Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.91-012 - Disclosable Tax Information 1991-7

Current through Register Vol. 49, No. 6, June, 2024
These regulations are promulgated pursuant to Act 400 of 1991
				which requires the Director of the Department of Finance and Administration to
				promulgate regulations to establish procedures for requesting and releasing
				information under Ark. Code Ann. §
								26-18-303(b)
				(11). Act 400 of 1991 requires disclosure of
				some tax information which was previously confidential under the Arkansas Tax
				Procedure Act, Arkansas Code Annotated §
								26-18-303.
A. The Director of the Department of Finance
			 and Administration hereby delegates the authority and responsibility to
			 disclose information under this regulation to the Commissioner of Revenue for
			 the Revenue Division of the Department of Finance and Administration.
B. DISCLOSABLE INFORMATION
The information which may be disclosed includes the name of any
				taxpayer and the amount of any tax credit, rebate, discount, or commission
				received by the taxpayer under the following provisions:
(1) Arkansas Code Annotated §6-52--503 -
			 Discount for prompt payment;
(2)
			 Arkansas Code Annotated §§
									26-52-701
			 through 706 -Manufacturer's Investment Sales and Use Tax Credit;
(3) Arkansas Code Annotated §§
									26-52-901
			 through 903 and §§ 15-4-1101 through 1104; - steel Mill Tax
			 Incentive;
(4) Arkansas Code
			 Annotated §26--55-230 ( a) ( 1) ( F) Motor Fuel Shrinkage Allowance;
(5) Arkansas Code Annotated §15-4--801
			 through 814 -Arkansas Enterprise Zone Act of 1989;
(6) Arkansas Code Annotated §
									26-57-236(g)
			 - Commission for sales of stamps for cigarettes and the collection of cigarette
			 taxes;
(7) Arkansas Code Annotated
			 §§
									26-4-201
			 through 213 -Motion Picture Tax Incentive;
(8) Arkansas Code Annotated §
									26-58-204
			 - Credit on Severance Tax of Oil Producers;
(9) Arkans as Code Annotated §
									26-58-205
			 - Credit on Severance Tax of Gas Producers;
(10) Arkansas Code Annotated §§ 26-55-301
			 through 321 -Refund of Motor Fuel Tax for Agricultural Purposes;
(11) Arkansas Code Annotated §§
									26-55-401
			 to 408 -Refund of Motor Fuel Tax by Municipal Buses;
(12) Arkansas Code Annotated §§
									26-56-214
			 to 215 -Refund of Special Distillate Fuel Tax to Interstate Users;
(13) Arkansas Code Annotated §
									15-72-706
			 - Credit Against Severance Tax for Discovery of Commercial Oil Pool;
(14) Arkansas Code Annotated §
									3-5-1001
			 to 1007 -Native Wine Subsidy;
(15)
			 Arkansas Code Annotated §
									3-5-901 to
			 908 - Native Wine Incentive Grants;
(16) Arkansas Code Annotated §
									3-5-607 - Native Wine
			 Export Incentive;
(17) Arkansas
			 Code Annotated §
									8-9-404
			 - Waste Tire Fees - Administrative Fee Retained by the Retailer;
(18) Any other tax incentive program enacted
			 after January 1, 1991, which provides a tax credit, tax rebate, tax discount,
			 or commission for the collection of a tax, with the exception of any such
			 benefits under the income tax laws of this state.
The Revenue Division will compile and maintain all information
				for three years.