reglab/housing_qa huggingface dataset:
AR Code § 26-57-1601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 16 - Car Washes|§ 26-57-1601. Definitions

 As used in this subchapter:   (1) “Automatic car wash” means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;  (2) “Car wash tunnel” means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and  (3) “Public water system” means a water system subject to regulation under the Safe Drinking Water Act, 42 U.S.C. § 300f, as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation:  (A) A municipality;  (B) A public facilities board;  (C) A public water authority;  (D) A water association;  (E) A regional water distribution district;  (F) A rural development authority;  (G) A sanitation authority;  (H) An improvement district;  (I) A regional wastewater treatment district; or  (J) A consolidated waterworks.
AR Code § 26-57-1604 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 16 - Car Washes|§ 26-57-1604. Distribution of revenues

 All revenue collected under this subchapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
AR Code § 26-58-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-102. Effect of subchapter on other laws

 Nothing in this subchapter shall be construed to affect, amend, or repeal § 15-71-101 et seq. and § 15-72-101 et seq.
AR Code § 26-58-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-103. Liability for other taxes not affected by subchapter

 Payment of the severance tax shall not affect the liability of the producers for all state, county, municipal, district, and special taxes upon their real and other corporeal property.
AR Code § 26-58-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-105. Rules and forms regarding severance taxes on timber

 The Secretary of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate rules and forms to carry out the intent and purposes of this subchapter with respect to severance taxes on timber.
AR Code § 26-58-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-108. Exception to imposition of tax

 The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.
AR Code § 26-58-109 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-109. Tax additional to property tax

 The severance tax imposed by this subchapter is in addition to the general property tax.
AR Code § 26-58-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-110. Additional privilege or excise taxes prohibited

 No other privilege or excise taxes in addition to the severance tax shall be imposed upon the right to utilize natural resources and timber.
AR Code § 26-58-121 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-121. Information provided to Arkansas Forestry Commission

 The Secretary of the Department of Finance and Administration is directed to release any and all information requested by the Arkansas Forestry Commission which is related to the collection of timber severance taxes. This information shall include, but not be limited to, names, addresses, and amounts paid.
AR Code § 26-58-123 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment

 The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.
AR Code § 26-58-125 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 1 - General Provisions|§ 26-58-125. Disposition of part of severance tax on salt water

 Of the fee levied per one thousand (1,000) barrels in § 26-58-111(9), forty-five cents (45¢) shall be deposited into the State Treasury as special revenues, and the Treasurer of State shall credit the amount thereof to the Oil and Gas Commission Fund.
AR Code § 26-58-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 2 - Tax Credits for Certain Oil and Gas Producers|§ 26-58-201. Definitions

 As used in this subchapter:   (1)  (A) “Approved underground saltwater disposal system” means a system or systems of reinjection of salt water produced as a result of oil or natural gas production into an underground level or stratum, as approved by the Arkansas Pollution Control and Ecology Commission or the Oil and Gas Commission, in which the salt water disposed of and the method of disposing of the salt water does not pose a menace to a fresh water supply or to the lakes and streams of this state.  (B) “Approved underground saltwater disposal system” does not include any:  (i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or  (ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission;      (2) “Person” means any individual, firm, association, partnership, limited liability company, or corporation;  (3) “Producer” means the producer of oil or natural gas who is charged with the responsibility of reporting and paying the severance tax on the oil or natural gas as required by the laws of this state;  (4) “Secretary” means the Secretary of the Department of Finance and Administration or any of his or her duly appointed deputies or agents; and  (5) “Severance tax” means the severance tax on oil or natural gas produced in this state as levied by § 26-58-107.
AR Code § 26-58-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 2 - Tax Credits for Certain Oil and Gas Producers|§ 26-58-203. Penalty

 Any person violating the provisions of this subchapter shall be guilty of a misdemeanor. A convicted offender shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or be imprisoned not less than thirty (30) days nor more than one (1) year, or be both so fined and imprisoned.
AR Code § 26-58-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 2 - Tax Credits for Certain Oil and Gas Producers|§ 26-58-204. Severance tax credit for oil producer

 An oil producer in this state who provides for the disposition of salt water produced in the production of oil from oil wells of the oil producer in this state by means of an approved underground saltwater disposal system shall be allowed a severance tax credit on all oil produced by the saltwater-producing oil wells in the amount and in the method provided in this subchapter.
AR Code § 26-58-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 2 - Tax Credits for Certain Oil and Gas Producers|§ 26-58-205. Severance tax credit for natural gas producer

 A natural gas producer charged with the responsibility of reporting and paying the severance tax on natural gas who provides for the disposal of salt water produced in the production of natural gas by means of an approved underground saltwater disposal system is allowed a severance tax credit on all natural gas produced by the saltwater-producing natural gas wells in the amount and in the method provided in this subchapter.
AR Code § 26-58-209 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 2 - Tax Credits for Certain Oil and Gas Producers|§ 26-58-209. Cost of maintaining saltwater disposal system

 The cost of a producer in maintaining an approved underground saltwater disposal system for the purposes of this subchapter shall include the following:   (1) An allowance, to be spread equally over each severance tax reporting period, for depreciation of the actual cash investment of the producer in the constructing, equipping, and improving of an approved underground saltwater disposal system, which depreciation period shall not be less than five (5) years nor more than ten (10) years as may be approved by the Secretary of the Department of Finance and Administration;  (2) The actual cash outlay of the producer in purchasing stock in a business or corporation organized exclusively for the purpose of constructing and operating an approved underground saltwater disposal system; and  (3)  (A) The actual expenses of the producer in operating and maintaining an approved underground saltwater disposal system.  (B) These expenses shall include the cost of labor, supplies, materials, utilities, and other necessary operating expenses.  (C) For a producer who purchases the services of an approved underground saltwater disposal business or corporation for disposing of salt water produced in the production of oil or natural gas by the producer, the actual cost of the service is deemed to be the cost of the producer within the meaning of this section.
AR Code § 26-58-210 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 58 - Severance Taxes|Subchapter 2 - Tax Credits for Certain Oil and Gas Producers|§ 26-58-210. Records

 A producer obtaining the benefits of the provisions of this subchapter shall maintain for a period of not less than three (3) years such records as may be required by the Secretary of the Department of Finance and Administration that may be necessary to justify the cost credits allowed by this subchapter.
AR Code § 26-62-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-101. Title

 This chapter may be known and cited as the “Alternative Fuels Tax Law”.
AR Code § 26-62-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-103. Penalties

 Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned.
AR Code § 26-62-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-104. Rules

 The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.
AR Code § 26-62-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty

 Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.
AR Code § 26-62-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-107. Assessment of delinquent tax — Time limitations

 No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.
AR Code § 26-62-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-108. Conflicts with Arkansas Tax Procedure Act

 The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be read in pari materia with this chapter, and in the event of any conflict with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall control.
AR Code § 26-62-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-110. Conflicts with other laws

 All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, § 26-55-201 et seq., nor shall it abrogate any of the provisions of the Special Motor Fuels Tax Law, § 26-56-101 et seq., which provisions apply to the taxation of motor fuels, distillate special fuel, and liquefied gas special fuels, it being the intent of this chapter that such fuels continue to be taxed in accordance with those tax laws and not in accordance with this chapter.
AR Code § 26-62-111 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 1 - General Provisions|§ 26-62-111. Audits

 In all audits conducted by the Arkansas Department of Transportation under this chapter, the Arkansas Department of Transportation may call upon the Secretary of the Department of Finance and Administration for assistance.
AR Code § 26-62-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 2 - Rates, Licenses, and Records|§ 26-62-201. Imposition of tax — Exemptions

 Number of Motor Vehicles Tax Rate Per Equivalent Licensed in Arkansas Utilizing Gallon (for each type of Alternative Fuels (for each alternative fuels) type of alternative fuels) 0 — 999 $0.050 1,000 — 1,499 $0.085 1,500 — 1,999 $0.105 2,000 — 2,499 $0.125 2,500 — 2,999 $0.145 3,000 & over $0.165   Click to view table.
AR Code § 26-62-211 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 62 - Alternative Fuels Tax|Subchapter 2 - Rates, Licenses, and Records|§ 26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties

 which receipt shall be signed by the secretary or his or her agent or representative.
AR Code § 26-63-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 1 - General Provisions|§ 26-63-101. Title

 This chapter shall be known and may be cited as “Arkansas Special Excise Taxes”.
AR Code § 26-63-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 1 - General Provisions|§ 26-63-103. Tax additional to other taxes

 The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.
AR Code § 26-63-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 1 - General Provisions|§ 26-63-107. Changes in law — Notice

 The Secretary of the Department of Finance and Administration shall give each special excise tax registrant under § 26-63-201 written notice of any change in the state law pertaining to the taxes levied by this chapter within thirty (30) days after the adjournment of the General Assembly.
AR Code § 26-63-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 2 - Registration — Discount — Exemption — Procedures|§ 26-63-202. Discount for prompt payment

 A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503.
AR Code § 26-63-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 2 - Registration — Discount — Exemption — Procedures|§ 26-63-203. Exemptions generally

 With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
AR Code § 26-63-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 2 - Registration — Discount — Exemption — Procedures|§ 26-63-205. Applicability of tax procedure provisions

 Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, § 26-18-101 et seq.
AR Code § 26-63-303 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 3 - Rental Taxes|§ 26-63-303. Residential moving tax

 In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from:   (1) The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and  (2) Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping.
AR Code § 26-63-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 4 - Tourism Tax|§ 26-63-401. Definitions

 As used in this subchapter:   (1) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis;  (2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration;  (3)  (A) “Tourist attraction” means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern.  (B) “Tourist attraction” does not include:  (i) A special event;  (ii) An event of a school, college, or university; or  (iii) An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and      (4)  (A) “Watercraft” means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle.  (B) “Watercraft” does not include a tug boat or barge.
AR Code § 26-63-402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 4 - Tourism Tax|§ 26-63-402. Tourism tax — Definitions

 In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:   (1)  (A) The service of furnishing a:  (i) Condominium, townhouse, or rental house to a transient guest; and  (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.    (B) As used in this subdivision (1):  (i) “Accommodations intermediary” means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;  (ii) “Furnishing” means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and  (iii) “Transient guest” means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;      (2) A camping fee at a public or privately owned campground, except at a federal campground;  (3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft:  (A) Watercraft;  (B) Boat motor and related boat motor equipment;  (C) Life jacket or cushion;  (D) Water skis; or  (E) Oar or paddle; and    (4) The admission price to a tourist attraction.
AR Code § 26-63-404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 63 - Arkansas Special Excise Taxes|Subchapter 4 - Tourism Tax|§ 26-63-404. Exemptions

 There is exempted from the tourism tax levied by this subchapter the following:   (1) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of America, chartered by the United States Congress in 1950, or any of the scout councils in this state;  (2) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boys Clubs of America, chartered by the United States Congress in 1956, or any local councils or organizations of the Boys Clubs of America;  (3) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Girls Clubs of America or any local council or organization of the Girls Clubs of America; or  (4) Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to 4-H Clubs and FFA Clubs in this state, to the Arkansas 4-H Foundation, Incorporated, the Arkansas FFA Foundation, and the Arkansas Division of the Future Farmers of America.