reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 4 - OPERATION OF LOTTERY (§§ 23-115-401 — 23-115-411) › Section 23-115-411 - Multidraw screen-based lottery game prohibited

(a)
(1)
A multidraw screen-based lottery game shall not be used as part of a lottery under this chapter except as provided under subdivision (a)(2) of this section.
(2)
All lottery games operated by the Office of the Arkansas Lottery on or before June 29, 2014, are permitted and may continue as a part of the Arkansas Scholarship Lottery.
(b)
The prohibition of multidraw screen-based lottery games shall expire on March 13, 2015.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Added by Act 2014EX2, No. 8,§ 2, eff. 7/3/2014.
Added by Act 2014EX2, No. 4,§ 2, eff. 7/3/2014.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 5 - VENDORS (§§ 23-115-501 — 23-115-504) › Section 23-115-502 - Vendor - Performance bond or letter of credit

(a)
(1)
At the time of execution of a major procurement contract between the Office of the Arkansas Lottery and a vendor, the vendor shall post a performance bond or letter of credit from a bank or credit provider acceptable to the office in an amount deemed necessary by the office to assure the performance of the major procurement contract.
(2)
In lieu of the bond, the vendor may deposit and maintain with the office securities acceptable to the office that are:
(A)
Interest bearing or accruing; and
(B)
Rated in one (1) of the three (3) highest classifications by an established, nationally recognized investment rating service.
(3)
Securities eligible under this section are limited to:
(A)
Certificates of deposit in an amount fully insured by the Federal Deposit Insurance Corporation issued by solvent banks or savings associations, if the solvent banks or savings associations are:
(i)
Approved by the office; and
(ii)
Organized and existing under the laws of this state or under the laws of the United States;
(B)
United States Government bonds, notes, and bills for which the full faith and credit of the United States Government is pledged for the payment of principal and interest;
(C)
Federal agency securities by an agency or instrumentality of the United States Government; and
(D)
(i)
Corporate bonds approved by the office.
(ii)
The entity that issued the bonds shall not be an affiliate or subsidiary of the depositor.
(4)
The securities shall be held in trust and shall at all times be in an amount as deemed necessary by the office for the major procurement contract.
(b)
(1)
Each vendor shall be qualified to do business in this state and shall file appropriate tax returns as provided by the laws of this state.
(2)
A major procurement contract under this section shall be governed by the laws of this state except as provided in this chapter.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2009, No. 1405, § 40.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 5 - VENDORS (§§ 23-115-501 — 23-115-504) › Section 23-115-503 - Cancellation, suspension, revocation, or termination of major procurement contract

(a)
A major procurement contract executed by the Office of the Arkansas Lottery under this chapter shall specify the reasons for which the major procurement contract may be canceled, suspended, revoked, or terminated by the office. The reasons shall include without limitation:
(1)
Commission of a violation of this chapter or a rule of the office;
(2)
Commission of any fraud, deceit, or misrepresentation;
(3)
Conduct prejudicial to public confidence in a lottery;
(4)
The vendor's filing for or being placed in bankruptcy or receivership; or
(5)
Any material change as determined in the sole discretion of the office in any matter considered by the office in entering into the major procurement contract with the vendor.
(b)
(1)
If the Director of the Office of the Arkansas Lottery or his or her designee determines that cancellation, denial, revocation, suspension, or the failure to renew a major procurement contract is in the best interest of the Arkansas Scholarship Lottery, the public welfare, or the State of Arkansas, the director or his or her designee may:
(A)
Subject to notice and a right to a hearing, cancel, suspend, revoke, or terminate a major procurement contract issued under this chapter; or
(B)
Fail to renew a major procurement contract issued under this chapter.
(2)
The major procurement contract may be temporarily suspended by the director or his or her designee without prior notice pending a hearing.
(3)
A major procurement contract may be suspended, revoked, or terminated by the director or his or her designee for any one (1) or more of the reasons enumerated in this section.
(c)
Hearings under this section shall be held in accordance with the Arkansas Administrative Procedure Act, §
25-15-201
et seq.
Amended by Act 2017, No. 334,§ 8, eff. 8/1/2017.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 5 - VENDORS (§§ 23-115-501 — 23-115-504) › Section 23-115-504 - Political contributions by vendors - Legislative findings

(a)
The General Assembly finds:
(1)
That the integrity of the Office of the Arkansas Lottery and the Arkansas Scholarship Lottery is of utmost importance; and
(2)
That the people of the State of Arkansas should have confidence and be assured that public officials are free of any improper political influence by vendors.
(b)
A vendor awarded a major procurement contract for lottery equipment or tickets or an officer, employee, or agent of a vendor awarded a major procurement contract for lottery equipment or tickets shall not make a political contribution to a public official or a candidate for election as a public official.
(c)
A vendor proposing to provide goods or services under a major procurement contract or an officer, employee, or agent of a vendor proposing to provide goods or services under a major procurement contract shall not make or promise to make a political contribution or future political contribution to a public official or a candidate for election as a public official while the award of the major procurement contract is pending.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2009, No. 1405, § 41.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-602 - Retailer license

(a)
A retailer license is not transferable or assignable.
(b)
A retailer shall not contract with any person for lottery goods or services except with the approval of the Office of the Arkansas Lottery.
(c)
Tickets and shares shall be sold only by the retailer stated on the retailer's license issued by the office under this chapter.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-603 - Bond account for deposit of bond fees - Reserve account to cover losses - Retailer bond

(a)
(1)
The Office of the Arkansas Lottery shall require a retailer to post a bond in a sufficient amount as determined by the office.
(2)
The amount of the bond under subdivision (a)(1) of this section shall not exceed two hundred dollars ($200).
(3)
The office shall establish a separate account into which bond fees shall be deposited.
(4)
Moneys deposited into the bond account may be:
(A)
Invested or deposited into one (1) or more interest-bearing accounts;
(B)
Used to cover losses the office experiences due to nonfeasance, misfeasance, or malfeasance of a retailer; and
(C)
Used to purchase blanket bonds covering the office against losses from all retailers.
(5)
At the end of each fiscal year, the office shall pay to the trust account managed and maintained by the Division of Higher Education any amount in the bond account established under subdivision (a)(3) of this section that exceeds five hundred thousand dollars ($500,000), and the funds shall be considered net proceeds from a lottery.
(b)
(1)
A reserve account may be established as a general operating expense to cover amounts deemed uncollectible.
(2)
The office shall establish procedures for minimizing any losses that may be deemed uncollectible and shall exercise and exhaust all available options in those procedures before writing off amounts to the reserve account that may be established under subdivision (b)(1) of this section.
Amended by Act 2019, No. 683,§ 1, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 2356, eff. 7/1/2019.
Amended by Act 2015, No. 1076,§ 1, eff. 7/22/2015.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-604 - Cancellation, suspension, revocation, or termination of retailer license

(a)
A retailer license executed by the Office of the Arkansas Lottery under this chapter shall specify the reasons for which the retailer license may be canceled, suspended, revoked, or terminated by the office. The reasons shall include without limitation:
(1)
Commission of a violation of this chapter or a rule of the office;
(2)
Failure to accurately or timely account for tickets, lottery games, revenues, or prizes as required by the office;
(3)
Commission of any fraud, deceit, or misrepresentation;
(4)
Insufficient sales;
(5)
Conduct prejudicial to public confidence in a lottery;
(6)
The retailer's filing for or being placed in bankruptcy or receivership;
(7)
Any material change as determined in the sole discretion of the office in any matter considered by the office in granting the license of the retailer; or
(8)
Failure to meet any of the objective criteria established by the office under this chapter.
(b)
(1)
If the Director of the Office of the Arkansas Lottery or his or her designee determines that cancellation, denial, revocation, suspension, or the failure to renew a retailer license is in the best interest of the Arkansas Scholarship Lottery, the public welfare, or the State of Arkansas, the director or his or her designee may:
(A)
Subject to notice and a right to a hearing, cancel, suspend, revoke, or terminate a retailer license issued under this chapter; or
(B)
Fail to renew a retailer license issued under this chapter.
(2)
The retailer license may be temporarily suspended by the director or his or her designee without prior notice pending a hearing.
(3)
A retailer license may be suspended, revoked, or terminated by the director or his or her designee for any one (1) or more of the reasons enumerated in subsection (a) of this section.
(4)
Hearings under this subsection shall be held in accordance with the Arkansas Administrative Procedure Act, §
25-15-201
et seq.
Amended by Act 2017, No. 334,§ 10, eff. 8/1/2017.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-605 - Retailers - Fiduciary duty - Protection against loss

(a)
(1)
Proceeds from the sale of tickets or shares shall be held in trust until paid to the Office of the Arkansas Lottery either directly or through the office's authorized collection representative.
(2)
A retailer and officers of a retailer's business have a fiduciary duty to preserve and account for retail lottery proceeds, and retailers are personally liable for all lottery proceeds.
(3)
For the purpose of this section, lottery proceeds include without limitation:
(A)
Unsold instant tickets received by a retailer;
(B)
Cash proceeds of the sale of lottery products;
(C)
Net of allowable sales commissions; and
(D)
Credit for lottery prizes paid to winners by retailers.
(4)
Sales proceeds and unused instant tickets shall be delivered to the office or its authorized collection representative upon demand.
(b)
(1)
The office shall require retailers to place all lottery proceeds due the office in accounts in institutions insured by the Federal Deposit Insurance Corporation not later than the close of the next banking day after the date of their collection by the retailer until the date they are paid to the office.
(2)
At the time of the deposit, lottery proceeds shall be deemed to be the property of the office.
(3)
The office may require a retailer to establish a single separate electronic funds transfer account when available for the purpose of:
(A)
Receiving moneys from ticket or share sales;
(B)
Making payments to the office; and
(C)
Receiving payments for the office.
(4)
Unless authorized in writing by the office, each retailer shall establish a separate bank account for lottery proceeds that shall be kept separate and apart from all other funds and assets and shall not be commingled with any other funds or assets.
(c)
When an individual who receives proceeds from the sale of tickets or shares in the capacity of a retailer becomes insolvent or dies insolvent, the proceeds due the office from the individual or his or her estate have preference over all debts or demands.
(d)
If the office determines that a retailer failed to comply with subsection (b) of this section three (3) times within any consecutive twenty-four-month period, the office may pursue business closure against the retailer under this subchapter.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2009, No. 1405, § 43.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-606 - Retailer - Rental payments based on percentage of retail sales

If a retailer's rental payments for the business premises are contractually computed, in whole or in part, on the basis of a percentage of retail sales and the computation of retail sales is not explicitly defined to include sales of tickets or shares, only the compensation received by the retailer from the Office of the Arkansas Lottery may be considered the amount of the lottery retail sale for purposes of computing the rental payment.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-607 - Business closure authority - Notice

(a)
In addition to all other remedies provided by law for failure to remit lottery proceeds due the Office of the Arkansas Lottery, the Director of the Office of the Arkansas Lottery may close the business of a retailer if the retailer fails to comply with §
23-115-605(b)
three (3) times within any consecutive twenty-four-month period.
(b)
(1)
The director shall give notice to the retailer that the third delinquency in complying with §
23-115-605(b)
in any consecutive twenty-four-month period may result in the closure of the business.
(2)
The notice shall be in writing and delivered to the retailer by:
(A)
The United States Postal Service; or
(B)
Hand delivery.
(c)
(1)
If the retailer has a third delinquency in complying with §
23-115-605(b)
in any consecutive twenty-four-month period after the issuance of the notice provided in subsection (b) of this section and the director chooses to close the business, the director shall notify the retailer by certified mail or by hand delivery that the business will be closed within five (5) business days from the date of receipt of the notice unless the retailer avoids closure of the business under subsection (d) of this section.
(2)
If the fifth day falls on a Saturday, Sunday, or legal holiday, the performance of an act to avoid closure of the business under subsection (d) of this section is timely when performed on the next succeeding business day that is not a Saturday, Sunday, or legal holiday.
(d)
A retailer may avoid closure of the business by:
(1)
Remitting the delinquent lottery proceeds; or
(2)
Entering into a written payment agreement approved by the director to satisfy the lottery proceeds delinquency.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 1405, § 44.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-608 - Administrative hearing

(a)
A retailer may request an administrative hearing concerning the decision of the Director of the Office of the Arkansas Lottery to close the retailer's business.
(b)
Within five (5) business days after the delivery or attempted delivery of the notice required by §
23-115-607(c)
, the retailer may file a written protest, signed by the retailer or his or her authorized agent, with the director stating the reasons for opposing the closure of the business and requesting an administrative hearing.
(c)
(1)
A retailer may request that an administrative hearing be held:
(A)
In person;
(B)
By telephone;
(C)
Upon written documents furnished by the retailer; or
(D)
Upon written documents and any evidence to be produced by the retailer at an administrative hearing.
(2)
The director may determine whether an administrative hearing at which testimony is to be presented will be conducted in person or by telephone.
(3)
A retailer who requests an administrative hearing based upon written documents is not entitled to any other administrative hearing before the rendering of the administrative decision.
(d)
The administrative hearing shall be conducted by a hearing officer appointed by the director.
(e)
(1)
The hearing officer shall:
(A)
Set the time and place for a hearing; and
(B)
Give the retailer notice of the hearing.
(2)
At the administrative hearing, the retailer may:
(A)
Be represented by an authorized representative; and
(B)
Present evidence in support of his or her position.
(f)
The administrative hearing shall be held within fourteen (14) calendar days of receipt by the director of the request for hearing.
(g)
The administrative hearing and determinations made by the hearing officer under this subchapter are subject to the Arkansas Administrative Procedure Act, §
25-15-201
et seq.
(h)
The defense or defenses to the closure of a business under this subchapter are:
(1)
Written proof that the retailer remitted the delinquent lottery proceeds due; or
(2)
That the retailer has entered into a written payment agreement, approved by the director, to satisfy the lottery proceeds delinquency.
(i)
The decision of the hearing officer shall be in writing with copies delivered to the retailer and the director by the United States Postal Service or by hand delivery.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 1405, § 44.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-609 - Judicial relief

(a)
(1)
If the decision of the hearing officer under §
23-115-608
is to affirm the closure of the business, the decision shall be submitted in writing and delivered by the United States Postal Service or by hand to the retailer.
(2)
The retailer may seek judicial relief from the decision by filing suit within twenty (20) calendar days of the date of the decision.
(b)
(1)
Jurisdiction for a suit under this section to contest a determination of the Director of the Office of the Arkansas Lottery shall be in Pulaski County Circuit Court, where the matter shall be tried de novo.
(2)
(A)
If the circuit court finds that the business closure order was appropriately issued by the director, the circuit court shall issue an injunction against the retailer prohibiting the further operation of the business.
(B)
If a business subject to an injunction issued by the circuit court as provided in this subchapter continues in operation, upon conviction, any person responsible for the decision to operate the business after the issuance of the injunction shall be guilty of a Class A misdemeanor.
(3)
An appeal may be made from the circuit court to the appropriate appellate court, as provided by law.
(c)
The procedures established by §
23-115-608
and this section are the sole methods for seeking relief from a written decision to close the business of a retailer for failure to comply with §
23-115-605(b)
.
(d)
The decision to close the business of a retailer shall be final:
(1)
If the retailer fails to:
(A)
Request an administrative hearing under §
23-115-608
; or
(B)
Seek judicial relief under this section; or
(2)
Upon the final decision of the circuit court or an appellate court.
(e)
(1)
It is unlawful for a business to continue in operation after a business closure order is issued that is:
(A)
Upheld on appeal under this subchapter; or
(B)
Not appealed by the retailer under this subchapter.
(2)
Upon conviction, any person responsible for the decision to operate the business in violation of this subchapter shall be guilty of a Class A misdemeanor.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 1405, § 44.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-610 - Business closure procedure

(a)
If a retailer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Director of the Office of the Arkansas Lottery shall direct the Department of Finance and Administration to affix a written notice to all entrances of the business that:
(1)
Identifies the business as being subject to a business closure order; and
(2)
States that the business is prohibited from further operation.
(b)
The director may also direct that the business be locked or otherwise secured so that it may not be operated.
(c)
The Secretary of the Department of Finance and Administration may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section.
(d)
The Office of the Arkansas Lottery may reimburse the department for the costs of administering this section after review of the amount by the Legislative Council.
Amended by Act 2019, No. 910,§ 3545, eff. 7/1/2019.
Amended by Act 2015, No. 1258,§ 34, eff. 7/22/2015.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 1405, § 44.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-611 - Revocation and suspension of business license

(a)
The closure of a business under this subchapter shall be grounds for cancellation, suspension, revocation, or termination of a retailer license under §
23-115-604
.
(b)
The closure of a business under this subchapter shall be grounds for the suspension or revocation of any business license granted under the laws of the State of Arkansas, excluding professional licenses.
(c)
After the decision to close the retailer's business becomes final, the Director of the Office of the Arkansas Lottery shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of the business.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 1405, § 44.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 6 - RETAILERS (§§ 23-115-601 — 23-115-612) › Section 23-115-612 - Authority to promulgate rules

The Office of the Arkansas Lottery may promulgate rules necessary for the implementation and enforcement of this subchapter.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 1405, § 44.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 7 - PROCUREMENTS (§ 23-115-701) › Section 23-115-701 - Procurements - Major procurement contracts - Competitive bidding

(a)
(1)
The Office of the Arkansas Lottery may purchase, lease, or lease-purchase goods or services as necessary for effectuating the purposes of this chapter.
(2)
The office may make procurements that integrate functions, including without limitation:
(A)
Lottery design;
(B)
Ticket distribution to retailers;
(C)
Supply of goods and services; and
(D)
Advertising.
(3)
In all procurement decisions, the office shall:
(A)
Take into account the particularly sensitive nature of lotteries; and
(B)
Act to promote and ensure:
(i)
Security, honesty, fairness, and integrity in the operation and administration of lotteries; and
(ii)
The objectives of raising net proceeds for the benefit of scholarships and grants.
(b)
Except as provided in subsections (c) and (d) of this section, the office shall comply with the Arkansas Procurement Law, §
19-11-201
et seq.
(c)
(1)
The office shall adopt rules concerning the procurement process for major procurement contracts.
(2)
The office shall arrange for the solicitation and receipt of competitive bids for major procurement contracts.
(3)
Except for printing, stationery, and supplies under Arkansas Constitution, Amendment 54, the office is not required to accept the lowest responsible bid for major procurement contracts but shall select a bid that provides the greatest long-term benefit to the state, the greatest integrity for the office, and the best service and products for the public.
(d)
In any bidding process, the office may administer its own bidding and procurement or may utilize the services of the Department of Finance and Administration.
(e)
(1)
Each proposed major procurement contract and each amendment or modification to a proposed or executed major procurement contract shall be filed with the Legislative Council for review at least thirty (30) days before the execution date of the major procurement contract or the amendment or modification to a proposed or executed major procurement contract.
(2)
The Legislative Council, or if the General Assembly is in session, the Joint Budget Committee, shall provide the office with its review as to the propriety of the major procurement contract and each amendment or modification to a proposed or executed major procurement contract within thirty (30) days after receipt of the proposed major procurement contract or the amendment or modification to a proposed or executed major procurement contract.
Amended by Act 2020F, No. 95,§ 36, eff. 7/1/2020.
Amended by Act 2015, No. 1258,§ 35, eff. 7/22/2015.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2009, No. 1405, § 45; 2010, No. 265, § 31; 2010, No. 294, § 31.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 8 - LOTTERY PROCEEDS (§§ 23-115-801 — 23-115-803) › Section 23-115-803 - Disposition of funds - Definition

(a)
(1)
To effectuate the purposes of the Office of the Arkansas Lottery, the office may borrow moneys from the State of Arkansas or accept and expend moneys from the State of Arkansas and shall repay any sums borrowed from the state as soon as practicable.
(2)
As used in this section, "purposes" includes without limitation the payment of the initial expenses of initiation, administration, and operation of the office and lotteries.
(3)
The office shall not issue bonds for any purpose.
(b)
(1)
The office shall be self-sustaining and self-funded.
(2)
(A)
Except as provided in subsection (a) of this section, moneys in the General Revenue Fund Account of the State Apportionment Fund shall not be used or obligated to pay the expenses of the office or prizes of a lottery.
(B)
A claim for the payment of an expense of a lottery or prizes of a lottery shall not be made against any moneys other than moneys credited to the office's operating account.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 9 - PENALTIES (§§ 23-115-901 — 23-115-904) › Section 23-115-901 - Sale of ticket or share to person under 18 years of age prohibited - Penalty

(a)
A retailer who knowingly sells a ticket or share to a person under eighteen (18) years of age or permits a person under eighteen (18) years of age to play a lottery is guilty of a violation and subject to the following penalties:
(1)
A fine not to exceed two hundred fifty dollars ($250) for a first violation;
(2)
For a second violation within a forty-eight-month period:
(A)
A fine not to exceed five hundred dollars ($500); and
(B)
Suspension of the retailer license issued under §
23-115-601
et seq. for a period not to exceed two (2) days;
(3)
For a third violation within a forty-eight-month period:
(A)
A fine not to exceed one thousand dollars ($1,000); and
(B)
Suspension of the retailer license issued under §
23-115-601
et seq. for a period not to exceed seven (7) days;
(4)
For a fourth or subsequent violation within a forty-eight-month period:
(A)
A fine not to exceed two thousand dollars ($2,000); and
(B)
Suspension of the retailer license issued under §
23-115-601
et seq. for a period not to exceed fourteen (14) days; and
(5)
For a fifth or subsequent violation within a forty-eight-month period, the retailer license issued under §
23-115-601
et seq. may be revoked.
(b)
An employee of a retailer who violates this section is subject to a fine not to exceed one hundred dollars ($100) per violation.
(c)
It is an affirmative defense to a prosecution under this section that the retailer reasonably and in good faith relied upon representation of proof of age in making the sale.
(d)
A person convicted of violating any provision of this section whose retailer license is suspended or revoked upon conviction shall surrender to the court his or her retailer license, and the court shall transmit the retailer license to the Office of the Arkansas Lottery and instruct the office:
(1)
To suspend or revoke the person's retailer license or to not renew the license; and
(2)
Not to issue any new retailer license to that person for the period of time determined by the court in accordance with this section.
Amended by Act 2017, No. 334,§ 11, eff. 8/1/2017.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 9 - PENALTIES (§§ 23-115-901 — 23-115-904) › Section 23-115-902 - Fraud - Penalty

The offense of lottery fraud and penalties for a conviction of lottery fraud are provided under §
5-55-501
.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2011, No. 207, § 29.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 9 - PENALTIES (§§ 23-115-901 — 23-115-904) › Section 23-115-903 - False statement on license application - Penalty

(a)
A person shall not knowingly make:
(1)
A material false statement in an application for a license or proposal to conduct a lottery; or
(2)
A material false entry in any book or record that is compiled, maintained, or submitted to or for the benefit of the Office of the Arkansas Lottery.
(b)
(1)
A person who violates this section is guilty of a Class D felony.
(2)
A person convicted for violating subsection (a) of this section is subject to an additional fine of not more than twenty-five thousand dollars ($25,000) or the dollar amount of the material false entry or material false statement, whichever is greater.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 9 - PENALTIES (§§ 23-115-901 — 23-115-904) › Section 23-115-904 - Inconsistent statutes inapplicable

(a)
Section
5-66-101
et seq. and all other laws and parts of laws inconsistent with this chapter are expressly declared not to apply to any person engaged in, conducting, or otherwise participating in lotteries.
(b)
A person is not guilty of any criminal offense set forth in §
5-66-101
et seq. or any other law relating to illegal gambling to the extent the person relied on any rule, order, finding, or other determination by the Arkansas Lottery Commission [abolished] or the Office of the Arkansas Lottery that the activity was authorized by this chapter during the time that the rule, order, finding, or other determination was in effect.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 10 - DEBTORS OWING MONEY TO THE STATE (§§ 23-115-1001 — 23-115-1006) › Section 23-115-1001 - Legislative intent

(a)
The purposes of this subchapter are to establish:
(1)
A policy and to provide a system whereby all claimant agencies of this state in conjunction with the Office of the Arkansas Lottery shall cooperate in identifying debtors who owe money to the state through its various claimant agencies or to persons on whose behalf the state and its claimant agencies act and who qualify for lottery prizes under this chapter from the office; and
(2)
Procedures for setting off against any prize the sum of any debt owed to the state or to persons on whose behalf the state and its claimant agencies act.
(b)
This subchapter shall be liberally construed to effectuate the purposes stated in subsection (a) of this section.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 10 - DEBTORS OWING MONEY TO THE STATE (§§ 23-115-1001 — 23-115-1006) › Section 23-115-1002 - Definitions

As used in this subchapter:
(1)
"Claimant agency" means a state agency, department, board, bureau, commission, or authority:
(A)
To which a person owes a debt; or
(B)
That acts on behalf of a person to collect a debt;
(2)
"Debt" means a:
(A)
Liquidated sum due and owing any claimant agency when the sum has accrued through contract, subrogation, tort, or operation of law regardless of whether there is an outstanding judgment for the sum; or
(B)
Sum that is due and owing any person and is enforceable by the state;
(3)
"Debtor" means an individual owing money to or having a delinquent account with a claimant agency when the obligation has not been:
(A)
Adjudicated as satisfied by court order;
(B)
Set aside by court order; or
(C)
Discharged in bankruptcy; and
(4)
"Prize" means the proceeds of any lottery prize awarded under this chapter.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 10 - DEBTORS OWING MONEY TO THE STATE (§§ 23-115-1001 — 23-115-1006) › Section 23-115-1003 - Collection remedy not exclusive

The collection remedy authorized by this subchapter is in addition to and not in substitution for any other remedy available by law.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 10 - DEBTORS OWING MONEY TO THE STATE (§§ 23-115-1001 — 23-115-1006) › Section 23-115-1005 - Confidential information

(a)
(1)
Notwithstanding any other confidentiality statute, the Office of the Arkansas Lottery may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this subchapter.
(2)
Information shall be used by a claimant agency only in the pursuit of its debt collection duties and practices.
(b)
Confidential information obtained by a claimant agency from the office under this section shall retain its confidentiality.
(c)
An employee or prior employee of a claimant agency who unlawfully discloses any information for any other purpose, except as otherwise specifically authorized by law, is guilty of a Class A misdemeanor.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 10 - DEBTORS OWING MONEY TO THE STATE (§§ 23-115-1001 — 23-115-1006) › Section 23-115-1006 - Applicability

This subchapter only applies to prizes of more than five hundred dollars ($500).
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 11 - ARKANSAS LOTTERY LEGISLATIVE OVERSIGHT COMMITTEE (§§ 23-115-1101 — 23-115-1102) › Section 23-115-1101 - Duties of Legislative Council

(a)
The Legislative Council shall:
(1)
Review whether expenditures of lottery proceeds have been in accordance with this chapter;
(2)
Review and approve proposed rules of the Office of the Arkansas Lottery under §
10-3-309
;
(3)
(A)
Review proposed contracts of twenty-five thousand dollars ($25,000) or more before the execution of the contracts.
(B)
The office shall provide a list of all contracts less than twenty-five thousand dollars ($25,000) to the Legislative Council on a monthly basis;
(4)
Review reports filed with the Legislative Council by the Division of Higher Education, including without limitation reports filed under §§
6-85-205
and
6-85-220
;
(5)
Perform its duties under §
6-85-220
; and
(6)
Study other lottery matters as the Legislative Council considers necessary to fulfill its mandate.
(b)
(1)
Annually by December 15, the Legislative Council shall provide to the General Assembly:
(A)
Any analysis or findings resulting from its activities under this section that the Legislative Council deems relevant; and
(B)
Its recommendations for any changes to the:
(i)
Scholarship award amounts;
(ii)
Number or type of scholarships; and
(iii)
Scholarship eligibility requirements.
(2)
The Legislative Council may make interim reports to the General Assembly regarding the expenditure of net lottery revenues.
(c)
(1)
During a regular, fiscal, or extraordinary session of the General Assembly, the Joint Budget Committee shall perform the functions assigned to the Legislative Council under:
(A)
This chapter;
(B)
Section
6-60-902
;
(C)
Section
6-60-903
;
(D)
Section
6-85-205
;
(E)
Section
6-85-212
;
(F)
Section
6-85-216
;
(G)
Section
6-85-219
;
(H)
Section
6-85-220
; and
(I)
Section
19-10-212
.
(2)
This subsection does not limit the authority of the Legislative Council to meet during a recess as authorized by §
10-2-223
or §
10-3-211
.
(d)
The Legislative Council and the Joint Budget Committee may:
(1)
Establish or utilize one (1) or more subcommittees to assist in their duties under this chapter;
(2)
Assign information filed with the Legislative Council under this subchapter to one (1) or more subcommittees of the Legislative Council, including without limitation a subcommittee created under subdivision (d)(1) of this section; and
(3)
Delegate their duties under this chapter to one (1) or more subcommittees of the Legislative Council, subject to the final approval of the Legislative Council or the Joint Budget Committee.
Amended by Act 2019, No. 910,§ 2357, eff. 7/1/2019.
Amended by Act 2015, No. 1258,§ 37, eff. 7/22/2015.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2009, No. 1405, §§ 47, 48; 2010, No. 265, § 35; 2010, No. 294, § 35; 2011, No. 207, § 30.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 115 - ARKANSAS SCHOLARSHIP LOTTERY ACT (§§ 23-115-101 — 23-115-1102) › Subchapter 11 - ARKANSAS LOTTERY LEGISLATIVE OVERSIGHT COMMITTEE (§§ 23-115-1101 — 23-115-1102) › Section 23-115-1102 - [Repealed]

Repealed by Act 2015, No. 1258,§ 38, eff. 7/22/2015.
Amended by Act 2015, No. 218,§ 25, eff. 2/26/2015.
Acts 2009, No. 605, § 1; 2009, No. 606, § 1; 2010, No. 265, § 36; 2010, No. 294, § 36.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 116 - PAID FANTASY SPORTS GAMES (§§ 23-116-101 — 23-116-104) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-116-101 — 23-116-104) › Section 23-116-101 - Legislative findings

(a)
The General Assembly finds that a paid fantasy sports game conducted in compliance with this chapter does not constitute gambling for any purpose.
(b)
Paid fantasy sports games conducted in compliance with this chapter are exempt from §
5-66-101
et seq.
Added by Act 2017, No. 1075,§ 2, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 116 - PAID FANTASY SPORTS GAMES (§§ 23-116-101 — 23-116-104) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-116-101 — 23-116-104) › Section 23-116-103 - Paid fantasy sports games authorized

A game operator is authorized to conduct paid fantasy sports games through one (1) or more websites or platforms maintained and operated by the game operator.
Added by Act 2017, No. 1075,§ 2, eff. 8/1/2017.
Arkansas Code of 1987 (2023) › Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105) › Subtitle 4 - MISCELLANEOUS REGULATED INDUSTRIES (§§ 23-110-101 — 23-119-105) › Chapter 116 - PAID FANTASY SPORTS GAMES (§§ 23-116-101 — 23-116-104) › Subchapter 1 - GENERAL PROVISIONS (§§ 23-116-101 — 23-116-104) › Section 23-116-104 - Tax on paid fantasy sports games

(a)
A game operator shall pay a tax for the privilege of conducting paid fantasy sports games under this chapter in an amount of eight percent (8%) of the game operator's gross paid fantasy sports game revenues from the previous state fiscal year.
(b)
The special privilege tax levied in subsection (a) of this section shall be:
(1)
Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and
(2)
Subject to the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(c)
The secretary shall promulgate rules to administer the tax levied under this section.
Amended by Act 2019, No. 910,§ 3550, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3549, eff. 7/1/2019.
Added by Act 2017, No. 1075,§ 2, eff. 8/1/2017.