifteen (15) days of the date of the hearing.

(2) If the supplier or interstate user fails to timely seek administrative relief from the decision of the secretary, the secretary shall cancel the license of the supplier or the interstate user immediately.

(h) (1) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary written request to be released and discharged. However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued or which shall accrue before the expiration of the sixty-day period. (2) Upon receipt of notice of the request, the secretary shall promptly notify the supplier or interstate user who furnished the bond, and unless the supplier or interstate user on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form as provided in this section, the secretary shall immediately cancel the license of that supplier or interstate user. (3) If a new bond shall be furnished as provided in this section, the secretary shall cancel the bond for which the new bond shall be substituted.

(1) Any surety on any bond furnished as provided in this section shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which a surety shall have lodged with the secretary written request to be released and discharged. However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued or which shall accrue before the expiration of the sixty-day period.

(2) Upon receipt of notice of the request, the secretary shall promptly notify the supplier or interstate user who furnished the bond, and unless the supplier or interstate user on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form as provided in this section, the secretary shall immediately cancel the license of that supplier or interstate user.

(3) If a new bond shall be furnished as provided in this section, the secretary shall cancel the bond for which the new bond shall be substituted.

(i) In lieu of furnishing a bond or bonds executed by a surety company as provided in this section, any supplier or interstate user may furnish a bond or other instrument in a form prescribed by the secretary of equal, full amount to the amount of the bond or bonds required by this section, which will provide security or payment of all amounts as described in this section and in compliance with all provisions of this subchapter.

(j) (1) A supplier may operate under his or her supplier's license as a dealer or as a user without securing a separate license, but he or she shall be subject to all other conditions, requirements, and liabilities imposed by this subchapter upon a dealer or a user. (2) A licensed supplier, but not a dealer, may use distillate special fuel in motor vehicles owned or operated by him or her without securing a separate license as a user, subject to all conditions, requirements, and liabilities imposed herein upon a user.

(1) A supplier may operate under his or her supplier's license as a dealer or as a user without securing a separate license, but he or she shall be subject to all other conditions, requirements, and liabilities imposed by this subchapter upon a dealer or a user.

(2) A licensed supplier, but not a dealer, may use distillate special fuel in motor vehicles owned or operated by him or her without securing a separate license as a user, subject to all conditions, requirements, and liabilities imposed herein upon a user.

(k) (1) Any violation of this subchapter shall be cause for revocation of any license issued pursuant to this subchapter. (2) (A) Should his or her license be revoked, any supplier or user may bring an action against the secretary in the circuit court of the county of his or her domicile within fifteen (15) days of the date of revocation to determine whether or not the supplier or user has in fact violated any of the provisions of this chapter. (B) If the circuit court determines that the provisions of the law have been violated by the supplier or user, it shall affirm the secretary's action in revoking the license.

(1) Any violation of this subchapter shall be cause for revocation of any license issued pursuant to this subchapter.

(2) (A) Should his or her license be revoked, any supplier or user may bring an action against the secretary in the circuit court of the county of his or her domicile within fifteen (15) days of the date of revocation to determine whether or not the supplier or user has in fact violated any of the provisions of this chapter. (B) If the circuit court determines that the provisions of the law have been violated by the supplier or user, it shall affirm the secretary's action in revoking the license.

(A) Should his or her license be revoked, any supplier or user may bring an action against the secretary in the circuit court of the county of his or her domicile within fifteen (15) days of the date of revocation to determine whether or not the supplier or user has in fact violated any of the provisions of this chapter.

(B) If the circuit court determines that the provisions of the law have been violated by the supplier or user, it shall affirm the secretary's action in revoking the license.

Amended by Act 2021, No. 593,§ 32, eff. 1/1/2023.

Amended by Act 2019, No. 315,§ 3023, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 4034, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4033, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4032, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4031, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4030, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4029, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4028, eff. 7/1/2019.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, §§ 7, 8; 1967, No. 357, § 2; 1980 (1st Ex. Sess.), No. 46, § 1; A.S.A. 1947, §§ 75-1247, 75-1248; Acts 1987, No. 985, § 12; 1987 (1st Ex. Sess.), No. 20, § 8; 1993, No. 618, §§ 4, 5; 1993, No. 1026, § 2; 1995, No. 777, §§ 4-6; 1997, No. 1212, §§ 4, 5.
Ark. Code Ann. § 26-57-219 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-219
Permits - Annual privilege fees
Status: in_force

(a) The annual privilege fee for each permit authorized by § 26-57-215 is established as follows: (1) Wholesale Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $1,000 (2) Vendor Permit ............... $100 (3) Vending Machine Permit (per machine) ............... $10.00 (4) Retail Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $100 (5) Retail Vapor Product and E-liquid Product Only Permit ............... $50.00 (6) Wholesaler's Salesperson Permit ............... $25.00 (7) Manufacturer's Salesperson Permit ............... $25.00 (8) Manufacturer Cigarette Only Permit ............... $500 (9) (A) Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit ............... $500 (B) Notwithstanding subdivision (a)(9)(A) of this section, manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal tobacco manufacturers' license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit to receive the permit at no cost. (10) Manufacturer Vapor Product and E-liquid Product Only Permit ............... $500 (11) Vapor Product and E-liquid Product Exclusive Permit (Manufacturer, Wholesaler, and Retailer) ............... $1,000 (b) (1) All permits issued under this subchapter expire on June 30 following the effective date of issuance. (2) (A) Upon the failure to timely renew a permit issued under this subchapter, a late fee of two (2) times the amount of the permit fee in question shall be owed in addition to the annual privilege fee for the permit. (B) An expired permit that is not renewed before September 1 following the expiration of the permit shall not be renewed, and the holder of the expired permit shall submit an application for a new permit. (3) A permit shall not be issued to the applicant until the late fee and the permit fee have been paid. (c) A permit issued under this subchapter shall not be renewed for a permit holder who is delinquent more than ninety (90) days on a privilege fee, tax relating to the sale or dispensing of tobacco products, vapor products, alternative nicotine products, or e-liquid products, or any other state and local tax due the Secretary of the Department of Finance and Administration. (d) A person who is delinquent more than ninety (90) days on a state or local tax may not renew or obtain a permit issued under this subchapter except upon certification that the permit holder has entered into a repayment agreement with the Department of Finance and Administration and is current on the payments. (e) A permit holder who has unpaid fees, civil penalties, or an unserved permit suspension may not transfer, sell, or give tobacco product, vapor product, alternative nicotine product, or e-liquid product inventory of the business associated with the permit to a third party until all fees and civil penalties are paid in full and all suspensions are completed successfully, nor shall any third party be issued a new permit for the business location. Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4117, eff. 7/1/2019. Amended by Act 2015, No. 1235,§ 5, eff. 5/1/2015. Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013. Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 13; 1997, No. 1359, § 22; 1999, No. 1591, §§ 6, 7; 2001, No. 1368, § 2.

(a) The annual privilege fee for each permit authorized by § 26-57-215 is established as follows: (1) Wholesale Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $1,000 (2) Vendor Permit ............... $100 (3) Vending Machine Permit (per machine) ............... $10.00 (4) Retail Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $100 (5) Retail Vapor Product and E-liquid Product Only Permit ............... $50.00 (6) Wholesaler's Salesperson Permit ............... $25.00 (7) Manufacturer's Salesperson Permit ............... $25.00 (8) Manufacturer Cigarette Only Permit ............... $500 (9) (A) Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit ............... $500 (B) Notwithstanding subdivision (a)(9)(A) of this section, manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal tobacco manufacturers' license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit to receive the permit at no cost. (10) Manufacturer Vapor Product and E-liquid Product Only Permit ............... $500 (11) Vapor Product and E-liquid Product Exclusive Permit (Manufacturer, Wholesaler, and Retailer) ............... $1,000

(1) Wholesale Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $1,000

(2) Vendor Permit ............... $100

(3) Vending Machine Permit (per machine) ............... $10.00

(4) Retail Permit (Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-liquid Products) ............... $100

(5) Retail Vapor Product and E-liquid Product Only Permit ............... $50.00

(6) Wholesaler's Salesperson Permit ............... $25.00

(7) Manufacturer's Salesperson Permit ............... $25.00

(8) Manufacturer Cigarette Only Permit ............... $500

(9) (A) Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit ............... $500 (B) Notwithstanding subdivision (a)(9)(A) of this section, manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal tobacco manufacturers' license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit to receive the permit at no cost.

(A) Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit ............... $500

(B) Notwithstanding subdivision (a)(9)(A) of this section, manufacturers or importers who deal solely in cigars may submit a copy of their current federal tobacco import license or federal tobacco manufacturers' license to Arkansas Tobacco Control when applying for a Manufacturer Tobacco Products and Alternative Nicotine Products Only Permit to receive the permit at no cost.

(10) Manufacturer Vapor Product and E-liquid Product Only Permit ............... $500

(11) Vapor Product and E-liquid Product Exclusive Permit (Manufacturer, Wholesaler, and Retailer) ............... $1,000

(b) (1) All permits issued under this subchapter expire on June 30 following the effective date of issuance. (2) (A) Upon the failure to timely renew a permit issued under this subchapter, a late fee of two (2) times the amount of the permit fee in question shall be owed in addition to the annual privilege fee for the permit. (B) An expired permit that is not renewed before September 1 following the expiration of the permit shall not be renewed, and the holder of the expired permit shall submit an application for a new permit. (3) A permit shall not be issued to the applicant until the late fee and the permit fee have been paid.

(1) All permits issued under this subchapter expire on June 30 following the effective date of issuance.

(2) (A) Upon the failure to timely renew a permit issued under this subchapter, a late fee of two (2) times the amount of the permit fee in question shall be owed in addition to the annual privilege fee for the permit. (B) An expired permit that is not renewed before September 1 following the expiration of the permit shall not be renewed, and the holder of the expired permit shall submit an application for a new permit.

(A) Upon the failure to timely renew a permit issued under this subchapter, a late fee of two (2) times the amount of the permit fee in question shall be owed in addition to the annual privilege fee for the permit.

(B) An expired permit that is not renewed before September 1 following the expiration of the permit shall not be renewed, and the holder of the expired permit shall submit an application for a new permit.

(3) A permit shall not be issued to the applicant until the late fee and the permit fee have been paid.

(c) A permit issued under this subchapter shall not be renewed for a permit holder who is delinquent more than ninety (90) days on a privilege fee, tax relating to the sale or dispensing of tobacco products, vapor products, alternative nicotine products, or e-liquid products, or any other state and local tax due the Secretary of the Department of Finance and Administration.

(d) A person who is delinquent more than ninety (90) days on a state or local tax may not renew or obtain a permit issued under this subchapter except upon certification that the permit holder has entered into a repayment agreement with the Department of Finance and Administration and is current on the payments.

(e) A permit holder who has unpaid fees, civil penalties, or an unserved permit suspension may not transfer, sell, or give tobacco product, vapor product, alternative nicotine product, or e-liquid product inventory of the business associated with the permit to a third party until all fees and civil penalties are paid in full and all suspensions are completed successfully, nor shall any third party be issued a new permit for the business location.

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

Amended by Act 2019, No. 910,§ 4117, eff. 7/1/2019.

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

Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013.

Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 13; 1997, No. 1359, § 22; 1999, No. 1591, §§ 6, 7; 2001, No. 1368, § 2.
Ark. Code Ann. § 26-17-504 — AR Code / Title 26 / Chapter 17 / Subchapter 5 / Section 26-17-504
Deposits and collections
Status: in_force

(a) The Secretary of the Department of Finance and Administration shall make daily deposits into the State Treasury of all moneys and checks collected by him or her. (b) The Treasurer of State shall promptly return to the secretary all checks which for any reason were not paid, and it shall be the duty of the secretary to collect all such checks. Amended by Act 2019, No. 910,§ 3605, eff. 7/1/2019. Acts 1935, No. 234, § 6; Pope's Dig., § 13350; A.S.A. 1947, § 84-1716.

(a) The Secretary of the Department of Finance and Administration shall make daily deposits into the State Treasury of all moneys and checks collected by him or her.

(b) The Treasurer of State shall promptly return to the secretary all checks which for any reason were not paid, and it shall be the duty of the secretary to collect all such checks.

Amended by Act 2019, No. 910,§ 3605, eff. 7/1/2019.

Acts 1935, No. 234, § 6; Pope's Dig., § 13350; A.S.A. 1947, § 84-1716.
Ark. Code Ann. § 26-74-413 — AR Code / Title 26 / Chapter 74 / Subchapter 4 / Section 26-74-413
Administration of Local Sales and Use Tax Trust Fund
Status: in_force

(a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund". (2) (A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes". (B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues. (b) (1) The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund. (2) After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund. (3) The Treasurer of State shall monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund. Acts 1991, No. 885, § 1.

(a) (1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund". (2) (A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes". (B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(1) There is created a trust fund for the remittance of local sales and use taxes which shall be known as the "Local Sales and Use Tax Trust Fund".

(2) (A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes". (B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(A) There is also created a trust fund which shall be known as the "Identification Pending Trust Fund for Local Sales and Use Taxes".

(B) (i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes. (ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund. (iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(i) Money reported as local sales and use taxes which was collected in local taxing jurisdictions which are not immediately identifiable and money collected in local jurisdictions which have no tax shall be deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes.

(ii) When a local tax jurisdiction is identified for money which has been deposited into the Identification Pending Trust Fund for Local Sales and Use Taxes, the money shall be transferred to the Local Sales and Use Tax Trust Fund.

(iii) When the total amount in the Identification Pending Trust Fund for Local Sales and Use Taxes exceeds fifty thousand dollars ($50,000), the Treasurer of State shall transfer any amount in excess of fifty thousand dollars ($50,000) to general revenues.

(b) (1) The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund. (2) After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund. (3) The Treasurer of State shall monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund.

(1) The Treasurer of State as the administrator of the Local Sales and Use Tax Trust Fund shall review the flow of moneys through the Local Sales and Use Tax Trust Fund in the State Treasury for the purpose of estimating the amount of the moneys as may be surplus to the immediate requirements of the Local Sales and Use Tax Trust Fund.

(2) After making the estimate, the administrator shall invest the estimated surplus amount in certificates of deposit issued by any financial institution located in the State of Arkansas. All interest income derived from the certificates of deposit shall be credited as trust fund income to the Local Sales and Use Tax Trust Fund.

(3) The Treasurer of State shall monthly transmit to the county treasurers and city treasurers their proportionate share of the interest derived from investment of the Local Sales and Use Tax Trust Fund.

Acts 1991, No. 885, § 1.
Ark. Code Ann. § 26-17-204 — AR Code / Title 26 / Chapter 17 / Subchapter 2 / Section 26-17-204
Bond
Status: in_force

All deputy commissioners and other employees of the Revenue Division of the Department of Finance and Administration collecting or handling funds shall be placed under bond, premium on which shall be paid by the state upon vouchers issued by the Secretary of the Department of Finance and Administration payable out of funds appropriated for that purpose. Amended by Act 2019, No. 910,§ 3595, eff. 7/1/2019. Acts 1935, No. 234, § 5; Pope's Dig., § 13349; A.S.A. 1947, § 84-1714.

All deputy commissioners and other employees of the Revenue Division of the Department of Finance and Administration collecting or handling funds shall be placed under bond, premium on which shall be paid by the state upon vouchers issued by the Secretary of the Department of Finance and Administration payable out of funds appropriated for that purpose.

Amended by Act 2019, No. 910,§ 3595, eff. 7/1/2019.

Acts 1935, No. 234, § 5; Pope's Dig., § 13349; A.S.A. 1947, § 84-1714.
Ark. Code Ann. § 26-51-1010 — AR Code / Title 26 / Chapter 51 / Subchapter 10 / Section 26-51-1010
Application and approval procedure - Administration
Status: in_force

(a) (1) The Arkansas Natural Resources Commission shall promulgate such rules as may be deemed necessary in administering projects submitted with the intent of qualifying for the tax incentives provided for in this subchapter. (2) The rules shall not be adopted without the approval of the Department of Finance and Administration. (b) (1) The commission may charge a reasonable application fee for the processing of tax credit applications. (2) All fees collected shall be deposited into the Arkansas Water Development Fund. (c) (1) The commission may issue a tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter. (2) An approved applicant must file the certificate of tax credit approval with the approved applicant's income tax return for the first year in which the approved applicant claims a tax credit under this subchapter. (d) (1) Upon completion of the project, the approved applicant shall apply to the commission for a certificate of completion. (2) The commission shall issue a tax credit certificate of completion to any approved applicant meeting the requirements of this subchapter and the rules promulgated by the department. (3) After receiving a certificate of completion, the approved applicant shall file the certificate of completion with the first tax return filed after issuance of the certificate of completion. (e) The department shall promulgate such rules as may be deemed necessary to carry out the tax credit provisions of this subchapter. Amended by Act 2019, No. 315,§ 2978, eff. 7/24/2019. Amended by Act 2013, No. 1135,§ 10, eff. 8/16/2013. Amended by Act 2013, No. 1135,§ 9, eff. 8/16/2013. Acts 1995, No. 341, §§ 5, 11; 2011, No. 631, § 8.

(a) (1) The Arkansas Natural Resources Commission shall promulgate such rules as may be deemed necessary in administering projects submitted with the intent of qualifying for the tax incentives provided for in this subchapter. (2) The rules shall not be adopted without the approval of the Department of Finance and Administration.

(1) The Arkansas Natural Resources Commission shall promulgate such rules as may be deemed necessary in administering projects submitted with the intent of qualifying for the tax incentives provided for in this subchapter.

(2) The rules shall not be adopted without the approval of the Department of Finance and Administration.

(b) (1) The commission may charge a reasonable application fee for the processing of tax credit applications. (2) All fees collected shall be deposited into the Arkansas Water Development Fund.

(1) The commission may charge a reasonable application fee for the processing of tax credit applications.

(2) All fees collected shall be deposited into the Arkansas Water Development Fund.

(c) (1) The commission may issue a tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter. (2) An approved applicant must file the certificate of tax credit approval with the approved applicant's income tax return for the first year in which the approved applicant claims a tax credit under this subchapter.

(1) The commission may issue a tax credit approval certificate for those applications proposing projects that meet the requirements of this subchapter and rules promulgated under this subchapter.

(2) An approved applicant must file the certificate of tax credit approval with the approved applicant's income tax return for the first year in which the approved applicant claims a tax credit under this subchapter.

(d) (1) Upon completion of the project, the approved applicant shall apply to the commission for a certificate of completion. (2) The commission shall issue a tax credit certificate of completion to any approved applicant meeting the requirements of this subchapter and the rules promulgated by the department. (3) After receiving a certificate of completion, the approved applicant shall file the certificate of completion with the first tax return filed after issuance of the certificate of completion.

(1) Upon completion of the project, the approved applicant shall apply to the commission for a certificate of completion.

(2) The commission shall issue a tax credit certificate of completion to any approved applicant meeting the requirements of this subchapter and the rules promulgated by the department.

(3) After receiving a certificate of completion, the approved applicant shall file the certificate of completion with the first tax return filed after issuance of the certificate of completion.

(e) The department shall promulgate such rules as may be deemed necessary to carry out the tax credit provisions of this subchapter.

Amended by Act 2019, No. 315,§ 2978, eff. 7/24/2019.

Amended by Act 2013, No. 1135,§ 10, eff. 8/16/2013.

Amended by Act 2013, No. 1135,§ 9, eff. 8/16/2013.

Acts 1995, No. 341, §§ 5, 11; 2011, No. 631, § 8.
Ark. Code Ann. § 26-52-521 — AR Code / Title 26 / Chapter 52 / Subchapter 5 / Section 26-52-521
Sourcing of sales - Definitions
Status: in_force

(a) (1) This section applies for purposes of determining a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product or service. (2) This section does not affect the obligation of a purchaser or lessee to remit tax on the use of the product or service to the taxing jurisdictions of that use and does not apply to the sales or use taxes levied on the retail sale excluding lease or rental, of motor vehicles, trailers, or semitrailers that require licensing. (b) Excluding a lease or rental, the retail sale of a product or service shall be sourced as follows: (1) If the product or service is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (2) If the product or service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's designated donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller; (3) If subdivisions (b)(1) and (2) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; (4) If subdivisions (b)(1)-(3) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available if the use of this address does not constitute bad faith; or (5) If none of the previous rules of subdivisions (b)(1)-(4) of this section apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, the location will be determined by the address from which tangible personal property was shipped, from which the specified digital products or the digital code was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold. (c) The lease or rental of tangible personal property, specified digital products, or a digital code other than property identified in subsection (d) or subsection (e) of this section shall be sourced as follows: (1) (A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section. (B) Periodic payments made after the first payment are sourced to the primary property location for each period covered by the payment. (C) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith. (D) The property location shall not be altered by intermittent use at different locations such as use of business property that accompanies employees on business trips and service calls; (2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section; and (3) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump-sum or accelerated basis or on the acquisition of property for lease. (d) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment as defined in subsection (e) of this section shall be sourced as follows: (1) (A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. (B) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith. (C) This location shall not be altered by intermittent use at different locations; (2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section; and (3) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis or on the acquisition of property for lease. (e) (1) Including a lease or rental, the retail sale of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section, notwithstanding the exclusion of a lease or rental in subsection (b) of this section. (2) As used in this section, "transportation equipment" means any of the following: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce; (B) Trucks and truck tractors with a gross vehicle weight rating of ten thousand one pounds (10,001 lbs.) or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan, Inc.; and (ii) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; (C) Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or (D) Containers designed for use on and component parts attached or secured on the items under subdivision (e)(1) of this section and this subdivision (e)(2). (f) As used in subsection (b) of this section: (1) "Receive" and "receipt" mean: (A) Taking possession of tangible personal property, specified digital products, or a digital code; or (B) Making first use of services; and (2) "Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser. (g) When a motor vehicle, trailer, or semitrailer that requires licensing is sold to a person who resides in Arkansas, the sale is sourced to the residence of the purchaser. (h) This section shall apply to all state and local taxes administered by the Department of Finance and Administration. (i) The destination sourcing rules in this section do not apply to florists. Amended by Act 2017, No. 141,§§ 39-41, eff. for tax years beginning on and after 1/1/2018. Acts 2003, No. 1273, § 11; 2007, No. 860, § 1; 2009, No. 384, § 8.

(a) (1) This section applies for purposes of determining a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product or service. (2) This section does not affect the obligation of a purchaser or lessee to remit tax on the use of the product or service to the taxing jurisdictions of that use and does not apply to the sales or use taxes levied on the retail sale excluding lease or rental, of motor vehicles, trailers, or semitrailers that require licensing.

(1) This section applies for purposes of determining a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product or service.

(2) This section does not affect the obligation of a purchaser or lessee to remit tax on the use of the product or service to the taxing jurisdictions of that use and does not apply to the sales or use taxes levied on the retail sale excluding lease or rental, of motor vehicles, trailers, or semitrailers that require licensing.

(b) Excluding a lease or rental, the retail sale of a product or service shall be sourced as follows: (1) If the product or service is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (2) If the product or service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's designated donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller; (3) If subdivisions (b)(1) and (2) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith; (4) If subdivisions (b)(1)-(3) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available if the use of this address does not constitute bad faith; or (5) If none of the previous rules of subdivisions (b)(1)-(4) of this section apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, the location will be determined by the address from which tangible personal property was shipped, from which the specified digital products or the digital code was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold.

(1) If the product or service is received by the purchaser at a business location of the seller, the sale is sourced to that business location;

(2) If the product or service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's designated donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller;

(3) If subdivisions (b)(1) and (2) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;

(4) If subdivisions (b)(1)-(3) of this section do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available if the use of this address does not constitute bad faith; or

(5) If none of the previous rules of subdivisions (b)(1)-(4) of this section apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, the location will be determined by the address from which tangible personal property was shipped, from which the specified digital products or the digital code was first available for transmission by the seller, or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold.

(c) The lease or rental of tangible personal property, specified digital products, or a digital code other than property identified in subsection (d) or subsection (e) of this section shall be sourced as follows: (1) (A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section. (B) Periodic payments made after the first payment are sourced to the primary property location for each period covered by the payment. (C) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith. (D) The property location shall not be altered by intermittent use at different locations such as use of business property that accompanies employees on business trips and service calls; (2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section; and (3) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump-sum or accelerated basis or on the acquisition of property for lease.

(1) (A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section. (B) Periodic payments made after the first payment are sourced to the primary property location for each period covered by the payment. (C) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith. (D) The property location shall not be altered by intermittent use at different locations such as use of business property that accompanies employees on business trips and service calls;

(A) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section.

(B) Periodic payments made after the first payment are sourced to the primary property location for each period covered by the payment.

(C) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith.

(D) The property location shall not be altered by intermittent use at different locations such as use of business property that accompanies employees on business trips and service calls;

(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section; and

(3) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump-sum or accelerated basis or on the acquisition of property for lease.

(d) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment as defined in subsection (e) of this section shall be sourced as follows: (1) (A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. (B) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith. (C) This location shall not be altered by intermittent use at different locations; (2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section; and (3) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis or on the acquisition of property for lease.

(1) (A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. (B) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith. (C) This location shall not be altered by intermittent use at different locations;

(A) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location.

(B) The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business if use of this address does not constitute bad faith.

(C) This location shall not be altered by intermittent use at different locations;

(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section; and

(3) This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis or on the acquisition of property for lease.

(e) (1) Including a lease or rental, the retail sale of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section, notwithstanding the exclusion of a lease or rental in subsection (b) of this section. (2) As used in this section, "transportation equipment" means any of the following: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce; (B) Trucks and truck tractors with a gross vehicle weight rating of ten thousand one pounds (10,001 lbs.) or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan, Inc.; and (ii) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; (C) Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or (D) Containers designed for use on and component parts attached or secured on the items under subdivision (e)(1) of this section and this subdivision (e)(2).

(1) Including a lease or rental, the retail sale of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of subsection (b) of this section, notwithstanding the exclusion of a lease or rental in subsection (b) of this section.

(2) As used in this section, "transportation equipment" means any of the following: (A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce; (B) Trucks and truck tractors with a gross vehicle weight rating of ten thousand one pounds (10,001 lbs.) or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan, Inc.; and (ii) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; (C) Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or (D) Containers designed for use on and component parts attached or secured on the items under subdivision (e)(1) of this section and this subdivision (e)(2).

(A) Locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce;

(B) Trucks and truck tractors with a gross vehicle weight rating of ten thousand one pounds (10,001 lbs.) or greater, trailers, semitrailers, or passenger buses that are: (i) Registered through the International Registration Plan, Inc.; and (ii) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce;

(i) Registered through the International Registration Plan, Inc.; and

(ii) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce;

(C) Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or

(D) Containers designed for use on and component parts attached or secured on the items under subdivision (e)(1) of this section and this subdivision (e)(2).

(f) As used in subsection (b) of this section: (1) "Receive" and "receipt" mean: (A) Taking possession of tangible personal property, specified digital products, or a digital code; or (B) Making first use of services; and (2) "Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.

(1) "Receive" and "receipt" mean: (A) Taking possession of tangible personal property, specified digital products, or a digital code; or (B) Making first use of services; and

(A) Taking possession of tangible personal property, specified digital products, or a digital code; or

(B) Making first use of services; and

(2) "Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.

(g) When a motor vehicle, trailer, or semitrailer that requires licensing is sold to a person who resides in Arkansas, the sale is sourced to the residence of the purchaser.

(h) This section shall apply to all state and local taxes administered by the Department of Finance and Administration.

(i) The destination sourcing rules in this section do not apply to florists.

Amended by Act 2017, No. 141,§§ 39-41, eff. for tax years beginning on and after 1/1/2018.

Acts 2003, No. 1273, § 11; 2007, No. 860, § 1; 2009, No. 384, § 8.
Ark. Code Ann. § 26-57-226 — AR Code / Title 26 / Chapter 57 / Subchapter 2 / Section 26-57-226
Penalties
Status: in_force

(a) A person within the jurisdiction of this state who is not permitted to sell, deliver, or cause to be delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers and who sells, takes orders from, delivers, or causes to be delivered immediately or in the future any tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers, is guilty of a Class A misdemeanor. (b) A person engaged in buying, selling, or otherwise doing business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first obtaining the proper permit upon conviction is guilty of a Class A misdemeanor. Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019. Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015. Acts 1977, No. 546, § 23; A.S.A. 1947, § 84-4523.

(a) A person within the jurisdiction of this state who is not permitted to sell, deliver, or cause to be delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers and who sells, takes orders from, delivers, or causes to be delivered immediately or in the future any tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers, is guilty of a Class A misdemeanor.

(b) A person engaged in buying, selling, or otherwise doing business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first obtaining the proper permit upon conviction is guilty of a Class A misdemeanor.

Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.

Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015.

Acts 1977, No. 546, § 23; A.S.A. 1947, § 84-4523.
Ark. Code Ann. § 26-57-1004 — AR Code / Title 26 / Chapter 57 / Subchapter 10 / Section 26-57-1004
Identification of taxpayer - Presumption of nonpayment
Status: in_force

(a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§ 26-57-1002 and 26-57-1003 . (b) (1) (A) If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid. (B) The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device. (2) The presumption in subdivision (b)(1) of this section shall be overcome if the person selling property through the vending device affixes the information required by this section to the vending device and proves that the taxes imposed by §§ 26-57-1002 and 26-57-1003 have been paid. Amended by Act 2019, No. 910,§ 4201, eff. 7/1/2019. Acts 1995, No. 934, § 6.

(a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§ 26-57-1002 and 26-57-1003 .

(b) (1) (A) If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid. (B) The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device. (2) The presumption in subdivision (b)(1) of this section shall be overcome if the person selling property through the vending device affixes the information required by this section to the vending device and proves that the taxes imposed by §§ 26-57-1002 and 26-57-1003 have been paid.

(1) (A) If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid. (B) The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device.

(A) If any vending device does not have the information required by subsection (a) of this section affixed thereto, there shall be a presumption that the taxes imposed by this subchapter have not been paid.

(B) The Secretary of the Department of Finance and Administration shall seal any vending device subject to this presumption in such a manner as to prevent any further sales through the vending device and shall assess and collect a penalty of fifty dollars ($50.00) per vending device against the person selling tangible personal property through the vending device.

(2) The presumption in subdivision (b)(1) of this section shall be overcome if the person selling property through the vending device affixes the information required by this section to the vending device and proves that the taxes imposed by §§ 26-57-1002 and 26-57-1003 have been paid.

Amended by Act 2019, No. 910,§ 4201, eff. 7/1/2019.

Acts 1995, No. 934, § 6.
Ark. Code Ann. § 26-56-230 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-230
Disposition of taxes, fees, and other revenues
Status: in_force

Except as provided in § 26-56-224(b) -(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 - 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq. Acts 1995, No. 954, § 1; 2007, No. 87, § 4.

Except as provided in § 26-56-224(b) -(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 - 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.

Acts 1995, No. 954, § 1; 2007, No. 87, § 4.
Ark. Code Ann. § 26-51-203 — AR Code / Title 26 / Chapter 51 / Subchapter 2 / Section 26-51-203
Fiduciaries
Status: in_force

(a) The tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., shall be imposed upon resident fiduciaries, which tax shall be levied, collected, and paid annually with respect to: (1) That part of the net income of estates or trusts which has not been distributed or become distributable to beneficiaries during the income year. In the case of two (2) or more joint fiduciaries, part of whom are nonresidents of this state, such part of the net income shall be treated as if each fiduciary had received an equal share; (2) The net income received during the income year by deceased individuals who at the time of death were residents and who have died during the tax year without having made a return; and (3) The entire net income of resident insolvent or incompetent individuals, whether or not any portion thereof is held for the future use of the beneficiaries, where the fiduciary has complete charge of the net income. (b) The tax imposed upon a fiduciary by the Income Tax Act of 1929, § 26-51-101 et seq., shall be a charge against the estate or trust. Acts 1929, No. 118, Art. 2, § 5; Pope's Dig., § 14028; A.S.A. 1947, § 84-2005.

(a) The tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., shall be imposed upon resident fiduciaries, which tax shall be levied, collected, and paid annually with respect to: (1) That part of the net income of estates or trusts which has not been distributed or become distributable to beneficiaries during the income year. In the case of two (2) or more joint fiduciaries, part of whom are nonresidents of this state, such part of the net income shall be treated as if each fiduciary had received an equal share; (2) The net income received during the income year by deceased individuals who at the time of death were residents and who have died during the tax year without having made a return; and (3) The entire net income of resident insolvent or incompetent individuals, whether or not any portion thereof is held for the future use of the beneficiaries, where the fiduciary has complete charge of the net income.

(1) That part of the net income of estates or trusts which has not been distributed or become distributable to beneficiaries during the income year. In the case of two (2) or more joint fiduciaries, part of whom are nonresidents of this state, such part of the net income shall be treated as if each fiduciary had received an equal share;

(2) The net income received during the income year by deceased individuals who at the time of death were residents and who have died during the tax year without having made a return; and

(3) The entire net income of resident insolvent or incompetent individuals, whether or not any portion thereof is held for the future use of the beneficiaries, where the fiduciary has complete charge of the net income.

(b) The tax imposed upon a fiduciary by the Income Tax Act of 1929, § 26-51-101 et seq., shall be a charge against the estate or trust.

Acts 1929, No. 118, Art. 2, § 5; Pope's Dig., § 14028; A.S.A. 1947, § 84-2005.
Ark. Code Ann. § 26-57-1309 — AR Code / Title 26 / Chapter 57 / Subchapter 13 / Section 26-57-1309
Assignment of funds placed into escrow
Status: in_force

(a) (1) Notwithstanding the provisions of § 26-57-261 , a tobacco product manufacturer that elects to place funds into escrow may make an irrevocable assignment of its interest in the funds to the benefit of the state. (2) The assignment shall be permanent and shall apply to all funds in the subject escrow account at the time of assignment or that may subsequently come into such account, including those deposited into the escrow account prior to the assignment's being executed, those deposited into the escrow account after the assignment is executed, and interest or other appreciation on such funds. (3) Any interest or other appreciation withdrawn from the subject escrow account before the time of assignment shall not be a part of the assignment. (4) The tobacco product manufacturer, the Attorney General, and the financial institution where the escrow account is maintained shall make such amendments to the qualified escrow account agreement, title to the account, and the account itself as may be necessary to effectuate an irrevocable assignment of rights executed under this section or a withdrawal or payment of funds from the escrow account under § 26-57-261 . (5) An assignment of rights executed under this section shall be in writing, signed by a duly authorized representative of the tobacco product manufacturer making the assignment, and shall become effective upon delivery of the assignment to the Attorney General and the financial institution where the escrow account is maintained. (b) (1) Any escrow funds assigned to the state under this section shall be available to be withdrawn by the state upon approval of the Attorney General. (2) Any funds withdrawn under subdivision (b)(1) of this section shall be deposited into the Tobacco Settlement Cash Holding Fund under § 19-12-104 and shall be calculated on a dollar-for-dollar basis as a credit against any judgment or settlement in favor of the state as part of the Master Settlement Agreement under § 26-57-261 against the tobacco product manufacturer that has assigned the funds in the subject escrow account. (c) This section does not relieve a tobacco product manufacturer from any past, current, or future obligations that the tobacco product manufacturer may have under this subchapter. Added by Act 2021, No. 929,§ 9, eff. 7/28/2021.

(a) (1) Notwithstanding the provisions of § 26-57-261 , a tobacco product manufacturer that elects to place funds into escrow may make an irrevocable assignment of its interest in the funds to the benefit of the state. (2) The assignment shall be permanent and shall apply to all funds in the subject escrow account at the time of assignment or that may subsequently come into such account, including those deposited into the escrow account prior to the assignment's being executed, those deposited into the escrow account after the assignment is executed, and interest or other appreciation on such funds. (3) Any interest or other appreciation withdrawn from the subject escrow account before the time of assignment shall not be a part of the assignment. (4) The tobacco product manufacturer, the Attorney General, and the financial institution where the escrow account is maintained shall make such amendments to the qualified escrow account agreement, title to the account, and the account itself as may be necessary to effectuate an irrevocable assignment of rights executed under this section or a withdrawal or payment of funds from the escrow account under § 26-57-261 . (5) An assignment of rights executed under this section shall be in writing, signed by a duly authorized representative of the tobacco product manufacturer making the assignment, and shall become effective upon delivery of the assignment to the Attorney General and the financial institution where the escrow account is maintained.

(1) Notwithstanding the provisions of § 26-57-261 , a tobacco product manufacturer that elects to place funds into escrow may make an irrevocable assignment of its interest in the funds to the benefit of the state.

(2) The assignment shall be permanent and shall apply to all funds in the subject escrow account at the time of assignment or that may subsequently come into such account, including those deposited into the escrow account prior to the assignment's being executed, those deposited into the escrow account after the assignment is executed, and interest or other appreciation on such funds.

(3) Any interest or other appreciation withdrawn from the subject escrow account before the time of assignment shall not be a part of the assignment.

(4) The tobacco product manufacturer, the Attorney General, and the financial institution where the escrow account is maintained shall make such amendments to the qualified escrow account agreement, title to the account, and the account itself as may be necessary to effectuate an irrevocable assignment of rights executed under this section or a withdrawal or payment of funds from the escrow account under § 26-57-261 .

(5) An assignment of rights executed under this section shall be in writing, signed by a duly authorized representative of the tobacco product manufacturer making the assignment, and shall become effective upon delivery of the assignment to the Attorney General and the financial institution where the escrow account is maintained.

(b) (1) Any escrow funds assigned to the state under this section shall be available to be withdrawn by the state upon approval of the Attorney General. (2) Any funds withdrawn under subdivision (b)(1) of this section shall be deposited into the Tobacco Settlement Cash Holding Fund under § 19-12-104 and shall be calculated on a dollar-for-dollar basis as a credit against any judgment or settlement in favor of the state as part of the Master Settlement Agreement under § 26-57-261 against the tobacco product manufacturer that has assigned the funds in the subject escrow account.

(1) Any escrow funds assigned to the state under this section shall be available to be withdrawn by the state upon approval of the Attorney General.

(2) Any funds withdrawn under subdivision (b)(1) of this section shall be deposited into the Tobacco Settlement Cash Holding Fund under § 19-12-104 and shall be calculated on a dollar-for-dollar basis as a credit against any judgment or settlement in favor of the state as part of the Master Settlement Agreement under § 26-57-261 against the tobacco product manufacturer that has assigned the funds in the subject escrow account.

(c) This section does not relieve a tobacco product manufacturer from any past, current, or future obligations that the tobacco product manufacturer may have under this subchapter.

Added by Act 2021, No. 929,§ 9, eff. 7/28/2021.
Ark. Code Ann. § 26-27-313 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-313
Attendance by assessor
Status: in_force

It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which is under consideration by the county equalization board. Acts 1929, No. 172, § 29; Pope's Dig., § 13647; A.S.A. 1947, § 84-710.

It is the imperative duty of the county assessor or his or her deputy to attend each session of the county equalization board and to furnish the county equalization board with all data and information in his or her possession pertaining to the location, amount, kind, and value of any property, the valuation of which is under consideration by the county equalization board.

Acts 1929, No. 172, § 29; Pope's Dig., § 13647; A.S.A. 1947, § 84-710.
Ark. Code Ann. § 26-73-204 — AR Code / Title 26 / Chapter 73 / Subchapter 2 / Section 26-73-204
Injunction to prevent collection or payment
Status: in_force

Any person owning property and having taxes to pay in any city or town upon application to any judge or court having authority to grant injunctions may enjoin the collection of any tax levied in the city or town without authority of law and may also enjoin the issue or the payment by the city or town of any warrants, certificates, or other form of evidence of indebtedness against the city or town issued or contracted without authority of law. Acts 1875, No. 1, § 89, p. 1; C. & M. Dig., § 7589; Pope's Dig., § 9675; A.S.A. 1947, § 19-4504.

Any person owning property and having taxes to pay in any city or town upon application to any judge or court having authority to grant injunctions may enjoin the collection of any tax levied in the city or town without authority of law and may also enjoin the issue or the payment by the city or town of any warrants, certificates, or other form of evidence of indebtedness against the city or town issued or contracted without authority of law.

Acts 1875, No. 1, § 89, p. 1; C. & M. Dig., § 7589; Pope's Dig., § 9675; A.S.A. 1947, § 19-4504.
Ark. Code Ann. § 26-51-2206 — AR Code / Title 26 / Chapter 51 / Subchapter 22 / Section 26-51-2206
Fees
Status: in_force

(a) (1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas historic rehabilitation income tax credit to other holders. (2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed two and five-tenths percent (2.5%) of the amount of the Arkansas historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas historic rehabilitation income tax credit transferred, whichever is less. (b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter, including without limitation the funding of personnel costs expended by the division for the administration of this subchapter. Amended by Act 2021, No. 840,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 5716, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 5715, eff. 7/1/2019. Acts 2009, No. 498, § 1.

(a) (1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas historic rehabilitation income tax credit to other holders. (2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed two and five-tenths percent (2.5%) of the amount of the Arkansas historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas historic rehabilitation income tax credit transferred, whichever is less.

(1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas historic rehabilitation income tax credit to other holders.

(A) An application for an Arkansas historic rehabilitation income tax credit; and

(B) A request to record transfers of interests in an Arkansas historic rehabilitation income tax credit to other holders.

(2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed two and five-tenths percent (2.5%) of the amount of the Arkansas historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas historic rehabilitation income tax credit transferred, whichever is less.

(b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter, including without limitation the funding of personnel costs expended by the division for the administration of this subchapter.

Amended by Act 2021, No. 840,§ 2, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 5716, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 5715, eff. 7/1/2019.

Acts 2009, No. 498, § 1.
Ark. Code Ann. § 26-52-316 — AR Code / Title 26 / Chapter 52 / Subchapter 3 / Section 26-52-316
Services subject to tax - Definitions
Status: in_force

(a) The gross proceeds or gross receipts derived from the following services are subject to this chapter: (1) Wrecker and towing services; (2) Collection and disposal of solid wastes; (3) The cleaning of parking lots and gutters; (4) Dry cleaning and laundry services; (5) Industrial laundry services; (6) Body piercing, tattooing, and electrolysis services; (7) Pest control services; (8) Security and alarm monitoring services; (9) Boat storage and docking fees; (10) The furnishing of camping spaces or trailer spaces at public or privately owned campgrounds, except for federal campgrounds, on less than a month-to-month basis; (11) Locksmith services; and (12) Pet grooming and kennel services. (b) As used in this section: (1) (A) "Locksmith services" means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are: (i) Incorporated into real property; (ii) Incorporated into tangible personal property; or (iii) Separate and apart from other property. (B) "Locksmith services" also includes unlocking locks or locking devices for another person. (C) "Locksmith services" shall not include the initial installation of locks by a contractor in new construction; and (2) (A) "Solid wastes" means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities. (B) "Solid wastes" does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials produced or generated from oil, gas, or other natural resource exploration and development activities except to the extent the materials described in this subdivision (b)(2)(B) are actually disposed of in a landfill permitted under the Arkansas Solid Waste Management Act, § 8-6-201 et seq., in which case only the landfill disposal fee shall be subject to tax. Amended by Act 2015, No. 1126,§ 1, eff. 10/1/2015. Acts 2003 (2nd Ex. Sess.), No. 107, § 7; 2009, No. 1274, §§ 1, 2.

(a) The gross proceeds or gross receipts derived from the following services are subject to this chapter: (1) Wrecker and towing services; (2) Collection and disposal of solid wastes; (3) The cleaning of parking lots and gutters; (4) Dry cleaning and laundry services; (5) Industrial laundry services; (6) Body piercing, tattooing, and electrolysis services; (7) Pest control services; (8) Security and alarm monitoring services; (9) Boat storage and docking fees; (10) The furnishing of camping spaces or trailer spaces at public or privately owned campgrounds, except for federal campgrounds, on less than a month-to-month basis; (11) Locksmith services; and (12) Pet grooming and kennel services.

(1) Wrecker and towing services;

(2) Collection and disposal of solid wastes;

(3) The cleaning of parking lots and gutters;

(4) Dry cleaning and laundry services;

(5) Industrial laundry services;

(6) Body piercing, tattooing, and electrolysis services;

(7) Pest control services;

(8) Security and alarm monitoring services;

(9) Boat storage and docking fees;

(10) The furnishing of camping spaces or trailer spaces at public or privately owned campgrounds, except for federal campgrounds, on less than a month-to-month basis;

(11) Locksmith services; and

(12) Pet grooming and kennel services.

(b) As used in this section: (1) (A) "Locksmith services" means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are: (i) Incorporated into real property; (ii) Incorporated into tangible personal property; or (iii) Separate and apart from other property. (B) "Locksmith services" also includes unlocking locks or locking devices for another person. (C) "Locksmith services" shall not include the initial installation of locks by a contractor in new construction; and (2) (A) "Solid wastes" means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities. (B) "Solid wastes" does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials produced or generated from oil, gas, or other natural resource exploration and development activities except to the extent the materials described in this subdivision (b)(2)(B) are actually disposed of in a landfill permitted under the Arkansas Solid Waste Management Act, § 8-6-201 et seq., in which case only the landfill disposal fee shall be subject to tax.

(1) (A) "Locksmith services" means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are: (i) Incorporated into real property; (ii) Incorporated into tangible personal property; or (iii) Separate and apart from other property. (B) "Locksmith services" also includes unlocking locks or locking devices for another person. (C) "Locksmith services" shall not include the initial installation of locks by a contractor in new construction; and

(A) "Locksmith services" means repairing, servicing, or installing locks and locking devices, whether the locks and locking devices are: (i) Incorporated into real property; (ii) Incorporated into tangible personal property; or (iii) Separate and apart from other property.

(i) Incorporated into real property;

(ii) Incorporated into tangible personal property; or

(iii) Separate and apart from other property.

(B) "Locksmith services" also includes unlocking locks or locking devices for another person.

(C) "Locksmith services" shall not include the initial installation of locks by a contractor in new construction; and

(2) (A) "Solid wastes" means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities. (B) "Solid wastes" does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials produced or generated from oil, gas, or other natural resource exploration and development activities except to the extent the materials described in this subdivision (b)(2)(B) are actually disposed of in a landfill permitted under the Arkansas Solid Waste Management Act, § 8-6-201 et seq., in which case only the landfill disposal fee shall be subject to tax.

(A) "Solid wastes" means all putrescible and nonputrescible wastes in solid or semisolid form, including without limitation yard or food waste, waste glass, waste metals, waste plastics, wastepapers, waste paperboard, and all other solid or semisolid wastes resulting from industrial, commercial, agricultural, community, and residential activities.

(B) "Solid wastes" does not include saltwater, drilling fluids, hydraulic fracturing fluids, produced water, pit water, pit mud, and similar materials produced or generated from oil, gas, or other natural resource exploration and development activities except to the extent the materials described in this subdivision (b)(2)(B) are actually disposed of in a landfill permitted under the Arkansas Solid Waste Management Act, § 8-6-201 et seq., in which case only the landfill disposal fee shall be subject to tax.

Amended by Act 2015, No. 1126,§ 1, eff. 10/1/2015.

Acts 2003 (2nd Ex. Sess.), No. 107, § 7; 2009, No. 1274, §§ 1, 2.
Ark. Code Ann. § 26-18-1104 — AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1104
Definition
Status: in_force

As used in this subchapter, "taxpayer" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

As used in this subchapter, "taxpayer" means an individual or entity that:

(1) Is challenging the state's taxing jurisdiction over the taxpayer; or

(2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.

(A) Imposing liability for a tax, penalty, or interest;

(B) Denying a credit or deduction;

(C) Denying a refund, credit, or incentive claim or application;

(D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ;

(E) Closing a noncompliant taxpayer's business;

(F) Relating to a jeopardy assessment;

(G) Seizing a vending device or a coin-operated amusement device; or

(H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 26-77-303 — AR Code / Title 26 / Chapter 77 / Subchapter 3 / Section 26-77-303
Coin-operated amusement devices
Status: in_force

A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 - 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 - 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 - 26-57-421 . Acts 1977, No. 553, § 4; 1981, No. 868, § 2; A.S.A. 1947, § 84-2636; Acts 2009, No. 655, § 125.

A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 - 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 - 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 - 26-57-421 .

Acts 1977, No. 553, § 4; 1981, No. 868, § 2; A.S.A. 1947, § 84-2636; Acts 2009, No. 655, § 125.
Ark. Code Ann. § 26-51-507 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-507
Employer-provided child care - As qualified under former section 26-52-401 - Definition
Status: in_force

(a) A business which qualifies for the exemption from the gross receipts tax under former § 26-52-401(29) shall be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of employees employed exclusively in providing childcare services. (b) If two (2) or more businesses participate in a childcare program for their employees as provided by former § 26-52-401(29) , then each business will be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of only those employees who are on the respective business' payroll and are employed exclusively for providing childcare services. (c) (1) To qualify for the income tax credit, the revenue to the business or businesses from the childcare facility cannot exceed the direct operating costs of the facility. If, on an annual basis, the childcare facility receives revenue which exceeds the direct operating costs of the facility, the business or businesses will not be entitled to the income tax credit. (2) As used in this section, "direct operating costs" means: (A) The cost of food and beverages provided to the children; (B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes paid by the employer; and (C) All materials and supplies necessary to operate the childcare facility. (d) The income tax credit created by subsection (a) of this section shall first be available in the taxable year following the year the business makes payment of wages to childcare workers. To the extent that the credit is not fully utilized in this first year, it may be carried forward for an additional two (2) years. Any credit remaining thereafter shall expire. (e) The income tax provisions of this section shall be in full force and effect for all income tax years beginning on and after January 1, 1993. Acts 1993, No. 820, §§ 3, 4; 1993, No. 987, §§ 3, 4; 1995, No. 850, §§ 6, 7.

(a) A business which qualifies for the exemption from the gross receipts tax under former § 26-52-401(29) shall be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of employees employed exclusively in providing childcare services.

(b) If two (2) or more businesses participate in a childcare program for their employees as provided by former § 26-52-401(29) , then each business will be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of only those employees who are on the respective business' payroll and are employed exclusively for providing childcare services.

(c) (1) To qualify for the income tax credit, the revenue to the business or businesses from the childcare facility cannot exceed the direct operating costs of the facility. If, on an annual basis, the childcare facility receives revenue which exceeds the direct operating costs of the facility, the business or businesses will not be entitled to the income tax credit. (2) As used in this section, "direct operating costs" means: (A) The cost of food and beverages provided to the children; (B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes paid by the employer; and (C) All materials and supplies necessary to operate the childcare facility.

(1) To qualify for the income tax credit, the revenue to the business or businesses from the childcare facility cannot exceed the direct operating costs of the facility. If, on an annual basis, the childcare facility receives revenue which exceeds the direct operating costs of the facility, the business or businesses will not be entitled to the income tax credit.

(2) As used in this section, "direct operating costs" means: (A) The cost of food and beverages provided to the children; (B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes paid by the employer; and (C) All materials and supplies necessary to operate the childcare facility.

(A) The cost of food and beverages provided to the children;

(B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes paid by the employer; and

(C) All materials and supplies necessary to operate the childcare facility.

(d) The income tax credit created by subsection (a) of this section shall first be available in the taxable year following the year the business makes payment of wages to childcare workers. To the extent that the credit is not fully utilized in this first year, it may be carried forward for an additional two (2) years. Any credit remaining thereafter shall expire.

(e) The income tax provisions of this section shall be in full force and effect for all income tax years beginning on and after January 1, 1993.

Acts 1993, No. 820, §§ 3, 4; 1993, No. 987, §§ 3, 4; 1995, No. 850, §§ 6, 7.
Ark. Code Ann. § 26-51-515 — AR Code / Title 26 / Chapter 51 / Subchapter 5 / Section 26-51-515
Work on cold cases by retired law enforcement officers
Status: in_force

(a) (1) Subject to the restrictions stated in this section, there is allowed an income tax credit against the income tax imposed under this chapter for up to three thousand five hundred dollars ($3,500) for work performed by the taxpayer on behalf of the Division of Arkansas State Police to investigate one (1) or more cold cases. (2) (A) A taxpayer who works at least one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim the full amount of the credit allowed under subdivision (a)(1) of this section. (B) A taxpayer who works less than one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim a pro rata share of the credit allowed under subdivision (a)(1) of this section based on the number of hours the taxpayer worked investigating one (1) or more cold cases on behalf of the division during the tax year compared to one thousand (1,000) hours. (b) At the discretion of the division, an individual may work as a: (1) (A) Volunteer to investigate one (1) or more cold cases on behalf of the division. (B) An individual who works as a volunteer under this subsection is not an employee of the division, and the only benefit accruing to the individual is the tax credit allowed under this section; or (2) Temporary or part-time employee of the division for an hourly rate determined by the division, not to exceed the rates of pay provided in the Uniform Classification and Compensation Act, § 21-5-201 et seq. (c) The amount of the income tax credit under this section that may be claimed by the taxpayer in a tax year shall not exceed the amount of income tax due by the taxpayer. (d) Any unused income tax credit under this section may be carried forward for two (2) consecutive tax years following the tax year in which the income tax credit was earned. (e) (1) To be eligible to claim a tax credit under this section, a taxpayer shall: (A) Be a retired law enforcement officer; and (B) Apply to the division for an eligibility certificate, which shall be attached to the taxpayer's return for the tax year in which the tax credit is claimed. (2) The division shall maintain an ongoing record of the eligibility certificates awarded under this section each fiscal year. (3) The division shall issue eligibility certificates for the number of hours worked by each taxpayer for the tax credit allowed under this section only up to a total of twenty-five thousand dollars ($25,000) for all taxpayers in each fiscal year on a first-come, first-served basis. (f) The Director of the Division of Arkansas State Police shall: (1) Promulgate rules to implement this section; and (2) Consult with the Department of Finance and Administration in promulgating rules under this section. Added by Act 2021, No. 841,§ 1, eff. for tax years beginning on or after January 1, 2022.

(a) (1) Subject to the restrictions stated in this section, there is allowed an income tax credit against the income tax imposed under this chapter for up to three thousand five hundred dollars ($3,500) for work performed by the taxpayer on behalf of the Division of Arkansas State Police to investigate one (1) or more cold cases. (2) (A) A taxpayer who works at least one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim the full amount of the credit allowed under subdivision (a)(1) of this section. (B) A taxpayer who works less than one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim a pro rata share of the credit allowed under subdivision (a)(1) of this section based on the number of hours the taxpayer worked investigating one (1) or more cold cases on behalf of the division during the tax year compared to one thousand (1,000) hours.

(1) Subject to the restrictions stated in this section, there is allowed an income tax credit against the income tax imposed under this chapter for up to three thousand five hundred dollars ($3,500) for work performed by the taxpayer on behalf of the Division of Arkansas State Police to investigate one (1) or more cold cases.

(2) (A) A taxpayer who works at least one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim the full amount of the credit allowed under subdivision (a)(1) of this section. (B) A taxpayer who works less than one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim a pro rata share of the credit allowed under subdivision (a)(1) of this section based on the number of hours the taxpayer worked investigating one (1) or more cold cases on behalf of the division during the tax year compared to one thousand (1,000) hours.

(A) A taxpayer who works at least one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim the full amount of the credit allowed under subdivision (a)(1) of this section.

(B) A taxpayer who works less than one thousand (1,000) hours investigating one (1) or more cold cases on behalf of the division during the tax year may claim a pro rata share of the credit allowed under subdivision (a)(1) of this section based on the number of hours the taxpayer worked investigating one (1) or more cold cases on behalf of the division during the tax year compared to one thousand (1,000) hours.

(b) At the discretion of the division, an individual may work as a: (1) (A) Volunteer to investigate one (1) or more cold cases on behalf of the division. (B) An individual who works as a volunteer under this subsection is not an employee of the division, and the only benefit accruing to the individual is the tax credit allowed under this section; or (2) Temporary or part-time employee of the division for an hourly rate determined by the division, not to exceed the rates of pay provided in the Uniform Classification and Compensation Act, § 21-5-201 et seq.

(1) (A) Volunteer to investigate one (1) or more cold cases on behalf of the division. (B) An individual who works as a volunteer under this subsection is not an employee of the division, and the only benefit accruing to the individual is the tax credit allowed under this section; or

(A) Volunteer to investigate one (1) or more cold cases on behalf of the division.

(B) An individual who works as a volunteer under this subsection is not an employee of the division, and the only benefit accruing to the individual is the tax credit allowed under this section; or

(2) Temporary or part-time employee of the division for an hourly rate determined by the division, not to exceed the rates of pay provided in the Uniform Classification and Compensation Act, § 21-5-201 et seq.

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

(d) Any unused income tax credit under this section may be carried forward for two (2) consecutive tax years following the tax year in which the income tax credit was earned.

(e) (1) To be eligible to claim a tax credit under this section, a taxpayer shall: (A) Be a retired law enforcement officer; and (B) Apply to the division for an eligibility certificate, which shall be attached to the taxpayer's return for the tax year in which the tax credit is claimed. (2) The division shall maintain an ongoing record of the eligibility certificates awarded under this section each fiscal year. (3) The division shall issue eligibility certificates for the number of hours worked by each taxpayer for the tax credit allowed under this section only up to a total of twenty-five thousand dollars ($25,000) for all taxpayers in each fiscal year on a first-come, first-served basis.

(1) To be eligible to claim a tax credit under this section, a taxpayer shall: (A) Be a retired law enforcement officer; and (B) Apply to the division for an eligibility certificate, which shall be attached to the taxpayer's return for the tax year in which the tax credit is claimed.

(A) Be a retired law enforcement officer; and

(B) Apply to the division for an eligibility certificate, which shall be attached to the taxpayer's return for the tax year in which the tax credit is claimed.

(2) The division shall maintain an ongoing record of the eligibility certificates awarded under this section each fiscal year.

(3) The division shall issue eligibility certificates for the number of hours worked by each taxpayer for the tax credit allowed under this section only up to a total of twenty-five thousand dollars ($25,000) for all taxpayers in each fiscal year on a first-come, first-served basis.

(f) The Director of the Division of Arkansas State Police shall: (1) Promulgate rules to implement this section; and (2) Consult with the Department of Finance and Administration in promulgating rules under this section.

(1) Promulgate rules to implement this section; and

(2) Consult with the Department of Finance and Administration in promulgating rules under this section.

Added by Act 2021, No. 841,§ 1, eff. for tax years beginning on or after January 1, 2022.