reglab/housing_qa huggingface dataset:
AR Code § 26-3-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 2 - Taxable Property|§ 26-3-203. Mobile homes and manufactured homes

 (a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.  (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.  (c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.
AR Code § 26-3-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 2 - Taxable Property|§ 26-3-204. Federal lands sold by state

 (a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately after sale. These lands shall not be sold for taxes until the purchase money shall be fully paid, but shall be returned delinquent as other lands, and the personal property of the purchaser shall be subject to sale to pay the taxes thereon.  (b) Until the payment of taxes or the collection thereof from the personal property, these lands shall be continued on the tax books and the taxes of each year charged thereon and added to the tax and penalty due when they became delinquent until payment is made or the lands are resold by the proper officer or authority pursuant to the laws in force for the sale of these lands.
AR Code § 26-3-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 2 - Taxable Property|§ 26-3-205. Timber rights

 (a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.  (b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.
AR Code § 26-3-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 2 - Taxable Property|§ 26-3-206. Property used for other than church purposes — Exemption

 (a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes other than church purposes, shall be listed for assessment. The ad valorem tax shall be paid thereon at the same rate and at the time and in the same manner provided by law for any other property owner.  (b) However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax.
AR Code § 26-3-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 3 - Exemptions from Taxation|§ 26-3-302. Intangible personalty

 (a) All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the state.  (b) Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a specific location one (1) or more structures or fixtures and the value associated with the permit or license to place, operate, or maintain at a specific location the structures or fixtures.  (c) The exemption provided in this section applies with respect to the assessment and taxation of intangible personal property on and after January 1, 1976, and ad valorem taxes shall not be assessed or collected on intangible personal property for any period after January 1, 1976.
AR Code § 26-3-303 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 3 - Exemptions from Taxation|§ 26-3-303. Parsonages

 Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.
AR Code § 26-3-304 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 3 - Exemptions from Taxation|§ 26-3-304. Textile mills

 (a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or other fiber goods in any manner for a period of seven (7) years, all such capital being exempted from the provisions of all general taxation and assessment statutes and laws in this state which would otherwise be applicable for the period of seven (7) years.  (b) No taxes shall be assessed, levied upon, or collected on property used exclusively in the business of manufacturing textile goods in a textile mill located in this state for a period of seven (7) years after the location of a mill in this state.
AR Code § 26-3-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 3 - Exemptions from Taxation|§ 26-3-305. Nonprofit waterworks

 Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
AR Code § 26-3-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 3 - Exemptions from Taxation|§ 26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation

 (a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.  (b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
AR Code § 26-3-311 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 1 - General Provisions|Chapter 3 - Property Subject to Taxation and Exemptions|Subchapter 3 - Exemptions from Taxation|§ 26-3-311. Motor vehicles leased by municipalities

 A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.
AR Code § 26-17-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 2 - Staff Personnel|§ 26-17-201. Authority to employ

 The Secretary of the Department of Finance and Administration shall employ such clerical and legal assistants as he or she may deem necessary for the proper function of the Revenue Division of the Department of Finance and Administration.
AR Code § 26-17-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 2 - Staff Personnel|§ 26-17-203. Field auditors

 It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications:   (1) That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twenty-four (24) hours of accounting. Accounting experience may be substituted for part or all of the basic requirement;  (2) That he or she is of good moral character and bears a good reputation for honesty and trustworthiness;  (3) That he or she is in a good state of physical health that will enable him or her to properly discharge his or her duties;  (4) That he or she has a valid Arkansas driver's license and is in good standing with the Office of Driver Services.
AR Code § 26-17-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 2 - Staff Personnel|§ 26-17-204. Bond

 All deputy commissioners and other employees of the Revenue Division of the Department of Finance and Administration collecting or handling funds shall be placed under bond, premium on which shall be paid by the state upon vouchers issued by the Secretary of the Department of Finance and Administration payable out of funds appropriated for that purpose.
AR Code § 26-17-301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 3 - Powers and Duties|§ 26-17-301. Performance required

 All of the employees of the Revenue Division of the Department of Finance and Administration shall perform such duties and respond to such directions as the Secretary of the Department of Finance and Administration from time to time may enjoin.
AR Code § 26-17-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 3 - Powers and Duties|§ 26-17-302. Motor vehicle license fees

 The Secretary of the Department of Finance and Administration shall collect the motor vehicle license fees prescribed by law, and he or she is empowered to make and enforce the necessary rules to ensure those collections.
AR Code § 26-17-303 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 3 - Powers and Duties|§ 26-17-303. Petroleum products

 Inspection of petroleum oils and products required to be made by law shall devolve on the Secretary of the Department of Finance and Administration who shall collect the fees therefor provided by law.
AR Code § 26-17-402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 4 - Reciprocal Pacts and Agreements|§ 26-17-402. Authority to enter agreements

 The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of public and private records, documents, books, and all other matters relative to taxes in which any state may be interested if the state or United States Government is a party to such an agreement or pact.
AR Code § 26-17-404 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 4 - Reciprocal Pacts and Agreements|§ 26-17-404. Violations

 Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating provisions of this subchapter and shall be punished as provided in this subchapter.
AR Code § 26-17-502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 5 - Collection of Revenues|§ 26-17-502. Duty to remit revenues

 The Secretary of the Department of Finance and Administration shall turn over to the Treasurer of State all revenues that may come into his or her possession or into the possession of any of his or her deputies, promptly on the day the funds reach his or her office unless received after the office of the Treasurer of State shall have closed for the day, in which event the funds shall be turned over to the Treasurer of State on the first day the Treasurer of State's office is open after the funds are received at the office of the secretary.
AR Code § 26-17-503 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 17 - Revenue Division|Subchapter 5 - Collection of Revenues|§ 26-17-503. Daily remittance

 All collectors and field inspectors shall daily report and remit to the Secretary of the Department of Finance and Administration all collections made by them.
AR Code § 26-18-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 1 - General Provisions|§ 26-18-101. Title

 This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
AR Code § 26-18-102 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 1 - General Provisions|§ 26-18-102. Purpose

 The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:   (1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;  (2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.;  (3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;  (4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;  (5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;  (6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;  (7) Boxing and Wrestling Exhibitions, §§ 17-22-201 — 17-22-205 and § 17-22-301 et seq.; and  (8) Ad valorem taxes collected pursuant to § 26-26-1614.
AR Code § 26-18-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 1 - General Provisions|§ 26-18-103. Construction

 Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.
AR Code § 26-18-202 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-202. Failure to pay or file return

 Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.
AR Code § 26-18-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-203. False or fraudulent reports, etc

 Any taxpayer required to make, render, sign, or verify any report, return, statement, claim, application, or other instrument required by this subchapter or by any state tax law who, with intent to defeat or evade the assessment or levy of the tax or to obtain any permit or license, makes a false or fraudulent return, statement, report, claim, invoice, application, or other instrument, or any tax return preparer or other person who aids or abets another in filing a false or fraudulent report or statement, is guilty of a Class D felony.
AR Code § 26-18-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-204. False answers to questions or affidavits

 Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who makes or presents any false affidavit concerning any list, schedule, statement, report, or return, or for any other purpose, filed with the secretary or required to be filed by any state tax law, shall be guilty of a Class D felony.
AR Code § 26-18-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-205. Failure to obey summons

 Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers shall be guilty of a Class D felony.
AR Code § 26-18-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-206. Conduct of business without license

 Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation.
AR Code § 26-18-207 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-207. Continuance of business after forfeiture of bond

 Any person who, after the forefeiture by the Secretary of the Department of Finance and Administration of any bond posted by him or her, continues or attempts to continue in the business or activities for which the bond was required to be posted, without having the bond reinstated or without making a new bond, is guilty of a Class D felony. Each day of continuing or conducting business or activities is a separate violation.
AR Code § 26-18-209 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-209. Evading or defeating tax — Accomplice liability

 Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.
AR Code § 26-18-210 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-210. Prosecutions — Where permitted

 Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.
AR Code § 26-18-211 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-211. Failure to correct noncompliance after notification

 If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return or the inclusion of incorrect information and he or she continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
AR Code § 26-18-212 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 2 - Penalties and Offenses|§ 26-18-212. Failure to file a return after notification

 If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
AR Code § 26-18-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 3 - Administration Generally|§ 26-18-308. Disposition of revenues

 All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, § 19-5-101 et seq.
AR Code § 26-18-309 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 2 - Administration of State Taxes|Chapter 18 - State Tax Procedure Generally|Subchapter 3 - Administration Generally|§ 26-18-309. Defense of secretary in civil suits

 When the Secretary of the Department of Finance and Administration is a defendant in a civil suit which seeks to recover damages from him or her personally resulting from any action taken by the secretary in his or her official capacity, the Attorney General of this state shall provide the defense for the secretary.