reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 26-21-109 - Customer refund procedures

(a)
(1)
A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller.
(2)
The written notice to the seller required in subdivision (a)(1) of this section must contain the information necessary to determine the validity of the request.
(b)
In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if in the collection of the sales or use taxes, the seller:
(1)
Uses either a certified service provider or a certified automated system, including a certified proprietary system, that is certified by the State of Arkansas; and
(2)
Has remitted to the Department of Finance and Administration all taxes collected less any deductions, credits, or collection allowances.
Acts 2005, No. 2163, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 26-21-110 - Amnesty for registration

(a)
The Secretary of the Department of Finance and Administration shall provide amnesty for uncollected or unpaid sales or use tax to a seller that registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the terms of the agreement, provided that the seller was not registered to collect sales and use tax in the State of Arkansas in the twelve-month period preceding the effective date of the state's participation in the agreement.
(b)
The amnesty shall preclude assessment for uncollected or unpaid sales or use tax, penalty, and interest for sales made during the period that the seller was not registered in the state, provided registration occurs within twelve (12) months of the date the state is found to be in compliance with the agreement.
(c)
The amnesty shall not be available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes.
(d)
The amnesty shall not be available for sales or use taxes already paid or remitted to the Department of Finance and Administration or to taxes collected by the seller.
(e)
The amnesty shall be fully effective, absent the seller's fraud or intentional misrepresentations of a material fact, so long as the seller continues its Arkansas sales and use tax registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six (36) months from the date amnesty was awarded.
(f)
The amnesty shall be applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a purchaser.
(g)
The secretary shall also provide amnesty to a seller for uncollected or unpaid sales or use tax if:
(1)
The seller was already registered with the agreement at the time Arkansas became a full member of the agreement; and
(2)
The seller was not registered to collect sales and use tax in Arkansas in the twelve-month period preceding the effective date of Arkansas's full membership in the agreement.
Amended by Act 2019, No. 910,§ 3678, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3677, eff. 7/1/2019.
Acts 2005, No. 2163, § 1; 2007, No. 181, § 8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 26-21-111 - Certification and payment of service providers and automated systems

(a)
The Secretary of the Department of Finance and Administration may:
(1)
Certify service providers and automated systems to aid in the administration of sales and use tax collections; and
(2)
Provide a monetary allowance to the certified service providers, certified automated systems, and to sellers that do not have a requirement to register to collect the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., or the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq.
(b)
(1)
A certified service provider or model 2 seller using a certified automated system is not liable to the State of Arkansas or its local jurisdictions for charging and collecting the incorrect amount of sales or use tax.
(2)
The relief from liability provided in this section is not available to a certified service provider or model 2 seller that has incorrectly classified an item or transaction into a product category certified by the state.
(3)
(A)
If the Department of Finance and Administration determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification.
(B)
The certified service provider or model 2 seller shall have ten (10) days to revise the classification after receipt of the notice.
(C)
Upon the expiration of ten (10) days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use tax due.
(c)
A certified service provider has the same relief from liability as sellers provided in §
26-21-107
.
Amended by Act 2019, No. 910,§ 3679, eff. 7/1/2019.
Acts 2005, No. 2163, § 1; 2007, No. 181, § 9; 2011, No. 291, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 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.
Acts 2005, No. 2163, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 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.
Amended by Act 2019, No. 910,§ 3680, eff. 7/1/2019.
Acts 2005, No. 2163, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 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.
Amended by Act 2019, No. 910,§ 3681, eff. 7/1/2019.
Acts 2005, No. 2163, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115) › Section 26-21-115 - Confidentiality and privacy protections with respect to model 1 sellers - Definitions

(a)
The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers.
(b)
As used in this section:
(1)
"Anonymous data" means information that does not identify a person;
(2)
"Confidential taxpayer information" means all information that is protected under Arkansas's laws, rules, and privileges; and
(3)
"Personally identifiable information" means information that identifies a person.
(c)
With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.
(d)
When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, the personally identifiable information shall no longer be retained by the Department of Finance and Administration.
(e)
When personally identifiable information regarding an individual is retained, the department shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information.
(f)
If anyone other than the state or a person authorized by this state's law or the agreement seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual indentified in the personally identifiable information of the request shall be made.
(g)
The privacy policy in this section is subject to enforcement in the same manner as set out in §
26-18-303
.
(h)
All laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding.
Amended by Act 2019, No. 315,§ 2949, eff. 7/24/2019.
Acts 2011, No. 291, § 8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 23 - TAXPAYERS (§§ 26-23-201 — 26-23-205) › Subchapter 2 - ARKANSAS PROPERTY TAXPAYER BILL OF RIGHTS (§§ 26-23-201 — 26-23-205) › Section 26-23-201 - Title

This act shall be referred to as the "Arkansas Property Taxpayer Bill of Rights".
Acts 1999, No. 572, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 23 - TAXPAYERS (§§ 26-23-201 — 26-23-205) › Subchapter 2 - ARKANSAS PROPERTY TAXPAYER BILL OF RIGHTS (§§ 26-23-201 — 26-23-205) › Section 26-23-202 - Purpose

(a)
It is the intent of this act that the following objectives shall apply to the operation of the property tax system for Arkansas taxpayers:
(1)
To be taxed fairly and assessed equitably throughout the state;
(2)
To have access to information concerning how the system of property taxation works and how their tax dollars are spent;
(3)
To participate in the determination of tax rates or millage rates levied in local taxing units;
(4)
To receive fair and courteous treatment throughout the property tax system;
(5)
To review the reassessments and methodology used in determining the value of their properties and that of comparable properties;
(6)
To receive a prompt response by government officials to inquiries regarding the value of their properties;
(7)
To require government officials or others responsible for the valuation of property to review and correct any measurement error to the nearest foot, clerical error, or other technical error which occurred in the valuation of their properties;
(8)
To be sent a notice setting forth the following:
(A)
The amount of any change in the value of their properties;
(B)
The right of the taxpayer to appeal such a change; and
(C)
The procedures which must be followed on appeal, including the name, title, address, and telephone number of the secretary of the county equalization board to whom the appeal and any supporting documentation should be directed, the deadline for requesting a hearing, and the proof required for adjustment of value;
(9)
To complete all steps in the appeal process before paying any disputed taxes;
(10)
To receive written notification of the outcome of any appeal; and
(11)
To recover any overpayment of taxes resulting from erroneous assessments within three (3) years after payment.
(b)
The rights enumerated in subsection (a) of this section shall be prominently displayed in each county assessor's and county collector's office in Arkansas.
(c)
(1)
The provisions of subsections (a) and (b) of this section are goals and objectives only and no person or entity shall have a civil cause of action for any alleged breach or violation of any of these goals and objectives.
(2)
However, subdivision (c)(1) of this section shall not be interpreted or construed to limit the rights of any taxpayer under any other law of this state.
Acts 1999, No. 572, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 23 - TAXPAYERS (§§ 26-23-201 — 26-23-205) › Subchapter 2 - ARKANSAS PROPERTY TAXPAYER BILL OF RIGHTS (§§ 26-23-201 — 26-23-205) › Section 26-23-203 - Notice procedures

The following procedures shall be employed to ensure taxpayers receive adequate notice of value changes:
(1)
(A)
Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed.
(B)
Original valuations of newly discovered and newly constructed real property shall be completed no later than July 1 of each assessment year;
(2)
(A)
Notice of value changes shall be sent to affected property owners no later than ten (10) business days after July 1 of the assessment year.
(B)
The notice of value changes shall include:
(i)
The previous year's full and assessed value, the reassessed full and assessed value, or the new full and assessed value resulting from an original assessment of newly discovered and newly constructed property;
(ii)
The time period for meeting with the county assessor or his or her representative to review the new valuation of the taxpayer's property;
(iii)
A statement that property owners have the right to appeal the new valuation to the county equalization board;
(iv)
The deadline to petition the county equalization board to conduct a hearing to review the contested assessment; and
(v)
A summary of laws relating to the criteria established by the Supreme Court to uphold an assessment determination by the county equalization board; and
(3)
(A)
Property owners shall have the right to have a meeting with the county assessor or his or her representative for a change in value before petitioning the county equalization board for a hearing.
(B)
In order to accommodate property owners, the county assessor or his or her representative shall conduct the informal hearings required by this section after normal business hours at least one (1) day per week.
Acts 1999, No. 572, § 3; 2009, No. 278, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 23 - TAXPAYERS (§§ 26-23-201 — 26-23-205) › Subchapter 2 - ARKANSAS PROPERTY TAXPAYER BILL OF RIGHTS (§§ 26-23-201 — 26-23-205) › Section 26-23-204 - Tax bill information

In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:
(1)
The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed;
(2)
The millage rate levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents;
(3)
The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy;
(4)
The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed; and
(5)
The internet address for the county's official website.
Amended by Act 2017, No. 514,§ 1, eff. for tax years beginning on or after January 1, 2017.
Acts 1999, No. 572, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 23 - TAXPAYERS (§§ 26-23-201 — 26-23-205) › Subchapter 2 - ARKANSAS PROPERTY TAXPAYER BILL OF RIGHTS (§§ 26-23-201 — 26-23-205) › Section 26-23-205 - Taxpayer notice

(a)
A county collector shall send a property taxpayer a yearly notice concerning his or her rights under the provisions of Arkansas Constitution, Amendment 79, containing the following:
(1)
A statement that the assessed value of a homestead used as a principal place of residence and owned by a taxpayer who is disabled or sixty-five (65) years of age or older shall be the lower of the assessed value at the time the taxpayer qualified for the property tax relief under Arkansas Constitution, Amendment 79, or a later assessed value; and
(2)
The county assessor's contact information.
(b)
The yearly notice required in subsection (a) of this section may be sent with the taxpayer's tax statement or by separate first-class mail.
Acts 2007, No. 467, § 1; 2009, No. 151, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Amended by Act 2019, No. 315,§ 2951, eff. 7/24/2019.
Amended by Act 2019, No. 315,§ 2950, eff. 7/24/2019.
Acts 1959, No. 245, § 1; 1961, No. 129, § 8; A.S.A. 1947, § 84-114; Acts 2009, No. 218, § 1; 2009, No. 951, §§ 1, 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103; Acts 1999, No. 228, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1975, No. 175, § 1; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-104 - Basis of valuation

(a)
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to file with the county judge, county clerk, and county assessor of each county not later than ten (10) days before the time for the beginning of the assessment of property by the county assessors a certificate showing the percentage of true and full market or actual value that it has used, or will use, in valuing for taxation for that year the property the commission is required to assess.
(b)
It shall be the duty of the county assessors and county equalization boards and county judges to adopt the same basis of valuation of property in their counties for the purpose of taxation as that certified by the commission.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-106 - Opinions of commission

(a)
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to answer all questions that may arise in the construction of any statute affecting the assessment, equalization, or collection of taxes, in accordance with the advice and opinion of the Attorney General.
(b)
Such opinion and the rules, regulations, orders, and instructions of the commission prescribed and issued in conformity therewith shall be binding upon all officers, who shall faithfully observe and obey the same unless and until they are reversed, annulled, or modified by a court of competent jurisdiction.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; Acts 1951, No. 155, § 2; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Amended by Act 2019, No. 315,§ 2952, eff. 7/24/2019.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-112 - Witnesses

(a)
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to summon witnesses to appear, give testimony, and produce records, books, papers, documents, and all other information of any kind or character required relating to any matter which the commission shall have authority to investigate and determine.
(b)
(1)
(A)
Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or
(B)
The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded.
(2)
In either case, the subpoenas must be served at least five (5) days previously to the day named therein for the appearance of the witness.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-114 - Appointment of agents - Penalty for disclosing information

(a)
(1)
For the purpose of making any investigation of any company, firm, corporation, person, association, copartnership, or public utility, subject to the provisions of the laws which the Arkansas Public Service Commission is required to administer, the commission may appoint, by an order in writing, an agent whose duties shall be prescribed in that order.
(2)
In the discharge of his or her duties, the agent shall have every power of an inquisitorial nature granted by the law to the commission and the same powers as a notary public, with regard to the taking of depositions; and all powers given by law to a notary public relative to deposition are given to the agent.
(b)
Except in his or her report to the commission, or when called on to testify in any court or proceedings, any agent who shall divulge any information acquired by him or her in respect to the transactions, property, or business of any company, firm, or corporation, person, association, copartnership, or public utility, while acting or claiming to act under such order, shall be fined not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) and shall thereafter be disqualified from acting as agent or in any other capacity under appointment or employment of the commission.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-115 - Investigation by agents

(a)
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to conduct any number of investigations, contemporaneously, through different agents, and may delegate to any agent the taking of all testimony bearing upon any investigation or hearing.
(b)
The decision of the commission shall be based upon its examination of all testimony and records.
(c)
The recommendations made by an agent shall be advisory only and shall not preclude the taking of further testimony nor further investigation, if the commission so orders.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-118 - Meetings of assessors

(a)
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to call a group meeting of two (2) or more county assessors at such time and place as it may designate, due notice of which shall be given by the commission.
(b)
(1)
For attending these meetings, county assessors shall receive no compensation but shall be reimbursed for their actual and necessary expenses in attending the meeting, including only the fare necessarily spent in going to and returning from the place of the meeting.
(2)
When such claims are verified by oath and approved by the commission or any member thereof, they shall be presented to the county court which shall make an order showing the amount due and directing the county clerk to draw his or her warrant on the county treasurer to be paid out of any general funds belonging to the county.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 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.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-121 - Annual report

(a)
(1)
By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall:
(A)
Be in tabular form;
(B)
Be organized by county and category;
(C)
Show all the taxable property in the state, including without limitation the assessed value and other ad valorem information; and
(D)
Disclose and describe:
(i)
Any new guidelines the division has issued to educate or guide county assessors regarding the assessment of property; and
(ii)
Any updates or changes to a division guideline that is at least ten (10) years old.
(2)
The written report required under subdivision (a)(1) of this section may include suggestions by the division for changes in law that the division recommends for the consideration of the General Assembly.
(b)
A guideline required to be included in the written report required under subdivision (a)(1) of this section shall not take effect before the division reports the guideline to the Legislative Council under subdivision (a)(1)(D) of this section.
Amended by Act 2021, No. 823,§ 2, eff. 7/28/2021.
Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-122 - Appearance of witnesses

(a)
(1)
In case any witness who has been summoned to testify before the Arkansas Public Service Commission shall fail or refuse to testify to or make answer to any material question relating to any matter under investigation or to produce any records, books, papers, or other documents in his or her custody or control when required to do so, any circuit court, or any circuit judge thereof, upon application of any member of the commission, shall issue an attachment for the witness and compel him or her to comply with the summons and to attend before the commission and produce the books, documents, papers, or records and give testimony upon matters about which he or she may be lawfully interrogated.
(2)
The circuit court, or circuit judge thereof, may punish a witness for contempt as in the case of disobedience of a like subpoena issued from the circuit court for the refusal to testify in any cases pending therein.
(b)
(1)
No witness shall be excused from attending or testifying or from producing books, papers, records, accounts, and other documents before the commission, or in obedience to its subpoena, on the ground or for the reason that the testimony, documentary or otherwise, required of him or her may tend to incriminate him or her or subject him or her to a penalty or forfeiture.
(2)
No person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he or she may testify or produce evidence, documentary or otherwise, before the commission, or in obedience to its subpoena. However, no person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.
(c)
(1)
Every witness who shall appear before the commission by its order shall receive for his or her attendance the fees and mileage allowed by law for witnesses in civil cases in circuit courts, which shall be audited and paid by the state in the same manner as other expenses of the commission are audited and paid, upon the presentation of the proper voucher sworn to by the witness and approved by the commission or the chair thereof.
(2)
Witnesses summoned at the instance of parties other than the commission shall be paid by the party causing the witnesses to be summoned.
Acts 1927, No. 129, §§ 26-28; Pope's Dig., §§ 2052-2054; A.S.A. 1947, §§ 84-104 -- 84-106.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 24 - ARKANSAS PUBLIC SERVICE COMMISSION (§§ 26-24-101 — 26-24-123) › Section 26-24-123 - Appeal of actions or orders

(a)
Any taxpayer aggrieved by the action or order of the Arkansas Public Service Commission respecting the assessment or equalization of property shall have the right of appeal to the circuit court and thence to the Supreme Court.
(b)
(1)
All appeals from the commission involving the assessment or equalization of property locally assessed may be either to the circuit court of the county where the property is located or the Pulaski County Circuit Court.
(2)
All appeals involving the assessment or equalization of property, the original assessment of which has been fixed by the commission, shall be to the Pulaski County Circuit Court.
(c)
All appeals shall be taken within thirty (30) days from the date of the action or order appealed from by filing a written notice with the commission and shall be tried de novo.
(d)
No appeal shall lie from the action or order of the commission on original assessments unless the property owner shall have first exhausted his or her remedy before the commission by way of petition for review.
Acts 1949, No. 191, § 8; 1953, No. 388, § 3; A.S.A. 1947, § 84-115; Acts 2009, No. 218, § 2; 2009, No. 951, §§ 1, 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 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.
Acts 1883, No. 114, § 8, p. 199; C. & M. Dig., § 9863; Pope's Dig., § 13611; A.S.A. 1947, § 84-302.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 26-25-102 - Limitation on cities and towns

(a)
The amount of taxes which may be levied for general purposes in any one (1) year by the constituted authorities of any city or town under the provisions of Arkansas Constitution, Article 12, § 4, may equal, but not exceed, the maximum amount of levy at any time fixed under Arkansas Constitution, Article 12, § 4.
(b)
This limitation shall not be construed to prohibit assessments on property adjacent to local improvements made in any city or town for the purpose of paying the costs and damages occasioned thereby.
Acts 1883, No. 114, § 10, p. 199; C. & M. Dig., § 9864; Pope's Dig., § 13612; Acts 1963, No. 480, § 1; A.S.A. 1947, § 84-303.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 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.
Acts 1883, No. 114, § 11, p. 199; C. &. M. Dig., § 9865; Pope's Dig., § 13613; A.S.A. 1947, § 84-304.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 25 - LEVY OF TAXES (§§ 26-25-101 — 26-25-108) › Section 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.
Acts 1957, No. 201, § 1; A.S.A. 1947, § 84-307.