reglab/housing_qa huggingface dataset:
AR Code § 26-60-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 60 - Real Property Transfer Tax|§ 26-60-104. Rules

 The Secretary of the Department of Finance and Administration is authorized to promulgate rules to carry out the purposes of this chapter which shall be submitted to the House Committee on City, County, and Local Affairs and the Senate Committee on City, County, and Local Affairs.
AR Code § 26-60-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 60 - Real Property Transfer Tax|§ 26-60-106. Payment of tax

 The tax levied by this chapter:   (1) Applies at the time of transfer;  (2) Shall be computed on the basis of the full consideration for the real estate transferred; and  (3) Unless agreed upon otherwise, shall be paid one-half (½) by the grantor or seller and one-half (½) by the grantee or purchaser.
AR Code § 26-60-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 60 - Real Property Transfer Tax|§ 26-60-110. Recordation of deed

 “I certify under penalty of false swearing that documentary stamps or a documentary symbol in the legally correct amount has been placed on this instrument.”   “This instrument is exempt from the real property transfer tax.”
AR Code § 26-61-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-101. Title

 This chapter shall be known and cited as the “Forest Fire Protection Tax Act of 1969”.
AR Code § 26-61-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-102. Definition

 As used in this chapter, “timberlands” shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59.
AR Code § 26-61-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-103. Levy of tax

 There is levied on all timberlands in this state an annual tax of twenty cents (20¢) per acre to be collected under this chapter for deposit into the State Treasury for credit to the State Forestry Fund as special revenues to be used for the maintenance, operation, and improvement of the Arkansas Forestry Commission in its statewide program for the detection, prevention, and suppression of forest fires.
AR Code § 26-61-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-104. Nature of tax

 The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.
AR Code § 26-61-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-105. Lien on property

 The tax if not paid in the manner provided in this chapter shall constitute a lien upon and bind the property on which the tax is imposed until paid.
AR Code § 26-61-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-108. Time for payment

 The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records.
AR Code § 26-61-112 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 61 - Tax on Timberlands and Rangelands|§ 26-61-112. Exemption from tax

 Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment of all state taxes on the homestead and personal property owned by them, as provided for in § 26-3-306, shall be exempt from the payment of the tax levied in this chapter if the amount of tax owed is less than five dollars ($5.00).
AR Code § 26-64-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 64 - Wholesale Sales Tax on Fuel|§ 26-64-103. Disposition of revenues

 The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under § 27-70-206.
AR Code § 26-78-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 78 - County and Municipal Motor Vehicle Tax|§ 26-78-101. Construction

 This chapter shall be liberally construed to accomplish this chapter's purposes.
AR Code § 26-78-118 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 78 - County and Municipal Motor Vehicle Tax|§ 26-78-118. Bonds — Tax exemption

 Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state inheritance and estate taxes.
AR Code § 26-78-119 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 78 - County and Municipal Motor Vehicle Tax|§ 26-78-119. Legal investments

 Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, fiduciary, insurance company, and trust funds.
AR Code § 26-79-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 79 - County Road Tax|§ 26-79-102. Levy when not voted

 The county court in the counties in this state that do not require the full constitutional limit of five (5) mills to be levied for the expenses of the county government of the county at its sittings for levying taxes and making appropriations may levy for any one (1) year a road tax on all the taxable property of the county not exceeding three (3) mills.
AR Code § 26-79-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 79 - County Road Tax|§ 26-79-103. Account of money collected

 It shall be the duty of the county treasurer to:   (1) Keep a separate account of all moneys received on account of the road and bridge tax, receipting therefor to the county collector; and  (2) Annually, at the proper term of the county court, present the county treasurer's accounts for settlement for all moneys received and disbursed on account of roads and bridges in the same manner as the other county receipts and expenditures are settled.
AR Code § 26-79-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 79 - County Road Tax|§ 26-79-106. Interest earned on funds

 After January 1, 1992, all interest earned on county road fund moneys shall be credited to the county road fund and not to the county general fund.
AR Code § 26-81-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 81 - Multicounty Airport and Riverport Financing Act|§ 26-81-101. Title

 This chapter shall be known as the “Multicounty Airport and Riverport Financing Act”.
AR Code § 26-81-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 81 - Multicounty Airport and Riverport Financing Act|§ 26-81-103. Sales and use tax

 Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated by such county, and by one (1) or more other counties jointly or by a metropolitan port authority, pursuant to the Metropolitan Port Authority Act of 1961, § 14-185-101 et seq., a regional airport commission, as set forth in the Regional Airport Act, § 14-362-101 et seq., or other instrumentality of such counties and for the other purposes set forth herein (the “project”).
AR Code § 26-81-109 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 81 - Multicounty Airport and Riverport Financing Act|§ 26-81-109. Rules

 The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter.
AR Code § 26-82-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-101. Title

 This chapter shall be known as the “Local Sales and Use Tax Economic Development Project Funding Act”.
AR Code § 26-82-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-104. Election

 “[ ] FOR adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of local entity) certifies it has received $ (maximum amount of revenue to be generated).”   “[ ] AGAINST adoption of a percent ( %) local sales and use tax within (name of local entity) for economic development projects not to exceed $ (maximum amount of revenue to be generated) to be terminated on the first day of the calendar quarter following the expiration of ninety (90) days after (name of local entity) certifies it has received $ (maximum amount of revenue to be generated).”
AR Code § 26-82-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-106. Abolition of tax

 “[ ] FOR abolition of the percent ( %) local sales and use tax within (name of local entity) for economic development projects.”   “[ ] AGAINST abolition of the percent ( %) local sales and use tax within (name of local entity) for economic development projects.”
AR Code § 26-82-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-107. Notice of adoption or abolition of tax

 No later than ten (10) days following each of the events stated in the ordinance with reference to the procedure for the adoption or abolition of the local sales and use tax and the effective dates of the action under this chapter, the clerk of the levying entity shall notify the Secretary of the Department of Finance and Administration of the event.
AR Code § 26-82-114 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-114. Effect of change in city boundaries

 If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
AR Code § 26-82-116 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-116. Reporting

 Vendors collecting, reporting, and remitting a local sales and use tax levied under this chapter shall collect, report, and pay the local sales and use tax in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other local sales and use taxes.
AR Code § 26-82-118 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-118. No effect on existing taxes

 The imposition of a local sales and use tax under this chapter does not affect any existing local sales and use taxes levied by a city or county for economic development purposes.
AR Code § 26-82-119 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 6 - Local Taxes|Chapter 82 - Local Sales and Use Tax Economic Development Project Funding Act|§ 26-82-119. Rules

 The Secretary of the Department of Finance and Administration may promulgate reasonable rules to implement the enforcement, administration, and collection of a local sales and use tax authorized in this chapter.
AR Code § 27-1-101 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-101. Title

 This chapter shall be known and may be cited as the “Highway and Transportation Act of 1977”.
AR Code § 27-1-102 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-102. Legislative intent

 (a) It is the declared transportation policy of the General Assembly of the State of Arkansas to enhance the social and economic well-being of the citizenry of this state by requiring coordination of public and private transportation activities and the effective implementation of a safe and efficient total transportation system.  (b)  (1) The purpose of this chapter is to effectuate the transportation policy set out in subsection (a) of this section by preparing and coordinating a comprehensive, balanced, multimodel transportation plan for the state, including, but not limited to, airways, highways, railways, waterways, bicycling, mass transit, and other transportation facilities and services, whether publicly or privately owned, developed, operated, or maintained.  (2) To this end, the Arkansas Department of Transportation is directed to establish and maintain coordination with all agencies of the state having transportation responsibility; local, city, and county governments; regional planning and transportation districts, commissions, and authorities; and private transportation agencies.  (3) The General Assembly further directs that each agency, authority, board, commission, department, and institution of the state and its political subdivisions regularly or intermittently involved in any effort concerning public transportation planning and operation in the state shall inform the Arkansas Department of Transportation of its transportation plans for the future.  (4) It is further directed that all transportation proposals by any public agency, authority, board, commission, department, or institution of the state and its political subdivisions involving any form of public transportation service to be operated on state highways shall be reviewed by the State Highway Commission as to its economy, effectiveness, efficiency, and equity in the overall transportation function of the state, its reciprocal relationships, and its coordination in the total transportation planning process for the state.
AR Code § 27-1-103 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-103. Definition

 As used in this chapter, “service” or “services” means either or both freight and passenger transport, whether by air, land, or water.
AR Code § 27-1-104 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-104. Powers of certain entities unabrogated — Coordination expected

 (a) In coordinating the statewide transportation planning, the existing authority and responsibilities of local governing bodies, the Arkansas Public Service Commission, and the Arkansas Transportation Commission [abolished], as provided in § 23-2-201 et seq., shall not be abridged or abrogated.  (b)  (1) In the area of marine and aviation facilities and services, it is the intent of this chapter that the various state and local airport commissions and the Arkansas Waterways Commission's authority, powers, and responsibilities shall remain intact.  (2) However, the various state and local airport commissions and the Arkansas Waterways Commission shall inform the Arkansas Department of Transportation of their plans in order that total transportation planning can be achieved and made available for incorporation in a comprehensive growth plan for the state.
AR Code § 27-1-105 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-105. Rail service — Powers and duties

 (a) The Arkansas Department of Transportation is authorized to exercise those powers necessary for the state to qualify for rail service preservation subsidies or other transportation assistance under the provisions of any federal act. The department shall:  (1) Establish a state plan for rail transportation and local rail services;  (2) Administer and coordinate the state plan;  (3) Provide in the plan for the distribution of federal rail service preservation subsidies or other federal assistance; and  (4) Provide satisfactory assurance on behalf of the state that such fiscal control and fund accounting procedures will be adopted by the state as may be necessary to assure proper disbursement of an account for federal funds paid to the state.    (b) The department is authorized to provide financial assistance, within the limits of the funds appropriated for this purpose, for the preservation of operations and maintenance of any railroad within the state, as provided for in relevant federal legislation.  (c) The department may cooperate with other states in connection with the preservation of any rail services within this state. In carrying out the authority conferred by this section, the department may enter into general contractual arrangements with other states.  (d) The department may contract with any domestic or foreign person, firm, corporation, agency, or government to provide, maintain, or improve rail transportation service within this state.
AR Code § 27-1-106 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-106. Mass transit — Findings — Powers and duties

 (a) The General Assembly finds that:  (1) Transportation is a critical problem for the elderly, individuals with disabilities, and others without access to the use of a private automobile;  (2) Public transportation in the rural and small urban areas in Arkansas is lacking;  (3) Public transportation in many instances is no longer a profitable undertaking for private enterprise acting alone;  (4) Public subsidy of public transportation, whether privately or publicly operated, is often necessary to provide needed transportation services;  (5) The variety of federal, state, and local activities in providing public transportation services requires coordination for optimal utilization of and maximum benefit from public resources;  (6) Communities require technical assistance in addressing their public transportation needs; and  (7) It is in the best interest of the people of Arkansas to develop programs providing solutions for the above concerns.    (b) To this end, the Arkansas Department of Transportation shall:  (1) Coordinate research into the problems of mass transit and reasonable solutions; and  (2) Realize the economies of organized coordinated transport service in order to eliminate the substantial waste in uncoordinated and often duplicated efforts which are particularly troublesome in view of the limited fiscal resources of the smaller urbanized areas and urban places peculiar to the Arkansas demographic situation.    (c) The department is authorized to exercise those powers necessary for the state to qualify for urban mass transportation administration funds and any other public transit funds or other transportation assistance pursuant to the provisions of any federal or state act.  (d) The department is authorized to provide financial assistance within the limits of the funds appropriated for this purpose for capital or operating assistance to urban mass transportation systems within the state as provided for in relevant federal or state legislation.  (e) The department may cooperate with other states in connection with the improving, initiating, maintaining, planning, or preserving of any public transit program within this state. In carrying out the authority conferred by this subsection, the department may enter into general contractual arrangements with other states.  (f) The department may contract with any domestic or foreign person, firm, corporation, agency, or government to improve, initiate, maintain, plan, or preserve any public transit service within this state.
AR Code § 27-1-107 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 1 - Highway and Transportation Act of 1977|§ 27-1-107. Rules — Reorganization

 The Arkansas Department of Transportation shall adopt and promulgate reasonable rules and reorganize as necessary to carry out the responsibilities delegated to it under this chapter.
AR Code § 27-2-101 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 2 - Hazardous Materials Transportation Act of 1977|§ 27-2-101. Title

 This chapter shall be known as and may be cited as the “Hazardous Materials Transportation Act of 1977”.
AR Code § 27-2-103 (2020)
2020 Arkansas Code|Title 27 - Transportation|Subtitle 1 - General Provisions|Chapter 2 - Hazardous Materials Transportation Act of 1977|§ 27-2-103. Prohibited acts — Exceptions

 (a) It shall be unlawful for any person to knowingly:  (1) Transport or cause to be transported within this state hazardous material in an immediate container which does not bear a label which provides an adequate warning;  (2) Transport or cause to be transported within this state hazardous material in an immediate container without carrying adequate emergency equipment;  (3) Transport or cause to be transported within this state a hazardous material in a container other than an adequate immediate container;  (4) Fail to utilize adequate emergency equipment promptly and properly, to the extent possible without serious risk of personal injury, in order to deal with the escape of a hazardous material from its immediate container when the person is the operator of the transporting equipment;  (5) Fail to notify the Division of Arkansas State Police as promptly as reasonably possible of the escape of a hazardous material from its immediate container when the person is the carrier or is the operator of the transporting equipment; or  (6) Violate any rule promulgated by the State Highway Commission pursuant to this chapter.    (b)  (1) Any and all exceptions to the requirements contained in subsection (a) of this section allowed transporters of agricultural products, petroleum products, a material of trade, or any others, as set out in 49 C.F.R. pt. 173, including, but not limited to, 49 C.F.R. §§ 173.5, 173.6, and 173.8, shall be allowable to the transporters provided that all the requirements to avail these transporters of those exemptions, which requirements are set out in these United States Department of Transportation regulations, are met by the transporters.  (2) Further provided, if the United States Department of Transportation or the United States Congress adopts exceptions greater than those currently allowed transporters of hazardous materials in 49 C.F.R. pt. 173, the Arkansas Department of Transportation may adopt such comparable exemptions as are applicable to the transporters while utilizing the highways of this state.    (c) The provisions of subdivision (a)(5) of this section shall not apply to persons while operating farm vehicles of whatever size upon agricultural land owned, leased, or rented by the persons or their employers.