Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-18-101 — 26-18-105) › Section 26-18-104 - Definitions

As used in this chapter:
(1)
"Assessment" means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise;
(2)
"Corporation" means an organization, other than a partnership, defined as follows:
(A)
Created or organized under the laws of Arkansas; or
(B)
Qualified to do or doing business in Arkansas, whether or not for profit, in a corporate or organized capacity, by virtue of creation or organization under the laws of the United States or some state, territory, district, or of a foreign country;
(C)
Associations, joint-stock companies, insurance companies, including surety and bond companies;
(D)
Unless otherwise expressly stated, common law or statutory trusts;
(E)
All other business organizations or entities which are organized for profit when the business is conducted by a trustee, or when the interest or ownership in the business is evidenced by a certificate, declaration of trust, or other written instrument; and
(F)
National banking associations, state banks, and trust companies, state or national savings and loan associations, or building and loan associations;
(3)
"Decision of the secretary" means any order, ruling, finding, regulation, or action taken by the secretary in the administration and enforcement of any state tax law;
(4)
"Erroneously paid refund" means a refund of tax received by a taxpayer that was not entitled to receive the refund;
(5)
"Excise tax" means any state tax other than an individual, corporate, or fiduciary income tax;
(6)
"Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any other person, whether individual or corporate, acting in any fiduciary capacity for any person, trust, or estate;
(7)
"Individual" means a natural person;
(8)
"Noncompliant taxpayer" means any taxpayer who has failed to:
(A)
File two (2) returns during any consecutive twenty-four-month period for:
(i)
Gross receipts or compensating use tax; or
(ii)
State income tax withholding for employees; or
(B)
Pay the tax reported on the tax return or determined by the Department of Finance and Administration to be due for any two (2) months during any consecutive twenty-four-month period for:
(i)
Gross receipts or compensating use tax; or
(ii)
State income tax withholding for employees;
(9)
"Overpayment" means the amount of any state tax paid in excess of the amount required to be paid under the particular state tax law in question;
(10)
(A)
"Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not a trust or estate or classed as a corporation within the provisions of this chapter.
(B)
"Partner" includes a member of a syndicate, group, pool, joint venture, or organization;
(11)
(A)
"Person" means an individual, trust, estate, fiduciary, firm, partnership, limited liability company, or corporation.
(B)
"Person" shall include:
(i)
The directors, officers, agents, and employees of any person;
(ii)
Beneficiaries, members, managers, and partners; and
(iii)
Any county or municipal subdivision of the state;
(12)
(A)
"Return" means any tax or information return, report, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of any state tax law which is filed with the secretary by, on behalf of, or with respect to any person, and any amendment or supplement to a tax or information return, report, declaration of estimated tax, or claim for refund, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(B)
"Return" does not include:
(i)
An application for any motor vehicle registration or license or any operator's or chauffeur's license;
(ii)
A list showing the issuance of any motor vehicle registration or license or any operator's or chauffeur's license; or
(iii)
Any information relating to any motor vehicle registration or license or any operator's or chauffeur's license;
(13)
"Secretary" means the Secretary of the Department of Finance and Administration, State of Arkansas, or the Administrative Assistant for Revenue, or his or her authorized agent;
(14)
"State tax" means any tax, any fee for a license, permit, or registration, or any other fee or charge which is payable to, collected by, or administered by the Revenue Division of the Department of Finance and Administration;
(15)
"State tax law" means this chapter and any other law of the State of Arkansas which levies, imposes, or relates procedurally or otherwise to any state tax;
(16)
(A)
"Tax deficiency" or "deficiency" means the amount of tax owed by a taxpayer that is not paid when due.
(B)
"Tax deficiency" or "deficiency" includes an underpayment of tax;
(17)
"Taxpayer" means:
(A)
Any person subject to or liable for any state tax;
(B)
Any person required to file a return, to pay, or to withhold and remit any tax required by the provisions of any state tax law;
(C)
Any person required to obtain a license or a permit or to keep any records under any state tax law; or
(D)
Any person who files a return and pays a reported tax without regard to whether he or she was required to file the return;
(18)
(A)
"Tax return preparer" means any person who prepares for compensation, or who employs one (1) or more persons to prepare for compensation, any state tax return or claim for refund.
(B)
For purposes of this subdivision (18), the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of the return or claim for refund; and
(19)
(A)
"Underpayment" means the difference between the state tax paid and the amount required to be paid under the particular state tax law in question.
(B)
"Underpayment" includes an erroneously paid refund.
Amended by Act 2019, No. 910,§ 3607, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3606, eff. 7/1/2019.
Amended by Act 2017, No. 999,§ 3, eff. 8/1/2017.
Amended by Act 2017, No. 999,§ 2, eff. 8/1/2017.
Amended by Act 2017, No. 999,§ 1, eff. 8/1/2017.
Amended by Act 2013, No. 623,§ 7, eff. 1/1/2014.
Acts 1979, No. 401, § 3; A.S.A. 1947, § 84-4703; Acts 1993, No. 332, § 3; 1995, No. 1160, § 16; 2003, No. 1718, § 1; 2003 (2nd Ex. Sess.), No. 46, § 1; 2009, No. 360, § 1.