reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-105 - Failure, refusal, etc., to make report or pay tax - Penalties, interest - Attorney's fees

(a)
Once an alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels has become liable to file a report with the Secretary of the Department of Finance and Administration, he or she must continue to file a report, even though no tax is due, until such time as he or she notifies the secretary in writing that he or she is no longer liable for those reports.
(b)
(1)
Any alternative fuels supplier, user, interstate user, or IFTA carrier user of alternative fuels who fails, neglects, or refuses to make any report required by this chapter or to pay any tax levied at the time and in the manner required in this chapter in addition to any other penalty provided in this chapter shall be liable for the amount of the tax due, together with a penalty of twenty percent (20%) or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of ten percent (10%) per annum from the date due until paid.
(2)
If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall be imposed and collected as attorney's fees.
Amended by Act 2019, No. 910,§ 4304, eff. 7/1/2019.
Acts 1993, No. 1119, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-106 - False or fraudulent reports - Fraudulent avoidance of tax - Penalty

Any person who makes a false or fraudulent report hereunder or who fraudulently attempts to avoid the payment of the tax herein levied on any alternative fuels shall be guilty of a misdemeanor and upon conviction shall be fined not less than two hundred dollars ($200) nor more than one thousand dollars ($1,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both so fined and imprisoned.
Acts 1993, No. 1119, § 6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-107 - Assessment of delinquent tax - Time limitations

No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.
Acts 1993, No. 1119, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-108 - Conflicts with Arkansas Tax Procedure Act

The provisions of the Arkansas Tax Procedure Act, §
26-18-101
et seq., shall be read in pari materia with this chapter, and in the event of any conflict with the Arkansas Tax Procedure Act, §
26-18-101
et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, §
26-18-101
et seq., shall control.
Acts 1993, No. 1119, § 24.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-109 - Disposition of revenue

(a)
All of the taxes, fees, penalties, and interest collected under the provisions of this chapter shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund as provided in the Revenue Stabilization Law, §
19-5-101
et seq., the Treasurer of State shall transfer on the last business day of each month:
(1)
Fifteen percent (15%) of the amount thereof to the County Aid Fund;
(2)
Fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and
(3)
Seventy percent (70%) of the amount thereof to the State Highway and Transportation Department Fund.
(b)
The funds shall be further disbursed in the same manner and used for the same purposes as set out in the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq.
Acts 1993, No. 1119, § 8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-110 - Conflicts with other laws

All laws and parts of laws in conflict with this chapter are hereby repealed, provided that nothing in this chapter is intended to nor shall it abrogate any of the provisions of the Motor Fuel Tax Law, §
26-55-201
et seq., nor shall it abrogate any of the provisions of the Special Motor Fuels Tax Law, §
26-56-101
et seq., which provisions apply to the taxation of motor fuels, distillate special fuel, and liquefied gas special fuels, it being the intent of this chapter that such fuels continue to be taxed in accordance with those tax laws and not in accordance with this chapter.
Acts 1993, No. 1119, § 25.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-62-101 — 26-62-111) › Section 26-62-111 - Audits

In all audits conducted by the Arkansas Department of Transportation under this chapter, the Arkansas Department of Transportation may call upon the Secretary of the Department of Finance and Administration for assistance.
Amended by Act 2019, No. 910,§ 4305, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 303, eff. 8/1/2017.
Acts 1993, No. 1119, § 23.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-202 - Collection and payment of tax

(a)
The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when:
(1)
Delivered into the fuel supply tanks of a motor vehicle;
(2)
Sold to a dealer or user; or
(3)
Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3).
(b)
The tax levied by this chapter shall be paid by an interstate user who uses alternative fuels in this state as provided by §§
26-62-209
and
26-62-211
.
(c)
The tax levied by this chapter shall be paid by any person who uses alternative fuels in this state on which the tax levied in this chapter has not been paid in accordance with the provisions of §
26-62-209
or §
26-62-211
.
(d)
The tax levied by this chapter shall be paid by an IFTA carrier user who uses alternative fuels in this state as provided by §
26-62-209
.
Amended by Act 2019, No. 315,§ 3051, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4309, eff. 7/1/2019.
Acts 1993, No. 1119, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-203 - Separate meters for taxable natural gas fuels and residential or other tax-free natural gas

(a)
No user, including an alternative fuels supplier of natural gas fuels, who utilizes natural gas for residential or other tax-free purposes, shall use such natural gas fuels in motor vehicles unless such natural gas fuels are removed through a separate meter installed by the alternative fuels supplier for such purposes.
(b)
All alternative fuels suppliers shall monitor such separate meters for billing and taxation purposes.
(c)
(1)
Such users shall be licensed and bonded only if required by §
26-62-204
but shall remit all taxes to the alternative fuels supplier upon billing by that supplier, which supplier shall further remit such taxes to the Secretary of the Department of Finance and Administration as provided in §
26-62-206
.
(2)
Such user, however, at the time of the installation of the separate meter shall report to the secretary the:
(A)
Number of vehicles;
(B)
Models and makes;
(C)
License numbers;
(D)
Vehicle identification numbers; and
(E)
Any other information required by the secretary pursuant to rules of the secretary.
Amended by Act 2019, No. 315,§ 3052, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4312, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4311, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4310, eff. 7/1/2019.
Acts 1993, No. 1119, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-205 - Sales tickets

(a)
(1)
Each alternative fuels supplier shall have available a sufficient number of sales tickets prepared in triplicate to cover sales of alternative fuels under the provisions of this chapter.
(2)
The forms for sales tickets shall be numbered and prepared with blank spaces for:
(A)
The name and address of the alternative fuels supplier;
(B)
The name and address of the purchaser;
(C)
The date of the purchase;
(D)
The number of gallons equivalent purchased;
(E)
The total cost of alternative fuels purchased including taxes; and
(F)
Such other information as the Secretary of the Department of Finance and Administration may require.
(b)
(1)
The sales tickets shall be issued in triplicate by the alternative fuels supplier and shall be signed by the alternative fuels supplier or his or her authorized agent, and the original and one (1) copy shall be given to the purchaser.
(2)
The remaining copy shall be retained by the alternative fuels supplier as a record for a period of at least three (3) years, during which period it shall be subject to inspection by the secretary or his or her representative at all reasonable times.
(c)
The sales tickets as described in subsections (a) and (b) of this section shall be the only evidence accepted for tax credit by the secretary under the provisions of §
26-62-209
.
(d)
Any licensed alternative fuels supplier or agent or employee of the alternative fuels supplier who issues any sales ticket or invoice to any user showing that the user has purchased a quantity of alternative fuels from the alternative fuels supplier, agent, or employee when, in fact, the user has not purchased alternative fuels or has purchased less alternative fuels than the sales ticket or invoice shows shall be guilty of a violation and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
(e)
(1)
The secretary, in consultation with the Director of State Highways and Transportation shall promulgate rules regarding an alternative to the required usage of sales tickets for all sales of natural gas fuels made by alternative fuels suppliers by separate meter as provided in §
26-62-203
.
(2)
It is the intent of this directive that if a user, other than an interstate user or IFTA carrier user, receives natural gas fuels through a separate meter, there shall be no sales ticket requirement.
Amended by Act 2019, No. 315,§ 3053, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4322, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4321, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4320, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4319, eff. 7/1/2019.
Acts 1993, No. 1119, § 13; 2005, No. 1994, § 180; 2007, No. 827, § 234.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-206 - Alternative fuels suppliers' and users' reports - Computation and remittance of tax

(a)
(1)
Every alternative fuels supplier on or before the twenty-fifth day of each calendar month shall file with the Secretary of the Department of Finance and Administration on forms prescribed by the secretary a report accounting for the alternative fuels taxable under this chapter during the preceding month and shall remit all taxes as reflected by the report to the secretary at the time of filing such report.
(2)
The alternative fuels supplier shall file supporting documents necessary to assure accurate reporting. The reports shall include the following:
(A)
An itemized statement of the number of equivalent gallons of alternative fuels sold and delivered into the fuel supply tanks of motor vehicles during the next preceding calendar month by the alternative fuels supplier;
(B)
An itemized statement of the number of gallons equivalent of alternative fuels delivered into the fuel supply tanks of motor vehicles owned, leased, or operated by the alternative fuels supplier during the next preceding calendar month by the alternative fuels supplier;
(C)
An itemized statement of the number of gallons equivalent of alternative fuels sold through separate meter to a user for the fueling of motor vehicles during the next preceding calendar month by the supplier; and
(D)
Such other documents as the secretary requires.
(b)
Every interstate user and IFTA carrier user, on or before the twenty-fifth day of the month following the end of each calendar quarter, shall file with the secretary on forms prescribed by the secretary an itemized report showing the quantities of alternative fuels purchased and used in this state during the preceding calendar quarter, together with payments of the tax due thereon.
Amended by Act 2019, No. 910,§ 4325, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4324, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4323, eff. 7/1/2019.
Acts 1993, No. 1119, § 14.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-208 - Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest

(a)
Any alternative fuels supplier, user, interstate user, or IFTA carrier user who fails to keep the records, issue the invoices, or file the reports required by this chapter shall be prima facie presumed to have sold, delivered, or used for taxable purposes all alternative fuels shown by a verified audit by the Arkansas Department of Transportation, the Secretary of the Department of Finance and Administration, or any authorized representative.
(b)
(1)
The secretary is authorized to fix or establish the amount of taxes, penalties, and interest due the State of Arkansas from any record or information available to the secretary, or to the Arkansas Department of Transportation, and if the tax claim as developed from that procedure is not paid, the claim and any audit made by the Arkansas Department of Transportation, the secretary, or an authorized representative, or any report filed by such alternative fuels supplier, user, interstate user, or IFTA carrier user shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit.
(2)
However, the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the alternative fuels supplier, user, interstate user, or IFTA carrier user.
Amended by Act 2019, No. 910,§ 4330, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4329, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 304, eff. 8/1/2017.
Acts 1993, No. 1119, § 16.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-212 - Power to stop, investigate, and impound vehicles - Assessment of tax

(a)
In order to enforce the provisions of this chapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with alternative fuels for the purpose of examining the invoices or other documents required by this chapter, or by rule, and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this chapter have been paid or whether the vehicle is being operated in compliance with the provisions of this chapter.
(b)
If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this chapter has not been paid with respect to the alternative fuels being used in the vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the vehicle and give the owner written notice of the assessment by handing it to the driver of the vehicle.
(c)
The secretary or his or her representative is empowered to impound any vehicle found to be operating in violation of this chapter by a person other than a person who has furnished the bond required of users by §
26-62-204
until such time as any tax assessed as provided herein has been paid.
Amended by Act 2019, No. 315,§ 3057, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4347, eff. 7/1/2019.
Acts 1993, No. 1119, § 20.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-213 - Unlawful activities regarding operation of motor vehicles

(a)
It is unlawful and a violation of this chapter to operate with alternative fuels any motor vehicle licensed for highway operation on which an odometer or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle.
(b)
It shall be unlawful for any person to operate with alternative fuels any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice, if required, for the alternative fuels and the invoice meets the requirements of §
26-62-207
, or, if the user has purchased such alternative fuels pursuant to §
26-62-203
, he or she has in his or her possession the required documents mandated by the provisions of §
26-62-207(e)
.
(c)
(1)
In addition to any other penalties which may be incurred, there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.
(2)
This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in §
26-62-212
.
Amended by Act 2019, No. 910,§ 4348, eff. 7/1/2019.
Acts 1993, No. 1119, § 21.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 62 - ALTERNATIVE FUELS TAX (§§ 26-62-101 — 26-62-214) › Subchapter 2 - RATES, LICENSES, AND RECORDS (§§ 26-62-201 — 26-62-214) › Section 26-62-214 - Conversion of vehicles for use of alternative fuels

(a)
Any alternative fuels supplier, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on any type of alternative fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary, which shall include, but not be limited to, the model, make, license number, and vehicle identification number of the converted vehicle within ten (10) days after the conversion.
(b)
The converting or equipping of a vehicle for natural gas propulsion shall be in compliance with rules to be made and promulgated by the secretary.
(c)
(1)
It shall be unlawful for any person to operate any motor vehicle which has been converted or equipped to use alternative fuels unless the vehicle has been reported to the secretary and any permit, if required by this chapter of that person, has been obtained.
(2)
If any owner or operator fails to report a conversion of a vehicle to the secretary within the time prescribed above, such person shall be assessed a penalty of two hundred fifty dollars ($250) which shall be in addition to any criminal penalty in this chapter.
Amended by Act 2019, No. 315,§ 3058, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4349, eff. 7/1/2019.
Acts 1993, No. 1119, § 22.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-63-101 — 26-63-107) › Section 26-63-101 - Title

This chapter shall be known and may be cited as "Arkansas Special Excise Taxes".
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-63-101 — 26-63-107) › Section 26-63-103 - Tax additional to other taxes

The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-63-101 — 26-63-107) › Section 26-63-104 - Administration

(a)
The Secretary of the Department of Finance and Administration shall administer this chapter.
(b)
The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.
(c)
Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., applies to this chapter if it is applicable.
Amended by Act 2019, No. 315,§ 3059, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4351, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-63-101 — 26-63-107) › Section 26-63-105 - Cost of administration of chapter - Distribution of surplus annually

(a)
The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected under this chapter.
(b)
If any funds appropriated for the administration of this chapter remain in the possession of the Secretary of the Department of Finance and Administration at the end of each fiscal year that have not been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in §
26-63-106
.
Amended by Act 2019, No. 910,§ 4352, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-63-101 — 26-63-107) › Section 26-63-106 - Disposition of taxes, interest, and penalties

(a)
Except as otherwise provided in this chapter, all taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under this chapter are general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(b)
The Treasurer of State shall allocate and transfer the general revenues described in subsection (a) of this section to the various State Treasury funds participating in general revenues in the respective proportions to those funds as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, §
19-5-101
et seq.
Amended by Act 2019, No. 910,§ 4353, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-63-101 — 26-63-107) › Section 26-63-107 - Changes in law - Notice

The Secretary of the Department of Finance and Administration shall give each special excise tax registrant under §
26-63-201
written notice of any change in the state law pertaining to the taxes levied by this chapter within thirty (30) days after the adjournment of the General Assembly.
Amended by Act 2019, No. 910,§ 4354, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 2 - REGISTRATION - DISCOUNT - EXEMPTION - PROCEDURES (§§ 26-63-201 — 26-63-205) › Section 26-63-201 - Registration required

(a)
It is unlawful for any taxpayer to transact business within this state prior to registering with the Secretary of the Department of Finance and Administration.
(b)
The secretary may promulgate rules to implement this section.
Amended by Act 2019, No. 910,§ 4355, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 2 - REGISTRATION - DISCOUNT - EXEMPTION - PROCEDURES (§§ 26-63-201 — 26-63-205) › Section 26-63-202 - Discount for prompt payment

A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to §
26-52-503
.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 2 - REGISTRATION - DISCOUNT - EXEMPTION - PROCEDURES (§§ 26-63-201 — 26-63-205) › Section 26-63-203 - Exemptions generally

With the exception of the tourism tax levied in §
26-63-401
et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 2 - REGISTRATION - DISCOUNT - EXEMPTION - PROCEDURES (§§ 26-63-201 — 26-63-205) › Section 26-63-204 - Discontinuance of business - Unpaid taxes

(a)
(1)
Upon discontinuance of a business by sale or otherwise, any taxpayer registered to operate under this chapter shall notify the Secretary of the Department of Finance and Administration in writing and remit any unpaid or accrued taxes due under this chapter.
(2)
Failure to pay any unpaid or accrued taxes due under this chapter is sufficient cause for the secretary to refuse to allow the taxpayer to engage in or transact any other business in this state.
(3)
In the case of a sale of any business, the tax levied by this chapter is due at the time of the sale of the fixtures and equipment incident to the business, and any tax due under this chapter constitutes a lien against the stock and the fixtures and equipment in the possession of the purchaser of the fixtures and equipment or any other third party until the tax due under this chapter is paid.
(b)
The secretary shall not register a taxpayer to continue to conduct a business until all tax due under this chapter has been settled and paid.
Amended by Act 2019, No. 910,§ 4356, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 2 - REGISTRATION - DISCOUNT - EXEMPTION - PROCEDURES (§§ 26-63-201 — 26-63-205) › Section 26-63-205 - Applicability of tax procedure provisions

Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 3 - RENTAL TAXES (§§ 26-63-301 — 26-63-304) › Section 26-63-301 - Short-term rentals of tangible personal property - Definitions

(a)
As used in this section:
(1)
"Motor vehicle" means any vehicle required to be licensed for highway use under Arkansas law; and
(2)
"Short-term rental" means a rental or lease of tangible personal property for a period of less than thirty (30) days, except rentals or leases of motor vehicles, trailers, or farm machinery and equipment.
(b)
(1)
In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., there is levied a short-term rental tax of one percent (1%) on the gross receipts received from the short-term rental of tangible personal property.
(2)
The tax levied by this section is applicable to a short-term rental regardless of whether 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., was paid on the rented tangible personal property at the time of purchase.
(c)
The tax levied by this section does not apply to the lease or rental of:
(1)
A diesel truck leased or rented for commercial shipping; and
(2)
Farm machinery or farm equipment leased or rented for a commercial purpose.
(d)
The tax levied by this section does not apply to a short-term rental of tangible personal property that is subject to the tourism tax levied in §
26-63-401
et seq.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 3 - RENTAL TAXES (§§ 26-63-301 — 26-63-304) › Section 26-63-303 - Residential moving tax

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., there is levied a residential moving tax at the rate of four and five-tenths percent (4.5%) on the gross receipts received from:
(1)
The short-term rental of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping; and
(2)
Any tangible personal property sold in conjunction with the rental or lease of a gasoline-powered or diesel-powered truck rented or leased for residential moving or shipping.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 3 - RENTAL TAXES (§§ 26-63-301 — 26-63-304) › Section 26-63-304 - [Repealed]

Repealed by Act 2021, No. 146,§ 1, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4359, eff. 7/1/2019.
Amended by Act 2013, No. 1164,§ 3, eff. 10/1/2013.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 4 - TOURISM TAX (§§ 26-63-401 — 26-63-405) › Section 26-63-401 - Definitions

As used in this subchapter:
(1)
"Camping fee" means a fee for furnishing a camping space or trailer space on less than a month-to-month basis;
(2)
"Special event" means any attraction, festival, or other event of not more than fourteen (14) days' duration;
(3)
(A)
"Tourist attraction" means a theme park, a water park, a water slide, a river boat or lake boat cruise or excursion, a local sightseeing or excursion tour, a helicopter tour, an excursion railroad, a carriage ride, horse racing, dog racing, car racing, an indoor or outdoor play or music show, folk center, observation tower, a privately owned or operated museum, a privately owned historic site or building, or a natural formation such as a spring, bridge, rock formation, cave, or cavern.
(B)
"Tourist attraction" does not include:
(i)
A special event;
(ii)
An event of a school, college, or university; or
(iii)
An event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year; and
(4)
(A)
"Watercraft" means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle.
(B)
"Watercraft" does not include a tug boat or barge.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 4 - TOURISM TAX (§§ 26-63-401 — 26-63-405) › Section 26-63-402 - Tourism tax - Definitions

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:
(1)
(A)
The service of furnishing a:
(i)
Condominium, townhouse, or rental house to a transient guest; and
(ii)
Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.
(B)
As used in this subdivision (1):
(i)
"Accommodations intermediary" means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;
(ii)
"Furnishing" means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and
(iii)
"Transient guest" means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;
(2)
A camping fee at a public or privately owned campground, except at a federal campground;
(3)
The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft:
(A)
Watercraft;
(B)
Boat motor and related boat motor equipment;
(C)
Life jacket or cushion;
(D)
Water skis; or
(E)
Oar or paddle; and
(4)
The admission price to a tourist attraction.
Amended by Act 2019, No. 822,§ 25, eff. 10/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 4 - TOURISM TAX (§§ 26-63-401 — 26-63-405) › Section 26-63-403 - Applicability - Political subdivisions - Churches and charitable organizations

(a)
The gross receipts or gross proceeds derived from the rental or sale of tangible personal property or a taxable service subject to the tourism tax levied by this subchapter by the State of Arkansas, any county, any municipality, or any other political subdivision of the state are not exempt from the tax.
(b)
(1)
The gross receipts or gross proceeds derived by a church or charitable organization from the admission price to a tourist attraction shall not be exempt from the tax levied by this subchapter.
(2)
However, the gross receipts or gross proceeds derived from the sale or rental of other tangible personal property or a taxable service by a church or charitable organization shall be exempt from the tourism tax imposed by this subchapter, except when the organization is engaged in business for a profit.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 4 - TOURISM TAX (§§ 26-63-401 — 26-63-405) › Section 26-63-404 - Exemptions

There is exempted from the tourism tax levied by this subchapter the following:
(1)
Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boy Scouts of America, chartered by the United States Congress in 1916, or the Girl Scouts of the United States of America, chartered by the United States Congress in 1950, or any of the scout councils in this state;
(2)
Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to the Boys and Girls Clubs of America or a local council or organization of the Boys and Girls Clubs of America; or
(3)
Gross receipts or gross proceeds derived from the sale or rental of tangible personal property or taxable services to 4-H clubs and FFA clubs in this state, to the Arkansas 4-H Foundation, Incorporated, the Arkansas FFA Foundation, and the Arkansas Division of the Future Farmers of America.
Amended by Act 2021, No. 483,§ 20, eff. 7/28/2021.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 63 - ARKANSAS SPECIAL EXCISE TAXES (§§ 26-63-101 — 26-63-405) › Subchapter 4 - TOURISM TAX (§§ 26-63-401 — 26-63-405) › Section 26-63-405 - Tourism Development Trust Fund

(a)
There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Tourism Development Trust Fund".
(b)
The revenues derived from the tourism tax levied by this subchapter shall be remitted to the Treasurer of State who shall deposit the revenues into the State Treasury as special revenues and shall credit the revenues to the fund.
(c)
All revenues collected under this subchapter and credited to the fund shall be used by the Department of Parks, Heritage, and Tourism exclusively for the promotion of tourism in Arkansas.
Amended by Act 2019, No. 910,§ 5719, eff. 7/1/2019.
Acts 2007, No. 182, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 64 - WHOLESALE SALES TAX ON FUEL (§§ 26-64-101 — 26-64-104) › Section 26-64-103 - Disposition of revenues

The wholesale sales taxes collected under this chapter are special revenues and shall be distributed under §
27-70-206
.
Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 64 - WHOLESALE SALES TAX ON FUEL (§§ 26-64-101 — 26-64-104) › Section 26-64-104 - Reporting and disclosure requirements

(a)
(1)
Each city and county that expends revenues distributed under this chapter shall submit a report to the Secretary of the Department of Finance and Administration no later than March 15 of each year detailing the following for the previous calendar year:
(A)
Amount of revenues received under this chapter;
(B)
Expenditures made from the revenues received under this chapter; and
(C)
Projects funded using revenues received under this chapter.
(2)
The secretary may undertake an investigation of the expenditures reported by the cities and counties under subdivision (a)(1) of this section, including without limitation using the audit procedures under the Arkansas Tax Procedure Act, §
26-18-101
et seq., to verify compliance with this chapter.
(b)
The Arkansas Department of Transportation shall make a report available to the Governor and the Legislative Council no later than November 1 of each year detailing the expenditures of the revenues distributed to the department under this chapter, including without limitation the expenditures made from the revenues received under this chapter and the projects funded using revenues received under this chapter.
Amended by Act 2020F, No. 91,§ 13, eff. 7/1/2020.
Added by Act 2019, No. 416,§ 6, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 65 - ELECTIVE PASS-THROUGH ENTITY TAX ACT (§§ 26-65-101 — 26-65-108) › Section 26-65-101 - Title

This chapter shall be known and may be cited as the "Elective Pass-Through Entity Tax Act".
Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after January 1, 2022..
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 65 - ELECTIVE PASS-THROUGH ENTITY TAX ACT (§§ 26-65-101 — 26-65-108) › Section 26-65-102 - Definitions

As used in this chapter:
(1)
"Affected business entity" means a business entity in which members that hold more than fifty percent (50%) of the voting rights in the business entity elect on an annual basis before the due date or extended due date of the business entity's income tax return to be taxed under this chapter;
(2)
"Business entity" means an entity, including without limitation a general partnership, limited partnership, limited liability company, or for federal income tax purposes, a Subchapter S corporation, that:
(A)
Is engaged in a business for profit; and
(B)
Is required to file a return under this title;
(3)
"Member" means a:
(A)
Shareholder of a Subchapter S corporation;
(B)
Partner in a general partnership, limited partnership, or limited liability partnership; and
(C)
Member of a limited liability company;
(4)
"Net operating loss" means the same as defined in §
26-51-427
;
(5)
"Pro rata interest" means a member's percentage of allocation of the profits of an affected business entity; and
(6)
"Taxable year" means the same as defined in §
26-51-102
.
Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 65 - ELECTIVE PASS-THROUGH ENTITY TAX ACT (§§ 26-65-101 — 26-65-108) › Section 26-65-104 - Liability for tax

(a)
Except as otherwise provided in this section, an affected business entity is liable for the tax imposed under this chapter.
(b)
If an affected business entity fails to pay the full amount of tax due under this chapter, the Secretary of the Department of Finance and Administration, in addition to assessing the affected business entity for the tax liability, may assess the individual members of the affected business entity based on the member's pro rata share of the income as determined by the member's pro rata interest.
Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 65 - ELECTIVE PASS-THROUGH ENTITY TAX ACT (§§ 26-65-101 — 26-65-108) › Section 26-65-105 - Administration

The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 65 - ELECTIVE PASS-THROUGH ENTITY TAX ACT (§§ 26-65-101 — 26-65-108) › Section 26-65-106 - Interest and penalty

The interest and penalty provisions in the Arkansas Tax Procedure Act, §
26-18-101
et seq., apply to the tax imposed under this chapter.
Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 65 - ELECTIVE PASS-THROUGH ENTITY TAX ACT (§§ 26-65-101 — 26-65-108) › Section 26-65-108 - Report of pro rata interests

(a)
An affected business entity shall report on a form prescribed and furnished by the Secretary of the Department of Finance and Administration the pro rata interest of each member of the affected business entity.
(b)
Unless a member of an affected business entity demonstrates the pro rata interests reported to the secretary to be fraudulent, the pro rata interests reported to the secretary are conclusive for purposes of computing a member's tax liability under this chapter and §
26-51-404(b)(35)(A)
.
Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-101 - Savings provision

Nothing in this subchapter shall be construed to modify or repeal §§
26-75-303
and
26-75-307
-
26-75-316
.
Acts 1977, No. 942, § 10; A.S.A. 1947, § 17-2009.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 6 - LOCAL TAXES (§§ 26-73-101 — 26-82-119) › Chapter 73 - TAXATION GENERALLY (§§ 26-73-101 — 26-73-301) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-73-101 — 26-73-115) › Section 26-73-102 - Definitions

As used in this subchapter:
(1)
"Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1;
(2)
"County" means each of the counties of this state;
(3)
"Local government" means a city or county;
(4)
"Municipality" and "city" mean any city of the first class, city of the second class, or incorporated town in this state; and
(5)
"Secretary" means the Secretary of the Department of Finance and Administration in the exercise of those powers, functions, and duties formerly vested in the Commissioner of Revenues of the State of Arkansas which were merged into the Department of Finance and Administration under the provisions of §
25-8-101
et seq., or any of his or her authorized agents.
Amended by Act 2019, No. 910,§ 4360, eff. 7/1/2019.
Acts 1977, No. 942, § 2; A.S.A. 1947, § 17-2001; Acts 1995, No. 565, § 14.