reglab/housing_qa huggingface dataset:
AR Code § 26-37-307 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 3 - Redemption of Realty to Be Sold for Taxes|§ 26-37-307. Joint tenant, tenant in common, or coparcener

 When any joint tenants, tenants in common, or coparceners shall be entitled to redeem any land or lot, or part thereof, sold for taxes and any person so entitled shall refuse or neglect to join in the application for the certificate of redemption, or from any cause cannot be joined in the application, the county clerk may entertain the application of any one (1) of these persons, or as many as shall join therein, and may make a certificate for the redemption of such portion of the land or lot, or part thereof, as the person making the application shall be entitled to redeem.
AR Code § 26-38-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 38 - Confirmation of Tax Sales|Subchapter 1 - General Provisions|§ 26-38-102. Uncertified sales to state prior to 1908 canceled

 All sales of land to the State of Arkansas for the nonpayment of taxes for the year 1908 or prior thereto, which have not been certified to the Commissioner of State Lands and of which there is no record in the office of the Commissioner of State Lands, are canceled and set aside, and the state shall not have or assert any claim, right, or title to the lands, or any part thereof.
AR Code § 26-38-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 38 - Confirmation of Tax Sales|Subchapter 1 - General Provisions|§ 26-38-106. Record of deeds made by county clerk

 The county clerk shall enter in a book to be kept in his or her office a minute of all deeds made by him or her for lands and lots, and parts thereof, sold for taxes, naming therein:   (1) The person who stood charged with the taxes at the time of the sale;  (2) The name of the purchaser;  (3) A brief description of the land or lot, or part thereof, sold;  (4) The quantity sold;  (5) The name of the grantee in the deed; and  (6) The date of the execution.
AR Code § 26-38-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 38 - Confirmation of Tax Sales|Subchapter 2 - Title to Forfeited Lands|§ 26-38-205. Decree

 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.
AR Code § 26-38-209 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 38 - Confirmation of Tax Sales|Subchapter 2 - Title to Forfeited Lands|§ 26-38-209. Application

 The provisions of this subchapter are applicable to all forfeitures and conveyances to the state or from the state whether such forfeiture or conveyance occurred before or after March 23, 1993.
AR Code § 26-39-207 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-207. Taxes on convictions, etc

 The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.
AR Code § 26-39-211 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-211. Deficit in settlement

 If the settlement of the county collectors or county sheriffs with the county clerks shows any other deficit than that authorized by the provisions of this chapter, it shall be the duty of the county court to immediately notify the prosecuting attorney for the county in which the county collector or county sheriff resides of that fact. Upon notice, it shall be the duty of the prosecuting attorney to immediately bring suit against the county collector or county sheriff and his or her securities for the amount of the deficiency, and also to prosecute the county collector or county sheriff by indictment for malfeasance in office.
AR Code § 26-39-212 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-212. Failure to make settlement

 Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable.
AR Code § 26-39-213 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-213. Failure to pay amount due

 Every officer who shall fail to pay the amount due from him or her on settlement and who shall be returned by the county collector or county treasurer to the county court as a delinquent, so that the county collector or county treasurer shall be credited in their accounts with the amount of the delinquency, shall forfeit five percent (5%) per month on the amount due from the time it ought to have been paid, until collected, which may be collected by suit on his or her official bond.
AR Code § 26-39-215 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-215. Failure of delinquent officer to pay

 If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due.
AR Code § 26-39-216 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-216. Judgment for amount due

 Unless a delinquent officer shall appear upon the first day of the next succeeding session of the county court and show good cause for setting aside the settlement, the county court shall enter judgment for the amount due with the penalty added thereon, and fifty percent (50%) per annum, until it shall be paid and may issue execution thereon.
AR Code § 26-39-217 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-217. Reexamination of settlement

 If good cause be shown for setting aside the settlement, the county court may reexamine, settle, and adjust it according to law and may remit any penalty that may have been imposed.
AR Code § 26-39-218 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-218. Lien for balance due

 The amount or balance of every account settled and due to the county shall be a lien from the date of the settlement of the account on the real estate and personal property of the delinquent officer situated in the county wherein each delinquent lives.
AR Code § 26-39-219 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-219. Judgment against delinquent officers and securities

 When any balance shall be found against any county clerk, county sheriff, county collector, county coroner, constable, or other officer for moneys accruing to the county treasury and it shall not be paid within the time prescribed by law, it shall be lawful for the county court, fifteen (15) days' notice being given to the delinquent officers and their securities, to render judgment against the delinquents and their securities for the amount of all moneys ascertained to be due the county and issue execution therefor.
AR Code § 26-39-221 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 2 - Payment of Funds Generally|§ 26-39-221. Notice of reexamination

 Before any settlement shall be reexamined, it shall be the duty of the county court to give the officer ten (10) days' notice of the time and place where the settlement will be adjusted.
AR Code § 26-39-301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 3 - Report of Delinquent Taxpayers|§ 26-39-301. Penalty

 Any county collector who shall fail to file with the county clerk a full and complete list of all delinquent personal taxes on the day required by law shall be guilty of a violation punishable by a fine of one hundred dollars ($100) or removal from office.
AR Code § 26-39-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 4 - Settlement of County Collectors' Accounts|§ 26-39-401. Penalty

 Any county clerk or other county officer designated pursuant to § 26-28-102(a) who fails to set up the settlement of the county collector setting forth the amount due the various funds on or before the fourth Monday of December of each year upon conviction is guilty of a violation punishable by a fine of one hundred dollars ($100) or removal from office.
AR Code § 26-39-404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 4 - Settlement of County Collectors' Accounts|§ 26-39-404. Settlement with county and county subdivisions

 After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402, the county collector shall make settlement with the county and its various subdivisions on or before December 30 of each year.
AR Code § 26-39-406 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 4 - Settlement of County Collectors' Accounts|§ 26-39-406. Distribution to funds

 All taxes collected and arising under any law of this state shall be distributed by the Auditor of State if in possession of state authority or if in possession of county authority by the county clerk or other county officer designated pursuant to § 26-28-102(a) to the several funds to which the taxes belong.
AR Code § 26-39-502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 39 - Settlement of Moneys Collected|Subchapter 5 - Failure of County Collectors to Account|§ 26-39-502. Penalty for failing to pay state funds

 If any county collector and others bound by law to pay money directly into the State Treasury shall fail to pay the amount so found due into the State Treasury and produce the Treasurer of State's receipt to the Auditor of State therefor within fifteen (15) days after the settlement required in § 26-39-404, the delinquent county collector shall forfeit:   (1) The commissions allowed him or her by law;  (2) The sum of twenty-five percent (25%) on the amount; and  (3) A penalty of five percent (5%) per month on the amount wrongfully withheld, to be computed from the time it ought to have been paid until actual payment. The Auditor of State shall charge the delinquent accordingly, and the amount of principal and forfeitures may be recovered as provided for in this subchapter.
AR Code § 26-51-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 1 - General Provisions|§ 26-51-101. Title

 This act shall be known and may be cited as the “Income Tax Act of 1929”.
AR Code § 26-51-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 1 - General Provisions|§ 26-51-103. Captions not to affect interpretation

 No caption of any section or set of sections shall in any way affect the interpretation of the Income Tax Act of 1929, § 26-51-101 et seq., or any part thereof.
AR Code § 26-51-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 1 - General Provisions|§ 26-51-104. Administration

 The Secretary of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.
AR Code § 26-51-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 1 - General Provisions|§ 26-51-106. Publication of statistics

 The Secretary of the Department of Finance and Administration shall prepare and publish annually statistics reasonably available, with respect to the operation of the Income Tax Act of 1929, § 26-51-101 et seq., including amounts collected, classifications of taxpayers, income, exemptions, and such other facts as are deemed pertinent and valuable.
AR Code § 26-51-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 2 - Imposition of Tax|§ 26-51-201. Individuals, trusts, and estates — Definition

 From Less Than or Equal To Rate $0 $4,499 0.75% $4,500 $8,899 2.5% $8,900 $13,399 3.5% $13,400 $22,199 4.5% $22,200 $37,199 5% $37,200 $79,300 5.9%   Click to view table.   From Less Than or Equal To Rate $0 $4,499 0% $4,500 $8,899 2% $8,900 $13,399 3% $13,400 $22,199 3.4%   Click to view table.   From Less Than or Equal To Rate $0 $4,000 2% $4,001 $8,000 4% $8,001 $79,300 5.9% $79,301 and above 6.6%   Click to view table.   From Less Than or Equal To Rate $0 $4,000 2% $4,001 $8,000 4% $8,001 and above 5.9%   Click to view table.   From Less Than or Equal To Bracket Adjustment Amount $79,301 $80,300 $440 $80,301 $81,300 $340 $81,301 $82,500 $240 $82,501 $83,600 $140 $83,601 $84,600 $40 $84,601 and above $0   Click to view table.
AR Code § 26-51-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 2 - Imposition of Tax|§ 26-51-204. Railroads and public utilities

 Every railroad or other public utility, whether organized under the laws of this state or any other state or the federal government, shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall pay the state income tax levied by this subchapter upon that proportion of its entire net income applicable to the State of Arkansas.
AR Code § 26-51-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 2 - Imposition of Tax|§ 26-51-205. Corporations — Work Force 2000 Development Fund. [Effective until January 1, 2021.]

 On the second $3,000 of net income or any part thereof 2%   On the next $5,000 of net income or any part thereof 3%   On the next $14,000 of net income or any part thereof 5%   On the next $75,000 of net income or any part thereof, but not exceeding $100,000 6%   On the second $3,000 of net income or any part thereof 2%   On the next $5,000 of net income or any part thereof 3%   On the next $14,000 of net income or any part thereof 5%   On the next $75,000 of net income or any part thereof, but not exceeding $100,000 6%
AR Code § 26-51-304 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 3 - Exemptions and Reduced Tax Rates|§ 26-51-304. Income from investments made by nonprofit organizations

 Income derived from investments made by nonprofit organizations, whether or not the organization is organized or exists under the laws of this state, shall be exempt from state income tax where the income is for the sole purpose of providing pension and annuity benefits to members of the nonprofit organizations.
AR Code § 26-51-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 3 - Exemptions and Reduced Tax Rates|§ 26-51-308. Trusts for qualified deferred compensation plans exempt

 An organization or trust described in 26 U.S.C. § 401(a), as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.
AR Code § 26-51-310 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 3 - Exemptions and Reduced Tax Rates|§ 26-51-310. Foreign income exclusion

 Title 26 U.S.C. §§ 911 and 912, as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.
AR Code § 26-51-315 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 3 - Exemptions and Reduced Tax Rates|§ 26-51-315. Community Match Rural Physician Recruitment Program incentives

 There is allowed an exemption from the income tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq., for a community match income incentive received by a taxpayer under the Community Match Rural Physician Recruitment Program, §§ 6-81-701 — 6-81-722.
AR Code § 26-51-408 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-408. Dividends of financial institutions taxable

 Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Income Tax Act of 1929, § 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.
AR Code § 26-51-410 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-410. Inventory

 Whenever, in the opinion of the Secretary of the Department of Finance and Administration, the use of inventories is necessary in order to clearly determine the income of any taxpayer, inventories shall be taken by the taxpayer, upon such basis as the secretary may prescribe, conforming as nearly as may be possible to the best accounting practice in the trade or business and most clearly reflecting the income.
AR Code § 26-51-415 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-415. Deductions — Interest

 Title 26 U.S.C. § 163, as in effect on January 1, 2017, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability.
AR Code § 26-51-416 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-416. Deductions — Taxes

 In computing net income, there shall be allowed as deductions taxes paid or accrued within the income year, imposed by the authority of the United States or any of its possessions or of any state, territory, or any political subdivision of any state or territory, or the District of Columbia, or of any foreign country, except estate, succession, or inheritance taxes or except income taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq., and taxes assessed for local benefits of a kind tending to increase the value of the property assessed for those benefits. However, the deductions allowed in this section for taxes shall not include any allowances or deductions for federal income taxes paid or accrued by the taxpayer within the income year which are imposed by the authority of the United States or any of its possessions; nor shall individuals be allowed an itemized deduction for general sales or use taxes imposed by the authority of any state or subdivision thereof, or for the cost of license plates or drivers' licenses, or for motor fuel or special motor fuel taxes.
AR Code § 26-51-420 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-420. Deductions — Education service cooperative contributions

 Education service cooperatives created under The Education Service Cooperative Act of 1985, § 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by § 26-51-201 et seq.
AR Code § 26-51-425 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-425. Deductions — Worthless debts

 In computing net income there shall be allowed as deductions debts ascertained to be worthless and actually charged off the books of the taxpayer within the income year.
AR Code § 26-51-426 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-426. Deductions — Reserve for bad debts or liabilities

 Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with 26 U.S.C. §§ 582, 585, and 593, as in effect on January 1, 1999.
AR Code § 26-51-436 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-436. Deductions — Limitations

 Notwithstanding any other provision of the Income Tax Act of 1929, § 26-51-101 et seq., with regard to deductions allowed in computing net income:   (1) Title 26 U.S.C. § 465, as in effect on January 1, 1987, is adopted to limit deductions claimed under the Income Tax Act of 1929, § 26-51-101 et seq., to the amount the taxpayer has at risk, as that term is used in the federal income tax law;  (2) Title 26 U.S.C. § 469, as in effect on January 1, 1997, regarding the limitations on deductibility of passive activity losses and credits, is adopted for the purpose of computing Arkansas income tax liability;  (3) Title 26 U.S.C. § 280F(a)-(d), as in effect on January 1, 2019, regarding investment tax credit and depreciation for luxury automobiles and other property, is adopted for purposes of computing Arkansas income tax liability;  (4) Title 26 U.S.C. § 68, as in effect on January 1, 2011, is adopted to limit itemized deductions;  (5) Title 26 U.S.C. § 220, as in effect on January 1, 2011, regarding the deductibility from income of contributions made to a medical savings account by the taxpayer or the taxpayer's employer, is adopted for the purpose of computing Arkansas income tax liability;  (6) Title 26 U.S.C. § 264, as in effect on January 1, 1999, regarding premium and interest deductions on life insurance of officers and employees, is adopted for the purpose of computing Arkansas income tax liability; and  (7) Title 26 U.S.C. § 470, as in effect on January 1, 2009, regarding leasing transactions between taxpayers, is adopted for the purpose of computing Arkansas income tax liability.
AR Code § 26-51-442 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-442. Sale of property to comply with conflict-of-interest requirements

 Title 26 U.S.C. § 1043, as in effect on January 1, 1993, is hereby adopted.