reglab/housing_qa huggingface dataset:
AR Code § 26-5-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 5 - Multistate Tax Compact|§ 26-5-106. Legal counsel

 The chief attorney of the Revenue Division of the Department of Finance and Administration is designated as counsel to represent this state at meetings of the Multistate Tax Commission. However, the Secretary of the Department of Finance and Administration may request the Attorney General of this state to attend meetings of the commission or to designate one (1) of his or her assistant attorneys general to attend commission meetings.
AR Code § 26-5-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 5 - Multistate Tax Compact|§ 26-5-107. Interstate audit procedures

 The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101, pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing.
AR Code § 26-5-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 5 - Multistate Tax Compact|§ 26-5-108. Authorized forms

 The Secretary of the Department of Finance and Administration is authorized to adopt and use forms promulgated by the Multistate Tax Commission pursuant to Article VII of the Multistate Tax Compact, § 26-5-101.
AR Code § 26-19-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 19 - Electronic Funds|§ 26-19-102. Applicability of Arkansas Tax Procedure Act

 The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.
AR Code § 26-19-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 19 - Electronic Funds|§ 26-19-103. Authority of Secretary of the Department of Finance and Administration

 The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be construed to require the secretary to contract for such services or implement a system for payment of any taxes by electronic funds transfer if the secretary determines that it is fiscally unsound or administratively burdensome to do so.
AR Code § 26-19-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 19 - Electronic Funds|§ 26-19-104. Effective dates

 The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106.
AR Code § 26-19-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 19 - Electronic Funds|§ 26-19-108. Rules

 The Secretary of the Department of Finance and Administration is authorized to adopt rules which he or she deems necessary to implement and enforce the provisions of this chapter.
AR Code § 26-20-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 20 - Uniform Sales and Use Tax Administration Act|§ 26-20-101. Title

 This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.
AR Code § 26-20-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 20 - Uniform Sales and Use Tax Administration Act|§ 26-20-102. Definitions

 As used in this chapter:   (1) “Agreement” means the Streamlined Sales and Use Tax Agreement;  (2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;  (3) “Certified service provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales and use tax functions;  (4) [Repealed.]  (5) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;  (6) “Sales tax” means the tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.;  (7) “Seller” means any person making sales, leases or rentals of personal property or services;  (8) “State” means any state of the United States and the District of Columbia; and  (9) “Use tax” means the tax levied under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
AR Code § 26-20-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 20 - Uniform Sales and Use Tax Administration Act|§ 26-20-103. Legislative finding

 The Eighty-Third General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
AR Code § 26-20-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 20 - Uniform Sales and Use Tax Administration Act|§ 26-20-106. Agreement requirements

 The Secretary of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the following requirements:   The agreement must set restrictions to achieve more uniform state rates through the following:   The agreement must establish uniform standards for the following:   The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.   The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.   The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.   The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:   The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.   The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.   The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.   The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of non-member state representatives to consult with in the administration of the agreement.
AR Code § 26-21-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-101. Title

 This chapter shall be known and may be cited as the “Streamlined Sales Tax Administrative Act”.
AR Code § 26-21-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-102. Legislative findings and intent

 The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
AR Code § 26-21-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-103. Definitions

 As used in this chapter:   (1) “Agent” means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement;  (2) “Agreement” means the multistate agreement to simplify and modernize sales and use tax administration known as the “Streamlined Sales and Use Tax Agreement”;  (3) “Certified automated system” means software that is certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;  (4) “Certified service provider” means an agent certified under the agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases;  (5)  (A) “Entity-based exemption” means an exemption based on who purchases the product or who sells the product.  (B) An exemption that is available to all individuals shall not be considered an entity-based exemption;    (6) “Model 1 seller” means a seller registered under the agreement that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases;  (7) “Model 2 seller” means a seller registered under the agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax;  (8)  (A) “Model 3 seller” means a seller registered under the agreement that has:  (i) Sales in at least five (5) member states;  (ii) Total annual sales revenue of at least five hundred million dollars ($500,000,000);  (iii) A proprietary system that calculates the amount of tax due each jurisdiction; and  (iv) Entered into a performance agreement with the member states that establishes a tax performance standard for the seller.    (B) As used in subdivision (8)(A) of this section, “seller” includes an affiliated group of sellers using the same proprietary system;    (9) “Model 4 seller” means a seller that is registered under the agreement and is not a model 1 seller, model 2 seller, or model 3 seller;  (10) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;  (11) “Purchaser” means a person to which a sale of personal property is made or to which a service is furnished;  (12) “Seller” means a person making sales, leases, or rentals of personal property or services;  (13) “State” means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico; and  (14) “Use-based exemption” means an exemption based on a specified use of the product by the purchaser.
AR Code § 26-21-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-104. Seller registration

  (c)  When registering, a seller may select one (1) of the following models:
AR Code § 26-21-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-105. Taxing jurisdictions

 The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.
AR Code § 26-21-112 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-112. Effective date for rate changes

 The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:   (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and  (2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
AR Code § 26-21-113 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-113. Promulgation of rules

 The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.
AR Code § 26-21-114 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 21 - Streamlined Sales Tax Administrative Act|§ 26-21-114. Governing board

 For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows:   (1) One (1) member appointed by the President Pro Tempore of the Senate;  (2) One (1) member appointed by the Speaker of the House of Representatives;  (3) One (1) member appointed by the Governor; and  (4) The Secretary of the Department of Finance and Administration or his or her designee.
AR Code § 26-24-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-101. Tax Division created

 For the purpose of assisting it in the carrying out of its functions, powers, and duties, there are created within the Arkansas Public Service Commission the following divisions:   (1)  (A) A Tax Division which shall have the responsibility of performing all functions and duties regarding assessment and equalization of properties of public utilities and public carriers.  (B)  (i)  (a) All rules and procedures to be followed by the Tax Division in assessing public utilities shall be promulgated by the Arkansas Public Service Commission, and all assessments of public utilities made by the Tax Division shall be upon the approval of the Arkansas Public Service Commission.  (b) Any person aggrieved by any assessment of any public utility made by the Tax Division and approved by the Arkansas Public Service Commission shall, upon petition, be entitled to a hearing before the Arkansas Public Service Commission, and appeals from the rulings of the Arkansas Public Service Commission shall be to the circuit court upon the record made before the Arkansas Public Service Commission in the manner provided by law.    (ii)  (a) All rules and procedures to be followed by the Tax Division in assessing public carriers shall be promulgated by the Arkansas Transportation Commission [abolished], and all assessments of public carriers made by the Tax Division shall be upon the approval of the Arkansas Transportation Commission [abolished].  (b) Any person aggrieved by any assessment of any public carrier made by the Tax Division and approved by the Arkansas Transportation Commission [abolished] shall, upon petition, be entitled to a hearing before the Arkansas Public Service Commission, and appeals from the rulings of the Arkansas Transportation Commission [abolished] shall be to the circuit court upon the record made before the Arkansas Transportation Commission [abolished] in the manner provided by law; and        (2) An Assessment Coordination Division [abolished], the duties of which shall be such of those formerly imposed upon the Arkansas Assessment Coordination Department [abolished] as shall be assigned to the Assessment Coordination Division [abolished] by the Arkansas Public Service Commission. None of the duties so assigned shall relate to the assessment of the properties of public carriers or public utilities.
AR Code § 26-24-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-102. Power and authority generally

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have and exercise general and complete supervision and control over:   (1) The valuation, assessment, and equalization of all property, privileges, and franchises; and  (2) The several county assessors, county equalization boards, and other officers charged with the assessment or equalization of property taxes throughout the state, to the end that all assessments on property, privileges, and franchises in this state shall be made in relative proportion to the just and true value of the property, privileges, and franchises, in substantial compliance with the law.
AR Code § 26-24-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-103. Assessment of utility property

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and all telegraph, telephone, electric power, cable television, heating, gas, water, water transportation, toll bridge, or ferry, interurban, or other similar companies, associations, or corporations, commonly known as utilities, doing business or owning property in this state.
AR Code § 26-24-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-105. Supervision of local authorities

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to confer with, advise, and direct all county assessors, county equalization boards, county judges, county clerks, and collectors of state and county taxes concerning their duty with respect to the revenue laws of this state.
AR Code § 26-24-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-107. Rules

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:   (1) Prescribe from time to time such general and uniform rules and issue such orders and instructions, not inconsistent with law, as may be deemed necessary respecting the manner of the exercise of the powers and discharge of the duties of any and all taxing officials; and  (2) Require compliance with the commission's forms, rules, orders, and instructions.
AR Code § 26-24-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-108. Extension of time

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to extend to any official, individual, company, association, or corporation additional time, not to exceed sixty (60) days, within which to file any report required by law to be filed with the commission, in which event the attaching or taking effect of any penalty for failure to file the report or pay any tax or fee shall be postponed accordingly when deemed necessary or advisable.
AR Code § 26-24-109 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-109. Suits

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to direct and approve suits to be instituted by the Attorney General, prosecuting attorneys, or attorneys specially employed for such purpose for the collection of any taxes or penalties due the state or any subdivisions.
AR Code § 26-24-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-110. Information from public officials

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require any public official in this state to report information as to the valuation, assessment, and equalization of property, privileges, or franchises, the collection of taxes, receipts from licenses and other sources, the method of taxation, value of franchises, or intangible property or assets subject to taxation, and such other information as may be needful in the work of the commission, in such form and upon such blanks as the commission may prescribe.
AR Code § 26-24-111 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-111. Information from private persons or corporations

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require individuals, partnerships, associations, and corporations, and the agents, officers, and employees thereof, to furnish information concerning their capital, funded or otherwise, gross receipts, net profits or income, excess profits, current assets and liabilities, values or franchises, value of property, earnings, operating and other expenses, bonds, deeds, conduct of business, and all other facts, records, books, papers, documents, and other information of any kind or character demanded which may be useful, in order to enable the commission to ascertain the value and relative burden to be borne by every kind of property in this state.
AR Code § 26-24-113 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-113. Depositions

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause the deposition of witnesses residing within or without the state, or absent therefrom, to be taken upon notice to the interested party, if any, in like manner that depositions of witnesses are taken in civil actions in the circuit court, in any matter which the commission may have authority to investigate or determine.
AR Code § 26-24-116 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-116. Investigations by commission

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:   (1) Visit in a body or singly, or by authorized agents, the several counties in this state for the purpose of investigating the work and methods of county assessors, or other officers or boards charged with the duty of administering the tax laws;  (2) Examine carefully into all cases where evasion or violation of the tax laws is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective, or are improperly or negligently administered; and  (3) Report the result of the investigation and the facts ascertained to the Governor from time to time when so required by him or her.
AR Code § 26-24-117 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-117. Omitted property

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause to be placed upon the assessment rolls omitted property which may be discovered to have escaped for any reason assessment and taxation and to correct any errors that may be found on the assessment rolls and cause the proper entry to be made thereon.