Ark. Code Ann. § 26-24-118 — AR Code / Title 26 / Chapter 24 / Section 26-24-118
Meetings of assessors
Status: in_force

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to call a group meeting of two (2) or more county assessors at such time and place as it may designate, due notice of which shall be given by the commission. (b) (1) For attending these meetings, county assessors shall receive no compensation but shall be reimbursed for their actual and necessary expenses in attending the meeting, including only the fare necessarily spent in going to and returning from the place of the meeting. (2) When such claims are verified by oath and approved by the commission or any member thereof, they shall be presented to the county court which shall make an order showing the amount due and directing the county clerk to draw his or her warrant on the county treasurer to be paid out of any general funds belonging to the county. Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to call a group meeting of two (2) or more county assessors at such time and place as it may designate, due notice of which shall be given by the commission.

(b) (1) For attending these meetings, county assessors shall receive no compensation but shall be reimbursed for their actual and necessary expenses in attending the meeting, including only the fare necessarily spent in going to and returning from the place of the meeting. (2) When such claims are verified by oath and approved by the commission or any member thereof, they shall be presented to the county court which shall make an order showing the amount due and directing the county clerk to draw his or her warrant on the county treasurer to be paid out of any general funds belonging to the county.

(1) For attending these meetings, county assessors shall receive no compensation but shall be reimbursed for their actual and necessary expenses in attending the meeting, including only the fare necessarily spent in going to and returning from the place of the meeting.

(2) When such claims are verified by oath and approved by the commission or any member thereof, they shall be presented to the county court which shall make an order showing the amount due and directing the county clerk to draw his or her warrant on the county treasurer to be paid out of any general funds belonging to the county.

Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Ark. Code Ann. § 26-51-431 — AR Code / Title 26 / Chapter 51 / Subchapter 4 / Section 26-51-431
Items not deductible in net income computation
Status: in_force

(a) In computing net income, no deduction shall in any case be allowed in respect of: (1) Personal, living, or family expenses, except that any payments of alimony made by an individual pursuant to a court order shall be deductible; (2) Any amount paid for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property for which an allowance is to be made; (4) Premiums paid on life insurance policies; and (5) Shrinkage in value of property. (b) Title 26 U.S.C. § 265(a) , as in effect on January 1, 1993, regarding expenses and interest relating to tax-exempt income, is hereby adopted for the purpose of computing Arkansas individual income tax liability. (c) For the purpose of computing Arkansas corporation income tax liability, no deduction shall be allowed for: (1) Expenses otherwise allowable as deductions which are allocable to income other than interest, whether or not any amount of income is received or accrued, wholly exempt from the taxes authorized by Arkansas law; (2) Interest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from the taxes imposed by Arkansas law; and (3) Expenses otherwise allowable as deductions which are allocable to nonbusiness income. Acts 1929, No. 118, Art. 3, § 14; Pope's Dig., § 14037; Acts 1983, No. 379, § 5; A.S.A. 1947, § 84-2019; Acts 1993, No. 785, § 17.

(a) In computing net income, no deduction shall in any case be allowed in respect of: (1) Personal, living, or family expenses, except that any payments of alimony made by an individual pursuant to a court order shall be deductible; (2) Any amount paid for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property for which an allowance is to be made; (4) Premiums paid on life insurance policies; and (5) Shrinkage in value of property.

(1) Personal, living, or family expenses, except that any payments of alimony made by an individual pursuant to a court order shall be deductible;

(2) Any amount paid for new buildings or for permanent improvements or betterments made to increase the value of any property or estate;

(3) Any amount expended in restoring property for which an allowance is to be made;

(4) Premiums paid on life insurance policies; and

(5) Shrinkage in value of property.

(b) Title 26 U.S.C. § 265(a) , as in effect on January 1, 1993, regarding expenses and interest relating to tax-exempt income, is hereby adopted for the purpose of computing Arkansas individual income tax liability.

(c) For the purpose of computing Arkansas corporation income tax liability, no deduction shall be allowed for: (1) Expenses otherwise allowable as deductions which are allocable to income other than interest, whether or not any amount of income is received or accrued, wholly exempt from the taxes authorized by Arkansas law; (2) Interest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from the taxes imposed by Arkansas law; and (3) Expenses otherwise allowable as deductions which are allocable to nonbusiness income.

(1) Expenses otherwise allowable as deductions which are allocable to income other than interest, whether or not any amount of income is received or accrued, wholly exempt from the taxes authorized by Arkansas law;

(2) Interest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from the taxes imposed by Arkansas law; and

(3) Expenses otherwise allowable as deductions which are allocable to nonbusiness income.

Acts 1929, No. 118, Art. 3, § 14; Pope's Dig., § 14037; Acts 1983, No. 379, § 5; A.S.A. 1947, § 84-2019; Acts 1993, No. 785, § 17.
Ark. Code Ann. § 26-57-414 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-414
Owning, operating, or leasing without license a public nuisance - Seizure and sale of devices - Redemption - Subsequent license fee credit
Status: in_force

(a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in § 26-57-412 is declared to be maintaining a public nuisance. (b) (1) A coin-operated amusement device owned, operated, or leased without first obtaining the license prescribed in § 26-57-412 shall be seized by an authorized agent of the Revenue Division of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration at public auction on an order of the Pulaski County Circuit Court. (2) However, a coin-operated amusement device seized under subdivision (b)(1) of this section may be redeemed before sale by the owner of the coin-operated amusement device upon the payment of: (A) All sales or use taxes due on the coin-operated amusement device; (B) The sales tax on the receipt of the wrongfully operated coin-operated amusement device; (C) All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and (D) A penalty of one thousand dollars ($1,000). (c) If the offender applies for a license as provided in this subchapter within thirty (30) days subsequent to the payment of the penalty, five hundred dollars ($500) of the penalty shall be allowed as the first annual license fee in the event the license is granted. Amended by Act 2019, No. 910,§ 4176, eff. 7/1/2019. Acts 1977, No. 553, § 8; A.S.A. 1947, § 84-2640; Acts 2009, No. 655, § 87.

(a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in § 26-57-412 is declared to be maintaining a public nuisance.

(b) (1) A coin-operated amusement device owned, operated, or leased without first obtaining the license prescribed in § 26-57-412 shall be seized by an authorized agent of the Revenue Division of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration at public auction on an order of the Pulaski County Circuit Court. (2) However, a coin-operated amusement device seized under subdivision (b)(1) of this section may be redeemed before sale by the owner of the coin-operated amusement device upon the payment of: (A) All sales or use taxes due on the coin-operated amusement device; (B) The sales tax on the receipt of the wrongfully operated coin-operated amusement device; (C) All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and (D) A penalty of one thousand dollars ($1,000).

(1) A coin-operated amusement device owned, operated, or leased without first obtaining the license prescribed in § 26-57-412 shall be seized by an authorized agent of the Revenue Division of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration at public auction on an order of the Pulaski County Circuit Court.

(2) However, a coin-operated amusement device seized under subdivision (b)(1) of this section may be redeemed before sale by the owner of the coin-operated amusement device upon the payment of: (A) All sales or use taxes due on the coin-operated amusement device; (B) The sales tax on the receipt of the wrongfully operated coin-operated amusement device; (C) All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and (D) A penalty of one thousand dollars ($1,000).

(A) All sales or use taxes due on the coin-operated amusement device;

(B) The sales tax on the receipt of the wrongfully operated coin-operated amusement device;

(C) All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and

(D) A penalty of one thousand dollars ($1,000).

(c) If the offender applies for a license as provided in this subchapter within thirty (30) days subsequent to the payment of the penalty, five hundred dollars ($500) of the penalty shall be allowed as the first annual license fee in the event the license is granted.

Amended by Act 2019, No. 910,§ 4176, eff. 7/1/2019.

Acts 1977, No. 553, § 8; A.S.A. 1947, § 84-2640; Acts 2009, No. 655, § 87.
Ark. Code Ann. § 26-51-913 — AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-913
Payment of estimated tax
Status: in_force

(a) The estimated tax as shown on the declaration filed with the Secretary of the Department of Finance and Administration shall be paid as follows: (1) If the estimated tax is not more than one thousand dollars ($1,000), payment may be made at the time the declaration is filed or at the time the return for the income year is filed; (2) If the estimated tax is in excess of one thousand dollars ($1,000), it may be paid in full at the time of filing the declaration of estimated tax, or, at the election of the taxpayer, it may be paid in four (4) equal installments to be due as follows: (A) The first installment is due at the time prescribed for filing the declaration; (B) The second installment is due on or before the fifteenth day of the sixth month of the income year; (C) The third installment is due on or before the fifteenth day of the ninth month of the income year; and (D) For: (i) Individual income tax, the fourth installment is due on or before the fifteenth day of the first month after the close of the income year; or (ii) Corporation income tax, the fourth installment is due on or before the fifteenth day of the last month of the income year; (3) In the case of a taxpayer who files an amendment to the declaration, the quarterly tax payments coming due after the amendment shall be adjusted either up or down to conform to the amended declaration of estimated tax; and (4) (A) In the case of a taxpayer who first meets the requirements and files a declaration subsequent to the fifteenth day of the fourth month of the income year and not later than the fifteenth day of the ninth month of the income year, if the estimated tax is in excess of one thousand dollars ($1,000), the taxpayer may pay the estimated tax in equal installments with the first installment being due at the time of filing the declaration and an installment being due on each subsequent regular quarterly tax payment date for the income year as prescribed in subdivision (a)(2) of this section. (B) If the declaration is filed subsequent to the fifteenth day of the ninth month of the income year and on or before the fifteenth day of the first month after the close of the income year, the estimated tax shall be paid in full at the time of filing the declaration. (b) Any tax payment due under the provisions of this subchapter may be paid by the taxpayer in advance of the date prescribed in the section for the payment of the tax. Amended by Act 2019, No. 910,§ 3764, eff. 7/1/2019. Acts 1965, No. 132, § 16; 1983, No. 831, § 2; A.S.A. 1947, § 84-2079.5; Acts 1989, No. 826, § 13; 1999, No. 1126, § 9; 2003, No. 774, § 5.

(a) The estimated tax as shown on the declaration filed with the Secretary of the Department of Finance and Administration shall be paid as follows: (1) If the estimated tax is not more than one thousand dollars ($1,000), payment may be made at the time the declaration is filed or at the time the return for the income year is filed; (2) If the estimated tax is in excess of one thousand dollars ($1,000), it may be paid in full at the time of filing the declaration of estimated tax, or, at the election of the taxpayer, it may be paid in four (4) equal installments to be due as follows: (A) The first installment is due at the time prescribed for filing the declaration; (B) The second installment is due on or before the fifteenth day of the sixth month of the income year; (C) The third installment is due on or before the fifteenth day of the ninth month of the income year; and (D) For: (i) Individual income tax, the fourth installment is due on or before the fifteenth day of the first month after the close of the income year; or (ii) Corporation income tax, the fourth installment is due on or before the fifteenth day of the last month of the income year; (3) In the case of a taxpayer who files an amendment to the declaration, the quarterly tax payments coming due after the amendment shall be adjusted either up or down to conform to the amended declaration of estimated tax; and (4) (A) In the case of a taxpayer who first meets the requirements and files a declaration subsequent to the fifteenth day of the fourth month of the income year and not later than the fifteenth day of the ninth month of the income year, if the estimated tax is in excess of one thousand dollars ($1,000), the taxpayer may pay the estimated tax in equal installments with the first installment being due at the time of filing the declaration and an installment being due on each subsequent regular quarterly tax payment date for the income year as prescribed in subdivision (a)(2) of this section. (B) If the declaration is filed subsequent to the fifteenth day of the ninth month of the income year and on or before the fifteenth day of the first month after the close of the income year, the estimated tax shall be paid in full at the time of filing the declaration.

(1) If the estimated tax is not more than one thousand dollars ($1,000), payment may be made at the time the declaration is filed or at the time the return for the income year is filed;

(2) If the estimated tax is in excess of one thousand dollars ($1,000), it may be paid in full at the time of filing the declaration of estimated tax, or, at the election of the taxpayer, it may be paid in four (4) equal installments to be due as follows: (A) The first installment is due at the time prescribed for filing the declaration; (B) The second installment is due on or before the fifteenth day of the sixth month of the income year; (C) The third installment is due on or before the fifteenth day of the ninth month of the income year; and (D) For: (i) Individual income tax, the fourth installment is due on or before the fifteenth day of the first month after the close of the income year; or (ii) Corporation income tax, the fourth installment is due on or before the fifteenth day of the last month of the income year;

(A) The first installment is due at the time prescribed for filing the declaration;

(B) The second installment is due on or before the fifteenth day of the sixth month of the income year;

(C) The third installment is due on or before the fifteenth day of the ninth month of the income year; and

(D) For: (i) Individual income tax, the fourth installment is due on or before the fifteenth day of the first month after the close of the income year; or (ii) Corporation income tax, the fourth installment is due on or before the fifteenth day of the last month of the income year;

(i) Individual income tax, the fourth installment is due on or before the fifteenth day of the first month after the close of the income year; or

(ii) Corporation income tax, the fourth installment is due on or before the fifteenth day of the last month of the income year;

(3) In the case of a taxpayer who files an amendment to the declaration, the quarterly tax payments coming due after the amendment shall be adjusted either up or down to conform to the amended declaration of estimated tax; and

(4) (A) In the case of a taxpayer who first meets the requirements and files a declaration subsequent to the fifteenth day of the fourth month of the income year and not later than the fifteenth day of the ninth month of the income year, if the estimated tax is in excess of one thousand dollars ($1,000), the taxpayer may pay the estimated tax in equal installments with the first installment being due at the time of filing the declaration and an installment being due on each subsequent regular quarterly tax payment date for the income year as prescribed in subdivision (a)(2) of this section. (B) If the declaration is filed subsequent to the fifteenth day of the ninth month of the income year and on or before the fifteenth day of the first month after the close of the income year, the estimated tax shall be paid in full at the time of filing the declaration.

(A) In the case of a taxpayer who first meets the requirements and files a declaration subsequent to the fifteenth day of the fourth month of the income year and not later than the fifteenth day of the ninth month of the income year, if the estimated tax is in excess of one thousand dollars ($1,000), the taxpayer may pay the estimated tax in equal installments with the first installment being due at the time of filing the declaration and an installment being due on each subsequent regular quarterly tax payment date for the income year as prescribed in subdivision (a)(2) of this section.

(B) If the declaration is filed subsequent to the fifteenth day of the ninth month of the income year and on or before the fifteenth day of the first month after the close of the income year, the estimated tax shall be paid in full at the time of filing the declaration.

(b) Any tax payment due under the provisions of this subchapter may be paid by the taxpayer in advance of the date prescribed in the section for the payment of the tax.

Amended by Act 2019, No. 910,§ 3764, eff. 7/1/2019.

Acts 1965, No. 132, § 16; 1983, No. 831, § 2; A.S.A. 1947, § 84-2079.5; Acts 1989, No. 826, § 13; 1999, No. 1126, § 9; 2003, No. 774, § 5.
Ark. Code Ann. § 26-26-1603 — AR Code / Title 26 / Chapter 26 / Subchapter 16 / Section 26-26-1603
Information to be furnished
Status: in_force

(a) Each company, as defined in § 26-26-1601 , shall annually on or before March 1, make and deliver to the Tax Division of the Arkansas Public Service Commission, in such form as the division may prescribe, a statement of the proper official, agent, or person of the company, showing in detail the following facts: (1) Name of company; (2) The status of the company, whether person, firm, company, copartnership, association, or corporation, and under the laws of what state or country organized or incorporated; (3) Location of its principal office within or without Arkansas; (4) Name and post office address of the owner, president, secretary, general manager, and agent having control of the company's affairs in this state; (5) The par value of all outstanding capital stock and funded debt of every kind, the market and, if no market, the actual value on January 1 next preceding; (6) The total gross revenues, expenses, net revenues, and net income, separately, from utility operation, nonutility operation, and nonoperating properties, for the next preceding calendar year, both for the State of Arkansas and all states if the company operates in states other than Arkansas, in which latter case Arkansas's stated proportion of the total revenues, expenses, and income must include not only revenues, expenses, and income arising from intrastate business but also the state's due proportion of the revenues, expenses, and income from interstate business; (7) The total value of all real and personal property owned or controlled by the company and situated outside of Arkansas on January 1 next preceding showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any; (8) A detailed statement of all real and personal property owned or controlled by the company and situated in Arkansas on January 1 next preceding, giving the description, location, and value thereof, and showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any; and (9) Such other and additional information as to ownership, amount, kind, location, operation, and value of property owned or controlled as the division may require. (b) The official, agent, or person of the company submitting the required statement shall make and sign, on the face of the required statement, the following declaration: "I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief." Acts 1927, No. 129, § 15; Pope's Dig., § 2041; A.S.A. 1947, § 84-603; Acts 1997, No. 1002, § 1.

(a) Each company, as defined in § 26-26-1601 , shall annually on or before March 1, make and deliver to the Tax Division of the Arkansas Public Service Commission, in such form as the division may prescribe, a statement of the proper official, agent, or person of the company, showing in detail the following facts: (1) Name of company; (2) The status of the company, whether person, firm, company, copartnership, association, or corporation, and under the laws of what state or country organized or incorporated; (3) Location of its principal office within or without Arkansas; (4) Name and post office address of the owner, president, secretary, general manager, and agent having control of the company's affairs in this state; (5) The par value of all outstanding capital stock and funded debt of every kind, the market and, if no market, the actual value on January 1 next preceding; (6) The total gross revenues, expenses, net revenues, and net income, separately, from utility operation, nonutility operation, and nonoperating properties, for the next preceding calendar year, both for the State of Arkansas and all states if the company operates in states other than Arkansas, in which latter case Arkansas's stated proportion of the total revenues, expenses, and income must include not only revenues, expenses, and income arising from intrastate business but also the state's due proportion of the revenues, expenses, and income from interstate business; (7) The total value of all real and personal property owned or controlled by the company and situated outside of Arkansas on January 1 next preceding showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any; (8) A detailed statement of all real and personal property owned or controlled by the company and situated in Arkansas on January 1 next preceding, giving the description, location, and value thereof, and showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any; and (9) Such other and additional information as to ownership, amount, kind, location, operation, and value of property owned or controlled as the division may require.

(1) Name of company;

(2) The status of the company, whether person, firm, company, copartnership, association, or corporation, and under the laws of what state or country organized or incorporated;

(3) Location of its principal office within or without Arkansas;

(4) Name and post office address of the owner, president, secretary, general manager, and agent having control of the company's affairs in this state;

(5) The par value of all outstanding capital stock and funded debt of every kind, the market and, if no market, the actual value on January 1 next preceding;

(6) The total gross revenues, expenses, net revenues, and net income, separately, from utility operation, nonutility operation, and nonoperating properties, for the next preceding calendar year, both for the State of Arkansas and all states if the company operates in states other than Arkansas, in which latter case Arkansas's stated proportion of the total revenues, expenses, and income must include not only revenues, expenses, and income arising from intrastate business but also the state's due proportion of the revenues, expenses, and income from interstate business;

(7) The total value of all real and personal property owned or controlled by the company and situated outside of Arkansas on January 1 next preceding showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any;

(8) A detailed statement of all real and personal property owned or controlled by the company and situated in Arkansas on January 1 next preceding, giving the description, location, and value thereof, and showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any; and

(9) Such other and additional information as to ownership, amount, kind, location, operation, and value of property owned or controlled as the division may require.

(b) The official, agent, or person of the company submitting the required statement shall make and sign, on the face of the required statement, the following declaration: "I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief."

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

Acts 1927, No. 129, § 15; Pope's Dig., § 2041; A.S.A. 1947, § 84-603; Acts 1997, No. 1002, § 1.
Ark. Code Ann. § 26-27-302 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-302
Qualifications
Status: in_force

The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year. Amended by Act 2017, No. 162,§ 1, eff. 8/1/2017. Acts 1955, No. 230, § 3; 1957, No. 235, § 1; 1977, No. 287, § 1; A.S.A. 1947, § 84-702; Acts 1999, No. 1326, § 1.

The county equalization board of each county shall be composed of qualified electors of the county who have owned real property in the county for at least one (1) year.

Amended by Act 2017, No. 162,§ 1, eff. 8/1/2017.

Acts 1955, No. 230, § 3; 1957, No. 235, § 1; 1977, No. 287, § 1; A.S.A. 1947, § 84-702; Acts 1999, No. 1326, § 1.
Ark. Code Ann. § 26-38-205 — AR Code / Title 26 / Chapter 38 / Subchapter 2 / Section 26-38-205
Decree
Status: in_force

The decree of a circuit court confirming the forfeiture and conveyance to the state of real property shall inure to the benefit of the purchaser, donee, or redemptor of the real property. Acts 1993, No. 646, § 6.

The decree of a circuit court confirming the forfeiture and conveyance to the state of real property shall inure to the benefit of the purchaser, donee, or redemptor of the real property.

Acts 1993, No. 646, § 6.
Ark. Code Ann. § 26-28-205 — AR Code / Title 26 / Chapter 28 / Subchapter 2 / Section 26-28-205
Assessments on forms furnished by county collector
Status: in_force

(a) All county assessors in counties where the system contemplated by this subchapter is installed shall deliver to the county collector real and personal property assessments on forms furnished by the county collector. The county collector shall then make proper posting of each assessment. As postings are made, the county collector shall compile a proof journal list of the assessments showing the total valuation. The total valuation shall balance with the total of all real and personal property assessments as made by the county assessor. (b) Thereafter, the county assessor shall verify the total and, when found to be correct, shall make a certificate of assessment of the real and personal property in the county showing a total valuation of all real and personal property assessed in the county, which shall conform with the total valuation assessed by the Arkansas Public Service Commission as certified down to the county assessor, the county assessor adding to the certificate required by law the following additional paragraph: "The total valuation of all taxable real property as assessed by me for the year ............... is $...............; and the total valuation of all exempted property as exempted by me for the year ............... is $...............; and the total valuation of all taxable personal property as assessed by me for the year ............... is $................" (c) (1) The county assessor shall make the certificate in triplicate and file one (1) copy with the commission, which shall be the county assessor's abstract and which shall give the valuation of all assessments in the county by total and not by items, as provided by § 26-26-1103 , and one (1) copy of the certificate shall be filed in the county clerk's office, and the county assessor shall keep one (1) copy in the file in his or her office. (2) All three (3) of the certificates shall be subscribed and sworn to as provided by law. Acts 1945, No. 207, § 5; A.S.A. 1947, § 84-818.

(a) All county assessors in counties where the system contemplated by this subchapter is installed shall deliver to the county collector real and personal property assessments on forms furnished by the county collector. The county collector shall then make proper posting of each assessment. As postings are made, the county collector shall compile a proof journal list of the assessments showing the total valuation. The total valuation shall balance with the total of all real and personal property assessments as made by the county assessor.

(b) Thereafter, the county assessor shall verify the total and, when found to be correct, shall make a certificate of assessment of the real and personal property in the county showing a total valuation of all real and personal property assessed in the county, which shall conform with the total valuation assessed by the Arkansas Public Service Commission as certified down to the county assessor, the county assessor adding to the certificate required by law the following additional paragraph: "The total valuation of all taxable real property as assessed by me for the year ............... is $...............; and the total valuation of all exempted property as exempted by me for the year ............... is $...............; and the total valuation of all taxable personal property as assessed by me for the year ............... is $................"

"The total valuation of all taxable real property as assessed by me for the year ............... is $...............; and the total valuation of all exempted property as exempted by me for the year ............... is $...............; and the total valuation of all taxable personal property as assessed by me for the year ............... is $................"

(c) (1) The county assessor shall make the certificate in triplicate and file one (1) copy with the commission, which shall be the county assessor's abstract and which shall give the valuation of all assessments in the county by total and not by items, as provided by § 26-26-1103 , and one (1) copy of the certificate shall be filed in the county clerk's office, and the county assessor shall keep one (1) copy in the file in his or her office. (2) All three (3) of the certificates shall be subscribed and sworn to as provided by law.

(1) The county assessor shall make the certificate in triplicate and file one (1) copy with the commission, which shall be the county assessor's abstract and which shall give the valuation of all assessments in the county by total and not by items, as provided by § 26-26-1103 , and one (1) copy of the certificate shall be filed in the county clerk's office, and the county assessor shall keep one (1) copy in the file in his or her office.

(2) All three (3) of the certificates shall be subscribed and sworn to as provided by law.

Acts 1945, No. 207, § 5; A.S.A. 1947, § 84-818.
Ark. Code Ann. § 26-51-301 — AR Code / Title 26 / Chapter 51 / Subchapter 3 / Section 26-51-301
Individuals exempt from taxation or qualifying for low-income tax credit - Definitions
Status: in_force

(a) As used in this section: (1) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2011; and (2) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2011. (b) (1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax: (A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year; (B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year; (C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and (D) A head of household or surviving spouse with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year. (2) Beginning with tax year 2011: (A) A head of household or surviving spouse with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and (B) A head of household or surviving spouse with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax. (c) (1) Beginning with tax year 2010, the following taxpayers are eligible for a low-income tax credit: (A) A single individual whose gross income for the taxable year is ten thousand six hundred eighty-two dollars ($10,682) or more but less than fourteen thousand dollars ($14,000); (B) A married couple filing jointly with one (1) or fewer dependents whose gross income for the taxable year is eighteen thousand twelve dollars ($18,012) or more but less than twenty-two thousand four hundred dollars ($22,400); (C) A married couple filing jointly with two (2) or more dependents whose gross income for the taxable year is twenty-one thousand six hundred seventy-seven dollars ($21,677) or more but less than twenty-seven thousand eight hundred dollars ($27,800); and (D) A head of household or a surviving spouse with one (1) or more dependents whose gross income for the taxable year is fifteen thousand one hundred eighty-five dollars ($15,185) or more but less than nineteen thousand six hundred dollars ($19,600). (2) Beginning with tax year 2011: (A) A head of household or a surviving spouse with one (1) or fewer dependents whose gross income for the taxable year is more than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of nineteen thousand six hundred dollars ($19,600) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit; and (B) A head of household or a surviving spouse with two (2) or more dependents whose gross income for the taxable year is more than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of twenty-two thousand two hundred dollars ($22,200) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit. (d) (1) For income tax year 2010, the low-income tax credit in subdivision (c)(1) of this section shall be determined in accordance with the tables below, based upon the taxpayer's filing status: Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1 Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1 Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5 Head of Household or Surviving Spouse With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6 (2) For income tax year 2011, the low-income tax credit in subdivision (c)(2)(B) of this section shall be determined using the 2010 base-year table below and adding the yearly cost-of-living adjustment provided in subsection (e) of this section: Head of Household or Surviving Spouse With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5 (e) (1) For tax years beginning on or after January 1, 2010, for purposes of determining the exemptions from income tax in subsection (b) of this section and determining eligibility for the low-income tax credit in this section, the gross income amounts in subsections (b) and (c) of this section shall be adjusted annually by the cost-of-living adjustment for the current calendar year, rounded to the nearest whole dollar. (2) For purposes of this subsection, the cost-of-living adjustment for any calendar year is the percentage, if any, not to exceed three percent (3%) by which the Consumer Price Index for the current calendar year exceeds the Consumer Price Index for the preceding calendar year. (3) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year. (4) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor. (f) For tax years beginning on or after January 1, 2010, following the cost-of-living adjustment for the Consumer Price Index as provided in subsection (e) of this section, the low-income tax credit in this section and the gross income limitations outlined in the tables in subsection (d) of this section shall be adjusted annually using the following method: (1) For a single individual, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(A) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by four dollars ($4.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; (2) For a married couple filing jointly with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(B) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; (3) For a married couple filing jointly with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(C) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; (4) For a head of household or surviving spouse with one (1) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(D) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or (5) Beginning with tax year 2011: (A) For a head of household or surviving spouse with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(A) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or (B) For a head of household or surviving spouse with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(B) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by nine dollars ($9.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount. (g) For the purpose of determining eligibility for the low-income tax credit in this section, income from all sources shall be used in determining the gross income of the taxpayer regardless of whether the income is taxable in Arkansas. (h) A taxpayer is not eligible for the low-income tax credit in this section if the taxpayer claims an exemption in § 26-51-306 or § 26-51-307 , or if the taxpayer itemizes deductions. Amended by Act 2021, No. 483,§ 6, eff. 7/28/2021. Acts 1973, No. 4, §§ 1, 3; A.S.A. 1947, §§ 84-2090, 84-2092; Acts 1991, No. 95, § 2; 1993, No. 785, § 6; 1995, No. 1160, § 15; Acts 1997, No. 328, § 2; 2005, No. 675, § 1; 2005, No. 2187, § 1; 2007, No. 195, § 1; 2011, No. 736, § 1.

(a) As used in this section: (1) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2011; and (2) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2011.

(1) "Head of household" means the same as defined in 26 U.S.C. § 2(b) , as in effect on January 1, 2011; and

(2) "Surviving spouse" means the same as defined in 26 U.S.C. § 2(a) , as in effect on January 1, 2011.

(b) (1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax: (A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year; (B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year; (C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and (D) A head of household or surviving spouse with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year. (2) Beginning with tax year 2011: (A) A head of household or surviving spouse with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and (B) A head of household or surviving spouse with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax.

(1) Beginning with tax year 2010, the following taxpayers are exempt from state individual income tax: (A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year; (B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year; (C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and (D) A head of household or surviving spouse with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year.

(A) A single individual whose gross income is less than ten thousand six hundred eighty-two dollars ($10,682) for any income year;

(B) A married couple filing jointly with one (1) or fewer dependents whose gross income is less than eighteen thousand twelve dollars ($18,012) for any income year;

(C) A married couple filing jointly with two (2) or more dependents whose gross income is less than twenty-one thousand six hundred seventy-seven dollars ($21,677) for any income year; and

(D) A head of household or surviving spouse with one (1) or more dependents whose gross income is less than fifteen thousand one hundred eighty-five dollars ($15,185) for any income year.

(2) Beginning with tax year 2011: (A) A head of household or surviving spouse with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and (B) A head of household or surviving spouse with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax.

(A) A head of household or surviving spouse with one (1) or fewer dependents whose gross income is less than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax; and

(B) A head of household or surviving spouse with two (2) or more dependents whose gross income is less than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the yearly cost-of-living adjustment provided by subsection (e) of this section for any income year is exempt from state individual income tax.

(c) (1) Beginning with tax year 2010, the following taxpayers are eligible for a low-income tax credit: (A) A single individual whose gross income for the taxable year is ten thousand six hundred eighty-two dollars ($10,682) or more but less than fourteen thousand dollars ($14,000); (B) A married couple filing jointly with one (1) or fewer dependents whose gross income for the taxable year is eighteen thousand twelve dollars ($18,012) or more but less than twenty-two thousand four hundred dollars ($22,400); (C) A married couple filing jointly with two (2) or more dependents whose gross income for the taxable year is twenty-one thousand six hundred seventy-seven dollars ($21,677) or more but less than twenty-seven thousand eight hundred dollars ($27,800); and (D) A head of household or a surviving spouse with one (1) or more dependents whose gross income for the taxable year is fifteen thousand one hundred eighty-five dollars ($15,185) or more but less than nineteen thousand six hundred dollars ($19,600). (2) Beginning with tax year 2011: (A) A head of household or a surviving spouse with one (1) or fewer dependents whose gross income for the taxable year is more than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of nineteen thousand six hundred dollars ($19,600) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit; and (B) A head of household or a surviving spouse with two (2) or more dependents whose gross income for the taxable year is more than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of twenty-two thousand two hundred dollars ($22,200) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit.

(1) Beginning with tax year 2010, the following taxpayers are eligible for a low-income tax credit: (A) A single individual whose gross income for the taxable year is ten thousand six hundred eighty-two dollars ($10,682) or more but less than fourteen thousand dollars ($14,000); (B) A married couple filing jointly with one (1) or fewer dependents whose gross income for the taxable year is eighteen thousand twelve dollars ($18,012) or more but less than twenty-two thousand four hundred dollars ($22,400); (C) A married couple filing jointly with two (2) or more dependents whose gross income for the taxable year is twenty-one thousand six hundred seventy-seven dollars ($21,677) or more but less than twenty-seven thousand eight hundred dollars ($27,800); and (D) A head of household or a surviving spouse with one (1) or more dependents whose gross income for the taxable year is fifteen thousand one hundred eighty-five dollars ($15,185) or more but less than nineteen thousand six hundred dollars ($19,600).

(A) A single individual whose gross income for the taxable year is ten thousand six hundred eighty-two dollars ($10,682) or more but less than fourteen thousand dollars ($14,000);

(B) A married couple filing jointly with one (1) or fewer dependents whose gross income for the taxable year is eighteen thousand twelve dollars ($18,012) or more but less than twenty-two thousand four hundred dollars ($22,400);

(C) A married couple filing jointly with two (2) or more dependents whose gross income for the taxable year is twenty-one thousand six hundred seventy-seven dollars ($21,677) or more but less than twenty-seven thousand eight hundred dollars ($27,800); and

(D) A head of household or a surviving spouse with one (1) or more dependents whose gross income for the taxable year is fifteen thousand one hundred eighty-five dollars ($15,185) or more but less than nineteen thousand six hundred dollars ($19,600).

(2) Beginning with tax year 2011: (A) A head of household or a surviving spouse with one (1) or fewer dependents whose gross income for the taxable year is more than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of nineteen thousand six hundred dollars ($19,600) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit; and (B) A head of household or a surviving spouse with two (2) or more dependents whose gross income for the taxable year is more than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of twenty-two thousand two hundred dollars ($22,200) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit.

(A) A head of household or a surviving spouse with one (1) or fewer dependents whose gross income for the taxable year is more than the 2010 base rate of fifteen thousand one hundred eighty-five dollars ($15,185) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of nineteen thousand six hundred dollars ($19,600) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit; and

(B) A head of household or a surviving spouse with two (2) or more dependents whose gross income for the taxable year is more than the 2010 base rate of eighteen thousand one hundred one dollars ($18,101) plus the cost-of-living adjustment provided by subsection (e) of this section but less than the 2010 base rate of twenty-two thousand two hundred dollars ($22,200) plus the cost-of-living adjustment provided by subsection (e) of this section is eligible for a low-income tax credit.

(d) (1) For income tax year 2010, the low-income tax credit in subdivision (c)(1) of this section shall be determined in accordance with the tables below, based upon the taxpayer's filing status: Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1 Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1 Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5 Head of Household or Surviving Spouse With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6 (2) For income tax year 2011, the low-income tax credit in subdivision (c)(2)(B) of this section shall be determined using the 2010 base-year table below and adding the yearly cost-of-living adjustment provided in subsection (e) of this section: Head of Household or Surviving Spouse With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5

(1) For income tax year 2010, the low-income tax credit in subdivision (c)(1) of this section shall be determined in accordance with the tables below, based upon the taxpayer's filing status: Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1 Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1 Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5 Head of Household or Surviving Spouse With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6

Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701 $10,800 $129 $10,801 $10,900 $125 $10,901 $11,000 $121 $11,001 $11,100 $117 $11,101 $11,200 $113 $11,201 $11,300 $109 $11,301 $11,400 $105 $11,401 $11,500 $101 $11,501 $11,600 $97 $11,601 $11,700 $93 $11,701 $11,800 $89 $11,801 $11,900 $85 $11,901 $12,000 $81 $12,001 $12,100 $77 $12,101 $12,200 $73 $12,201 $12,300 $69 $12,301 $12,400 $65 $12,401 $12,500 $61 $12,501 $12,600 $57 $12,601 $12,700 $53 $12,701 $12,800 $49 $12,801 $12,900 $45 $12,901 $13,000 $41 $13,001 $13,100 $37 $13,101 $13,200 $33 $13,201 $13,300 $29 $13,301 $13,400 $25 $13,401 $13,500 $21 $13,501 $13,600 $17 $13,601 $13,700 $13 $13,701 $13,800 $9 $13,801 $13,900 $5 $13,901 $14,000 $1

Single Taxpayer

From

Less Than

Credit

$10,682

$10,700

$133

$10,701

$10,800

$129

$10,801

$10,900

$125

$10,901

$11,000

$121

$11,001

$11,100

$117

$11,101

$11,200

$113

$11,201

$11,300

$109

$11,301

$11,400

$105

$11,401

$11,500

$101

$11,501

$11,600

$97

$11,601

$11,700

$93

$11,701

$11,800

$89

$11,801

$11,900

$85

$11,901

$12,000

$81

$12,001

$12,100

$77

$12,101

$12,200

$73

$12,201

$12,300

$69

$12,301

$12,400

$65

$12,401

$12,500

$61

$12,501

$12,600

$57

$12,601

$12,700

$53

$12,701

$12,800

$49

$12,801

$12,900

$45

$12,901

$13,000

$41

$13,001

$13,100

$37

$13,101

$13,200

$33

$13,201

$13,300

$29

$13,301

$13,400

$25

$13,401

$13,500

$21

$13,501

$13,600

$17

$13,601

$13,700

$13

$13,701

$13,800

$9

$13,801

$13,900

$5

$13,901

$14,000

$1

Married Filing Jointly With One (1) or Fewer Dependents From Less Than Credit $18,012 $18,100 $302 $18,101 $18,200 $295 $18,201 $18,300 $288 $18,301 $18,400 $281 $18,401 $18,500 $274 $18,501 $18,600 $267 $18,601 $18,700 $260 $18,701 $18,800 $253 $18,801 $18,900 $246 $18,901 $19,000 $239 $19,001 $19,100 $232 $19,101 $19,200 $225 $19,201 $19,300 $218 $19,301 $19,400 $211 $19,401 $19,500 $204 $19,501 $19,600 $197 $19,601 $19,700 $190 $19,701 $19,800 $183 $19,801 $19,900 $176 $19,901 $20,000 $169 $20,001 $20,100 $162 $20,101 $20,200 $155 $20,201 $20,300 $148 $20,301 $20,400 $141 $20,401 $20,500 $134 $20,501 $20,600 $127 $20,601 $20,700 $120 $20,701 $20,800 $113 $20,801 $20,900 $106 $20,901 $21,000 $99 $21,001 $21,100 $92 $21,101 $21,200 $85 $21,201 $21,300 $78 $21,301 $21,400 $71 $21,401 $21,500 $64 $21,501 $21,600 $57 $21,601 $21,700 $50 $21,701 $21,800 $43 $21,801 $21,900 $36 $21,901 $22,000 $29 $22,001 $22,100 $22 $22,101 $22,200 $15 $22,201 $22,300 $8 $22,301 $22,400 $1

Married Filing Jointly With One (1) or Fewer Dependents

From

Less Than

Credit

$18,012

$18,100

$302

$18,101

$18,200

$295

$18,201

$18,300

$288

$18,301

$18,400

$281

$18,401

$18,500

$274

$18,501

$18,600

$267

$18,601

$18,700

$260

$18,701

$18,800

$253

$18,801

$18,900

$246

$18,901

$19,000

$239

$19,001

$19,100

$232

$19,101

$19,200

$225

$19,201

$19,300

$218

$19,301

$19,400

$211

$19,401

$19,500

$204

$19,501

$19,600

$197

$19,601

$19,700

$190

$19,701

$19,800

$183

$19,801

$19,900

$176

$19,901

$20,000

$169

$20,001

$20,100

$162

$20,101

$20,200

$155

$20,201

$20,300

$148

$20,301

$20,400

$141

$20,401

$20,500

$134

$20,501

$20,600

$127

$20,601

$20,700

$120

$20,701

$20,800

$113

$20,801

$20,900

$106

$20,901

$21,000

$99

$21,001

$21,100

$92

$21,101

$21,200

$85

$21,201

$21,300

$78

$21,301

$21,400

$71

$21,401

$21,500

$64

$21,501

$21,600

$57

$21,601

$21,700

$50

$21,701

$21,800

$43

$21,801

$21,900

$36

$21,901

$22,000

$29

$22,001

$22,100

$22

$22,101

$22,200

$15

$22,201

$22,300

$8

$22,301

$22,400

$1

Married Filing Jointly With Two (2) or More Dependents From Less Than Credit $21,677 $21,700 $432 $21,701 $21,800 $425 $21,801 $21,900 $418 $21,901 $22,000 $411 $22,001 $22,100 $404 $22,101 $22,200 $397 $22,201 $22,300 $390 $22,301 $22,400 $383 $22,401 $22,500 $376 $22,501 $22,600 $369 $22,601 $22,700 $362 $22,701 $22,800 $355 $22,801 $22,900 $348 $22,901 $23,000 $341 $23,001 $23,100 $334 $23,101 $23,200 $327 $23,201 $23,300 $320 $23,301 $23,400 $313 $23,401 $23,500 $306 $23,501 $23,600 $299 $23,601 $23,700 $292 $23,701 $23,800 $285 $23,801 $23,900 $278 $23,901 $24,000 $271 $24,001 $24,100 $264 $24,101 $24,200 $257 $24,201 $24,300 $250 $24,301 $24,400 $243 $24,401 $24,500 $236 $24,501 $24,600 $229 $24,601 $24,700 $222 $24,701 $24,800 $215 $24,801 $24,900 $208 $24,901 $25,000 $201 $25,001 $25,100 $194 $25,101 $25,200 $187 $25,201 $25,300 $180 $25,301 $25,400 $173 $25,401 $25,500 $166 $25,501 $25,600 $159 $25,601 $25,700 $152 $25,701 $25,800 $145 $25,801 $25,900 $138 $25,901 $26,000 $131 $26,001 $26,100 $124 $26,101 $26,200 $117 $26,201 $26,300 $110 $26,301 $26,400 $103 $26,401 $26,500 $96 $26,501 $26,600 $89 $26,601 $26,700 $82 $26,701 $26,800 $75 $26,801 $26,900 $68 $26,901 $27,000 $61 $27,001 $27,100 $54 $27,101 $27,200 $47 $27,201 $27,300 $40 $27,301 $27,400 $33 $27,401 $27,500 $26 $27,501 $27,600 $19 $27,601 $27,700 $12 $27,701 $27,800 $5

Married Filing Jointly With Two (2) or More Dependents

From

Less Than

Credit

$21,677

$21,700

$432

$21,701

$21,800

$425

$21,801

$21,900

$418

$21,901

$22,000

$411

$22,001

$22,100

$404

$22,101

$22,200

$397

$22,201

$22,300

$390

$22,301

$22,400

$383

$22,401

$22,500

$376

$22,501

$22,600

$369

$22,601

$22,700

$362

$22,701

$22,800

$355

$22,801

$22,900

$348

$22,901

$23,000

$341

$23,001

$23,100

$334

$23,101

$23,200

$327

$23,201

$23,300

$320

$23,301

$23,400

$313

$23,401

$23,500

$306

$23,501

$23,600

$299

$23,601

$23,700

$292

$23,701

$23,800

$285

$23,801

$23,900

$278

$23,901

$24,000

$271

$24,001

$24,100

$264

$24,101

$24,200

$257

$24,201

$24,300

$250

$24,301

$24,400

$243

$24,401

$24,500

$236

$24,501

$24,600

$229

$24,601

$24,700

$222

$24,701

$24,800

$215

$24,801

$24,900

$208

$24,901

$25,000

$201

$25,001

$25,100

$194

$25,101

$25,200

$187

$25,201

$25,300

$180

$25,301

$25,400

$173

$25,401

$25,500

$166

$25,501

$25,600

$159

$25,601

$25,700

$152

$25,701

$25,800

$145

$25,801

$25,900

$138

$25,901

$26,000

$131

$26,001

$26,100

$124

$26,101

$26,200

$117

$26,201

$26,300

$110

$26,301

$26,400

$103

$26,401

$26,500

$96

$26,501

$26,600

$89

$26,601

$26,700

$82

$26,701

$26,800

$75

$26,801

$26,900

$68

$26,901

$27,000

$61

$27,001

$27,100

$54

$27,101

$27,200

$47

$27,201

$27,300

$40

$27,301

$27,400

$33

$27,401

$27,500

$26

$27,501

$27,600

$19

$27,601

$27,700

$12

$27,701

$27,800

$5

Head of Household or Surviving Spouse With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011 From Less Than Credit $15,185 $15,200 $270 $15,201 $15,300 $264 $15,301 $15,400 $258 $15,401 $15,500 $252 $15,501 $15,600 $246 $15,601 $15,700 $240 $15,701 $15,800 $234 $15,801 $15,900 $228 $15,901 $16,000 $222 $16,001 $16,100 $216 $16,101 $16,200 $210 $16,201 $16,300 $204 $16,301 $16,400 $198 $16,401 $16,500 $192 $16,501 $16,600 $186 $16,601 $16,700 $180 $16,701 $16,800 $174 $16,801 $16,900 $168 $16,901 $17,000 $162 $17,001 $17,100 $156 $17,101 $17,200 $150 $17,201 $17,300 $144 $17,301 $17,400 $138 $17,401 $17,500 $132 $17,501 $17,600 $126 $17,601 $17,700 $120 $17,701 $17,800 $114 $17,801 $17,900 $108 $17,901 $18,000 $102 $18,001 $18,100 $96 $18,101 $18,200 $90 $18,201 $18,300 $84 $18,301 $18,400 $78 $18,401 $18,500 $72 $18,501 $18,600 $66 $18,601 $18,700 $60 $18,701 $18,800 $54 $18,801 $18,900 $48 $18,901 $19,000 $42 $19,001 $19,100 $36 $19,101 $19,200 $30 $19,201 $19,300 $24 $19,301 $19,400 $18 $19,401 $19,500 $12 $19,501 $19,600 $6

Head of Household or Surviving Spouse With One (1) or More Dependents for Tax Year 2010 and with One (1) or Fewer Dependents Beginning with Tax Year 2011

From

Less Than

Credit

$15,185

$15,200

$270

$15,201

$15,300

$264

$15,301

$15,400

$258

$15,401

$15,500

$252

$15,501

$15,600

$246

$15,601

$15,700

$240

$15,701

$15,800

$234

$15,801

$15,900

$228

$15,901

$16,000

$222

$16,001

$16,100

$216

$16,101

$16,200

$210

$16,201

$16,300

$204

$16,301

$16,400

$198

$16,401

$16,500

$192

$16,501

$16,600

$186

$16,601

$16,700

$180

$16,701

$16,800

$174

$16,801

$16,900

$168

$16,901

$17,000

$162

$17,001

$17,100

$156

$17,101

$17,200

$150

$17,201

$17,300

$144

$17,301

$17,400

$138

$17,401

$17,500

$132

$17,501

$17,600

$126

$17,601

$17,700

$120

$17,701

$17,800

$114

$17,801

$17,900

$108

$17,901

$18,000

$102

$18,001

$18,100

$96

$18,101

$18,200

$90

$18,201

$18,300

$84

$18,301

$18,400

$78

$18,401

$18,500

$72

$18,501

$18,600

$66

$18,601

$18,700

$60

$18,701

$18,800

$54

$18,801

$18,900

$48

$18,901

$19,000

$42

$19,001

$19,100

$36

$19,101

$19,200

$30

$19,201

$19,300

$24

$19,301

$19,400

$18

$19,401

$19,500

$12

$19,501

$19,600

$6

(2) For income tax year 2011, the low-income tax credit in subdivision (c)(2)(B) of this section shall be determined using the 2010 base-year table below and adding the yearly cost-of-living adjustment provided in subsection (e) of this section: Head of Household or Surviving Spouse With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5

Head of Household or Surviving Spouse With Two (2) or More Dependents From Less Than Credit $18,101 $18,200 $365 $18,201 $18,300 $356 $18,301 $18,400 $347 $18,401 $18,500 $338 $18,501 $18,600 $329 $18,601 $18,700 $320 $18,701 $18,800 $311 $18,801 $18,900 $302 $18,901 $19,000 $293 $19,001 $19,100 $284 $19,101 $19,200 $275 $19,201 $19,300 $266 $19,301 $19,400 $257 $19,401 $19,500 $248 $19,501 $19,600 $239 $19,601 $19,700 $230 $19,701 $19,800 $221 $19,801 $19,900 $212 $19,901 $20,000 $203 $20,001 $20,100 $194 $20,101 $20,200 $185 $20,201 $20,300 $176 $20,301 $20,400 $167 $20,401 $20,500 $158 $20,501 $20,600 $149 $20,601 $20,700 $140 $20,701 $20,800 $131 $20,801 $20,900 $122 $20,901 $21,000 $113 $21,001 $21,100 $104 $21,101 $21,200 $95 $21,201 $21,300 $86 $21,301 $21,400 $77 $21,401 $21,500 $68 $21,501 $21,600 $59 $21,601 $21,700 $50 $21,701 $21,800 $41 $21,801 $21,900 $32 $21,901 $22,000 $23 $22,001 $22,100 $14 $22,101 $22,200 $5

Head of Household or Surviving Spouse With Two (2) or More Dependents

From

Less Than

Credit

$18,101

$18,200

$365

$18,201

$18,300

$356

$18,301

$18,400

$347

$18,401

$18,500

$338

$18,501

$18,600

$329

$18,601

$18,700

$320

$18,701

$18,800

$311

$18,801

$18,900

$302

$18,901

$19,000

$293

$19,001

$19,100

$284

$19,101

$19,200

$275

$19,201

$19,300

$266

$19,301

$19,400

$257

$19,401

$19,500

$248

$19,501

$19,600

$239

$19,601

$19,700

$230

$19,701

$19,800

$221

$19,801

$19,900

$212

$19,901

$20,000

$203

$20,001

$20,100

$194

$20,101

$20,200

$185

$20,201

$20,300

$176

$20,301

$20,400

$167

$20,401

$20,500

$158

$20,501

$20,600

$149

$20,601

$20,700

$140

$20,701

$20,800

$131

$20,801

$20,900

$122

$20,901

$21,000

$113

$21,001

$21,100

$104

$21,101

$21,200

$95

$21,201

$21,300

$86

$21,301

$21,400

$77

$21,401

$21,500

$68

$21,501

$21,600

$59

$21,601

$21,700

$50

$21,701

$21,800

$41

$21,801

$21,900

$32

$21,901

$22,000

$23

$22,001

$22,100

$14

$22,101

$22,200

$5

(e) (1) For tax years beginning on or after January 1, 2010, for purposes of determining the exemptions from income tax in subsection (b) of this section and determining eligibility for the low-income tax credit in this section, the gross income amounts in subsections (b) and (c) of this section shall be adjusted annually by the cost-of-living adjustment for the current calendar year, rounded to the nearest whole dollar. (2) For purposes of this subsection, the cost-of-living adjustment for any calendar year is the percentage, if any, not to exceed three percent (3%) by which the Consumer Price Index for the current calendar year exceeds the Consumer Price Index for the preceding calendar year. (3) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year. (4) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor.

(1) For tax years beginning on or after January 1, 2010, for purposes of determining the exemptions from income tax in subsection (b) of this section and determining eligibility for the low-income tax credit in this section, the gross income amounts in subsections (b) and (c) of this section shall be adjusted annually by the cost-of-living adjustment for the current calendar year, rounded to the nearest whole dollar.

(2) For purposes of this subsection, the cost-of-living adjustment for any calendar year is the percentage, if any, not to exceed three percent (3%) by which the Consumer Price Index for the current calendar year exceeds the Consumer Price Index for the preceding calendar year.

(3) The Consumer Price Index for any calendar year is the average of the Consumer Price Index as of the close of the twelve-month period ending on August 31 of that calendar year.

(4) As used in this subsection, "Consumer Price Index" means the last Consumer Price Index for All Urban Consumers published by the United States Department of Labor.

(f) For tax years beginning on or after January 1, 2010, following the cost-of-living adjustment for the Consumer Price Index as provided in subsection (e) of this section, the low-income tax credit in this section and the gross income limitations outlined in the tables in subsection (d) of this section shall be adjusted annually using the following method: (1) For a single individual, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(A) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by four dollars ($4.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; (2) For a married couple filing jointly with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(B) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; (3) For a married couple filing jointly with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(C) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; (4) For a head of household or surviving spouse with one (1) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(D) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or (5) Beginning with tax year 2011: (A) For a head of household or surviving spouse with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(A) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or (B) For a head of household or surviving spouse with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(B) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by nine dollars ($9.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount.

(1) For a single individual, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(A) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by four dollars ($4.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount;

(2) For a married couple filing jointly with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(B) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount;

(3) For a married couple filing jointly with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(C) of this section, indexed as provided in subsection (e) of this section, and reduced, but not below zero dollars ($0.00), by seven dollars ($7.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount;

(4) For a head of household or surviving spouse with one (1) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(1)(D) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or

(5) Beginning with tax year 2011: (A) For a head of household or surviving spouse with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(A) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or (B) For a head of household or surviving spouse with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(B) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by nine dollars ($9.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount.

(A) For a head of household or surviving spouse with one (1) or fewer dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(A) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by six dollars ($6.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount; or

(B) For a head of household or surviving spouse with two (2) or more dependents, the amount of the low-income tax credit allowable shall be eighty percent (80%) of the income tax due upon the amount of gross income in subdivision (c)(2)(B) of this section, indexed as provided in subsection (e) of this section, reduced, but not below zero dollars ($0.00), by nine dollars ($9.00) for each one hundred dollars ($100), or fraction thereof, that the taxpayer's gross income exceeds the indexed amount.

(g) For the purpose of determining eligibility for the low-income tax credit in this section, income from all sources shall be used in determining the gross income of the taxpayer regardless of whether the income is taxable in Arkansas.

(h) A taxpayer is not eligible for the low-income tax credit in this section if the taxpayer claims an exemption in § 26-51-306 or § 26-51-307 , or if the taxpayer itemizes deductions.

Amended by Act 2021, No. 483,§ 6, eff. 7/28/2021.

Acts 1973, No. 4, §§ 1, 3; A.S.A. 1947, §§ 84-2090, 84-2092; Acts 1991, No. 95, § 2; 1993, No. 785, § 6; 1995, No. 1160, § 15; Acts 1997, No. 328, § 2; 2005, No. 675, § 1; 2005, No. 2187, § 1; 2007, No. 195, § 1; 2011, No. 736, § 1.
Ark. Code Ann. § 26-60-112 — AR Code / Title 26 / Chapter 60 / Section 26-60-112
Disposition of funds collected
Status: in_force

(a) The revenues from the additional tax levied by § 26-60-105(b) shall be deemed special revenues and shall be deposited and distributed according to § 15-12-103 . (b) The revenues derived from the tax levied by § 26-60-105(a) shall be deposited by the Secretary of the Department of Finance and Administration into the State Treasury, and the Treasurer of State after deducting three percent (3%) of the revenues for distribution to the Constitutional Officers Fund and the State Central Services Fund to be used for the purposes as provided by law shall distribute the net amount of the revenues as follows: (1) Ten percent (10%) of the remainder shall be distributed as special revenues, as follows: (A) The first one hundred eighty-one thousand five hundred dollars ($181,500) of the remainder during each fiscal year shall be credited to the County Clerks Continuing Education Fund, the Circuit Clerks Continuing Education Fund, and the County Coroners Continuing Education Fund that are established in the State Treasury, to be used for defraying the expenses of training seminars and other educational projects benefiting county and circuit clerks and county coroners in this state, as provided by appropriations enacted by the General Assembly and shall be used as follows: (i) (a) Sixty thousand five hundred dollars ($60,500) for county clerks' continuing education. (b) Any unexpended balances of moneys designated for county clerks' continuing education shall be retained exclusively for the purpose of county clerks' continuing education; (ii) (a) Sixty thousand five hundred dollars ($60,500) for circuit clerks' continuing education. (b) Any unexpended balances of moneys designated for circuit clerks' continuing education shall be retained exclusively for the purpose of circuit clerks' continuing education; and (iii) (a) Sixty thousand five hundred dollars ($60,500) for county coroners' continuing education. (b) Any unexpended balances of moneys designated for county coroners' continuing education shall be retained exclusively for the purpose of county coroners' continuing education; and (B) The remainder of the ten percent (10%) of the remainder available for distribution during each fiscal year shall be credited as special revenues to the County Aid Fund, to be distributed in the manner provided by law to the circuit clerk in the county where the property upon which the tax is paid is situated, to be paid over by the circuit clerk to the county general fund; and (2) Ninety percent (90%) of the remainder of the revenues shall be distributed as follows: (A) The entire amount collected during each fiscal year until there has been collected an amount of such tax equaling the amount of tax collected under this chapter during fiscal year 1982-1983 shall be credited as general revenues to be allocated to the various funds participating in the distribution of general revenues in the amount of each such fund as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.; and (B) (i) After making the distribution of the revenues as provided in subdivision (b)(2)(A) of this section, the remainder available each fiscal year shall be credited to the State Central Services Fund to be used for supplementing moneys in the State Central Services Fund for the salaries and expenses of the various court reporters of the state. (ii) Any amount received over and above this amount shall be credited as special revenues to the County Aid Fund. Amended by Act 2023, No. 449,§ 3, eff. 8/1/2023. Amended by Act 2022, No. 206,§ 10, eff. 7/1/2022. Amended by Act 2019, No. 910,§ 4301, eff. 7/1/2019. Amended by Act 2013, No. 551,§ 1, eff. 8/16/2013. Acts 1971, No. 275, § 6; 1983, No. 754, § 5; A.S.A. 1947, § 84-4306; Acts 1987, No. 729, § 6; 1993, No. 1054, § 1; 1995, No. 270, § 13; 1995, No. 383, § 2; 1997, No. 788, § 28; 1997, No. 1341, § 27; 1999, No. 361, § 1; 2001, No. 348, § 6; 2007, No. 246, § 3.

(a) The revenues from the additional tax levied by § 26-60-105(b) shall be deemed special revenues and shall be deposited and distributed according to § 15-12-103 .

(b) The revenues derived from the tax levied by § 26-60-105(a) shall be deposited by the Secretary of the Department of Finance and Administration into the State Treasury, and the Treasurer of State after deducting three percent (3%) of the revenues for distribution to the Constitutional Officers Fund and the State Central Services Fund to be used for the purposes as provided by law shall distribute the net amount of the revenues as follows: (1) Ten percent (10%) of the remainder shall be distributed as special revenues, as follows: (A) The first one hundred eighty-one thousand five hundred dollars ($181,500) of the remainder during each fiscal year shall be credited to the County Clerks Continuing Education Fund, the Circuit Clerks Continuing Education Fund, and the County Coroners Continuing Education Fund that are established in the State Treasury, to be used for defraying the expenses of training seminars and other educational projects benefiting county and circuit clerks and county coroners in this state, as provided by appropriations enacted by the General Assembly and shall be used as follows: (i) (a) Sixty thousand five hundred dollars ($60,500) for county clerks' continuing education. (b) Any unexpended balances of moneys designated for county clerks' continuing education shall be retained exclusively for the purpose of county clerks' continuing education; (ii) (a) Sixty thousand five hundred dollars ($60,500) for circuit clerks' continuing education. (b) Any unexpended balances of moneys designated for circuit clerks' continuing education shall be retained exclusively for the purpose of circuit clerks' continuing education; and (iii) (a) Sixty thousand five hundred dollars ($60,500) for county coroners' continuing education. (b) Any unexpended balances of moneys designated for county coroners' continuing education shall be retained exclusively for the purpose of county coroners' continuing education; and (B) The remainder of the ten percent (10%) of the remainder available for distribution during each fiscal year shall be credited as special revenues to the County Aid Fund, to be distributed in the manner provided by law to the circuit clerk in the county where the property upon which the tax is paid is situated, to be paid over by the circuit clerk to the county general fund; and (2) Ninety percent (90%) of the remainder of the revenues shall be distributed as follows: (A) The entire amount collected during each fiscal year until there has been collected an amount of such tax equaling the amount of tax collected under this chapter during fiscal year 1982-1983 shall be credited as general revenues to be allocated to the various funds participating in the distribution of general revenues in the amount of each such fund as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.; and (B) (i) After making the distribution of the revenues as provided in subdivision (b)(2)(A) of this section, the remainder available each fiscal year shall be credited to the State Central Services Fund to be used for supplementing moneys in the State Central Services Fund for the salaries and expenses of the various court reporters of the state. (ii) Any amount received over and above this amount shall be credited as special revenues to the County Aid Fund.

(1) Ten percent (10%) of the remainder shall be distributed as special revenues, as follows: (A) The first one hundred eighty-one thousand five hundred dollars ($181,500) of the remainder during each fiscal year shall be credited to the County Clerks Continuing Education Fund, the Circuit Clerks Continuing Education Fund, and the County Coroners Continuing Education Fund that are established in the State Treasury, to be used for defraying the expenses of training seminars and other educational projects benefiting county and circuit clerks and county coroners in this state, as provided by appropriations enacted by the General Assembly and shall be used as follows: (i) (a) Sixty thousand five hundred dollars ($60,500) for county clerks' continuing education. (b) Any unexpended balances of moneys designated for county clerks' continuing education shall be retained exclusively for the purpose of county clerks' continuing education; (ii) (a) Sixty thousand five hundred dollars ($60,500) for circuit clerks' continuing education. (b) Any unexpended balances of moneys designated for circuit clerks' continuing education shall be retained exclusively for the purpose of circuit clerks' continuing education; and (iii) (a) Sixty thousand five hundred dollars ($60,500) for county coroners' continuing education. (b) Any unexpended balances of moneys designated for county coroners' continuing education shall be retained exclusively for the purpose of county coroners' continuing education; and (B) The remainder of the ten percent (10%) of the remainder available for distribution during each fiscal year shall be credited as special revenues to the County Aid Fund, to be distributed in the manner provided by law to the circuit clerk in the county where the property upon which the tax is paid is situated, to be paid over by the circuit clerk to the county general fund; and

(A) The first one hundred eighty-one thousand five hundred dollars ($181,500) of the remainder during each fiscal year shall be credited to the County Clerks Continuing Education Fund, the Circuit Clerks Continuing Education Fund, and the County Coroners Continuing Education Fund that are established in the State Treasury, to be used for defraying the expenses of training seminars and other educational projects benefiting county and circuit clerks and county coroners in this state, as provided by appropriations enacted by the General Assembly and shall be used as follows: (i) (a) Sixty thousand five hundred dollars ($60,500) for county clerks' continuing education. (b) Any unexpended balances of moneys designated for county clerks' continuing education shall be retained exclusively for the purpose of county clerks' continuing education; (ii) (a) Sixty thousand five hundred dollars ($60,500) for circuit clerks' continuing education. (b) Any unexpended balances of moneys designated for circuit clerks' continuing education shall be retained exclusively for the purpose of circuit clerks' continuing education; and (iii) (a) Sixty thousand five hundred dollars ($60,500) for county coroners' continuing education. (b) Any unexpended balances of moneys designated for county coroners' continuing education shall be retained exclusively for the purpose of county coroners' continuing education; and

(i) (a) Sixty thousand five hundred dollars ($60,500) for county clerks' continuing education. (b) Any unexpended balances of moneys designated for county clerks' continuing education shall be retained exclusively for the purpose of county clerks' continuing education;

(a) Sixty thousand five hundred dollars ($60,500) for county clerks' continuing education.

(b) Any unexpended balances of moneys designated for county clerks' continuing education shall be retained exclusively for the purpose of county clerks' continuing education;

(ii) (a) Sixty thousand five hundred dollars ($60,500) for circuit clerks' continuing education. (b) Any unexpended balances of moneys designated for circuit clerks' continuing education shall be retained exclusively for the purpose of circuit clerks' continuing education; and

(a) Sixty thousand five hundred dollars ($60,500) for circuit clerks' continuing education.

(b) Any unexpended balances of moneys designated for circuit clerks' continuing education shall be retained exclusively for the purpose of circuit clerks' continuing education; and

(iii) (a) Sixty thousand five hundred dollars ($60,500) for county coroners' continuing education. (b) Any unexpended balances of moneys designated for county coroners' continuing education shall be retained exclusively for the purpose of county coroners' continuing education; and

(a) Sixty thousand five hundred dollars ($60,500) for county coroners' continuing education.

(b) Any unexpended balances of moneys designated for county coroners' continuing education shall be retained exclusively for the purpose of county coroners' continuing education; and

(B) The remainder of the ten percent (10%) of the remainder available for distribution during each fiscal year shall be credited as special revenues to the County Aid Fund, to be distributed in the manner provided by law to the circuit clerk in the county where the property upon which the tax is paid is situated, to be paid over by the circuit clerk to the county general fund; and

(2) Ninety percent (90%) of the remainder of the revenues shall be distributed as follows: (A) The entire amount collected during each fiscal year until there has been collected an amount of such tax equaling the amount of tax collected under this chapter during fiscal year 1982-1983 shall be credited as general revenues to be allocated to the various funds participating in the distribution of general revenues in the amount of each such fund as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.; and (B) (i) After making the distribution of the revenues as provided in subdivision (b)(2)(A) of this section, the remainder available each fiscal year shall be credited to the State Central Services Fund to be used for supplementing moneys in the State Central Services Fund for the salaries and expenses of the various court reporters of the state. (ii) Any amount received over and above this amount shall be credited as special revenues to the County Aid Fund.

(A) The entire amount collected during each fiscal year until there has been collected an amount of such tax equaling the amount of tax collected under this chapter during fiscal year 1982-1983 shall be credited as general revenues to be allocated to the various funds participating in the distribution of general revenues in the amount of each such fund as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.; and

(B) (i) After making the distribution of the revenues as provided in subdivision (b)(2)(A) of this section, the remainder available each fiscal year shall be credited to the State Central Services Fund to be used for supplementing moneys in the State Central Services Fund for the salaries and expenses of the various court reporters of the state. (ii) Any amount received over and above this amount shall be credited as special revenues to the County Aid Fund.

(i) After making the distribution of the revenues as provided in subdivision (b)(2)(A) of this section, the remainder available each fiscal year shall be credited to the State Central Services Fund to be used for supplementing moneys in the State Central Services Fund for the salaries and expenses of the various court reporters of the state.

(ii) Any amount received over and above this amount shall be credited as special revenues to the County Aid Fund.

Amended by Act 2023, No. 449,§ 3, eff. 8/1/2023.

Amended by Act 2022, No. 206,§ 10, eff. 7/1/2022.

Amended by Act 2019, No. 910,§ 4301, eff. 7/1/2019.

Amended by Act 2013, No. 551,§ 1, eff. 8/16/2013.

Acts 1971, No. 275, § 6; 1983, No. 754, § 5; A.S.A. 1947, § 84-4306; Acts 1987, No. 729, § 6; 1993, No. 1054, § 1; 1995, No. 270, § 13; 1995, No. 383, § 2; 1997, No. 788, § 28; 1997, No. 1341, § 27; 1999, No. 361, § 1; 2001, No. 348, § 6; 2007, No. 246, § 3.
Ark. Code Ann. § 26-56-501 — AR Code / Title 26 / Chapter 56 / Subchapter 5 / Section 26-56-501
Applicability
Status: in_force

The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuel, liquefied gas special fuels, and vehicles using liquefied gas special fuels shall be applicable to motor fuel and distillate special fuel sold and liquefied gas special fuels vehicles which are registered or for which registration is renewed on and after April 1, 1985. Acts 1985, No. 456, § 4; A.S.A. 1947, § 75-1281.

The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuel, liquefied gas special fuels, and vehicles using liquefied gas special fuels shall be applicable to motor fuel and distillate special fuel sold and liquefied gas special fuels vehicles which are registered or for which registration is renewed on and after April 1, 1985.

Acts 1985, No. 456, § 4; A.S.A. 1947, § 75-1281.
Ark. Code Ann. § 26-59-122 — AR Code / Title 26 / Chapter 59 / Section 26-59-122
Disposition and allocation of funds
Status: in_force

(a) All taxes, fees, penalties, and costs received by the Secretary of the Department of Finance and Administration under this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund, except that the amount of estate taxes collected in a calendar year that exceeds ten percent (10%) of the average annual estate taxes collected for a five-year period immediately preceding the calendar year or fifteen million dollars ($15,000,000), whichever is greater, shall be deposited into the State Treasury as special revenues and credited to the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund. (b) The Treasurer of State shall allocate and transfer the funds to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq. Amended by Act 2019, No. 82,§ 22, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4288, eff. 7/1/2019. Acts 1941, No. 136, § 45 as added by Acts 1953, No. 118, § 32(J); A.S.A. 1947, § 63-144; Acts 1993, No. 590, § 1; 1995, No. 270, § 8; 1999, No. 1568, § 1; 2001, No. 1681, § 4.

(a) All taxes, fees, penalties, and costs received by the Secretary of the Department of Finance and Administration under this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund, except that the amount of estate taxes collected in a calendar year that exceeds ten percent (10%) of the average annual estate taxes collected for a five-year period immediately preceding the calendar year or fifteen million dollars ($15,000,000), whichever is greater, shall be deposited into the State Treasury as special revenues and credited to the General Improvement Fund or its successor fund or fund accounts, including the Development and Enhancement Fund.

(b) The Treasurer of State shall allocate and transfer the funds to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.

Amended by Act 2019, No. 82,§ 22, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4288, eff. 7/1/2019.

Acts 1941, No. 136, § 45 as added by Acts 1953, No. 118, § 32(J); A.S.A. 1947, § 63-144; Acts 1993, No. 590, § 1; 1995, No. 270, § 8; 1999, No. 1568, § 1; 2001, No. 1681, § 4.
Ark. Code Ann. § 26-57-402 — AR Code / Title 26 / Chapter 57 / Subchapter 4 / Section 26-57-402
Definitions
Status: in_force

As used in this subchapter: (1) (A) "Amusement device" means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes without limitation such games as: (i) Radio rifles; (ii) Miniature football; (iii) Golf; (iv) Baseball; (v) Hockey; (vi) Bumper pool; (vii) Tennis; (viii) Shooting galleries; (ix) Pool tables; (x) Bowling; (xi) Shuffleboard; (xii) Pinball tables; (xiii) Marble tables; (xiv) Music vending phonographs; (xv) Jukeboxes; (xvi) Cranes; (xvii) Video games; (xviii) Claw machines; (xix) Bowling machines; (xx) Countertop machines; (xxi) Novelty arcade machines; (xxii) Other similar musical devices for entertainment; and (xxiii) Other miniature games, whether or not the games show a score, that are not otherwise excluded in this subchapter. (B) "Amusement device" does not include a machine, device, or apparatus that constitutes a casino-gambling-style game, including without limitation mechanical or electronic: (i) Draw games; (ii) Slot machines; (iii) Roulette wheels; (iv) Craps; (v) Video poker; and (vi) Casino-gambling-style games of any other type in which the outcome is determined substantially by chance; (2) (A) "Any money or property", "other articles", "other valuable things", or "any representative of anything that is esteemed of value", as used in the antigambling statutes, § 5-66-101 et seq., shall not be expanded to include: (i) A free amusement feature such as the privilege of playing additional free games if a certain score is made on a pinball table or on any other amusement device described in this section; or (ii) Toys, novelties, candy, or representations of value redeemable for those items that are won by the player of a bona fide amusement device that rewards players exclusively with merchandise limited to toys, novelties, or representations of value redeemable for those items that have a wholesale value of not more than ten (10) times the cost charged to play the amusement device one (1) time or five dollars ($5.00), whichever is less. (B) (i) If a player accumulates redeemable representations of value, a toy or novelty having a wholesale value of more than twelve dollars and fifty cents ($12.50) or, for a toy or novelty offered in a facility described in subdivision (2)(C) of this section, five hundred dollars ($500), shall not be given or awarded by an amusement device operator or redeemed by a player. (ii) The toys and novelties shall be displayed in a single area on each premises. (iii) Furthermore, each operator shall maintain records validating the wholesale value of the toys and novelties. (iv) The toys and novelties shall be located solely on the premises where the amusement device is played. (C) If a player accumulates redeemable representations of value, a toy or novelty with a wholesale value of no more than five hundred dollars ($500) may be given or awarded by an amusement device operator or redeemed by a player only if the toy or novelty is offered in a facility that: (i) Is in excess of sixteen thousand square feet (16,000 sq. ft.); (ii) Offers a full-service restaurant menu during all hours of operation; (iii) Offers at least one hundred (100) amusement devices; and (iv) Is located in a county that: (a) Has a population that exceeds three hundred fifty thousand (350,000) and is traversed by a navigable river; or (b) Has a population that exceeds two hundred thousand (200,000) and adjoins two (2) state lines. (D) (i) A toy, novelty, or candy given or awarded to a player as a reward for playing an amusement device shall not be traded, redeemed, sold, leased, or otherwise exchanged for money, property, or other valuable thing: (a) To any other person located on the premises who is associated with an amusement device operator; or (b) For the purpose of circumventing the antigambling statutes stated in § 5-66-101 et seq. (ii) A toy, novelty, or candy given or awarded to a player shall not be subsequently re-awarded to another player by the amusement device operator; (3) "Candy" means a food item that: (A) Has sugar as its principal ingredient; and (B) Does not contain alcohol; (4) "Coin-operated" means a machine, device, or apparatus that is operated by placing through a slot or any kind of opening or container a coin, slug, token, or other object or article necessary to be inserted before the machine operates or functions but does not include a machine or device that is classified by the United States Government as requiring a federal gaming stamp under applicable provisions of the Internal Revenue Code; (5) "Novelty" means an article of trade whose value is chiefly decorative, comic, commemorative, or the like, and whose appeal is often transitory; (6) "Person" means an individual, firm, association, company, partnership, limited liability company, corporation, joint-stock company, club, agency, syndicate, the State of Arkansas, county, municipal corporation or other political subdivision of this state, receiver, trustee, fiduciary, or trade association; and (7) "Toy" means an article that has a wholesale value that does not exceed five hundred dollars ($500) and that is prized as a souvenir or for some other special reason, including without limitation a stuffed animal, game, or electronic device. Amended by Act 2017, No. 949,§ 1, eff. 8/1/2017. Amended by Act 2015, No. 1209,§ 1, eff. 7/22/2015. Acts 1939, No. 201, § 2; 1949, No. 76, § 1; 1977, No. 553, § 1; A.S.A. 1947, §§ 84-2611, 84-2633; Acts 1995, No. 740, § 1; 1995, No. 1160, § 31; 1999, No. 1231, § 1.

As used in this subchapter:

(1) (A) "Amusement device" means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes without limitation such games as: (i) Radio rifles; (ii) Miniature football; (iii) Golf; (iv) Baseball; (v) Hockey; (vi) Bumper pool; (vii) Tennis; (viii) Shooting galleries; (ix) Pool tables; (x) Bowling; (xi) Shuffleboard; (xii) Pinball tables; (xiii) Marble tables; (xiv) Music vending phonographs; (xv) Jukeboxes; (xvi) Cranes; (xvii) Video games; (xviii) Claw machines; (xix) Bowling machines; (xx) Countertop machines; (xxi) Novelty arcade machines; (xxii) Other similar musical devices for entertainment; and (xxiii) Other miniature games, whether or not the games show a score, that are not otherwise excluded in this subchapter. (B) "Amusement device" does not include a machine, device, or apparatus that constitutes a casino-gambling-style game, including without limitation mechanical or electronic: (i) Draw games; (ii) Slot machines; (iii) Roulette wheels; (iv) Craps; (v) Video poker; and (vi) Casino-gambling-style games of any other type in which the outcome is determined substantially by chance;

(A) "Amusement device" means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes without limitation such games as: (i) Radio rifles; (ii) Miniature football; (iii) Golf; (iv) Baseball; (v) Hockey; (vi) Bumper pool; (vii) Tennis; (viii) Shooting galleries; (ix) Pool tables; (x) Bowling; (xi) Shuffleboard; (xii) Pinball tables; (xiii) Marble tables; (xiv) Music vending phonographs; (xv) Jukeboxes; (xvi) Cranes; (xvii) Video games; (xviii) Claw machines; (xix) Bowling machines; (xx) Countertop machines; (xxi) Novelty arcade machines; (xxii) Other similar musical devices for entertainment; and (xxiii) Other miniature games, whether or not the games show a score, that are not otherwise excluded in this subchapter.

(i) Radio rifles;

(ii) Miniature football;

(iii) Golf;

(iv) Baseball;

(v) Hockey;

(vi) Bumper pool;

(vii) Tennis;

(viii) Shooting galleries;

(ix) Pool tables;

(x) Bowling;

(xi) Shuffleboard;

(xii) Pinball tables;

(xiii) Marble tables;

(xiv) Music vending phonographs;

(xv) Jukeboxes;

(xvi) Cranes;

(xvii) Video games;

(xviii) Claw machines;

(xix) Bowling machines;

(xx) Countertop machines;

(xxi) Novelty arcade machines;

(xxii) Other similar musical devices for entertainment; and

(xxiii) Other miniature games, whether or not the games show a score, that are not otherwise excluded in this subchapter.

(B) "Amusement device" does not include a machine, device, or apparatus that constitutes a casino-gambling-style game, including without limitation mechanical or electronic: (i) Draw games; (ii) Slot machines; (iii) Roulette wheels; (iv) Craps; (v) Video poker; and (vi) Casino-gambling-style games of any other type in which the outcome is determined substantially by chance;

(i) Draw games;

(ii) Slot machines;

(iii) Roulette wheels;

(iv) Craps;

(v) Video poker; and

(vi) Casino-gambling-style games of any other type in which the outcome is determined substantially by chance;

(2) (A) "Any money or property", "other articles", "other valuable things", or "any representative of anything that is esteemed of value", as used in the antigambling statutes, § 5-66-101 et seq., shall not be expanded to include: (i) A free amusement feature such as the privilege of playing additional free games if a certain score is made on a pinball table or on any other amusement device described in this section; or (ii) Toys, novelties, candy, or representations of value redeemable for those items that are won by the player of a bona fide amusement device that rewards players exclusively with merchandise limited to toys, novelties, or representations of value redeemable for those items that have a wholesale value of not more than ten (10) times the cost charged to play the amusement device one (1) time or five dollars ($5.00), whichever is less. (B) (i) If a player accumulates redeemable representations of value, a toy or novelty having a wholesale value of more than twelve dollars and fifty cents ($12.50) or, for a toy or novelty offered in a facility described in subdivision (2)(C) of this section, five hundred dollars ($500), shall not be given or awarded by an amusement device operator or redeemed by a player. (ii) The toys and novelties shall be displayed in a single area on each premises. (iii) Furthermore, each operator shall maintain records validating the wholesale value of the toys and novelties. (iv) The toys and novelties shall be located solely on the premises where the amusement device is played. (C) If a player accumulates redeemable representations of value, a toy or novelty with a wholesale value of no more than five hundred dollars ($500) may be given or awarded by an amusement device operator or redeemed by a player only if the toy or novelty is offered in a facility that: (i) Is in excess of sixteen thousand square feet (16,000 sq. ft.); (ii) Offers a full-service restaurant menu during all hours of operation; (iii) Offers at least one hundred (100) amusement devices; and (iv) Is located in a county that: (a) Has a population that exceeds three hundred fifty thousand (350,000) and is traversed by a navigable river; or (b) Has a population that exceeds two hundred thousand (200,000) and adjoins two (2) state lines. (D) (i) A toy, novelty, or candy given or awarded to a player as a reward for playing an amusement device shall not be traded, redeemed, sold, leased, or otherwise exchanged for money, property, or other valuable thing: (a) To any other person located on the premises who is associated with an amusement device operator; or (b) For the purpose of circumventing the antigambling statutes stated in § 5-66-101 et seq. (ii) A toy, novelty, or candy given or awarded to a player shall not be subsequently re-awarded to another player by the amusement device operator;

(A) "Any money or property", "other articles", "other valuable things", or "any representative of anything that is esteemed of value", as used in the antigambling statutes, § 5-66-101 et seq., shall not be expanded to include: (i) A free amusement feature such as the privilege of playing additional free games if a certain score is made on a pinball table or on any other amusement device described in this section; or (ii) Toys, novelties, candy, or representations of value redeemable for those items that are won by the player of a bona fide amusement device that rewards players exclusively with merchandise limited to toys, novelties, or representations of value redeemable for those items that have a wholesale value of not more than ten (10) times the cost charged to play the amusement device one (1) time or five dollars ($5.00), whichever is less.

(i) A free amusement feature such as the privilege of playing additional free games if a certain score is made on a pinball table or on any other amusement device described in this section; or

(ii) Toys, novelties, candy, or representations of value redeemable for those items that are won by the player of a bona fide amusement device that rewards players exclusively with merchandise limited to toys, novelties, or representations of value redeemable for those items that have a wholesale value of not more than ten (10) times the cost charged to play the amusement device one (1) time or five dollars ($5.00), whichever is less.

(B) (i) If a player accumulates redeemable representations of value, a toy or novelty having a wholesale value of more than twelve dollars and fifty cents ($12.50) or, for a toy or novelty offered in a facility described in subdivision (2)(C) of this section, five hundred dollars ($500), shall not be given or awarded by an amusement device operator or redeemed by a player. (ii) The toys and novelties shall be displayed in a single area on each premises. (iii) Furthermore, each operator shall maintain records validating the wholesale value of the toys and novelties. (iv) The toys and novelties shall be located solely on the premises where the amusement device is played.

(i) If a player accumulates redeemable representations of value, a toy or novelty having a wholesale value of more than twelve dollars and fifty cents ($12.50) or, for a toy or novelty offered in a facility described in subdivision (2)(C) of this section, five hundred dollars ($500), shall not be given or awarded by an amusement device operator or redeemed by a player.

(ii) The toys and novelties shall be displayed in a single area on each premises.

(iii) Furthermore, each operator shall maintain records validating the wholesale value of the toys and novelties.

(iv) The toys and novelties shall be located solely on the premises where the amusement device is played.

(C) If a player accumulates redeemable representations of value, a toy or novelty with a wholesale value of no more than five hundred dollars ($500) may be given or awarded by an amusement device operator or redeemed by a player only if the toy or novelty is offered in a facility that: (i) Is in excess of sixteen thousand square feet (16,000 sq. ft.); (ii) Offers a full-service restaurant menu during all hours of operation; (iii) Offers at least one hundred (100) amusement devices; and (iv) Is located in a county that: (a) Has a population that exceeds three hundred fifty thousand (350,000) and is traversed by a navigable river; or (b) Has a population that exceeds two hundred thousand (200,000) and adjoins two (2) state lines.

(i) Is in excess of sixteen thousand square feet (16,000 sq. ft.);

(ii) Offers a full-service restaurant menu during all hours of operation;

(iii) Offers at least one hundred (100) amusement devices; and

(iv) Is located in a county that: (a) Has a population that exceeds three hundred fifty thousand (350,000) and is traversed by a navigable river; or (b) Has a population that exceeds two hundred thousand (200,000) and adjoins two (2) state lines.

(a) Has a population that exceeds three hundred fifty thousand (350,000) and is traversed by a navigable river; or

(b) Has a population that exceeds two hundred thousand (200,000) and adjoins two (2) state lines.

(D) (i) A toy, novelty, or candy given or awarded to a player as a reward for playing an amusement device shall not be traded, redeemed, sold, leased, or otherwise exchanged for money, property, or other valuable thing: (a) To any other person located on the premises who is associated with an amusement device operator; or (b) For the purpose of circumventing the antigambling statutes stated in § 5-66-101 et seq. (ii) A toy, novelty, or candy given or awarded to a player shall not be subsequently re-awarded to another player by the amusement device operator;

(i) A toy, novelty, or candy given or awarded to a player as a reward for playing an amusement device shall not be traded, redeemed, sold, leased, or otherwise exchanged for money, property, or other valuable thing: (a) To any other person located on the premises who is associated with an amusement device operator; or (b) For the purpose of circumventing the antigambling statutes stated in § 5-66-101 et seq.

(a) To any other person located on the premises who is associated with an amusement device operator; or

(b) For the purpose of circumventing the antigambling statutes stated in § 5-66-101 et seq.

(ii) A toy, novelty, or candy given or awarded to a player shall not be subsequently re-awarded to another player by the amusement device operator;

(3) "Candy" means a food item that: (A) Has sugar as its principal ingredient; and (B) Does not contain alcohol;

(A) Has sugar as its principal ingredient; and

(B) Does not contain alcohol;

(4) "Coin-operated" means a machine, device, or apparatus that is operated by placing through a slot or any kind of opening or container a coin, slug, token, or other object or article necessary to be inserted before the machine operates or functions but does not include a machine or device that is classified by the United States Government as requiring a federal gaming stamp under applicable provisions of the Internal Revenue Code;

(5) "Novelty" means an article of trade whose value is chiefly decorative, comic, commemorative, or the like, and whose appeal is often transitory;

(6) "Person" means an individual, firm, association, company, partnership, limited liability company, corporation, joint-stock company, club, agency, syndicate, the State of Arkansas, county, municipal corporation or other political subdivision of this state, receiver, trustee, fiduciary, or trade association; and

(7) "Toy" means an article that has a wholesale value that does not exceed five hundred dollars ($500) and that is prized as a souvenir or for some other special reason, including without limitation a stuffed animal, game, or electronic device.

Amended by Act 2017, No. 949,§ 1, eff. 8/1/2017.

Amended by Act 2015, No. 1209,§ 1, eff. 7/22/2015.

Acts 1939, No. 201, § 2; 1949, No. 76, § 1; 1977, No. 553, § 1; A.S.A. 1947, §§ 84-2611, 84-2633; Acts 1995, No. 740, § 1; 1995, No. 1160, § 31; 1999, No. 1231, § 1.
Ark. Code Ann. § 26-56-206 — AR Code / Title 26 / Chapter 56 / Subchapter 2 / Section 26-56-206
Dealers' licenses and bonds - Municipal taxes
Status: in_force

Section 26-56-204 does not prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging in the business of a dealer within the limits of the municipality. Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 7; 1967, No. 357, § 3; A.S.A. 1947, § 75-1247; Acts 2009, No. 655, § 65.

Section 26-56-204 does not prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging in the business of a dealer within the limits of the municipality.

Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 7; 1967, No. 357, § 3; A.S.A. 1947, § 75-1247; Acts 2009, No. 655, § 65.
Ark. Code Ann. § 26-55-1307 — AR Code / Title 26 / Chapter 55 / Subchapter 13 / Section 26-55-1307
[Repealed]
Status: repealed

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021. Acts 2001, No. 419, § 7.

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.

Acts 2001, No. 419, § 7.
Ark. Code Ann. § 26-63-106 — AR Code / Title 26 / Chapter 63 / Subchapter 1 / Section 26-63-106
Disposition of taxes, interest, and penalties
Status: in_force

(a) Except as otherwise provided in this chapter, all taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this chapter are general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. (b) The Treasurer of State shall allocate and transfer the general revenues described in subsection (a) of this section to the various State Treasury funds participating in general revenues in the respective proportions to those funds as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq. Amended by Act 2019, No. 910,§ 4353, eff. 7/1/2019. Acts 2007, No. 182, § 1.

(a) Except as otherwise provided in this chapter, all taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this chapter are general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

(b) The Treasurer of State shall allocate and transfer the general revenues described in subsection (a) of this section to the various State Treasury funds participating in general revenues in the respective proportions to those funds as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.

Amended by Act 2019, No. 910,§ 4353, eff. 7/1/2019.

Acts 2007, No. 182, § 1.
Ark. Code Ann. § 26-27-324 — AR Code / Title 26 / Chapter 27 / Subchapter 3 / Section 26-27-324
Education and training of members of county equalization board
Status: in_force

(a) (1) Beginning January 1, 2018, the Director of the Assessment Coordination Division shall: (A) Approve curricula and provide materials for use in training and educating members of county equalization boards; (B) Supervise a comprehensive course for training and education of members of county equalization boards and issue certificates indicating course completion; (C) Make all materials for use in training and educating members of county equalization boards freely available online; and (D) Provide staff to respond to technical questions relating to the duties and responsibilities of members of county equalization boards and property appraisal issues. (2) The director may contract with one (1) or more service providers to assist with the requirements of this subsection. (b) The curricula and materials for the comprehensive course established under this section shall include without limitation information regarding the: (1) Cost, income, and market data comparison methods of property appraisal; (2) Appraisal of business personal property; (3) Duties of the county assessor; (4) Duties of a county equalization board, including without limitation the independence of a county equalization board from the county assessor and other employees and contractors of the county assessor; (5) Prohibition against ex parte communications applicable to members of a county equalization board; (6) Requirements regarding equal and uniform appraisal of property; and (7) Right of a property owner to protest the appraised value of the property and the procedures for an appeal. (c) (1) Except as otherwise provided in this subsection, each member of a county equalization board shall complete the comprehensive course established under subsection (a) of this section. (2) (A) A member of a county equalization board who is required to attend the comprehensive course shall not participate in a county equalization board hearing unless the member of the county equalization board has been certified as completing the comprehensive course established under subsection (a) of this section. (B) A member of a county equalization board who is appointed after the date the comprehensive course established under subsection (a) of this section is offered for that year may serve without certification until the next comprehensive course established under subsection (a) of this section is offered. (3) (A) Until January 1, 2021, no more than one-third (1/3) of the members of a county equalization board, as designated by the chair of the county equalization board serving on January 1 of each year or, if no chair is serving on January 1, then by the county judge, shall be required to attend the comprehensive course established under subsection (a) of this section in a single year. (B) The director may waive the requirements of this subsection for: (i) Appraisers who are registered, licensed, or certified to perform appraisals in Arkansas; and (ii) Attorneys licensed to practice law in Arkansas. (d) (1) For purposes of continuing education, a member of a county equalization board shall obtain certification of completion of the comprehensive course established in subsection (a) of this section every three (3) years. (2) If a member of a county equalization board does not become recertified under subdivision (d)(1) of this section three (3) years after his or her previous certification of the course, the member of a county equalization board shall not participate in a hearing before the county equalization board until the member is recertified. Added by Act 2017, No. 659,§ 6, eff. 8/1/2017.

(a) (1) Beginning January 1, 2018, the Director of the Assessment Coordination Division shall: (A) Approve curricula and provide materials for use in training and educating members of county equalization boards; (B) Supervise a comprehensive course for training and education of members of county equalization boards and issue certificates indicating course completion; (C) Make all materials for use in training and educating members of county equalization boards freely available online; and (D) Provide staff to respond to technical questions relating to the duties and responsibilities of members of county equalization boards and property appraisal issues. (2) The director may contract with one (1) or more service providers to assist with the requirements of this subsection.

(1) Beginning January 1, 2018, the Director of the Assessment Coordination Division shall: (A) Approve curricula and provide materials for use in training and educating members of county equalization boards; (B) Supervise a comprehensive course for training and education of members of county equalization boards and issue certificates indicating course completion; (C) Make all materials for use in training and educating members of county equalization boards freely available online; and (D) Provide staff to respond to technical questions relating to the duties and responsibilities of members of county equalization boards and property appraisal issues.

(A) Approve curricula and provide materials for use in training and educating members of county equalization boards;

(B) Supervise a comprehensive course for training and education of members of county equalization boards and issue certificates indicating course completion;

(C) Make all materials for use in training and educating members of county equalization boards freely available online; and

(D) Provide staff to respond to technical questions relating to the duties and responsibilities of members of county equalization boards and property appraisal issues.

(2) The director may contract with one (1) or more service providers to assist with the requirements of this subsection.

(b) The curricula and materials for the comprehensive course established under this section shall include without limitation information regarding the: (1) Cost, income, and market data comparison methods of property appraisal; (2) Appraisal of business personal property; (3) Duties of the county assessor; (4) Duties of a county equalization board, including without limitation the independence of a county equalization board from the county assessor and other employees and contractors of the county assessor; (5) Prohibition against ex parte communications applicable to members of a county equalization board; (6) Requirements regarding equal and uniform appraisal of property; and (7) Right of a property owner to protest the appraised value of the property and the procedures for an appeal.

(1) Cost, income, and market data comparison methods of property appraisal;

(2) Appraisal of business personal property;

(3) Duties of the county assessor;

(4) Duties of a county equalization board, including without limitation the independence of a county equalization board from the county assessor and other employees and contractors of the county assessor;

(5) Prohibition against ex parte communications applicable to members of a county equalization board;

(6) Requirements regarding equal and uniform appraisal of property; and

(7) Right of a property owner to protest the appraised value of the property and the procedures for an appeal.

(c) (1) Except as otherwise provided in this subsection, each member of a county equalization board shall complete the comprehensive course established under subsection (a) of this section. (2) (A) A member of a county equalization board who is required to attend the comprehensive course shall not participate in a county equalization board hearing unless the member of the county equalization board has been certified as completing the comprehensive course established under subsection (a) of this section. (B) A member of a county equalization board who is appointed after the date the comprehensive course established under subsection (a) of this section is offered for that year may serve without certification until the next comprehensive course established under subsection (a) of this section is offered. (3) (A) Until January 1, 2021, no more than one-third (1/3) of the members of a county equalization board, as designated by the chair of the county equalization board serving on January 1 of each year or, if no chair is serving on January 1, then by the county judge, shall be required to attend the comprehensive course established under subsection (a) of this section in a single year. (B) The director may waive the requirements of this subsection for: (i) Appraisers who are registered, licensed, or certified to perform appraisals in Arkansas; and (ii) Attorneys licensed to practice law in Arkansas.

(1) Except as otherwise provided in this subsection, each member of a county equalization board shall complete the comprehensive course established under subsection (a) of this section.

(2) (A) A member of a county equalization board who is required to attend the comprehensive course shall not participate in a county equalization board hearing unless the member of the county equalization board has been certified as completing the comprehensive course established under subsection (a) of this section. (B) A member of a county equalization board who is appointed after the date the comprehensive course established under subsection (a) of this section is offered for that year may serve without certification until the next comprehensive course established under subsection (a) of this section is offered.

(A) A member of a county equalization board who is required to attend the comprehensive course shall not participate in a county equalization board hearing unless the member of the county equalization board has been certified as completing the comprehensive course established under subsection (a) of this section.

(B) A member of a county equalization board who is appointed after the date the comprehensive course established under subsection (a) of this section is offered for that year may serve without certification until the next comprehensive course established under subsection (a) of this section is offered.

(3) (A) Until January 1, 2021, no more than one-third (1/3) of the members of a county equalization board, as designated by the chair of the county equalization board serving on January 1 of each year or, if no chair is serving on January 1, then by the county judge, shall be required to attend the comprehensive course established under subsection (a) of this section in a single year. (B) The director may waive the requirements of this subsection for: (i) Appraisers who are registered, licensed, or certified to perform appraisals in Arkansas; and (ii) Attorneys licensed to practice law in Arkansas.

(A) Until January 1, 2021, no more than one-third (1/3) of the members of a county equalization board, as designated by the chair of the county equalization board serving on January 1 of each year or, if no chair is serving on January 1, then by the county judge, shall be required to attend the comprehensive course established under subsection (a) of this section in a single year.

(B) The director may waive the requirements of this subsection for: (i) Appraisers who are registered, licensed, or certified to perform appraisals in Arkansas; and (ii) Attorneys licensed to practice law in Arkansas.

(i) Appraisers who are registered, licensed, or certified to perform appraisals in Arkansas; and

(ii) Attorneys licensed to practice law in Arkansas.

(d) (1) For purposes of continuing education, a member of a county equalization board shall obtain certification of completion of the comprehensive course established in subsection (a) of this section every three (3) years. (2) If a member of a county equalization board does not become recertified under subdivision (d)(1) of this section three (3) years after his or her previous certification of the course, the member of a county equalization board shall not participate in a hearing before the county equalization board until the member is recertified.

(1) For purposes of continuing education, a member of a county equalization board shall obtain certification of completion of the comprehensive course established in subsection (a) of this section every three (3) years.

(2) If a member of a county equalization board does not become recertified under subdivision (d)(1) of this section three (3) years after his or her previous certification of the course, the member of a county equalization board shall not participate in a hearing before the county equalization board until the member is recertified.

Added by Act 2017, No. 659,§ 6, eff. 8/1/2017.