reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 25 - STATE GOVERNMENT (§§ 25-1-101 — 25-43-1605) › Chapter 43 - CABINET-LEVEL DEPARTMENTS OF THE EXECUTIVE BRANCH (§§ 25-43-101 — 25-43-1605) › Subchapter 16 - DEPARTMENT OF VETERANS AFFAIRS (§§ 25-43-1601 — 25-43-1605) › Section 25-43-1602 - State entities transferred to Department of Veterans Affairs

(a)
The administrative functions of the following state entities are transferred to the Department of Veterans Affairs pursuant to a cabinet-level department transfer:
(1)
The Arkansas Veterans' Child Welfare Service, created under §
20-81-101
;
(2)
The Arkansas Veterans' Commission, created under §
20-81-104
;
(3)
The county veterans' service officer programs, created under §
20-81-106
;
(4)
The Department of Veterans Affairs, created under §
20-81-102
[repealed];
(5)
The state veterans' cemetery system, created under §
20-81-112
; and
(6)
The Veterans' Home, established under §
20-81-105
, now known as "veterans' homes".
(b)
Unless otherwise provided by law, a cabinet-level department transfer under subsection (a) of this section includes all state entities under a state entity transferred to the Department of Veterans Affairs under subsection (a) of this section, including without limitation a division, office, program, or other unit of a state entity transferred to the Department of Veterans Affairs under subsection (a) of this section.
(c)
Unless otherwise provided by law, a state entity whose administrative functions have been transferred to the Department of Veterans Affairs under subsection (a) of this section shall otherwise continue to exercise the duties of the state entity under the administration of the cabinet-level Department of Veterans Affairs in the same manner as before the creation of the cabinet-level department.
Added by Act 2019, No. 910,§ 6327, eff. 7/1/2019.
Arkansas Code of 1987 (2023) › Title 25 - STATE GOVERNMENT (§§ 25-1-101 — 25-43-1605) › Chapter 43 - CABINET-LEVEL DEPARTMENTS OF THE EXECUTIVE BRANCH (§§ 25-43-101 — 25-43-1605) › Subchapter 16 - DEPARTMENT OF VETERANS AFFAIRS (§§ 25-43-1601 — 25-43-1605) › Section 25-43-1603 - Powers and duties of Department of Veterans Affairs

(a)
The Department of Veterans Affairs shall:
(1)
Supervise the operation of the veterans' homes under §
20-81-105
;
(2)
Supervise the activities, training, and testing of the county veterans' service officers located throughout the State of Arkansas; and
(3)
Perform all administrative functions for the state entities under the administration of the department.
(b)
The department is authorized to develop and promulgate all rules necessary for the enforcement and implementation of the provisions of the Transformation and Efficiencies Act of 2019 and all applicable federal rules and regulations.
Added by Act 2019, No. 910,§ 6327, eff. 7/1/2019.
Arkansas Code of 1987 (2023) › Title 25 - STATE GOVERNMENT (§§ 25-1-101 — 25-43-1605) › Chapter 43 - CABINET-LEVEL DEPARTMENTS OF THE EXECUTIVE BRANCH (§§ 25-43-101 — 25-43-1605) › Subchapter 16 - DEPARTMENT OF VETERANS AFFAIRS (§§ 25-43-1601 — 25-43-1605) › Section 25-43-1604 - Secretary of the Department of Veterans Affairs

(a)
The executive head of the Department of Veterans Affairs shall be the Secretary of the Department of Veterans Affairs.
(b)
The secretary shall be appointed by the Governor, subject to confirmation by the Senate, and shall serve at the pleasure of the Governor.
(c)
Each division of the department shall be under the direction, control, and supervision of the secretary.
(d)
The secretary may delegate his or her functions, powers, and duties to various divisions or employees of the department as he or she shall deem desirable and necessary for the effective and efficient operation of the department.
(e)
The secretary may, unless otherwise provided by law:
(1)
Hire department personnel;
(2)
Perform or assign duties assigned to the department; and
(3)
Serve as the director, or the administrative or executive head of any state entity under the administrative control of the department if the secretary also meets all statutory requirements for the position.
(f)
The Governor may appoint a qualified secretary who has:
(1)
Served in the United States Armed Forces during a period of conflict as defined by the United States Congress;
(2)
Been honorably discharged from the United States Armed Forces; and
(3)
Been a resident of the State of Arkansas for two (2) or more years preceding his or her appointment.
(g)
The secretary shall promote and supervise the dissemination of available information concerning the rights of veterans and their dependents.
(h)
The secretary may establish, maintain, and operate district offices within the State of Arkansas as may be necessary.
(i)
The secretary may employ other employees, full-time or part-time, as may be determined necessary, within the limits of the funds appropriated for that purpose.
(j)
(1)
An employee under the supervision of the department shall not accept, receive, or charge any money, article, or thing of value for the performance of any service rendered to any veteran or his or her dependents at any time or in any manner.
(2)
Any person who violates the provisions of this subsection is guilty of a misdemeanor and upon conviction shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or imprisoned not less than thirty (30) days nor more than six (6) months, or both.
(k)
(1)
By November 1 of each odd-numbered year, the secretary shall provide an oral report to the Legislative Council on the state of the department.
(2)
The Legislative Council shall schedule an appropriate date and shall give notice thereof to the secretary of the date on which the secretary is to appear before the Legislative Council to make his or her report as required in this subsection.
Amended by Act 2021, No. 413,§ 15, eff. 7/28/2021.
Added by Act 2019, No. 910,§ 6327, eff. 7/1/2019.
Arkansas Code of 1987 (2023) › Title 25 - STATE GOVERNMENT (§§ 25-1-101 — 25-43-1605) › Chapter 43 - CABINET-LEVEL DEPARTMENTS OF THE EXECUTIVE BRANCH (§§ 25-43-101 — 25-43-1605) › Subchapter 16 - DEPARTMENT OF VETERANS AFFAIRS (§§ 25-43-1601 — 25-43-1605) › Section 25-43-1605 - Veterans service officers

(a)
The Secretary of the Department of Veterans Affairs may employ veterans service officers, full-time or part-time, as may be determined necessary, within the limits of the funds appropriated for that purpose.
(b)
(1)
A veterans service officer shall have served in the United States Armed Forces and shall have been honorably discharged from the United States Armed Forces.
(2)
All veterans service officers of the Department of Veterans Affairs shall have knowledge of all laws, both federal and state, relating to the rights and benefits of all veterans and their dependents and shall aid and assist all veterans and their dependents in securing their rights and benefits.
Added by Act 2019, No. 910,§ 6327, eff. 7/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-101 - Violations by officials generally

(a)
A violation of any provision or failure to comply with any requirement of this act by any officer enumerated in this chapter shall be a violation and malfeasance in office.
(b)
Upon conviction, the officer shall pay a fine of not more than five hundred dollars ($500) and shall be removed from office.
Acts 1883, No. 114, § 224, p. 199; C. & M. Dig., § 10195; Pope's Dig., § 13978; A.S.A. 1947, § 84-1601; Acts 2005, No. 1994, § 160.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-102 - Violation of law or order of Arkansas Public Service Commission

(a)
Whoever shall violate any provisions of a law which the Arkansas Public Service Commission is required to administer, neglects or refuses to perform any duty therein required for which a penalty has not otherwise been provided, or neglects or refuses to obey any lawful requirement or order made by the commission shall forfeit to the state as a penalty for each offense not less than ten dollars ($10.00) nor more than one hundred dollars ($100). The penalty shall be recovered by proper action in the name of the state, and on collection, it shall be paid into the State Treasury to the credit of the General Revenue Fund Account.
(b)
In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any person, firm, company, copartnership, association, or corporation acting within the scope of his or her employment shall, in every case, be the act, omission, or failure of the person, firm, company, copartnership, association, or corporation.
Acts 1927, No. 129, § 34; Pope's Dig., § 2060; A.S.A. 1947, § 84-1602.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-103 - Loaning or using public money by officials

If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes, he or she shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five hundred dollars ($500), to be recovered in a civil action at the suit of the state, for the use of the state, county, city, town, or body politic.
Acts 1883, No. 114, § 205, p. 199; C. & M. Dig., § 10167; Pope's Dig., § 13949; A.S.A. 1947, § 84-1615.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-104 - Violations in assessment or equalization generally

Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a violation and upon conviction shall be fined not less than ten dollars ($10.00) nor more than one hundred dollars ($100).
Acts 1929, No. 172, § 34; Pope's Dig., § 13675; A.S.A. 1947, § 84-1603; Acts 2005, No. 1994, § 161.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-105 - County assessor failing or neglecting to make appraisals

(a)
Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which he or she is assessor, according to the provisions of the revenue law for this state, shall be deemed guilty of a misdemeanor. Upon conviction, he or she shall:
(1)
Forfeit all his or her pay as county assessor;
(2)
Be forever disqualified from holding any office of profit or trust in this state;
(3)
Be fined not exceeding one thousand dollars ($1,000); and
(4)
Be imprisoned in the penitentiary not to exceed one (1) year.
(b)
A conviction for a failure or neglect to do his or her duty as county assessor shall in no way relieve him or her from the pains and penalties of perjury if he or she makes oath that he or she has made the assessment according to law.
Acts 1869 (Adj. Sess.), No. 47, §§ 1, 2, p. 101; C. & M. Dig., §§ 2817, 2818; Pope's Dig., §§ 3535, 3536; A.S.A. 1947, §§ 84-1604, 84-1605.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-106 - Failure to list and value property

(a)
(1)
Any county assessor or any member of a county equalization board who shall knowingly and willfully fail or refuse to list and value any item of property subject to taxation, knowing that the item of property is subject to taxation and is not listed and valued for that year, or who shall fail or refuse to value any property at the percent of its market value as certified by the Arkansas Public Service Commission shall be subject to a penalty of five hundred dollars ($500) for each offense, to be recovered by a civil action in the name of the state.
(2)
Not exceeding twenty percent (20%) of these recoveries may be retained by the commission to pay the fee of the attorney for them and the other expenses of the litigation, with the remainder of the recovery to be deposited into the State Treasury to the credit of the General Revenue Fund Account.
(b)
(1)
Any suits under subsection (a) of this section shall be brought within one (1) year after the cause of action shall accrue and not thereafter.
(2)
All actions may be brought in the county where the defendant resides, or in any adjoining county, and service of summons had on the defendant in the county of his or her residence.
(c)
The powers granted in this section to the commission shall be cumulative to the powers heretofore granted to the commission.
Acts 1917, No. 263, §§ 2, 3, 4, p. 1359; C. & M. Dig., §§ 9922, 9923; Pope's Dig., §§ 13690, 13691; A.S.A. 1947, §§ 84-1606, 84-1607, 84-1607n.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-107 - Disposition of property to avoid assessment

If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away, or otherwise dispose of the property, under or subject to any agreement expressed or implied or any understanding with the purchaser, donee, or recipient of the property that the property is to be reconveyed, restored, or redelivered to the person so disposing of the property, he or she shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
Acts 1873, No. 124, § 137, p. 294; C. & M. Dig., § 10172; Pope's Dig., § 13954; A.S.A. 1947, § 84-1617; Acts 2005, No. 1994, § 162.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-108 - Nonperformance of duty by county clerk, county assessor, or county collector

Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be prevented or hindered or where any property required to be listed for taxation or for the collection of taxes thereon or the valuation thereof is entered on the tax books or lists at less than the true value shall forfeit and pay to the state, for every neglect, refusal, connivance, or consent, not less than one hundred dollars ($100) nor more than five thousand dollars ($5,000), at the discretion of the circuit court, to be recovered by an action in the name of the state before the circuit court of the proper county.
Acts 1883, No. 114, § 206, p. 199; C. & M. Dig., § 10168; Pope's Dig., § 13950; A.S.A. 1947, § 84-1608.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-109 - County collector purchasing tax land

(a)
No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes.
(b)
A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500).
Rev. Stat., ch. 128, § 94; C. & M. Dig., § 10170; Pope's Dig., § 13952; A.S.A. 1947, § 84-1609; Acts 2005, No. 1994, § 163.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-110 - Improper tax collecting

If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.
Acts 1873, No. 124, § 83, p. 294; C. & M. Dig., § 10171; Pope's Dig., § 13953; Acts 1975, No. 928, § 26; A.S.A. 1947, § 84-1610.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-111 - Fraudulent statement of accounts by collecting officer

Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of its just revenues; or any county clerk who keeps fraudulent accounts against the county collector or against the county treasurer or makes fraudulent and false additions of the tax books thereby concealing the true value of the same; or any county treasurer who keeps fraudulent accounts of the county revenues coming to his or her hands and, by any of these fraudulent acts, the State of Arkansas or any county therein is deprived of its just revenues, the officer so offending shall, upon conviction, be removed from office.
Acts 1879, No. 76, § 1, p. 107; C. & M. Dig., § 10197; Pope's Dig., § 13980; A.S.A. 1947, § 84-1611.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-112 - Removal of county judge

Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other officer collecting or holding revenues belonging to the State of Arkansas, or to any county therein, or receives a bribe for doing an unlawful act shall, upon conviction, be removed from office.
Acts 1879, No. 76, § 2, p. 107; C. & M. Dig., § 10198; Pope's Dig., § 13981; A.S.A. 1947, § 84-1612.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-113 - Prosecution by state

Nothing contained in this section and §§
26-2-111
,
26-2-112
, and
26-2-114
shall preclude the State of Arkansas from prosecuting county officers or others for the acts complained of under any of the criminal laws of this state.
Acts 1879, No. 76, § 4, p. 107; C. & M. Dig., § 10203; Pope's Dig., § 13986; A.S.A. 1947, § 84-1614.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 2 - PENALTIES AND OFFENSES GENERALLY (§§ 26-2-101 — 26-2-114) › Section 26-2-114 - Taxpayer suit to recover taxes lost by corruption in office

(a)
If any taxpayer in any county in this state has knowledge of corruption in office whereby the State of Arkansas, or any county therein, has been deprived of its just revenues, he or she shall have the right, in his or her own name as a taxpayer, to institute legal proceedings against the officer, by a petition to the circuit judge sitting in equity, setting forth the facts and nature of the corrupt acts, together with exhibits and proofs, and the petition shall be verified by affidavit of the petitioner.
(b)
Upon ten (10) days' notice to the defendant, the cause shall proceed as other causes. It shall be heard, tried, and determined at the first court after the petition has been filed if the required notice has been given.
(c)
(1)
The proceedings authorized by this section shall be summary. However, if it shall appear to the circuit court that the ends of justice require it, a continuance may be granted to either party to the next term of the circuit court, but not thereafter.
(2)
The party to whom the continuance is granted shall be required to enter into additional bond, the amount to be fixed and the security to be approved by the circuit court.
(d)
(1)
Upon the trial, if it shall appear that the official acts of the officer are corrupt and fraudulent and by those acts and doings he or she shall have defrauded the State of Arkansas, or any county therein, of its just revenues, then a decree shall be entered against him or her ousting him or her from his or her office and declaring it to be vacant, and for all moneys which he or she may have unlawfully detained.
(2)
If, upon the hearing of the cause, it shall appear that the defendant is not guilty and has not committed the fraudulent acts complained of, and that the state and the county have not been deprived of their revenues as complained of by the petitioner, then a decree shall be entered according to the facts and, also, a decree shall be entered against the petitioner and his or her securities for any sums of money which the defendant may have actually lost by reason of the proceeding.
(e)
Before any such cause shall be heard, the petitioner shall enter into bond to the defendant with security, to be approved by the circuit judge, in a sufficient sum to pay any damage that the defendant might sustain by the proceedings.
Acts 1879, No. 76, § 3, p. 107; C. & M. Dig., §§ 10199-10202; Pope's Dig., §§ 13982-13985; A.S.A. 1947, § 84-1613.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 2 - TAXABLE PROPERTY (§§ 26-3-201 — 26-3-206) › Section 26-3-201 - Property subject to taxes generally

All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brokers shall be subject to taxation. Such property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, or the value thereof, shall be entered on the list of taxable property for that purpose.
Acts 1883, No. 114, § 2, p. 199; C. & M. Dig., § 9853; Pope's Dig., § 13597; A.S.A. 1947, § 84-201.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 2 - TAXABLE PROPERTY (§§ 26-3-201 — 26-3-206) › Section 26-3-202 - Money

(a)
All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citizen or resident of the State of Arkansas are made taxable for all state, county, school, and municipal purposes.
(b)
Each person in the state required by law to list property shall make out and deliver to the county assessor, verified by the property owner's oath or affirmation, a list of all moneys, certificates, and circulating notes described in this section in his or her possession or under his or her control on January 1 of each year, which he or she is required to list for taxation, either as holder or owner thereof, or as guardian, parent, spouse, executor, administrator, receiver, accounting officer, partner, agent, or factor.
Acts 1895, No. 10, § 1, p. 15; C. & M. Dig., § 9857; Pope's Dig., § 13602; A.S.A. 1947, § 84-205.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 2 - TAXABLE PROPERTY (§§ 26-3-201 — 26-3-206) › Section 26-3-203 - Mobile homes and manufactured homes

(a)
Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.
(b)
Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.
(c)
When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.
Acts 1981, No. 113, § 1; 1981 (Ex. Sess.), No. 29, § 1; A.S.A. 1947, §§ 84-215, 84-215.1; Acts 1989, No. 869, § 1; 2001, No. 410, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 2 - TAXABLE PROPERTY (§§ 26-3-201 — 26-3-206) › Section 26-3-204 - Federal lands sold by state

(a)
All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately after sale. These lands shall not be sold for taxes until the purchase money shall be fully paid, but shall be returned delinquent as other lands, and the personal property of the purchaser shall be subject to sale to pay the taxes thereon.
(b)
Until the payment of taxes or the collection thereof from the personal property, these lands shall be continued on the tax books and the taxes of each year charged thereon and added to the tax and penalty due when they became delinquent until payment is made or the lands are resold by the proper officer or authority pursuant to the laws in force for the sale of these lands.
Acts 1883, No. 114, § 3, p. 199; C. & M. Dig., § 9854; Pope's Dig., § 13598; A.S.A. 1947, § 84-202.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 2 - TAXABLE PROPERTY (§§ 26-3-201 — 26-3-206) › Section 26-3-205 - Timber rights

(a)
All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.
(b)
Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.
Acts 1905, No. 146, § 1, p. 361; C. & M. Dig., § 9855; Pope's Dig., § 13599; A.S.A. 1947, § 84-204.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 2 - TAXABLE PROPERTY (§§ 26-3-201 — 26-3-206) › Section 26-3-206 - Property used for other than church purposes - Exemption

(a)
All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes other than church purposes, shall be listed for assessment. The ad valorem tax shall be paid thereon at the same rate and at the time and in the same manner provided by law for any other property owner.
(b)
However, in the event any property is used partially for church purposes and partially for investments or other commercial or business purposes, the property shall be exempt from the ad valorem tax.
Acts 1987, No. 1040, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 3 - EXEMPTIONS FROM TAXATION (§§ 26-3-301 — 26-3-311) › Section 26-3-302 - Intangible personalty

(a)
All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the state.
(b)
(1)
Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a specific location one (1) or more structures or fixtures and the value associated with the permit or license to place, operate, or maintain at a specific location the structures or fixtures.
(2)
With respect to a self-service storage facility, as defined in §
18-16-401
, intangible personal property includes without limitation goodwill, rental agreements, customer lists, security systems, future development opportunities, and management software.
(c)
The exemption provided in this section applies with respect to the assessment and taxation of intangible personal property on and after January 1, 1976, and ad valorem taxes shall not be assessed or collected on intangible personal property for any period after January 1, 1976.
(d)
Upon the request of a taxpayer, a county assessor shall provide to a taxpayer a written explanation of the value of the taxpayer's intangible personal property and how the value of the taxpayer's intangible personal property was excluded from the levy of ad valorem taxes.
Amended by Act 2023, No. 332,§ 1, eff. 1/1/2023, app. for assessment years beginning on or after January 1, 2023.
Amended by Act 2015, No. 573,§ 1, eff. effective for assessment years beginning on or after January 1, 2015.
Acts 1977, No. 106, §§ 1, 2; A.S.A. 1947, §§ 84-213, 84-214.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 3 - EXEMPTIONS FROM TAXATION (§§ 26-3-301 — 26-3-311) › Section 26-3-303 - Parsonages

Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.
Acts 1945, No. 139, § 1; A.S.A. 1947, § 84-207.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 3 - EXEMPTIONS FROM TAXATION (§§ 26-3-301 — 26-3-311) › Section 26-3-304 - Textile mills

(a)
No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or other fiber goods in any manner for a period of seven (7) years, all such capital being exempted from the provisions of all general taxation and assessment statutes and laws in this state which would otherwise be applicable for the period of seven (7) years.
(b)
No taxes shall be assessed, levied upon, or collected on property used exclusively in the business of manufacturing textile goods in a textile mill located in this state for a period of seven (7) years after the location of a mill in this state.
Acts 1929, No. 74, § 2; Pope's Dig., § 13586; A.S.A. 1947, § 84-208.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 3 - EXEMPTIONS FROM TAXATION (§§ 26-3-301 — 26-3-311) › Section 26-3-305 - Nonprofit waterworks

Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
Acts 1983, No. 332, § 1; A.S.A. 1947, § 84-216.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 3 - EXEMPTIONS FROM TAXATION (§§ 26-3-301 — 26-3-311) › Section 26-3-308 - Property owned by State Highway Commission or the Arkansas Department of Transportation

(a)
It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.
(b)
Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
Amended by Act 2017, No. 707,§ 292, eff. 8/1/2017.
Acts 1991, No. 961, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 3 - PROPERTY SUBJECT TO TAXATION AND EXEMPTIONS (§§ 26-3-201 — 26-3-311) › Subchapter 3 - EXEMPTIONS FROM TAXATION (§§ 26-3-301 — 26-3-311) › Section 26-3-311 - Motor vehicles leased by municipalities

A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.
Added by Act 2019, No. 610,§ 2, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-201 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 1; A.S.A. 1947, § 84-4801.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-202 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 2; A.S.A. 1947, § 84-4802.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-203 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 3; A.S.A. 1947, § 84-4803; Acts 1997, No. 540, § 53.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-204 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 9; A.S.A. 1947, § 84-4809.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-205 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 4; A.S.A. 1947, § 84-4804.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-206 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 5; 1985, No. 895, § 1; A.S.A. 1947, § 84-4805; Acts 1991, No. 989, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-207 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 12; A.S.A. 1947, § 84-4812.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-208 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 6; 1985, No. 895, §§ 2-4; A.S.A. 1947, § 84-4806; Acts 1987, No. 1032, § 1; 1991, No. 989, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-209 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 7; A.S.A. 1947, § 84-4807.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-210 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 11; A.S.A. 1947, § 84-4811.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-211 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-212 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 13; A.S.A. 1947, § 84-4813.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 4 - TAX INCENTIVES (§§ 26-4-201 — 26-4-213) › Subchapter 2 - [Repealed] (§§ 26-4-201 — 26-4-213) › Section 26-4-213 - [Repealed]

Repealed by Act 2013, No. 1143,§ 1, eff. 8/16/2013.
Acts 1983, No. 276, § 10; A.S.A. 1947, § 84-4810.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-102 - Election to report tax on basis of volume percentage

(a)
Every taxpayer required to file an income tax return pursuant to provisions of the Income Tax Act of 1929, §
26-51-101
et seq., whose only activity within this state consists of sales and does not include owning or renting real estate or tangible personal property in this state and whose dollar volume of gross sales made during the last year within the State of Arkansas or its subdivisions, as the case may be, is not in excess of one hundred thousand dollars ($100,000) may elect to report any tax due the State of Arkansas on the basis of a percentage of this volume, and the Secretary of the Department of Finance and Administration is authorized to adopt rates which are calculated to produce a tax thereon which reasonably approximates the tax otherwise due under the laws of this state from these taxpayers.
(b)
In the event the Multistate Tax Commission shall adjust the one-hundred-thousand-dollar figure provided in this section in the manner authorized in the Multistate Tax Compact, §
26-5-101
, the adjusted figure shall replace the one-hundred-thousand-dollar figure provided in this section.
Amended by Act 2019, No. 910,§ 3587, eff. 7/1/2019.
Acts 1967, No. 410, § 2; A.S.A. 1947, § 84-4102.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-103 - State representative

The Secretary of the Department of Finance and Administration of the State of Arkansas shall represent this state on the Multistate Tax Commission. The secretary may, with the approval of the Governor, designate an alternate to serve on the commission in his or her place if there is on file with the commission written notification of the designation and the identity of the alternate.
Amended by Act 2019, No. 910,§ 3588, eff. 7/1/2019.
Acts 1967, No. 410, § 3; 1968 (1st Ex. Sess.), No. 59, § 1; A.S.A. 1947, § 84-4103.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-104 - [Repealed]

Repealed by Act 2015, No. 385,§ 1, eff. 7/22/2015.
Amended by Act 2013, No. 1287,§ 4, eff. 8/16/2013.
Acts 1967, No. 410, § 5; A.S.A. 1947, § 84-4105; Acts 1995, No. 1160, § 14.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-105 - Local government committee

(a)
The Governor, after consultation with representatives of local governments, may appoint a committee of three (3) persons who are representative of subdivisions of this state affected, or likely to be affected, by the Multistate Tax Compact, §
26-5-101
.
(b)
The member representing this state on the Multistate Tax Commission, or any alternate designated by him or her to serve on the commission, shall consult regularly with these appointees, if they are named, in accordance with Article VI 1(b) of the compact.
Acts 1967, No. 410, § 4; A.S.A. 1947, § 84-4104.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-106 - Legal counsel

The chief attorney of the Revenue Division of the Department of Finance and Administration is designated as counsel to represent this state at meetings of the Multistate Tax Commission. However, the Secretary of the Department of Finance and Administration may request the Attorney General of this state to attend meetings of the commission or to designate one (1) of his or her assistant attorneys general to attend commission meetings.
Amended by Act 2019, No. 910,§ 3589, eff. 7/1/2019.
Acts 1967, No. 410, § 4; A.S.A. 1947, § 84-4104.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-107 - Interstate audit procedures

The provisions of Article VIII of the Multistate Tax Compact, §
26-5-101
, pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing.
Amended by Act 2019, No. 910,§ 3590, eff. 7/1/2019.
Acts 1967, No. 410, § 6; 1979, No. 401, § 46; A.S.A. 1947, § 84-4106.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-108 - Authorized forms

The Secretary of the Department of Finance and Administration is authorized to adopt and use forms promulgated by the Multistate Tax Commission pursuant to Article VII of the Multistate Tax Compact, §
26-5-101
.
Amended by Act 2019, No. 910,§ 3591, eff. 7/1/2019.
Acts 1967, No. 410, § 6; 1979, No. 401, § 46; A.S.A. 1947, § 84-4106.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 1 - GENERAL PROVISIONS (§§ 26-1-101 — 26-5-109) › Chapter 5 - MULTISTATE TAX COMPACT (§§ 26-5-101 — 26-5-109) › Section 26-5-109 - Annual Multistate Tax Commission report

(a)
The Department of Finance and Administration shall prepare an annual report detailing the activities of the Multistate Tax Commission and Arkansas's participation in the activities of the commission.
(b)
The report required under this section shall:
(1)
Include without limitation the recommendations of the commission and any activity on Arkansas's behalf by representatives of the department; and
(2)
Be filed with the President Pro Tempore of the Senate and the Speaker of the House of Representatives no later than September 30 or the next regular business day if September 30 falls on a weekend or legal holiday.
Added by Act 2015, No. 385,§ 2, eff. 7/22/2015.
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 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 2 - STAFF PERSONNEL (§§ 26-17-201 — 26-17-204) › Section 26-17-201 - Authority to employ

The Secretary of the Department of Finance and Administration shall employ such clerical and legal assistants as he or she may deem necessary for the proper function of the Revenue Division of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 3592, eff. 7/1/2019.
Acts 1935, No. 131, § 3; Pope's Dig., § 13355; A.S.A. 1947, § 84-1721.
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 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 2 - STAFF PERSONNEL (§§ 26-17-201 — 26-17-204) › Section 26-17-202 - Attorneys

(a)
The Secretary of the Department of Finance and Administration shall employ one (1) or more attorneys for the Revenue Division of the Department of Finance and Administration if he or she deems it necessary and if a saving of money can be had by employing one (1) or more attorneys for the division.
(b)
Each division attorney may maintain and defend the interests of the division in matters before:
(1)
Administrative bodies;
(2)
Arkansas trial courts;
(3)
The Court of Appeals;
(4)
The Supreme Court;
(5)
The United States Supreme Court; and
(6)
All other federal courts.
Amended by Act 2019, No. 910,§ 3593, eff. 7/1/2019.
Acts 1935, No. 131, § 3; Pope's Dig., § 13355; A.S.A. 1947, § 84-1721; Acts 2001, No. 456, § 1.