reglab/housing_qa huggingface dataset:
AR Code § 26-24-119 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-119. Investigation of tax systems

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:   (1) Investigate the revenue systems of other states;  (2) Thoroughly inform themselves upon the subject of taxation and of the progress made in other states and countries in improving their tax systems;  (3) Formulate and recommend such legislation as may be deemed expedient to forestall evasion of existing tax laws; and  (4) Secure just and equal taxation and improvements in the system of taxation in Arkansas.
AR Code § 26-24-120 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-120. Consultation with Governor

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to consult and confer with the Governor upon the subject of taxation and the administration of the revenue laws, and upon progress of the work of the commission, and to furnish him or her from time to time such information as he or she may require.
AR Code § 26-24-121 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 24 - Arkansas Public Service Commission|§ 26-24-121. Biennial report

 The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to transmit to the Governor, thirty (30) days before the convening of the General Assembly, a written report showing in tabular form all the taxable property in the state and the assessed value thereof, together with suggestions of such measures as the commission may formulate and recommend for the consideration of the General Assembly.
AR Code § 26-25-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 25 - Levy of Taxes|§ 26-25-101. Limitation on counties

 It shall be unlawful for the county court to levy on the taxable property of the county in any one (1) year a greater percentage rate than is authorized in this section:   (1) For all county purposes, not exceeding five (5) mills on the dollar; and  (2) For paying indebtedness existing at the time of the adoption of the present Arkansas Constitution, not exceeding five (5) mills on the dollar.
AR Code § 26-25-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 25 - Levy of Taxes|§ 26-25-103. Basis of city and town levies

 All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the county clerk. They shall be collected in the same manner, and by the same person, that county taxes are collected.
AR Code § 26-25-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 25 - Levy of Taxes|§ 26-25-104. State levy in cities one mile from state line

 The rate of all taxes levied by the State of Arkansas, not including county, city, and other local tax levies, in cities and incorporated towns whose corporate limits on March 11, 1957, extend to within one (1) mile of the corporate limits of an Arkansas city which adjoins a city in another state and is separated therefrom only by a state line, shall be at the rate at which the tax is levied and collected in the Arkansas city which adjoins a city in another state and is separated therefrom only by a state line.
AR Code § 26-34-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 34 - General Provisions|§ 26-34-102. Ownership error in assessment

 It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
AR Code § 26-34-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 34 - General Provisions|§ 26-34-103. Liability of executor or administrator

 The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.
AR Code § 26-34-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 34 - General Provisions|§ 26-34-104. Attorney General to conduct suits

 All suits which may be brought under the provisions of this section and § 26-34-107 shall be conducted by the Attorney General as other suits brought in the name of the State of Arkansas.
AR Code § 26-34-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 34 - General Provisions|§ 26-34-105. Limitation of actions on tangible property taxes

 No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.
AR Code § 26-34-106 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 34 - General Provisions|§ 26-34-106. Limitation of actions on intangible property taxes

 No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.
AR Code § 26-34-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 34 - General Provisions|§ 26-34-107. No proceedings after payment except for fraud

 After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
AR Code § 26-54-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-101. Title

 This chapter shall be known and may be cited as the “Arkansas Corporate Franchise Tax Act of 1979”.
AR Code § 26-54-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-103. Effect upon prior rights, etc

 This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.
AR Code § 26-54-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-104. Annual franchise tax

 Unless exempted under § 26-54-105, every corporation shall file an annual franchise tax report and pay an annual franchise tax as follows:   (1)  (A) Each life, fire, accident, surety, liability, steam boiler, tornado, health, or other kind of insurance company of whatever nature, having an outstanding capital stock of less than five hundred thousand dollars ($500,000) shall pay three hundred dollars ($300).  (B) Each company having an outstanding capital stock of five hundred thousand dollars ($500,000) or more shall pay four hundred dollars ($400);    (2)  (A) Each legal reserve mutual insurance corporation having assets of less than one hundred million dollars ($100,000,000) shall pay three hundred dollars ($300).  (B) Each corporation having assets of one hundred million dollars ($100,000,000) or more shall pay four hundred dollars ($400);    (3) Each mutual assessment insurance corporation shall pay three hundred dollars ($300);  (4)  (A) Each mortgage loan corporation shall pay an amount equivalent to three-tenths of one percent (0.3%) of that proportion of the par value of its outstanding capital stock that its aggregate outstanding loans made in Arkansas bears to the total aggregate outstanding loans made in all states.  (B) No corporation shall pay an annual tax of less than three hundred dollars ($300);    (5) Each corporation, other than those in subdivisions (2)-(4) of this section, without authorized capital stock shall pay three hundred dollars ($300);  (6)  (A) Each corporation, other than those in subdivisions (1)-(5) of this section, shall pay an amount equivalent to three-tenths of one percent (0.3%) of that proportion of the par value of its outstanding capital stock that the value of its real and personal property in Arkansas bears to the total value of the real and personal property of the corporation.  (B) No corporation shall pay an annual tax of less than one hundred fifty dollars ($150);    (7) Each corporation actually and actively in the process of liquidation and which does not rent or lease its property but which retains its corporate charter or authority for the sole purpose of winding up its affairs shall pay an annual tax as provided in subdivision (6) of this section or an amount equivalent to three-tenths of one percent (0.3%) of the value of its real and tangible personal property in Arkansas, whichever is smaller, but in no instance shall the tax be less than one hundred fifty dollars ($150); and  (8) An organization formed pursuant to the Small Business Entity Tax Pass Through Act, § 4-32-101 et seq., shall pay the minimum franchise tax.
AR Code § 26-54-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-105. Franchise tax reports. [Effective until May 1, 2021.]

 “I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief.”
AR Code § 26-54-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-105. Franchise tax reports. [Effective May 1, 2021.]

 “I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief.”
AR Code § 26-54-108 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-108. Taxes and penalties as lien

 The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.
AR Code § 26-54-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-110. Dissolution or withdrawal by corporations. [Effective until May 1, 2021.]

 Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority which initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of State that the franchise tax due has been paid.
AR Code § 26-54-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-110. Dissolution or withdrawal by corporations. [Effective May 1, 2021.]

 Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority that initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of the Department of Finance and Administration that the franchise tax due has been paid.
AR Code § 26-54-115 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979|§ 26-54-115. Rules. [Effective May 1, 2021.]

 The Secretary of the Department of Finance and Administration may adopt rules to implement and administer this chapter.
AR Code § 26-59-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-101. Title

 This chapter may be cited as the “Estate Tax Law of Arkansas”.
AR Code § 26-59-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-102. Definitions

 As used in this chapter:   (1) “Decedent” includes the testator, intestate, grantor, bargainor, vendor, or donor;  (2) “Executor” means the executor, administrator, curator, fiduciary, or custodian of property of a decedent, or if there is no executor, administrator, curator, fiduciary, or custodian appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent;  (3) “Gross estate” means the gross estate as determined under the provisions of the applicable federal revenue act;  (4) “Net estate” means the net estate as determined under the provisions of the applicable federal revenue act;  (5) “Nonresident” means an individual or natural person domiciled without the State of Arkansas;  (6) “Person” means an individual, natural person, corporation, association, partnership, limited liability company, joint-stock company, business trust, and inter vivos trust;  (7) “Resident” means an individual or natural person domiciled in the State of Arkansas as provided by statute or otherwise;  (8) “Tangible personal property” means corporeal personal property, including money; and  (9) “Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner described in this chapter.
AR Code § 26-59-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-103. Chapter to remain in effect while United States Government imposes estate tax

 This chapter shall remain in force and effect so long as the United States Government retains in full force and effect, as a part of the revenue laws of the United States, the present federal estate tax, and this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. § 2011 [repealed] is repealed completely for the estates of decedents dying on or after January 1, 2005.
AR Code § 26-59-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-104. Federal rules of interpretation applicable

 When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.
AR Code § 26-59-105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-105. Administration and enforcement of chapter

 Except as otherwise provided in this chapter, the Secretary of the Department of Finance and Administration shall have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter.
AR Code § 26-59-109 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-109. Estate tax returns generally

 In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for “$3,500,000” the following amount: 2002 and 2003 $1,000,000 2004 1,500,000 2005 1,500,000 2006, 2007, and 2008 2,000,000 2009 and thereafter 3,500,000   Click to view table.
AR Code § 26-59-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-110. Estate tax returns — Contents

 The executor at such times and in such manner as may be required by rules made pursuant to law shall also file with the Secretary of the Department of Finance and Administration a return under oath, setting forth:   (1) A description and the value of the gross estate of the decedent at the time of the decedent's death, as defined in the applicable federal revenue act, or in case of the estate of a decedent who at the time of death was not domiciled in the United States, of that part of the decedent's gross estate situated in the United States;  (2) The deductions allowable under this chapter;  (3) The value of the net estate of the decedent as defined in this chapter;  (4) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a resident of the State of Arkansas as shall be located or situate, at the time of the decedent's death, without the State of Arkansas;  (5) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a nonresident of the State of Arkansas but a resident of the United States as shall be located or situate, at the time of the decedent's death, within the State of Arkansas;  (6) A description and the value of real property situate and personal property having an actual situs in this state and intangible personal property physically present within this state of the estate of a decedent who at the time of the decedent's death was not a resident of the United States; and  (7) The tax paid or payable thereon and the manner of computing the tax, or such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to determine and establish the correct tax.
AR Code § 26-59-112 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-112. Secretary to make return when no return filed

 If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.
AR Code § 26-59-117 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-117. Payment of tax — Executor's liability

 If any executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due the State of Arkansas under this chapter or obtained the release of the property from the lien of such tax, the executor shall become personally liable for the tax so due the state, or so much of the tax as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into the executor's hands, custody, or control.
AR Code § 26-59-118 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-118. Payment of tax — Executor's right to sell real estate

 Every executor shall have the same right and power to take possession of or sell, convey, and dispose of real estate as assets of the estate for payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent.
AR Code § 26-59-119 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 59 - Estate Taxes|§ 26-59-119. Executor — Notice of appointment

 The executor within two (2) months after the decedent's death or within a like period after qualifying as executor, shall give written notice of his or her qualification as executor to the Secretary of the Department of Finance and Administration.
AR Code § 26-60-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 60 - Real Property Transfer Tax|§ 26-60-101. Definition

 As used in this chapter, “consideration” means the amount of full actual consideration paid or to be paid for the property conveyed, including the amount of any purchase-money encumbrance executed by the purchaser.
AR Code § 26-60-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 60 - Real Property Transfer Tax|§ 26-60-102. Transfers to which chapter inapplicable

 The real property transfer tax imposed by this chapter shall not apply to a transfer of the following:   (1) A transfer to or from the United States, the State of Arkansas, or any of the instrumentalities, agencies, or political subdivisions of the United States or the State of Arkansas;  (2) Any instrument or writing given solely to secure a debt;  (3) Any instrument solely for the purpose of correcting or replacing an instrument that has been previously recorded with full payment of the tax having been paid at the time of the previous recordation;  (4) An instrument conveying land sold for delinquent taxes;  (5) An instrument conveying a leasehold interest in land only;  (6) An instrument, including a timber deed, that conveys or grants the right to remove timber from land if the instrument grants or conveys the right to remove the timber for a period of not to exceed twenty-four (24) months;  (7) An instrument given by one (1) party in a divorce action to the other party to the divorce action as a division of marital property whether by agreement or order of the court;  (8) An instrument given in a judicial proceeding or a nonjudicial proceeding under § 18-50-101 et seq. to enforce a security interest in real estate when the instrument transfers the property to the same person who is seeking to enforce the security interest;  (9) An instrument given to a secured party in lieu of or to avoid a judicial proceeding or a nonjudicial proceeding under § 18-50-101 et seq. to enforce a security interest in real estate;  (10) An instrument conveying a home financed by the Federal Housing Administration, the United States Department of Veterans Affairs, or the United States Department of Agriculture Rural Development, if the sale price of the home is sixty thousand dollars ($60,000) or less and the seller files with the county recorder of deeds a sworn statement by the buyer stating that neither the buyer nor the spouse of the buyer has owned a home within three (3) years of the date of closing and also stating the sale price of the home;  (11) An instrument conveying land between corporations, partnerships, limited liability companies, or other business entities or between a business entity and its shareholder, partner, or member incident to the organization, reorganization, merger, consolidation, capitalization, asset distribution, or liquidation of a corporation, partnership, limited liability company, or other business entity; and  (12) A beneficiary deed under § 18-12-608.
AR Code § 26-60-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 60 - Real Property Transfer Tax|§ 26-60-103. Enforcement by Secretary of the Department of Finance and Administration

 The enforcement of the provisions of this chapter shall be the responsibility of the Secretary of the Department of Finance and Administration under rules to be promulgated by the secretary.