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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-259 - Nonpreemption

(a)
(1)
This subchapter and the rules and other actions of the Arkansas Tobacco Control Board or Arkansas Tobacco Control shall not be construed or interpreted so as to preempt or in any other manner qualify or limit the enactment and enforcement of any federal or state regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control.
(2)
(A)
This subchapter and the rules and other actions of the board or Arkansas Tobacco Control shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control.
(B)
A county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of tobacco products that is more restrictive than this subchapter or the rules promulgated by Arkansas Tobacco Control and that has been enacted as of September 1, 2019, is not preempted under this subdivision (a)(2).
(b)
This subchapter and the rules and other actions of Arkansas Tobacco Control or the board shall not be construed or interpreted so as to preempt or otherwise limit any legal or equitable claims or causes of action brought under the common law or any federal or state statutes.
(c)
This subchapter and the rules of Arkansas Tobacco Control shall not be construed or interpreted so as to require a state, county, municipal, or other local authority to exhaust any administrative remedies through the board, including without limitation the right to seize and forward to the board the state permit of a vendor or retailer found to have illegally sold tobacco products, vapor products, alternative nicotine products, or e-liquid products to a minor, provided that the vendor or retailer shall be given a hearing before the board at the board's next regularly scheduled meeting.
Amended by Act 2021, No. 483,§ 18, eff. 7/28/2021.
Amended by Act 2019, No. 1071,§ 28, eff. 7/24/2019.
Amended by Act 2019, No. 580,§ 12, eff. 9/1/2019.
Amended by Act 2019, No. 580,§ 11, eff. 9/1/2019.
Amended by Act 2015, No. 1235,§ 25, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 33, eff. 8/16/2013.
Acts 1997, No. 1337, § 26.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-263 - Cigarette inputs - Cigarette rolling machines

(a)
(1)
It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state.
(2)
A cigarette input sold, possessed, transported, caused to be transported, or purchased in violation of this section is contraband and is subject to seizure and forfeiture to the state.
(b)
(1)
A person licensed, permitted, appointed, or commissioned under this subchapter and a person that directly or indirectly controls a person licensed, permitted, appointed, or commissioned under this subchapter shall not possess or otherwise utilize a cigarette rolling machine.
(2)
A person that knowingly violates subdivision (b)(1) of this section shall be subject to the following civil penalties:
(A)
The revocation or termination of any license, permit, appointment, or commission under this subchapter; and
(B)
(i)
A civil penalty of up to fifty thousand dollars ($50,000) in any action brought by the Secretary of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or the Attorney General.
(ii)
Civil penalties collected under this subdivision (b)(2)(B) shall be general revenues of the state.
(3)
A person that violates subdivision (b)(1) of this section shall also be guilty of a criminal offense that is:
(A)
A Class C felony if the tax value of any cigarettes produced by means of the cigarette rolling machine is one hundred dollars ($100) or more; or
(B)
A Class A misdemeanor if the tax value of any cigarettes produced by means of the cigarette rolling machine is less than one hundred dollars ($100).
(4)
(A)
This subsection does not apply to cigarette rolling machines intended and designed for use by individual consumers who do not intend to offer the resulting product for resale.
(B)
A cigarette rolling machine that has the capability to roll two hundred (200) cigarettes in less than fifteen (15) minutes is presumed to be for commercial use.
Amended by Act 2019, No. 910,§ 4166, eff. 7/1/2019.
Acts 2011, No. 836, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-264 - Information to be provided to Attorney General

(a)
Upon request of the Attorney General, any information provided to the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control shall be provided to the Attorney General.
(b)
The Attorney General may enforce §
26-57-245(b)
and §§
26-57-248
and
26-57-250
by filing a civil action in the Pulaski County Circuit Court.
Amended by Act 2019, No. 910,§ 4167, eff. 7/1/2019.
Acts 2011, No. 836, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-266 - Enforcement agents - Selection - Qualifications - Authority

(a)
Arkansas Tobacco Control is designated as a law enforcement agency.
(b)
The Director of Arkansas Tobacco Control shall assign personnel as agents of Arkansas Tobacco Control to conduct investigations of violations of tobacco laws in this state.
(c)
Personnel assigned as agents of Arkansas Tobacco Control shall:
(1)
Be considered fulltime law enforcement officers by the Arkansas Commission on Law Enforcement Standards and Training under §
12-9-101
et seq.; and
(2)
Have statewide law enforcement authority.
Added by Act 2015, No. 1235,§ 27, eff. 5/1/2015.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-267 - Preemption for vapor products, alternative nicotine products, and e-liquid products

This subchapter and the rules and other actions of Arkansas Tobacco Control and the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of vapor products, alternative nicotine products, or e-liquid products that is more restrictive than this act or the rules promulgated by Arkansas Tobacco Control.
Amended by Act 2019, No. 1071,§ 30, eff. 7/24/2019.
Added by Act 2015, No. 1235,§ 27, eff. 5/1/2015.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-268 - Retailer's failure to pay manufacturer or wholesaler - Reporting, prevention, and penalty

(a)
A permitted manufacturer or wholesaler shall sell or deliver any tobacco products, vapor products, alternative nicotine products, or e-liquids to a permitted retailer in this state only in exchange for cash or on established payment terms.
(b)
(1)
(A)
If a retailer's payment under subsection (a) of this section is past due or is returned for insufficient funds, the permitted manufacturer or wholesaler shall, within five (5) business days of the payment being past due or returned for insufficient funds, notify Arkansas Tobacco Control of the retailer's failure to timely pay.
(B)
Upon receipt of notice under subdivision (b)(1) of this section, Arkansas Tobacco Control shall promptly notify other wholesalers and manufacturers permitted under this subchapter that the retailer:
(i)
Has failed to promptly remit payment for tobacco products, vapor products, alternative nicotine products, or e-liquids; and
(ii)
Is therefore prohibited from continuing to purchase tobacco products, vapor products, alternative nicotine products, or e-liquids.
(2)
(A)
If the retailer satisfies a debt with the permitted manufacturer or wholesaler, the permitted manufacturer or wholesaler shall promptly notify Arkansas Tobacco Control that the debt has been paid.
(B)
If Arkansas Tobacco Control receives notice that the retailer has paid the debt, Arkansas Tobacco Control shall promptly notify all permitted wholesalers and manufacturers that they may resume sales to the permitted retailer.
(3)
(A)
If the retailer fails to pay the debt in full within thirty (30) days from the date the debt became due, the Director of Arkansas Tobacco Control may suspend the retailer's permit until the debt has been paid.
(B)
If a new owner acquires the permitted retail location and the debt has not been paid before the change in ownership, the new owner is responsible for the debt.
(c)
(1)
If a retailer fails to pay under subsection (a) of this section, Arkansas Tobacco Control may:
(A)
Suspend the retailer's permit:
(i)
For up to seven (7) days for the first offense; and
(ii)
For between ten (10) days and thirty (30) days for each subsequent offense that occurs within a period of forty-eight (48) months from the date of the most recent violation; and
(B)
Require the retailer to pay cash for all future purchases of tobacco products from permitted wholesales and manufacturers.
(2)
A retailer's failure to pay the debt within the suspension period under subdivision (c)(1)(A) is a subsequent offense.
(d)
The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may adopt rules necessary to implement this section.
Added by Act 2023, No. 813,§ 1, eff. 8/1/2023.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-401 - Purposes

The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a violation of this subchapter.
Acts 1939, No. 201, § 1; A.S.A. 1947, § 84-2611n; Acts 2009, No. 655, § 84.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-403 - Automatic money payoff mechanisms not legalized

(a)
Nothing contained in this section and §§
26-57-401
,
26-57-402
, and
26-57-404
-
26-57-407
shall be deemed to legalize, authorize, license, or permit any machine commonly known as a slot machine, roscoe, or jackpot, or any machine equipped with any automatic money payoff mechanism.
(b)
Any person owning or possessing an amusement device described in §
26-57-402
or any person employed by or acting on behalf of the person, who gives to any other person money for a noncash prize, toy, or novelty received as a reward in playing the amusement device or for free games won on the amusement device shall be guilty of a Class A misdemeanor.
Acts 1939, No. 201, § 3; 1949, No. 76, § 2; A.S.A. 1947, § 84-2612; Acts 1995, No. 740, § 2; 2005, No. 1994, § 209.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-404 - Privilege tax on amusement devices

(a)
On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00).
(b)
The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of the fiscal year, but any license fee paid during the last six (6) months of the fiscal year shall be upon the basis of one-half (1/2) of the annual tax.
Amended by Act 2019, No. 910,§ 4168, eff. 7/1/2019.
Acts 1939, No. 201, § 4; A.S.A. 1947, § 84-2613; Acts 1999, No. 1231, § 2.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-405 - License tag for machines

(a)
Upon payment of the tax provided for in §
26-57-404
, the Secretary of the Department of Finance and Administration will issue a license tag.
(b)
The license tag shall:
(1)
State the period of time the amusement device may be operated; and
(2)
Be attached to the amusement device before placing it in operation.
Amended by Act 2019, No. 910,§ 4169, eff. 7/1/2019.
Acts 1939, No. 201, § 4; A.S.A. 1947, § 84-2613.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-406 - Unlicensed games a public nuisance - Seizure and sale - Redemption

Every amusement device as defined in §
26-57-402
upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared to be a public nuisance and may be seized by any authorized agent of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration on an order of the Pulaski County Circuit Court. However, the owner of the amusement device shall have the privilege of redeeming the amusement device within ten (10) days by paying the tax due and costs.
Amended by Act 2019, No. 910,§ 4170, eff. 7/1/2019.
Acts 1939, No. 201, § 5; A.S.A. 1947, § 84-2614.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-407 - Disposition of revenue collected

(a)
All revenue collected under this section and §§
26-57-401
-
26-57-406
shall be deposited into the State Treasury.
(b)
The first thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the Public School Fund, and all moneys over thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the State Board of Health for rural health work.
Acts 1939, No. 201, § 8; 1941, No. 319, § 8; A.S.A. 1947, § 84-2616; Acts 2009, No. 655, § 85.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-408 - Privilege of owning, operating or leasing - Privilege fee imposed

(a)
The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in §
26-57-402
, is declared to be a privilege.
(b)
It is further declared that the owners, operators, and lessors of coin-operated amusement devices shall pay a fee for the privilege of owning, operating, or leasing coin-operated amusement devices in addition to the privilege tax required by §
26-57-404
to be paid on amusement devices.
Acts 1977, No. 553, § 1; A.S.A. 1947, § 84-2633; Acts 2009, No. 655, § 86.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-409 - Annual license fee - Renewals

(a)
The annual fee for the license provided for in §
26-57-412
shall:
(1)
For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and
(2)
For all licensees operating more than three (3) amusement devices, be the sum of one thousand dollars ($1,000).
(b)
However, those who restrict the placement of coin-operated amusement devices exclusively to carnivals and county, district, and state fairs shall pay a monthly license fee as follows:
(1)
Licensees operating not more than three (3) amusement devices, the sum of seventy-five dollars ($75.00) a month; and
(2)
Licensees operating more than three (3) amusement devices, the sum of one hundred fifty dollars ($150) a month.
(c)
Any licensee who operates amusement devices for more than three (3) months in any one (1) calendar year is required to pay the annual fee for a license.
(d)
However, the residency requirements in §
26-57-410
do not apply to those applicants whose placement of coin-operated amusement devices is limited exclusively to carnivals and county, district, and state fairs. The license is valid for a maximum of three (3) months and may not be renewed, extended, or reissued. No more than one (1) license may be issued in one (1) calendar year.
(e)
(1)
Annual fees shall be paid on a fiscal-year basis beginning July 1 of each year. Licenses issued subsequent to July 1 shall be paid for as though they were for a full year.
(2)
However, licensees who restrict the operation of amusement devices to carnivals and county, district, and state fairs shall pay their license fee at least thirty (30) days prior to the opening of any carnival or county, district, or state fair in which they will be operating amusement devices.
Acts 1977, No. 553, §§ 2, 4, 9; 1981, No. 868, §§ 1-3; 1985, No. 397, § 1; A.S.A. 1947, §§ 84-2634, 84-2636, 84-2641.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-410 - Licenses - Eligibility

(a)
No license as required in §
26-57-412
shall be issued unless:
(1)
The applicant is twenty-one (21) years of age or more;
(2)
The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application; and
(3)
At least one-half (1/2) of any partnership or corporation applicant is owned by a resident of Arkansas who has been such continuously for at least one (1) year prior to the application and which resident shall be the party accountable for the collection and reporting of all state taxes and compliance with this subchapter.
(b)
No license as provided for in §
26-57-412
shall be issued to:
(1)
Any convicted felon;
(2)
Any person of known criminal tendencies; or
(3)
A former licensee whose license has been revoked until two (2) years subsequent to the date of the revocation.
Acts 1977, No. 553, §§ 2, 5; 1981, No. 868, § 1; 1985, No. 397, § 1; A.S.A. 1947, §§ 84-2634, 84-2637.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-411 - Licenses - Surety bond required

(a)
Prior to the issuance or renewal of any license under this subchapter, the Secretary of the Department of Finance and Administration shall require the applicant to procure a suitable surety bond in the principal sum of six thousand dollars ($6,000) to insure the faithful and prompt payment of all sales taxes, use taxes, or privilege taxes which may become due in connection with the operation of the licensed business and to secure the faithful performance of all duties and obligations imposed by this subchapter.
(b)
No surety bond is required prior to the issuance of a license under this subchapter to an applicant who restricts the placement of amusement devices to carnivals and county, district, and state fairs for a period not exceeding three (3) months in any one (1) calendar year.
Amended by Act 2019, No. 910,§ 4171, eff. 7/1/2019.
Acts 1977, No. 553, § 11; 1981, No. 868, § 4; A.S.A. 1947, § 84-2643; Acts 2007, No. 450, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-412 - Licenses - Issuance

(a)
Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration.
(b)
Applications for the licenses shall be on a form prescribed by the secretary.
(c)
At the time of the issuance of the licenses, each licensee shall be assigned a number.
Amended by Act 2019, No. 910,§ 4172, eff. 7/1/2019.
Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-413 - Licenses - Revocation or suspension

(a)
The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause.
(b)
Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in writing that the revocation or suspension of its license is being considered and the reason therefor.
(c)
(1)
The licensee shall have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice.
(2)
A hearing under this subsection shall be held under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(d)
The licensee or the secretary may seek judicial relief from an adverse decision under this section by filing suit under §
26-18-602
.
Amended by Act 2021, No. 593,§ 34, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 4175, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4174, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4173, eff. 7/1/2019.
Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635; Acts 1995, No. 1160, § 32.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-414 - Owning, operating, or leasing without license a public nuisance - Seizure and sale of devices - Redemption - Subsequent license fee credit

(a)
Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in §
26-57-412
is declared to be maintaining a public nuisance.
(b)
(1)
A coin-operated amusement device owned, operated, or leased without first obtaining the license prescribed in §
26-57-412
shall be seized by an authorized agent of the Revenue Division of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration at public auction on an order of the Pulaski County Circuit Court.
(2)
However, a coin-operated amusement device seized under subdivision (b)(1) of this section may be redeemed before sale by the owner of the coin-operated amusement device upon the payment of:
(A)
All sales or use taxes due on the coin-operated amusement device;
(B)
The sales tax on the receipt of the wrongfully operated coin-operated amusement device;
(C)
All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and
(D)
A penalty of one thousand dollars ($1,000).
(c)
If the offender applies for a license as provided in this subchapter within thirty (30) days subsequent to the payment of the penalty, five hundred dollars ($500) of the penalty shall be allowed as the first annual license fee in the event the license is granted.
Amended by Act 2019, No. 910,§ 4176, eff. 7/1/2019.
Acts 1977, No. 553, § 8; A.S.A. 1947, § 84-2640; Acts 2009, No. 655, § 87.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-415 - Notification of purchase or lease of device

(a)
All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Secretary of the Department of Finance and Administration with a copy of the invoice or lease agreement, showing the description and serial number of the amusement device and evidence that the Arkansas sales tax has been paid.
(b)
In the event that the amusement device was purchased or leased from outside the state, the invoice or lease agreement shall be accompanied by the appropriate form and a check or money order for the state compensating tax.
Amended by Act 2019, No. 910,§ 4177, eff. 7/1/2019.
Acts 1977, No. 553, § 6; A.S.A. 1947, § 84-2638.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-416 - Lessor's records - Sales taxes

(a)
In all cases in which a licensee under this subchapter leases amusement devices to others, it shall be the duty of the licensee to keep records of the amount of rent received by the licensee and the amount retained by the lessee and to furnish carbon copies of the records to the lessee.
(b)
(1)
A licensee shall ascertain the amount of sales tax due on the receipts of the amusement device and withhold the amount of the sales tax due from the receipts and remit the sales tax due to the Revenue Division of the Department of Finance and Administration.
(2)
The amount of sales tax shall not be taken into consideration in determining the rent due the licensee.
(c)
All records required to be kept by the licensee under the provision of this subchapter shall be made available to the Secretary of the Department of Finance and Administration within a reasonable time after request or the license of the offending licensee may be revoked as provided in this subchapter.
Amended by Act 2019, No. 910,§ 4178, eff. 7/1/2019.
Acts 1977, No. 553, § 7; A.S.A. 1947, § 84-2639; Acts 2009, No. 655, § 88.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-417 - Decal or card with licensee's number

(a)
In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this subchapter shall procure and exhibit on each amusement device owned or operated under the license a decal or card showing the number of the license under which the amusement device is operated.
(b)
(1)
Any coin-operated amusement device exhibited without the decal or card showing the number of the license as required in subsection (a) of this section is declared to be the maintenance of a public nuisance, and the amusement device may be seized as provided in §
26-57-414
.
(2)
However, if the owner of the coin-operated amusement device is a licensed operator under this subchapter, the owner may redeem the coin-operated amusement device upon the payment of a penalty of ten dollars ($10.00).
Acts 1977, No. 553, § 10; A.S.A. 1947, § 84-2642; Acts 2009, No. 655, § 89.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-418 - Sale of coin-operated amusement devices declared privilege - Fee imposed on salespersons

The selling, offering for sale, the taking of orders, or the soliciting for sale of coin-operated amusement devices, as defined in §
26-57-402
, is declared to be a privilege. It is further declared that salespersons shall pay a fee for this privilege.
Acts 1977, No. 553, § 12; A.S.A. 1947, § 84-2644.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-420 - Notice to purchaser of tax consequences of sale required

(a)
(1)
Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter.
(2)
All receipts, invoices, bills of sale, or other documents must contain thereon a notice citing the applicable sections of the law and warning the purchaser of the applicable tax.
(b)
(1)
Any sale which is made without notifying the purchaser of the existence of the aforementioned applicable sections of the law or when the documents executed in connection with the sale do not cite the appropriate statutes and warn of applicable tax shall be void, and the purchaser may at his or her option cancel the sale, whereupon the licensee shall immediately rebate the purchase price or the deposit made by the purchaser.
(2)
The failure of the licensee to rebate the funds after demand by the purchaser shall entitle the purchaser to file suit against the bond of the licensee which is required by §
26-57-419(d)
, and the license of the licensee shall be revoked if the purchaser obtains a judgment against the bondsman.
Acts 1977, No. 553, §§ 14, 15; A.S.A. 1947, §§ 84-2646, 84-2647; Acts 2009, No. 655, § 90.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421) › Section 26-57-421 - Selling in violation of subchapter a misdemeanor - Penalty

Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in §
26-57-419
shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500) or by confinement in the county jail for a period not exceeding sixty (60) days, or by both fine and confinement.
Acts 1977, No. 553, § 16; A.S.A. 1947, § 84-2648.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 5 - TRAVEL BUREAUS OR SERVICES (§§ 26-57-501 — 26-57-506) › Section 26-57-501 - Penalties

Any person, firm, partnership, limited liability company, or corporation failing to comply with a provision of this subchapter shall be guilty of a violation and upon conviction shall be fined in a sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).
Acts 1939, No. 151, § 6; A.S.A. 1947, § 84-2219; Acts 1995, No. 1160, § 34; 2005, No. 1994, § 177.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 5 - TRAVEL BUREAUS OR SERVICES (§§ 26-57-501 — 26-57-506) › Section 26-57-502 - Regulation and licensing

The regulation and licensing of the business conducted in this state by what is known as travel bureaus or travel services operating for the purpose of securing transportation in private automobiles from one (1) destination to another on the share-expense basis both within and without the State of Arkansas is placed in the Revenue Division of the Department of Finance and Administration, and the Secretary of the Department of Finance and Administration is authorized to license and collect the fees therefor and enforce this subchapter in its entirety by due process of law.
Amended by Act 2019, No. 910,§ 4183, eff. 7/1/2019.
Acts 1939, No. 151, § 1; A.S.A. 1947, § 84-2214.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 5 - TRAVEL BUREAUS OR SERVICES (§§ 26-57-501 — 26-57-506) › Section 26-57-503 - Notice of engaging in business

(a)
Any person, firm, partnership, limited liability company, or corporation in this state who shall enter into or conduct such a business as is described in §
26-57-502
immediately upon engaging in or commencing the business shall notify the Secretary of the Department of Finance and Administration by letter of that fact, setting forth the date of commencement and stating his or her intention to abide by all the provisions of this subchapter.
(b)
The notice shall be filed by the secretary in such manner as will enable the secretary to properly inspect and record the latter compliance of the person with the provisions of this subchapter.
Amended by Act 2019, No. 910,§ 4184, eff. 7/1/2019.
Acts 1939, No. 151, § 2; A.S.A. 1947, § 84-2215; Acts 1995, No. 1160, § 35.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 5 - TRAVEL BUREAUS OR SERVICES (§§ 26-57-501 — 26-57-506) › Section 26-57-504 - License fee

Any person, firm, partnership, limited liability company, or corporation now engaged in or who becomes engaged in a business as set forth in this subchapter is taxed a license of two hundred dollars ($200) per year.
Acts 1939, No. 151, § 3; A.S.A. 1947, § 84-2216; Acts 1995, No. 1160, § 36.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 5 - TRAVEL BUREAUS OR SERVICES (§§ 26-57-501 — 26-57-506) › Section 26-57-505 - Bond

A person, firm, partnership, limited liability company, or corporation shall also make a bond to the State of Arkansas in the sum of one thousand dollars ($1,000) for the faithful performance under this subchapter.
Acts 1939, No. 151, § 4; A.S.A. 1947, § 84-2217; Acts 1995, No. 1160, § 37.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 5 - TRAVEL BUREAUS OR SERVICES (§§ 26-57-501 — 26-57-506) › Section 26-57-506 - Disposition of tax

The Secretary of the Department of Finance and Administration shall remit the funds so collected to the State Treasury, and the Treasurer of State is directed to credit all the moneys to the Old Age Pension Fund.
Amended by Act 2019, No. 910,§ 4185, eff. 7/1/2019.
Acts 1939, No. 151, § 5; A.S.A. 1947, § 84-2218.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-601 - Tax additional

The premium tax levied by §§
26-57-603
-
26-57-605
shall be in addition to the tax paid by casualty companies and self-insurers writing workers' compensation insurance under the Workers' Compensation Law, §
11-9-101
et seq.
Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-602 - Local taxes

The taxes levied by §§
26-57-603
-
26-57-605
upon any insurer shall be in lieu of all other state, county, city, town, or municipal taxes on premium receipts. No county, city, town, or municipality shall impose any privilege tax or license fee upon the insurer or its agents for the privilege of transacting the business of insurance.
Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-605 - Wet marine and foreign trade insurers - Report and remittance of tax

(a)
As to wet marine and foreign trade insurance written in this state during the preceding calendar year, on or before March 1 of each year, each authorized, unauthorized, or formerly authorized insurer shall file its report with the Insurance Commissioner, on forms as prescribed by the commissioner of its gross underwriting profit thereon.
(b)
As a tax imposed for the privilege of transacting such wet marine and foreign trade insurance in this state, a tax of three-quarters of one percent (3/4%) of the gross underwriting profit shall be reported and paid on a quarterly estimate basis at such times and upon forms as shall be prescribed by the commissioner and reconciled annually at the time of filing the annual report.
(c)
(1)
The gross underwriting profit shall be ascertained by deducting from the net premiums, which are the gross premiums less all return premiums and premiums for reinsurance, on wet marine and foreign trade insurance contracts, the net losses paid, which are the gross losses paid less salvage and recoveries on reinsurance ceded, during the calendar year under those contracts.
(2)
In the case of insurers issuing participating contracts, the gross underwriting profit shall not include for computation of the tax prescribed by this section the amounts refunded or paid as participation dividends by the insurers to the holders of the contracts.
(d)
As used in this subchapter, "wet marine and foreign trade insurance" includes only:
(1)
Insurances upon vessels, crafts, hulls, and of interests therein, of, or with relations thereto;
(2)
Insurance of marine builder's risks, marine war risks, and contracts of marine protection and indemnity insurance;
(3)
Insurance of freights and disbursements pertaining to a subject of insurance coming within this definition; and
(4)
Insurance of personal property and interests therein, in course of exportation from or importation into any country, or in course of transportation, and while being prepared for and while awaiting shipment, and during any delays, storage, trans-shipment, or reshipment incident thereto.
Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1987, No. 1033, § 1; 1989, No. 772, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-607 - Failure to report and pay tax

(a)
The Insurance Commissioner in his or her discretion may suspend or revoke the certificate of authority of any insurer or health maintenance organization that fails to report and pay the premium tax levied under §§
26-57-604
and
26-57-605
on the date due or during any reasonable extension of time which may have been expressly granted by the commissioner for good cause upon the insurer's request.
(b)
In addition, any insurer or health maintenance organization that fails to report or pay the tax when due shall be subject to a penalty of one hundred dollars ($100) for each day of the delinquency. The penalty shall be collected by the commissioner if necessary by a civil suit therefor brought by the commissioner in the Pulaski County Circuit Court, unless the penalty is waived by the commissioner upon a showing by the insurer or organization of good cause for its failure to file its report or tax payment on or before the date due.
Acts 1959, No. 148, § 69; 1979, No. 908, § 1; 1981, No. 595, § 1; A.S.A. 1947, § 66-2302; Acts 1989, No. 772, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-608 - Nonliability of officers as to taxes or fees paid under invalid laws

No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on behalf of the insurer on account of any taxes, licenses, or fees paid pursuant to any law, even though such law is subsequently held to be invalid.
Acts 1959, No. 148, § 71; A.S.A. 1947, § 66-2304.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-611 - Disposition of nonallocated funds

The Insurance Commissioner shall deposit all premium taxes collected under this subchapter that are not allocated and appropriated for the various funds under the Workers' Compensation Law, §
11-9-101
et seq., for the Arkansas Fire and Police Pension Review Board and firemen's relief and pension funds under §
24-11-809
and for the Arkansas Fire and Police Pension Review Board and policemen's pension and relief funds under §
24-11-301
into the State Treasury as general revenues.
Acts 1987, No. 1033, § 1; 2009, No. 655, § 91.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-612 - Quarterly premium taxes

Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement.
Acts 1989, No. 772, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-613 - Exceptions

The provisions of this subchapter shall not be applicable to surplus lines insurers on the Insurance Commissioner's approved list.
Acts 1989, No. 772, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 6 - INSURANCE PREMIUM TAXES (§§ 26-57-601 — 26-57-616) › Section 26-57-614 - Fire protection services - Additional tax

(a)
(1)
It is found and determined by the General Assembly that additional funding is needed to improve the fire protection services in this state.
(2)
It is further found and determined that the public policy of this state is to provide adequate fire protection services for property of citizens through the use of properly trained and equipped firefighters, the effective administration of fire protection services through the Office of Fire Protection Services and the State Fire Marshal, and that the provisions of this section and §§
14-284-401
-
14-284-409
are necessary in furtherance of the public health and safety.
(b)
In addition to the premium taxes collected from insurers under other provisions of Arkansas law, each authorized insurer and each formerly authorized insurer shall pay to the Fire Protection Premium Tax Fund a tax at the rate of one-half of one percent (1/2%) on net direct written premiums for coverages upon real and personal property, including, but not limited to, fire, allied lines, farm owner and homeowner multiple peril, vehicle physical damage, and vehicle collision, or any combination thereof.
(c)
This tax shall be collected by the Insurance Commissioner from the insurers at the same time and in the same manner as provided in the premium tax sections of the laws of this state under this subchapter and deposited into the fund.
(d)
An assessment upon which this premium tax is based shall be made on forms prescribed by the commissioner.
(e)
(1)
A premium tax payment shall be made upon a company check payable to the fund.
(2)
If the cumulative premium tax payment is less than twenty-five dollars ($25.00), then the insurer may defer payment to the following quarter or quarters of the current calendar year but shall pay the tax no later than March 1 of the following year.
(f)
The provisions of this section and §
14-284-401
et seq. are intended to be supplemental to current provisions of Arkansas law, and shall not be construed as repealing or superseding any other laws applicable thereto.
Amended by Act 2023, No. 841,§ 46, eff. 7/1/2023.
Acts 1991, No. 833, §§ 1, 2, 8; 1992 (1st Ex. Sess.), No. 10, § 7; 2005, No. 506, § 49.