reglab/statecodes huggingface dataset:
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-807 - FILING RETURNS › Rule 1.26-51-807 - Federal Extension of Time

Current through Register Vol. 49, No. 6, June, 2024
It is important that a complete income tax return be filed
					 on or before the return's due date. An incomplete income tax return will not be
					 accepted. If the taxpayer is unable to file a complete return on or before the
					 return's due date, the Department is authorized to grant a reasonable extension
					 of time for filing the income tax return. Form AR1055, Request For Extension Of
					 Time For Filing Income Tax Returns, is available for use in requesting an
					 extension. The request should state in detail the necessity for the extension,
					 and whether or not the federal government has granted such extension. If the
					 request is approved, the Department will mail a confirmation to the taxpayer. A
					 copy of the confirmation must be attached to the income tax return when it is
					 filed. A tax practitioner submitting a request for an extension of time must
					 complete a separate request for each taxpayer. Refer to 1.
					 26-18-505(a)(3)(A)
					 and 1.
					 26-18-505(a)(3)(B)
					 for important related information on 'state" extensions of time. Any federal
					 extensions that have been taken should be applied first; Arkansas (that is,
					 state) extensions should be applied subsequent to any federally granted
					 extensions.
Requests for extensions on "C" corporation income tax
					 returns should be addressed to: Corporation Income Tax Section, P.O. Box 919,
					 Little Rock, Arkansas 72203-0919.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-912 - MINIMUM ESTIMATED TAX › Rule 1.26-51-912 - Generally

Current through Register Vol. 49, No. 6, June, 2024
When a taxpayer files a declaration of estimated tax, it
					 must be either 100% of the prior year's tax liability or 90% of the tax
					 liability for the current tax year.
To avoid underestimate penalty, estimated tax payments
					 shall be made by the quarterly installment due dates. If a taxpayer's income
					 varied during the tax year, it may be able to reduce any underestimate
					 penalties by computing the penalties using the "annualized" method, in which
					 case both Forms AR2220A and AR2220 should be completed.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-913 - PAYMENT OF ESTIMATED TAX › Rule 1.26-51-913(b) - Claimed on Income Tax Return

Current through Register Vol. 49, No. 6, June, 2024
Once a payment or refund has been declared as an estimated
					 payment for the next succeeding tax year, it is considered to be a payment for
					 the next tax year's debt and cannot be claimed until that tax year's return is
					 filed.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1001 - WATER CONSERVATION INCENTIVES › Rule 1.26-51-1006 - Credit for Water Resource Projects, Water Impoundments and Water Control Structures

Current through Register Vol. 49, No. 6, June, 2024
The income tax credit for water resource projects, water
					 impoundments and water control structures is issued and verified through the
					 Arkansas Soil and Water Conservation Commission. The Commission, upon
					 acceptance and approval of the project, will issue a "Certificate and Tax
					 Credit Approval" document to the taxpayer. In the year the project is
					 completed, the Commission will issue the taxpayer a "Certificate of Completion
					 for Tax Credit" document.
In order to claim the income tax credit prior to the
					 completion of the project, the taxpayer must attach the "Certificate of Tax
					 Credit Approval" to its income tax return. If the project has been completed,
					 the "Certificate of Completion for Tax Credit" must be attached to the
					 taxpayer's income tax return. The income tax credit is limited to nine thousand
					 dollars ($9,000) or the amount of the taxpayer's computed tax liability for the
					 tax year, whichever is the smaller amount. Any unused income tax credit may be
					 carried forward for up to nine (9) consecutive tax years following the tax year
					 in which the credit originated.
If a Certificate of Completion is not issued by the
					 Commission within three (3) years of the Certificate of Tax Credit Approval
					 date, the taxpayer will be subject to an assessment by the Corporation Income
					 Tax Section for the repayment of those credits previously taken, including
					 interest.
Any water resource or surface water conservation project
					 approved prior to 12/31/95 must comply with the provisions established under
					 the Water Resource Conservation and Development Incentives Act of 1985. The
					 1985 Act limited the credit to $3,000.00 per year with a ten (10) year
					 carryforward allowed.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1001 - WATER CONSERVATION INCENTIVES › Rule 1.26-51-1007 - Credit for Abandoning or Reducing the Extraction of Groundwater

Current through Register Vol. 49, No. 6, June, 2024
The income tax credit for abandoning or reducing the
					 extraction of groundwater and utilizing surface water in lieu of groundwater is
					 issued and verified through the Arkansas Soil and Water Conservation
					 Commission. The Commission will issue a "Certificate of Tax Credit Approval"
					 and "Certificate of Completion for Tax Credit" in the same manner as outlined
					 in 1.
					 26-51-1006.
					 In order for the taxpayer to claim this credit, the appropriate certificate
					 must be attached to its income tax return. The income tax credit is limited to
					 nine thousand dollars ($9,000) or the amount of the taxpayer's computed tax
					 liability for the tax year, whichever is the smaller amount. Any unused income
					 tax credit may be carried forward for up to two (2) consecutive tax years
					 following the tax year in which the credit originated.
If the corporation is claiming more than one (1) income tax
					 credit, the corporation should specify in which order the credits should be
					 claimed. If not specifically stated, the Department will utilize the credits in
					 the order which it perceives to be to the best advantage of the
					 corporation.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1001 - WATER CONSERVATION INCENTIVES › Rule 1.26-51-1008 - Credit for Surface Water Conversion Within Critical Areas

Current through Register Vol. 49, No. 6, June, 2024
With respect to agricultural or recreational water
					 projects, the income tax credit is limited to nine thousand dollars ($9,000) or
					 the amount of the taxpayer's computed tax liability for the tax year, whichever
					 is the smaller amount. Any unused credit may be carried forward for up to two
					 (2) consecutive tax years following the tax year in which the credit
					 originated.
For industrial or commercial water projects, the income tax
					 credit is limited to thirty thousand dollars ($30,000) or the amount of the
					 taxpayer's computed tax liability for the tax year, whichever is the smaller
					 amount. Any unused credit may be carried forward for up to four (4) consecutive
					 tax years following the tax year in which the credit originated.
The income tax credit set forth in ACA
					 26-51-1008
					 shall be available for tax years beginning on or after
					 08/01/97.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1001 - WATER CONSERVATION INCENTIVES › Rule 1.26-51-1010(c) - Application and Approval Procedure

Current through Register Vol. 49, No. 6, June, 2024
The Arkansas Soil and Water Conservation Commission will
					 issue a Certificate of Tax Credit Approval to applicants who propose water
					 conservation projects that meet the requirements of the Water Resource
					 Conservation and Development Incentives Act. Upon completion of the project,
					 the Commission will issue a Certificate of Completion for Tax Credit to the
					 taxpayer.
The taxpayer must attach the Certificate of Tax Credit
					 Approval to the income tax return on which it first claims the income tax
					 credit. The Certificate of Completion for Tax Credit must be attached to the
					 first tax return filed by the taxpayer after the Certificate has been
					 issued.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1001 - WATER CONSERVATION INCENTIVES › Rule 1.26-51-1010(d) - Multiple Credits

Current through Register Vol. 49, No. 6, June, 2024
If a taxpayer is claiming more that one (1) water
					 conservation income tax credit, the taxpayer should specify on its return the
					 order in which the credits should be applied. If no such specification is made,
					 the Department will apply the credits in the order which would be of best
					 advantage to the taxpayer.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1001 - WATER CONSERVATION INCENTIVES › Rule 1.26-51-1011 - Project Completion and Maintenance

Current through Register Vol. 49, No. 6, June, 2024
All water conservation projects must be completed within
					 three (3) years of the date that the Certificate of Tax Credit Approval was
					 issued on. If the project is not completed within this three (3) year period,
					 all credits claimed must be repaid to the Department and the project will be
					 disallowed for any further water conservation income tax credits.
All water conservation projects must be maintained for a
					 minimum life of ten (10) years after the Certificate of Completion for Tax
					 Credit has been issued. If the taxpayer terminates the project at any time
					 during the first ten (10) years, the taxpayer must notify the Commission and
					 the Department in writing of the termination. In addition, the taxpayer must
					 promptly file an amended income tax return after the termination and repay any
					 tax credits claimed but not earned.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1103 - DONATIONS AND SALES TO EDUCATIONAL INSTITUTIONS › Rule 1.26-51-1103 - Limit on Total Credit for Qualified Research Expenditures, Donations, and Sales

Current through Register Vol. 49, No. 6, June, 2024
A taxpayer may receive an income tax credit for qualified
					 research expenditures, donations and sales to qualified educational
					 institutions as set forth in ACA
					 26-51-1102. The
					 taxpayer, when claiming this income tax credit, must attach to its income tax
					 return the documentation required by ACA
					 26-51-1104.
The income tax credit is limited to fifty percent (50%) of
					 the taxpayer's tax liability, after all other credits and reductions have been
					 calculated. The income tax credit must be claimed for the tax year in which the
					 qualified research expenditure, donation or sale occurred. Any unused income
					 tax credit may be carried forward during the three (3) consecutive tax years
					 immediately following the tax year for which the credit is first
					 established.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1213 - STEEL MILL TAX INCENTIVES › Rule 1.26-51-1213(a) - Credits and NOL

Current through Register Vol. 49, No. 6, June, 2024
Taxpayers may be eligible to claim both enterprise zone
					 credits and a NOL deduction for the same tax year. If the NOL or credit cannot
					 be fully claimed for the tax year in which established or earned, the remainder
					 may be carried forward during the nine (9) consecutive tax years immediately
					 following the tax year for which the credit or NOL is first
					 established.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › 1998-1 - Comprehensive Corporation Income Tax Regulations › Rule 26-51-1701 - LOW INCOME HOUSING › Rule 1.26-51-1701 - Housing Tax Credit

Current through Register Vol. 49, No. 6, June, 2024
This tax credit applies to taxpayers who own an interest in
					 a low income housing project that has been qualified by the Arkansas
					 Development Finance Authority. An eligibility statement, which must be attached
					 to the taxpayer's income tax return in order to claim the credit, is issued by
					 the Authority stating the amount of credit allowable. The credit for Arkansas
					 income tax purposes shall be twenty percent (20%) of the federal low income
					 housing credit.
If the credit cannot be fully claimed for the tax year in
					 which established, there is a carryforward period to the next five (5)
					 consecutive tax years. This credit is subject to recapture if the taxpayer's
					 housing project becomes disqualified.
The low income housing credit applies to time periods after
					 August 1, 1997 and is available on a first come, first served basis until a
					 $250,000 per year limit is reached.
Issued and hereby effective this
					 10th day of December, 1998 in the city of Little
					 Rock, Arkansas.
Tim Leathers
Commissioner of Revenue and
Acting Director
Arkansas Department of Finance and
					 Administration
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.05-001 - Rules Governing Greyhound Racing: Rule 1381, Rule 3160, Rule 3161, Rule 3220A, Rule 5015A, - Rules Governing Thoroughbred Racing: Rule 1231, Rule 1270, Rule 2263, Rule 2434, Rule 2466

Current through Register Vol. 49, No. 6, June, 2024
1231.
Total Dissolved Carbon Dioxide Testing
A. Definitions
1.
Bicarbonate Loading or
			 Milkshaking"
- terms used to describe the administration of
			 bicarbonate of soda (sodium bicarbonate or NaHCO3) or
			 other substances that affect total dissolved carbon dioxide levels,
			 administered through a nasogastric tube or by any other means, which shall be
			 deemed to have an adverse effect on the horse by changing its normal
			 physiological state through elevation of blood total dissolved carbon
			 dioxide.
2.
Nasogastric
			 Tube
- any tube which can be inserted through the nose that extends
			 into the stomach.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.07-003 - Rule 10.22 - Electronic Games of Skill; Rule 1217-1330 - RCI; Rule 1219(A) - Cumulative Penalty; Rule 1232(C) - Bute; Rule 2426 - Claiming

Current through Register Vol. 49, No. 6, June, 2024
10.22 "Gross Wagering Revenues" mean the total value of
				currency, coupons, gaming tickets, and electronic credits invested by a patron
				to activate the play of an EGS. However, "Gross Wagering Revenues" shall not
				include promotional coupons or promotional electronic credits provided by a
				franchise holder/Gaming Operator to a patron at no cost to the patron, which
				are used by the patron to make a wager on an EGS.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.13-002 - Thoroughbred Rules and Greyhound Rule

Current through Register Vol. 49, No. 6, June, 2024
Greyhound Rule 6000 - Advance Deposit Wagering.
(a) As used in this Rule:
(i) "ADW" means advance deposit
			 wagering.
(ii) "Commission" means
			 the Arkansas Racing Commission.
(iii) "Federal Interstate Horseracing Act"
			 means the federal Interstate Horseracing Act of 1978, as amended, 15 U.S.O
			 Section 3001
et seq.,
as in effect on the effective date of
			 this Rule.
(iv) "Franchise Holder"
			 means the holder of a franchise to conduct pari-mutuel wagering on (1) horse
			 racing under the Arkansas Horse Racing Law, Arkansas Code Section
			 23-110-101 et
			 seq. or (2) greyhound racing under the Arkansas Greyhound Racing Law, Arkansas
			 Code Ann Section
			 23-111-101 et
			 seq.
(v) "Greyhound Racing
			 Franchise Holder" means the holder of a franchise to conduct pari-mutuel
			 wagering on greyhound racing under the Arkansas Greyhound Racing Law, Arkansas
			 Code Ann. Section
			 23-111-101 et
			 seq.
(vi) "Horse Racing Franchise
			 Holder" means the holder of a franchise to conduct pari-mutuel wagering on
			 horse racing under the Arkansas Horse Racing Law, Arkansas Code Section
			 23-110-101 et
			 seq.
(vii) "Other ADW Provider"
			 means any individual or entity licensed in a jurisdiction other than Arkansas
			 to engage in ADW on horse or greyhound racing that accepts advance deposit
			 wagers from Arkansas residents, under the applicable law of the jurisdiction
			 where the individual or entity is so licensed, and in the case of horse racing,
			 under the Federal Interstate Horseracing Act.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-002 - Greyhound Rule 3098 - Increase in License Fees

Current through Register Vol. 49, No. 6, June, 2024
The following persons shall be required to secure a license
				from the Commission and the annual fee shall be as follows:
Authorized Agent (for each owner represented)
$38.00
Kennel Name
$60.00
Owner
$60.00
Partnership or Corporation
$60.00
Trainer
$55.00
Assistant Trainer
$50.00
Employee
$ 5.00
Registration for each Greyhound
$ 2.00
Breeder
$60.00
Any person employed on the grounds of a Franchise Holder by the
				Franchise Holder, or its lessees, or on any authorized off-track facility,
				either owned by the Franchise Holder, or by any individual, where racing
				greyhounds are housed, or by any concession licensed or permitted to operate on
				the grounds of the Franchise Holder, must secure an Employee License.
Any person to whom a license has been issued by the Commission
				and whose duties require that such person have access to the paddock and/or the
				kennel compound shall have a photographic identification badge clearly visible
				on his person at all times while he is in these areas. Persons failing to have
				a photographic identification badge clearly visible when entering the paddock
				and/or kennel areas are subject to ejection from the grounds, a fine,
				suspension, or ruling off. The photographic identification badge shall be
				issued by the Commission in the form approved by the Commission. Any licensee
				who loses his photographic identification badge will be charged $5.00 to
				replace the badge. Any visitor to the paddock and/or kennel compound shall wear
				a visitor's pass in plain view. The visitor's pass shall be in the form
				approved by the Commission. Track security shall maintain a log of all persons
				to whom a visitor's pass has been issued.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-003 - Rule 1151 - Amendment Removing Exception for Graded Stakes Races as Obsolete

Current through Register Vol. 49, No. 6, June, 2024
All portions of purse money earned by horses competing in
				stakes races shall be made available to the owners of such horse following the
				clearance of chemical analysis results from those horses who have undergone
				chemical analysis in such stakes races. All portions of purse money for horses
				running in overnight races shall be made available to the owners of such horses
				on the next racing day following the day such horses competed and earned purse
				money. Provided, however, any purse money earned by any horse in any race may
				be ordered by the Stewards to be withheld, pending a hearing and resolution of
				all appeals, should the chemical analysis of the horse indicate the presence of
				a drug, except as allowed in Rule 1232, or for any other good cause indicating
				that the horse involved (or its owner, trainer or jockey) may have violated any
				rule or regulation of the Racing Commission, or otherwise engaged in any
				conduct, which reasonably warrants withholding the purse under the
				circumstances. Provided, further, however, should the chemical analysis of any
				sample of a horse entitled to a share of the purse indicate the presence of a
				drug, except as allowed by Rule 1232, the purse may be revoked at any time up
				to nine (9) months following the race and ordered redistributed by the Racing
				Commission. The failure of the owner or jockey of the horse testing positive
				for the presence of a drug to repay the funds to the proper person(s) as
				ordered by the Racing Commission shall result in the suspension and/or
				revocation of the owner's or jockey's license. The money shall be repaid to the
				proper person(s) for distribution as soon as possible after recovery. After the
				period of nine (9) months following the race, all tests and obligations shall
				be void.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-006 - Rule 1260(e) - Clarifies Existing Power of the Commission

Current through Register Vol. 49, No. 6, June, 2024
Following the hearing, the Commission may, at its discretion,
				uphold the decision of the Stewards, overturn the decision of the Stewards, or
				reduce or increase any penalties assessed by the Stewards in their
				ruling.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-007 - Rule 2099.1(4) - Horses That Have Not Started a Race in Six Months to One Year and the Requirements for Workouts and Physical Examination

Current through Register Vol. 49, No. 6, June, 2024
A horse which has not started for a period of six (6) months or
				more prior to a race day must have three officially published timed workouts,
				two of which must be within 30 days of the race and one of which must be at a
				distance of four (4) furlongs or more. A horse which has not started for a
				period of six (6) months or more must also undergo a physical examination by a
				regulatory veterinarian and be approved in writing by the regulatory
				veterinarian prior to being entered in a race. The workouts must have occurred
				at a pari-mutuel horse racing facility or a recognized horse training facility,
				approved by the Stewards.
[The current paragraph numbered 2099.1(4) will be renumbered to
				2099.1(5), and the current paragraph numbered 2099.1(5) will be renumbered to
				2099.1(6).]
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-008 - Rule 2104 - Applications for Licenses

Current through Register Vol. 49, No. 6, June, 2024
All applications for licenses and registrations to participate
				in racing shall be filed with the Commission on forms supplied by it or by a
				national licensing organization. No owner shall be eligible to start a horse
				unless his/her completed license application is on file in the Racing
				Commission Office, Oaklawn Jockey Club, no later than 3 P.M. (central time) the
				day before the race, unless otherwise approved by the Board of Stewards.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-009 - Rule 2105 - Extends Licenses from One Year to up to Three Years

Current through Register Vol. 49, No. 6, June, 2024
The appropriate fees shall accompany each application. Licenses
				may be issued for one or three years. Such license or registration shall expire
				December 31st of the year of expiration.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-010 - Rule 2110(a) - License Fees for Owners, Stable Names, Trainers, Etc. at Oaklawn Park

Current through Register Vol. 49, No. 6, June, 2024
The following persons shall secure a license from the
				Commission and the annual fee shall be as follows:
Owner
$60.00
Partnership
$60.00
Stable Name
$60.00
Trainer/Asst. Trainer
$55.00
Jockey/App. Jockey/Jockey Agent
$55.00
Veterinarian
$45.00
Authorized Agent
$38.00
Horseshoer
$35.00
Employee
$ 5.00
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-012 - Rule 2163(a) - Protective Headgear for Jockeys and Riders

Current through Register Vol. 49, No. 6, June, 2024
All jockeys, exercise persons, outriders and other persons
				riding horses on the grounds of Oaklawn Park shall at all times while mounted
				on a horse wear appropriate protective headgear and have their chin straps
				fastened. This rule shall apply from the time the stable is open for training
				until it is closed after the race meeting, and shall be enforced by all
				trainers. The protective headgear must meet any of the following
				standards:
(1) American Society for
			 testing and Materials (ASTM 1163);
(2) UK Standards (EN 1384 and PAS
			 015);
(3) Australian/New Zealand
			 Standards (AS/NZ 3838).
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-013 - Rule 2163(b) - Safety Vest for Jockeys

Current through Register Vol. 49, No. 6, June, 2024
No jockey (including apprentice jockeys) shall be allowed to
				ride in any race or exercise horses on the grounds of Oaklawn Park without a
				safety vest. The safety vest shall provide a minimum shock absorbing protection
				of five (5), as defined by the British Equestrian Trade Association (BETA). The
				safety vest must meet one of the following standards:
(1) British Equestrian Trade Association
			 (BETA) 2000, level 2;
(2) Euro
			 Norris (EN) 121.58 Level 1;
(3)
			 American Society for Testing Materials (ASTM) (F2681 -08);
(4) Show and Allied Trade Research
			 Association (SATRA) (Jockey Vest Document M6 Issue 2);
(5) Australian Racing Board (ARM) (Standard
			 11998).
The safety vest shall weigh no more than two (2) pounds and
				shall not be included in a jockey's weight when weighing out to race. If a
				jockey fails to wear a safety vest in the running of any race, the jockey's
				horse shall be disqualified. The Stewards or Racing Commission may levy
				additional penalties or fines against the jockey or trainer.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-014 - Rule 2163 (c) - Requirements and Condititions for the Use of a Riding Crop

Current through Register Vol. 49, No. 6, June, 2024
(1) Although the
			 use of a riding crop is not required, any jockey who uses a riding crop during
			 a race shall do so only for safety, correction and encouragement;
(2) All riders shall comply with the
			 following when using a riding crop:
(a)
			 Showing the horse the riding crop and giving it time to respond before hitting
			 it;
(b) Having used the riding
			 crop, giving the horse a chance to respond before using it again;
(c) Using the riding crop in rhythm with the
			 horse's stride.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-017 - Rule 2222.1 - Entries in Races at Oaklawn Park

Current through Register Vol. 49, No. 6, June, 2024
No horse shall be allowed to start unless the registration
				papers are on file with the Racing Secretary. For horses running in stakes and
				allowance races, the Stewards may waive this requirement, provided the horse
				can be positively identified by the Identifier.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-018 - Rule 2262- Horses Returning to Competition after Being Excused

Current through Register Vol. 49, No. 6, June, 2024
Any horse that has been excused from starting on account of
				sickness or physical disability will not be allowed to run for ten (10) days
				after such excuse.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-020 - Rule 2371 - Disqualification of a Coupled Entry

Current through Register Vol. 49, No. 6, June, 2024
If a horse is disqualified for a foul under these Rules, any
				other horse in the race owned wholly or in part by the same interest or trained
				by the same trainer may also be disqualified if the Stewards determine the
				second part of the coupled or uncoupled entry benefitted from the actions of
				the disqualified stablemate.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-021 - Rule 2426(a)(5) - Claiming of Horses at Oaklawn Park

Current through Register Vol. 49, No. 6, June, 2024
A claiming certificate may not be utilized until 24 hours have
				elapsed since the application is received by the Stewards and during the first
				week of racing, which is defined as the first block of scheduled consecutive
				racing days of each meet.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.17-022 - Rule 2445 - Eligibility of Horses Claimed to Run in Lower Priced Claiming Races

Current through Register Vol. 49, No. 6, June, 2024
For a period of twenty-seven (27) days after the claim, a
				claimed horse shall not start in a race in which the determining eligibility
				price is less than twenty-five (25%) more than the price at which it was
				claimed. The day claimed shall not count for purposes of counting the
				applicable twenty-seven (27) day period, and for this purpose, the immediate
				following calendar day after the day claimed shall be the first day. The horse
				shall be entitled to enter whenever necessary so that the horse may start on
				the twenty-eighth (28th) calendar day following the claim, for any claiming
				price.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-004 - CGR 4 Operation of Gaming Establishments

Current through Register Vol. 49, No. 6, June, 2024
4.010
Methods of operation.
1. It is the policy of the Commission to
			 require that all establishments wherein gaming is conducted in this state be
			 operated in a manner suitable to protect the public health, safety, morals,
			 good order and general welfare of the inhabitants of the State of
			 Arkansas.
2. Responsibility for the
			 employment and maintenance of suitable methods of operation rests with the
			 licensee, and willful or persistent use or toleration of methods of operation
			 deemed unsuitable will constitute grounds for license revocation or other
			 disciplinary action.
3. In the case
			 of a franchise holder and other casino licensees with previous gaming
			 experience, the Commission shall be authorized to approve certain system,
			 network, operational, and other standards necessary to implement Casino gaming
			 on a temporary and immediate basis as long as a deadline for full-compliance
			 with permanent standards is provided at the time of approval. Extensions may be
			 approved by the Commission if justification is provided to show that such
			 additional time in the temporary environment is reasonably necessary.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-005 - CGR 5 Operation of Interactive Gaming

Current through Register Vol. 49, No. 6, June, 2024
5.010
Scope.
Rule 5 shall govern
			 the operation of interactive gaming.
5.020
Definitions.
As used in
			 this Rule:
1. "Authorized player" means a
			 person who has registered with the operator of interactive gaming to engage in
			 interactive gaming.
2. "Commission"
			 means the Arkansas Racing Commission or the Commission's designee.
3. "Interactive gaming account" means a
			 wagering account as that term is defined in these Rules.
4. "Interactive gaming service provider"
			 means a person who acts on behalf of an operator of interactive gaming and:
(a) Manages, administers or controls wagers
			 that are initiated, received or made on an interactive gaming system;
(b) Manages, administers or controls the
			 games with which wagers that are initiated, received or made on an interactive
			 gaming system are associated;
(c)
			 Maintains or operates the software or hardware of an interactive gaming system;
			 or
(d) Provides products, services,
			 information or assets to an operator of interactive gaming and receives
			 therefor a percentage of gaming revenue from the establishment's interactive
			 gaming system.
5.
			 "Interactive gaming system" shall have the same meaning as provided in these
			 Rules.
6. "Inter-operator poker
			 network" means a pool of authorized players from two or more operators
			 collected together to play the game of poker on one interactive gaming
			 system.
7. "Operate interactive
			 gaming" means to operate, carry on, conduct, maintain or expose for play in or
			 from the State of Arkansas interactive gaming on an interactive gaming
			 system.
8. "Operator of interactive
			 gaming" or "operator" means a person who operates interactive gaming. An
			 operator of interactive gaming who is granted a license by the Commission is a
			 licensee.
9. "Poker" means the
			 traditional game of poker, and any derivative of the game of poker as approved
			 by the Commission, wherein two or more players play against each other and
			 wager on the value of their hands. For purposes of interactive gaming, poker is
			 not a banking game.
10. "Wagering
			 communication" means the transmission of a wager between a point of origin and
			 a point of reception through communications technologies.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-007 - CGR 7 Transfer of Ownership; Loans

Current through Register Vol. 49, No. 6, June, 2024
7.010
General.
1. No person shall sell, purchase, assign,
			 lease, grant or foreclose a security interest, hypothecate or otherwise
			 transfer, convey or acquire in any manner whatsoever any interest of any sort
			 whatever in or to any licensed gaming operation or any portions thereof, or
			 enter into or create a voting trust agreement or any other agreement of any
			 sort in connection with any licensed gaming operation or any portion thereof,
			 except in accordance with law and these Rules.
2. No licensee shall permit any person to
			 make any investment whatever in, or in any manner whatever participate in the
			 profits of, any licensed gaming operations, or any portion thereof, except in
			 accordance with law and these Rules.
3. No person shall transfer or convey in any
			 manner whatsoever any interest of any sort whatever in or to any licensed
			 gaming operation, or any portion thereof, to, or permit any investment therein
			 or participation in the profits thereof by, any person acting as agent, trustee
			 or in any other representative capacity whatever for or on behalf of another
			 person without first having fully disclosed all facts pertaining to such
			 representation to the Commission. No person acting in any such representative
			 capacity shall hold or acquire any such interest or so invest or participate
			 without first having fully disclosed all facts pertaining to such
			 representation to the Commission and obtained written permission of the
			 Commission to so act.
4. Rule 7
			 shall apply to transfers of interest in corporations subject to these Rules,
			 but shall not apply to transfers of interest in corporations subject to these
			 Rules.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-008 - CGR 8 Enforcement of Security Interests

Current through Register Vol. 49, No. 6, June, 2024
8.010
Definitions.
As used in
			 this Rule:
1. "Commission" means the Arkansas
			 Racing Commission or the Commission's designee.
2. "Enforce a security interest" means the
			 transfer of possession ownership or title pursuant to a security
			 interest.
3. "Operating license"
			 means the Casino license issued to a person for the conduct of gaming. The term
			 does not include licenses issued to officers, directors, holders of securities
			 or other ownership interest, key employees, or others who have been licensed
			 due to their relationship to or involvement with the gaming
			 operation.
4. "Personal property
			 gaming collateral" means property subject to a security interest that is
			 composed of:
(a) A security issued by a
			 corporation which is a holder of a Casino license in this state;
(b) A security issued by a holding company
			 that is not a publicly traded corporation;
(c) A security issued by a holding company
			 that is a publicly traded corporation, if the enforcement of the security
			 interest will result in the creditor acquiring control as set forth in these
			 Rules; or
(d) A security issued by
			 a partnership which is a holder of a Casino license in this state.
5. "Secured party" means a person
			 who is a lender, seller, or other person in whose favor there is a security
			 interest or judgment.
6. "Security"
			 means security as that term is defined in Rules 13 and 14.
7. "Security agreement" means an agreement
			 that creates or provides for a security interest.
8. "Security interest" means an interest in
			 property that secures the payment or performance of an obligation or a
			 judgment.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-009 - CGR 9 Closing of Business, Death or Disability; Insolvency

Current through Register Vol. 49, No. 6, June, 2024
9.010
Surrender of license on closing of business; closing due to natural
			 disasters.
1. If a gaming
			 establishment is conveyed to a secured party who does not possess the licenses
			 necessary to operate the establishment, and the licensee ceases gaming
			 operations as a result, the licensee must immediately surrender the licensee's
			 Casino license and, upon written notification from the Commission that the
			 surrender is accepted, the license shall be deemed to have lapsed. The
			 Commission may, upon its own initiative or upon a request by the former secured
			 party of the establishment, petition a court of competent jurisdiction for the
			 appointment of a supervisor pursuant to these Rules to ensure the continuation
			 of the gaming operation upon lapse of the license.
2. Except as provided in subsection 1, any
			 licensee who surrenders, abandons or quits his or her licensed establishment,
			 or who closes all of his or her licensed games for a period exceeding 1 month,
			 shall within 10 days after surrendering, quitting or abandoning his or her
			 licensed establishment or so closing his or her games, surrender his or her
			 license to the Commission. The Commission may, upon request, authorize closing
			 for longer periods; however, such extension will not permit closing for an
			 entire calendar quarter.
3.
			 Subsection 2 shall not apply if the Commission authorizes closure of any
			 licensed gaming establishment that temporarily ceases the operation of all
			 licensed games because of natural disaster, fire or other physical destruction
			 of the licensed gaming establishment. In such circumstances, the licensee shall
			 notify the Commission of the circumstances requiring closure of the licensed
			 games pending rebuilding or repair of the premises; the anticipated duration of
			 the closure; and the intent of the licensee to commence operation as soon as
			 rebuilding or repairs have been completed. Upon receipt of such notice, the
			 Commission, if satisfied that the premises are in fact unusable for continuing
			 gaming, may authorize closure for such time as is necessary.
4. Any licensee granted temporary closure by
			 the Commission under subsection 4 is a continuing state Casino licensee subject
			 to the provisions of the Amendment and Rules adopted thereunder, and shall also
			 be subject to such conditions, by way of placement of a bond, reporting, or
			 otherwise, as may be deemed necessary by the Commission. Prior to resumption or
			 partial resumption of gaming operations, licensees shall pay in advance any
			 license fees and taxes due.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-010 - CGR 10 Miscellaneous

Current through Register Vol. 49, No. 6, June, 2024
10.010
Officials not to hold Casino licenses or related approvals.
1.
Prohibition
. No state
			 Casino license, finding of suitability, or approval, the granting of which
			 requires an application to be made to the Commission, shall be held by nor
			 granted to any person holding office in, or employed by, any agency of the
			 State of Arkansas or any of its political subdivisions when the duties of such
			 office or agency pertain to the enforcement of the provisions of the Amendment
			 or these Rules.
2.
Inclusions
. This Rule applies specifically, but without
			 limitation, to the following categories of persons in gaming enforcement:
(a) Persons affiliated with the attorney
			 general's office of the State of Arkansas;
(b) Persons affiliated with any prosecuting
			 attorney's office within the State of Arkansas;
(c) Persons affiliated with any sheriff's
			 office or police department within the State of Arkansas;
(d) Members, agents, or employees of the
			 Commission;
(e) Any member of the
			 judiciary.
3.
Waivers
. The Commission may waive the prohibition contained
			 within subsection 1 of this Rule if it makes a written finding that such waiver
			 is not inconsistent with the functions, duties, or responsibilities of the
			 person otherwise restricted from holding the license, finding of suitability,
			 or approval do not involve matters relating to the enforcement of the
			 provisions of the Amendment or these Rules.
4.
Non-transferability of
			 waivers
. A waiver granted pursuant to this section is applicable only
			 to the specific matter for which it is granted and shall not be transferable to
			 any other license, finding of suitability, or approval applied for or held by
			 the person otherwise prohibited from holding or being issued the
			 same.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-011 - CGR 11 Chips

Current through Register Vol. 49, No. 6, June, 2024
11.010
Definitions.
As used in this Rule:
1. "Book" means a race book or sports pool
			 licensed and approved pursuant to these Rules.
2. Except as otherwise provided, "Commission"
			 means the Arkansas Racing Commission or the Commission's designee.
3. "Chip" means a non-metal or partly metal
			 representative of value issued by a licensee for use at table games or counter
			 games at the licensee's gaming establishment.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-016 - CGR 16 Private Investment Companies

Current through Register Vol. 49, No. 6, June, 2024
16.010
Definitions.
As used in Rule 16:
1.
			 "Private investment company" means any privately held legal entity except a
			 natural person which holds or applies for a license, or owns, directly or
			 indirectly, a beneficial interest in any corporation, firm, partnership,
			 limited partnership, limited-liability company, trust or other form of business
			 organization which holds or applies for a license, and which has the following
			 characteristics:
(a) 100% of the economic
			 securities of the company are held, directly or indirectly, by (i) one or more
			 private investment funds that are managed by an investment manager or managers,
			 which investment manager or managers collectively have more than one billion
			 dollars in assets under management or (ii) one or more institutional investors
			 as defined in these Rules that each has assets of more than one billion
			 dollars;
(b) 100% of the voting
			 securities of the company are held by one or more legal entities that is
			 controlled by one or more controlling persons or key executives of the
			 investment managers or institutional investors; and
(c) The company is not a "publicly traded
			 corporation" or has received Commission approval to convert its registration
			 from a publicly traded corporation to a private investment company.
[] The Commission may waive or modify one or more of the
				characteristics above for reasons consistent with these Rules.
Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 06 - Racing Commission › Rule 006.06.19-018 - CGR 18 Supervision

Current through Register Vol. 49, No. 6, June, 2024
18.020
Policy.
The Commission finds and hereby declares that the
			 continuation of a Casino gaming establishment's gaming operation following
			 surrender, lapse, suspension or revocation of a license essential to such
			 operation presents significantly enhanced dangers to the public health, safety,
			 morals, good order and general welfare of the inhabitants of the State of
			 Arkansas and should only be permitted when:
1.
			 The possible adverse economic impact of closure of the gaming operations upon
			 the specific community in which the establishment is located and upon the state
			 generally is significant; and
2.
			 Continued gaming operation pursuant to a supervisorship would facilitate speedy
			 transfer of ownership of the establishment in a manner that does not
			 unreasonably endanger the public health, safety, morals, good order and general
			 welfare.