Arkansas Code
Subchapter 7 - Contributions
§ 11-10-701. Accrual and payment by employer

(a)
(1) Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment.
(2) The contributions shall become due and be paid by each employer to the Director of the Division of Workforce Services for the Unemployment Compensation Fund in accordance with such rules as the director may prescribe and shall not be deducted, in whole or in part, from the wages of individuals in employment for the employer.

(b) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (½¢) or more, in which case it shall be increased by one cent (1¢).(c)(1) Determinations of liability are conclusive and binding unless within thirty (30) calendar days after the mailing date of the determination the employer requests an administrative determination of coverage under § 11-10-308.
(2) However, if the director determines that the request for an administrative determination of coverage is not perfected within the thirty-calendar-day period as a result of circumstances beyond the employer's control, the director may consider the request as having been filed timely.

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