Arkansas Code
Title 26 - Taxation

§ 26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector - Every county clerk, county assessor, or county collector who in...

§ 26-2-109. County collector purchasing tax land - (a) No county collector or his or her deputy, either...

§ 26-2-110. Improper tax collecting - If any county collector shall collect taxes not stated on...

§ 26-2-111. Fraudulent statement of accounts by collecting officer - Any county sheriff, collector of revenues, constable, or other officer...

§ 26-2-112. Removal of county judge - Any county judge who willfully approves any false and fraudulent...

§ 26-2-113. Prosecution by state - Nothing contained in this section and §§ 26-2-111, 26-2-112, and...

§ 26-2-114. Taxpayer suit to recover taxes lost by corruption in office - (a) If any taxpayer in any county in this state...

Chapter 3 - Property Subject to Taxation and Exemptions

Subchapter 2 - Taxable Property

§ 26-3-201. Property subject to taxes generally - All property, whether real or personal, in this state; all...

§ 26-3-202. Money - (a) All circulation notes of national banking associations, United States...

§ 26-3-203. Mobile homes and manufactured homes - (a) Mobile homes and manufactured homes shall be deemed real...

§ 26-3-204. Federal lands sold by state - (a) All tracts of land set apart for school or...

§ 26-3-205. Timber rights - (a) All timber in this state which has been sold...

§ 26-3-206. Property used for other than church purposes — Exemption - (a) All real or personal property owned by any church...

Subchapter 3 - Exemptions from Taxation

§ 26-3-301. Property exempt from taxes generally - All property described in this section, to the extent limited,...

§ 26-3-302. Intangible personalty - (a) All intangible personal property in this state is exempt...

§ 26-3-303. Parsonages - Parsonages owned by churches and used as homes for pastors...

§ 26-3-304. Textile mills - (a) No person, firm, or corporation shall be required to...

§ 26-3-305. Nonprofit waterworks - Waterworks systems owned by nonprofit property owners associations are public...

§ 26-3-306. Disabled veterans, surviving spouses, and minor dependent children — Definition - (a) (1) (A) (i) A disabled veteran who has been...

§ 26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation - (a) It is hereby found and determined by the Seventy-Eighth...

§ 26-3-311. Motor vehicles leased by municipalities - A motor vehicle that is subject to a lease of...

Chapter 5 - Multistate Tax Compact

§ 26-5-101. Multistate Tax Compact. [Effective until January 1, 2021.] - The “Multistate Tax Compact” is enacted into law and entered...

§ 26-5-101. Multistate Tax Compact. [Effective January 1, 2021.] - The “Multistate Tax Compact” is enacted into law and entered...

§ 26-5-103. State representative - The Secretary of the Department of Finance and Administration of...

§ 26-5-106. Legal counsel - The chief attorney of the Revenue Division of the Department...

§ 26-5-107. Interstate audit procedures - The provisions of Article VIII of the Multistate Tax Compact,...

§ 26-5-108. Authorized forms - The Secretary of the Department of Finance and Administration is...

Subtitle 2 - Administration of State Taxes

Chapter 17 - Revenue Division

Subchapter 2 - Staff Personnel

§ 26-17-201. Authority to employ - The Secretary of the Department of Finance and Administration shall...

§ 26-17-203. Field auditors - It shall be the duty of the Secretary of the...

§ 26-17-204. Bond - All deputy commissioners and other employees of the Revenue Division...

Subchapter 3 - Powers and Duties

§ 26-17-301. Performance required - All of the employees of the Revenue Division of the...

§ 26-17-302. Motor vehicle license fees - The Secretary of the Department of Finance and Administration shall...

§ 26-17-303. Petroleum products - Inspection of petroleum oils and products required to be made...

Subchapter 4 - Reciprocal Pacts and Agreements

§ 26-17-402. Authority to enter agreements - The Secretary of the Department of Finance and Administration is...

§ 26-17-403. Powers and duties — Definition - The Secretary of the Department of Finance and Administration and...

§ 26-17-404. Violations - Any Arkansas person, firm, or corporation that willfully aids or...

Subchapter 5 - Collection of Revenues

§ 26-17-502. Duty to remit revenues - The Secretary of the Department of Finance and Administration shall...

§ 26-17-503. Daily remittance - All collectors and field inspectors shall daily report and remit...

Chapter 18 - State Tax Procedure Generally

Subchapter 1 - General Provisions

§ 26-18-101. Title - This chapter shall be known and may be cited as...

§ 26-18-102. Purpose - The purpose of this chapter is to provide, as far...

§ 26-18-103. Construction - Unless otherwise expressly provided in any state law hereafter enacted,...

§ 26-18-104. Definitions - As used in this chapter: (1) “Assessment” means the determination...

Subchapter 2 - Penalties and Offenses

§ 26-18-202. Failure to pay or file return - Any person required under any state tax law to pay...

§ 26-18-203. False or fraudulent reports, etc - Any taxpayer required to make, render, sign, or verify any...

§ 26-18-204. False answers to questions or affidavits - Any taxpayer or other person who knowingly makes a false...

§ 26-18-205. Failure to obey summons - Any person who, being summoned to appear to testify or...

§ 26-18-206. Conduct of business without license - Any person required to obtain a license or permit by...

§ 26-18-207. Continuance of business after forfeiture of bond - Any person who, after the forefeiture by the Secretary of...

§ 26-18-208. Additional penalties and tax - In addition to the criminal penalties provided by this chapter,...

§ 26-18-209. Evading or defeating tax — Accomplice liability - Any person who assists a taxpayer in evading or defeating...

§ 26-18-210. Prosecutions — Where permitted - Prosecution of any criminal offense provided for in this subchapter...

§ 26-18-211. Failure to correct noncompliance after notification - If a taxpayer has been previously advised that he or...

§ 26-18-212. Failure to file a return after notification - If a taxpayer has previously been advised that the taxpayer...

Subchapter 3 - Administration Generally

§ 26-18-308. Disposition of revenues - All taxes, interest, penalties, and court costs received by the...

§ 26-18-309. Defense of secretary in civil suits - When the Secretary of the Department of Finance and Administration...

Subchapter 5 - Liability and Payment

§ 26-18-508. Interest on deficiencies and overpayments - Interest shall be collected on tax deficiencies and paid on...

§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records - A person who violates § 5-37-507 is liable to the...

Subchapter 7 - Enforcement

§ 26-18-703. Appointment of receivers - At the request of the Secretary of the Department of...

§ 26-18-704. Proceedings against localities - When a county, city, town, or other political subdivision of...

§ 26-18-707. Extension of comity - The courts of this state shall recognize and enforce liability...

Subchapter 8 - Taxpayer Bill of Rights

§ 26-18-801. Title - This subchapter may be cited as the “Taxpayer Bill of...

§ 26-18-805. Basis for evaluation of employees - The Secretary of the Department of Finance and Administration shall...

§ 26-18-810. Disclosure or use of information by preparers of returns - shall pay a penalty of two hundred fifty dollars ($250)...

Subchapter 9 - Taxpayer Assistance

§ 26-18-903. Employee evaluation criteria - The Secretary of the Department of Finance and Administration shall...

Subchapter 10 - Business Closure

§ 26-18-1006. Authority to promulgate rules - The Secretary of the Department of Finance and Administration may...

Chapter 19 - Electronic Funds

§ 26-19-102. Applicability of Arkansas Tax Procedure Act - The provisions of the Arkansas Tax Procedure Act, § 26-18-101...

§ 26-19-103. Authority of Secretary of the Department of Finance and Administration - The Secretary of the Department of Finance and Administration is...

§ 26-19-104. Effective dates - The provisions of this subchapter shall be effective on and...

§ 26-19-108. Rules - The Secretary of the Department of Finance and Administration is...

Chapter 20 - Uniform Sales and Use Tax Administration Act

§ 26-20-101. Title - This chapter shall be known as and referred to as...

§ 26-20-102. Definitions - As used in this chapter: (1) “Agreement” means the Streamlined...

§ 26-20-103. Legislative finding - The Eighty-Third General Assembly finds that this state should enter...

§ 26-20-106. Agreement requirements - The Secretary of the Department of Finance and Administration shall...

Chapter 21 - Streamlined Sales Tax Administrative Act

§ 26-21-101. Title - This chapter shall be known and may be cited as...

§ 26-21-102. Legislative findings and intent - The Eighty-Fifth General Assembly finds that this state should enter...

§ 26-21-103. Definitions - As used in this chapter: (1) “Agent” means a person...

§ 26-21-104. Seller registration - (c) When registering, a seller may select one (1) of...

§ 26-21-105. Taxing jurisdictions - The Department of Finance and Administration shall develop a downloadable...

§ 26-21-112. Effective date for rate changes - The effective date of rate changes for services covering a...

§ 26-21-113. Promulgation of rules - The Secretary of the Department of Finance and Administration shall...

§ 26-21-114. Governing board - For the purposes of representing this state on the governing...

Subtitle 3 - Administration of Local Taxes

Chapter 23 - Taxpayers

Subchapter 2 - Arkansas Property Taxpayer Bill of Rights

§ 26-23-201. Title - This act shall be referred to as the “Arkansas Property...

§ 26-23-203. Notice procedures - The following procedures shall be employed to ensure taxpayers receive...

§ 26-23-204. Tax bill information - In order to assist property taxpayers to better understand their...

Chapter 24 - Arkansas Public Service Commission

§ 26-24-101. Tax Division created - For the purpose of assisting it in the carrying out...

§ 26-24-102. Power and authority generally - The Arkansas Public Service Commission shall have the full power...

§ 26-24-103. Assessment of utility property - The Arkansas Public Service Commission shall have the full power...

§ 26-24-105. Supervision of local authorities - The Arkansas Public Service Commission shall have the full power...

§ 26-24-107. Rules - The Arkansas Public Service Commission shall have the full power...

§ 26-24-108. Extension of time - The Arkansas Public Service Commission shall have the full power...

§ 26-24-109. Suits - The Arkansas Public Service Commission shall have the full power...

§ 26-24-110. Information from public officials - The Arkansas Public Service Commission shall have the full power...

§ 26-24-111. Information from private persons or corporations - The Arkansas Public Service Commission shall have the full power...

§ 26-24-113. Depositions - The Arkansas Public Service Commission shall have the full power...

§ 26-24-116. Investigations by commission - The Arkansas Public Service Commission shall have the full power...

§ 26-24-117. Omitted property - The Arkansas Public Service Commission shall have the full power...

§ 26-24-119. Investigation of tax systems - The Arkansas Public Service Commission shall have the full power...

§ 26-24-120. Consultation with Governor - The Arkansas Public Service Commission shall have the full power...

§ 26-24-121. Biennial report - The Arkansas Public Service Commission shall have the full power...

Chapter 25 - Levy of Taxes

§ 26-25-101. Limitation on counties - It shall be unlawful for the county court to levy...

§ 26-25-103. Basis of city and town levies - All levies of taxes in cities and towns shall be...

§ 26-25-104. State levy in cities one mile from state line - The rate of all taxes levied by the State of...

Chapter 26 - Assessment of Taxes

Subchapter 3 - Administration Generally

§ 26-26-308. Rules - The Assessment Coordination Division shall promulgate appropriate rules to carry...

Subchapter 4 - Adjustment of Taxes

§ 26-26-401. Applicability - The provisions of this subchapter relative to the adjustment or...

§ 26-26-402. Procedure for adjustment of taxes after reappraisal or reassessment of property — Definition - Current year of second Taxes shall be current-year taxes to...

§ 26-26-403. Certification of assessed value data - Base Year Certification of Assessment Data on Real Estate COUNTY:...

§ 26-26-404. Computation and certification form - Base Year Millage Rollback Computation and Certification Form COUNTY: TAXING...

§ 26-26-405. Personal property interim millage adjustment - PERSONAL PROPERTY INTERIM MILLAGE ADJUSTMENT COUNTY: TAXING UNIT: DATE: Data...

§ 26-26-406. Tax adjustment procedure - The following tax adjustment procedure must be completed by the...

§ 26-26-409. Rules and regulations - The various state agencies having authority and responsibility with respect...

Subchapter 5 - County Assessors

§ 26-26-502. Deputy county assessors - The county assessor in each county, with the approval of...

Subchapter 7 - Lists — Abstracts — Books — Records

§ 26-26-703. Exempt lands to be abstracted - Lands of the United States or of Arkansas, or lands...

§ 26-26-707. List of building permits - The city clerks of all cities and municipalities in each...

§ 26-26-715. Information gathered by county assessor - From time to time, the county assessor shall, by personal...

§ 26-26-716. Assessment reports filed with county clerk - I, , Assessor for County, State of Arkansas, do solemnly...

§ 26-26-718. Duty to account for all realty - It is the duty of the several county assessors of...

§ 26-26-720. Correcting descriptions already on books - The Attorney General is authorized to have corrected any part...

Subchapter 8 - Surveys and Plats

§ 26-26-803. Designation of tracts - When a plat and notes accompanying it of any section...

§ 26-26-804. Compensation of officials - Each of the officials named in this subchapter shall be...

Subchapter 9 - Listing of Property for Assessment

§ 26-26-901. Furnishing of forms - Upon the application of the property owner or other person...

§ 26-26-902. Oath of one listing - You do solemnly swear that you will well and truly...

§ 26-26-904. Listing by representatives - The property of every ward shall be listed by his...

§ 26-26-906. Pawnbrokers - Every person or company engaged in the business of receiving...

§ 26-26-907. Lands sold for taxes - All lands and town lots sold for the payment of...

§ 26-26-913. Special list of omitted property - Whenever the county assessor discovers that any property has been...

Subchapter 10 - Exempt Property

§ 26-26-1001. List of exempt real property - The county assessor, at the time of making the assessment...

Subchapter 11 - Assessment of Property Generally

§ 26-26-1101. Time to assess realty - Each year the county assessor shall, between the first Monday...

§ 26-26-1104. Failure to list intangible personalty - A county assessor in this state shall not be held...

§ 26-26-1111. Mineral and surface estates owned by same person - When the mineral estate and the surface estate in land...

§ 26-26-1112. Separate records for severed mineral interests - County assessors may maintain separate records for severed mineral interests...

Subchapter 12 - Valuation of Property

§ 26-26-1201. Date of valuation - All property in this state shall be assessed by the...

§ 26-26-1204. Accounts and notes included in merchant's valuation - Each merchant in giving a list of value of personal...

Subchapter 13 - Reassessment of Property

§ 26-26-1302. Qualification of appointees - Persons appointed to make the reassessment shall qualify without delay...

§ 26-26-1305. Effect of reassessment - Any reassessment shall, when completed, be treated exactly as an...

§ 26-26-1306. Liability for expenses - The expense of any reassessment shall be borne by the...

Subchapter 14 - Tangible Personal Property

§ 26-26-1402. Applicability - The provisions of this subchapter shall not be applicable to...

§ 26-26-1403. Effective date - The provisions of this subchapter shall be effective beginning with...

§ 26-26-1404. Provisions supplemental - The provisions of this subchapter shall be supplemental to any...

§ 26-26-1407. Procedure and forms - The Assessment Coordination Division shall prescribe the forms to be...

Subchapter 15 - Corporations and Financial Institutions

§ 26-26-1502. Definitions - As used in this subchapter, unless the context otherwise requires:...

§ 26-26-1503. Personal property - For purposes of the ad valorem personal property tax, financial...

Subchapter 16 - Utilities and Carriers Generally

§ 26-26-1601. Applicability - For the purpose of assessment and taxation, any person, firm,...

§ 26-26-1603. Information to be furnished - I declare, under the penalties of perjury, that the foregoing...

§ 26-26-1608. Assessment when no report or erroneous report filed - If any person, firm, company, copartnership, association, or corporation whose...

§ 26-26-1609. Hearing prior to assessment - At any time after the meeting of the Tax Division...

§ 26-26-1611. Assignment or apportionment of assessed value - The Tax Division of the Arkansas Public Service Commission shall...

§ 26-26-1613. Property not used in utility operation - All real and personal property, not used in the utility...

§ 26-26-1615. Average tax rate - The average rate of ad valorem levy throughout this state...

Subchapter 17 - Private Car Companies

§ 26-26-1701. Definition - As used in this subchapter, unless the context otherwise requires,...

§ 26-26-1702. Report required - The president or other chief officer of every private car...

§ 26-26-1703. Report by railroads of private car mileage - The president or other chief officer of every railroad whose...

Subchapter 18 - Cable Television Systems

§ 26-26-1801. Definition - As used in this subchapter, unless the context otherwise requires,...

§ 26-26-1802. Jurisdiction - The Arkansas Public Service Commission shall have no jurisdiction over...

§ 26-26-1803. Rules - The Tax Division of the Arkansas Public Service Commission shall...

Subchapter 19 - Uniform System of Real Property Assessment

§ 26-26-1901. Definitions - As used in this subchapter: (1) “Countywide reappraisal” means a...

§ 26-26-1903. Criteria for reappraisal - The Assessment Coordination Division shall determine which counties shall be...

§ 26-26-1904. Objectives - The objectives of this subchapter are as follows: (1) To...

§ 26-26-1908. Applicability of relation to ad valorem tax - The provisions of §§ 26-26-401 — 26-26-409 and 26-26-410 [repealed]...

§ 26-26-1909. Relation to previous requirements - Implementation of this subchapter does not relieve a county of...

§ 26-26-1910. Scope - The provisions of this subchapter shall not affect either the...

§ 26-26-1911. Division authority - The Assessment Coordination Division shall promulgate rules for the implementation...

Chapter 27 - Equalization of Assessments

Subchapter 2 - State Equalization Board

§ 26-27-203. Rules for valuation - In the performance of its duties, the members of the...

Subchapter 3 - County Equalization Boards

§ 26-27-302. Qualifications - The county equalization board of each county shall be composed...

§ 26-27-310. Working groups - County equalization boards consisting of nine (9) members may organize...

§ 26-27-311. Special sessions generally - (i) Completing its work of the equalization of property assessments;...

§ 26-27-313. Attendance by assessor - It is the imperative duty of the county assessor or...

§ 26-27-314. Authority to classify and zone property - The county equalization board of any county may classify the...

§ 26-27-318. Appeals to courts - (i) By one (1) insertion published not less than one...

Chapter 28 - Tax Books and Records

Subchapter 1 - General Provisions

§ 26-28-101. Form of tax books - The preparer of the tax books shall make out in...

§ 26-28-103. Extension of taxes - After receiving statements of the rates and sums of money...

§ 26-28-106. Charging uncollected taxes - When, for any cause, the taxes in any county, for...

§ 26-28-110. Public records — Preservation - The tax books delivered to the county collector shall be...

§ 26-28-111. Correction of errors - REAL PROPERTY TAX CORRECTION No. School Dist. City Name Address...

§ 26-28-112. Books for two judicial districts - It shall be the duty of the county clerks of...

§ 26-28-113. Deposit of books in proper district - After the completion of the collection of taxes for each...

Subchapter 2 - Unit Tax Ledger System

§ 26-28-201. Installation - When any county quorum court in any county in the...

§ 26-28-202. Prerequisites - The “unit tax ledger system” shall be a system of...

§ 26-28-204. Recorded real estate transfers certified to county collector - In all counties in the State of Arkansas wherein the...

§ 26-28-205. Assessments on forms furnished by county collector - The total valuation of all taxable real property as assessed...

Subchapter 3 - Computerized Tax Assessment and Collection

§ 26-28-301. Use of alternative method - It is the intent of this subchapter to provide an...

§ 26-28-303. Duty of county assessor - Under the system provided for in this subchapter: (1) It...

§ 26-28-304. Duty of preparer of tax books - Under the system provided for in this subchapter: (1) After...

§ 26-28-305. Duty of county collector - Under the system provided for in this subchapter, the county...

§ 26-28-306. Final tax settlements - Under the system provided for in this subchapter: (1) All...

§ 26-28-307. Permanent record — Commissions - Under the system provided for in this subchapter: (1) The...

§ 26-28-308. Distribution of taxes - Under the system provided for in this subchapter, the county...

Subtitle 4 - Collection and Enforcement

Chapter 34 - General Provisions

§ 26-34-102. Ownership error in assessment - It shall not be necessary to the validity of an...

§ 26-34-103. Liability of executor or administrator - The personal property of any deceased person shall be liable...

§ 26-34-104. Attorney General to conduct suits - All suits which may be brought under the provisions of...

§ 26-34-105. Limitation of actions on tangible property taxes - No suit shall be brought for the recovery of overdue...

§ 26-34-106. Limitation of actions on intangible property taxes - No suit shall be brought for the recovery of unpaid...

§ 26-34-107. No proceedings after payment except for fraud - After the assessment and full payment of any general property,...

Chapter 35 - Collection and Payment of Taxes Generally

Subchapter 4 - Liability of Fiduciaries

§ 26-35-402. Preference of reimbursement claims - Every attorney, agent, guardian, executor, or administrator seized or having...

Subchapter 5 - Tax Payments

§ 26-35-502. Means of payment - The county taxes of any county of this state levied...

§ 26-35-503. Interest on public debt - The tax levied to pay the interest on the public...

Subchapter 7 - Tax Collection

§ 26-35-702. Location — Notice - County sheriffs and county collectors shall be permitted to collect...

Subchapter 8 - Judicial Appeals

§ 26-35-801. Appeals disposed of without delay - The courts of this state shall expeditiously dispose of appeals...

Subchapter 10 - Records and Forms

§ 26-35-1004. Tax receipt form - The county collector, whenever any taxes are paid, shall give...

§ 26-35-1005. Definition - As used in this subchapter, “book” means either paper or...

Chapter 36 - Collection of Delinquent Taxes

Subchapter 2 - Collection Generally

§ 26-36-203. Publication of delinquent personal property tax list - DELINQUENT PERSONAL TAX LIST The personal Tax Books of County...

§ 26-36-205. List of delinquent officers - The county collectors shall make a delinquent list of all...

§ 26-36-206. Distraint of goods to pay delinquent personal property taxes - The goods or chattels of the taxpayer listed above located...

§ 26-36-210. Counties under unit tax ledger system - The county collector in any county of this state utilizing...

§ 26-36-211. Liability of collector for property improperly sold - Any collector of any county, city, or town in this...

§ 26-36-213. Delinquent taxes on mineral interests — Certified statement or account - DELINQUENT MINERAL INTEREST TAX LIST The Real Estate Tax Books...

Subchapter 3 - Setoff Against State Tax Refund

§ 26-36-302. Construction - This subchapter shall be liberally construed so as to effectuate...

§ 26-36-303. Definitions - As used in this subchapter: (1) (A) “Claimant agency” means:...

§ 26-36-304. Remedy cumulative - The collection remedy under this subchapter is in addition to...

§ 26-36-305. Setoffs for claimant agencies - Subject to the limitations contained in this subchapter, the Revenue...

§ 26-36-306. Minimum sum collectible - A claimant agency shall not be allowed to effect final...

§ 26-36-311. Appeals - Appeals from action taken at hearing allowed under this subchapter...

§ 26-36-313. Notice of final setoff - Upon the finalization of setoff under the provisions of this...

§ 26-36-314. Priorities of claims - Priority in multiple claims to refunds allowed to be set...

§ 26-36-318. Interest - Regardless of any other provision of law, no interest shall...

§ 26-36-320. Rules - The Secretary of the Department of Finance and Administration is...

Chapter 37 - Sale or Forfeiture of Real Property

Subchapter 1 - General Provisions

§ 26-37-107. Publication of delinquent list - DELINQUENT REAL ESTATE TAX LIST The Real Estate Tax Books...

§ 26-37-110. No duty to maintain premises - With respect to tax-delinquent real property certified to the state,...

Subchapter 2 - Sale of Tax-Delinquent Lands

§ 26-37-206. Void sales - If the taxes charged on any land or lot, or...

§ 26-37-207. Invalid donation by state - If the title of any person holding lands by virtue...

§ 26-37-208. Wrong name in tax book - No sale of any land or lot for delinquent taxes...

§ 26-37-211. Purchaser of timber rights - The sale of timber rights for delinquent taxes shall vest...

Subchapter 3 - Redemption of Realty to Be Sold for Taxes

§ 26-37-305. Rights of persons under a mental incapacity, minors, and members of the United States Armed Forces - Land owned by a person under a mental incapacity, a...

§ 26-37-307. Joint tenant, tenant in common, or coparcener - When any joint tenants, tenants in common, or coparceners shall...

Chapter 38 - Confirmation of Tax Sales

Subchapter 1 - General Provisions

§ 26-38-102. Uncertified sales to state prior to 1908 canceled - All sales of land to the State of Arkansas for...

§ 26-38-106. Record of deeds made by county clerk - The county clerk shall enter in a book to be...

Subchapter 2 - Title to Forfeited Lands

§ 26-38-205. Decree - The decree of a circuit court confirming the forfeiture and...

§ 26-38-209. Application - The provisions of this subchapter are applicable to all forfeitures...

Chapter 39 - Settlement of Moneys Collected

Subchapter 2 - Payment of Funds Generally

§ 26-39-207. Taxes on convictions, etc - The county sheriff shall collect and account for all taxes...

§ 26-39-211. Deficit in settlement - If the settlement of the county collectors or county sheriffs...

§ 26-39-212. Failure to make settlement - Every officer required to make settlement who shall fail to...

§ 26-39-213. Failure to pay amount due - Every officer who shall fail to pay the amount due...

§ 26-39-215. Failure of delinquent officer to pay - If a delinquent officer shall not pay the amount found...

§ 26-39-216. Judgment for amount due - Unless a delinquent officer shall appear upon the first day...

§ 26-39-217. Reexamination of settlement - If good cause be shown for setting aside the settlement,...

§ 26-39-218. Lien for balance due - The amount or balance of every account settled and due...

§ 26-39-219. Judgment against delinquent officers and securities - When any balance shall be found against any county clerk,...

§ 26-39-221. Notice of reexamination - Before any settlement shall be reexamined, it shall be the...

Subchapter 3 - Report of Delinquent Taxpayers

§ 26-39-301. Penalty - Any county collector who shall fail to file with the...

Subchapter 4 - Settlement of County Collectors' Accounts

§ 26-39-401. Penalty - Any county clerk or other county officer designated pursuant to...

§ 26-39-404. Settlement with county and county subdivisions - After the tax settlement made with the county collector by...

§ 26-39-406. Distribution to funds - All taxes collected and arising under any law of this...

Subchapter 5 - Failure of County Collectors to Account

§ 26-39-502. Penalty for failing to pay state funds - If any county collector and others bound by law to...

Subtitle 5 - State Taxes

Chapter 51 - Income Taxes

Subchapter 1 - General Provisions

§ 26-51-101. Title - This act shall be known and may be cited as...

§ 26-51-102. Definitions - As used in this chapter, unless the context otherwise requires:...

§ 26-51-103. Captions not to affect interpretation - No caption of any section or set of sections shall...

§ 26-51-104. Administration - The Secretary of the Department of Finance and Administration shall...

§ 26-51-106. Publication of statistics - The Secretary of the Department of Finance and Administration shall...

Subchapter 2 - Imposition of Tax

§ 26-51-201. Individuals, trusts, and estates — Definition - From Less Than or Equal To Rate $0 $4,499 0.75%...

§ 26-51-204. Railroads and public utilities - Every railroad or other public utility, whether organized under the...

§ 26-51-205. Corporations — Work Force 2000 Development Fund. [Effective until January 1, 2021.] - On the second $3,000 of net income or any part...

Subchapter 3 - Exemptions and Reduced Tax Rates

§ 26-51-301. Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions - Single Taxpayer From Less Than Credit $10,682 $10,700 $133 $10,701...

§ 26-51-304. Income from investments made by nonprofit organizations - Income derived from investments made by nonprofit organizations, whether or...

§ 26-51-308. Trusts for qualified deferred compensation plans exempt - An organization or trust described in 26 U.S.C. § 401(a),...

§ 26-51-310. Foreign income exclusion - Title 26 U.S.C. §§ 911 and 912, as in effect...

§ 26-51-315. Community Match Rural Physician Recruitment Program incentives - There is allowed an exemption from the income tax imposed...

Subchapter 4 - Computation of Tax Liability

§ 26-51-408. Dividends of financial institutions taxable - Dividends paid on shares of stock of financial institutions shall...

§ 26-51-410. Inventory - Whenever, in the opinion of the Secretary of the Department...

§ 26-51-415. Deductions — Interest - Title 26 U.S.C. § 163, as in effect on January...

§ 26-51-416. Deductions — Taxes - In computing net income, there shall be allowed as deductions...

§ 26-51-420. Deductions — Education service cooperative contributions - Education service cooperatives created under The Education Service Cooperative Act...

§ 26-51-425. Deductions — Worthless debts - In computing net income there shall be allowed as deductions...

§ 26-51-426. Deductions — Reserve for bad debts or liabilities - Any bank, building and loan, savings and loan, or any...

§ 26-51-427. Deductions — Net operating loss carryover — Definitions - In addition to other deductions allowed by this chapter, there...

§ 26-51-436. Deductions — Limitations - Notwithstanding any other provision of the Income Tax Act of...

§ 26-51-442. Sale of property to comply with conflict-of-interest requirements - Title 26 U.S.C. § 1043, as in effect on January...

§ 26-51-444. Deductions — Soil and water conservation - Title 26 U.S.C. § 175, as in effect on January...

§ 26-51-461. Deduction — Research and development - Title 26 U.S.C. §§ 174 and 280C, as in effect...

Subchapter 5 - Tax Credits Generally

§ 26-51-501. Personal tax credits — Definitions - (3)(A) For each individual, other than husband or wife, who...

§ 26-51-506. Tax credit for waste reduction, reuse, or recycling equipment — Eligibility — Definitions - (A) The carry forward period for such tax credits under...

Subchapter 7 - Uniform Division of Income for Tax Purposes Act

§ 26-51-701. Definitions - As used in this Act, unless the context otherwise requires:

§ 26-51-702. Apportionment of net income authorized - Any taxpayer having income from business activity which is taxable...

§ 26-51-703. Taxpayer taxable in another state - For purposes of allocation and apportionment of income under this...

§ 26-51-704. Nonbusiness income - Rents and royalties from real or tangible personal property, capital...

§ 26-51-707. Interest and dividends - Interest and dividends are allocable to this state if the...

§ 26-51-709. Business income. [Effective until January 1, 2021.] - All business income shall be apportioned to this state by...

§ 26-51-709. Business income. [Effective January 1, 2021.] - For the tax year beginning January 1, 2021, all business...

§ 26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.] - The property factor is a fraction, the numerator of which...

§ 26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.] - Property owned by the taxpayer is valued at its original...

§ 26-51-712. Average value of property. [Repealed effective January 1, 2021.] - The average value of property shall be determined by averaging...

§ 26-51-713. Payroll factor. [Repealed effective January 1, 2021.] - The payroll factor is a fraction, the numerator of which...

§ 26-51-714. Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.] - Compensation is paid in this state if:

§ 26-51-715. Sales factor. [Repealed effective January 1, 2021.] - The sales factor is a fraction, the numerator of which...

§ 26-51-716. Sales of tangible personal property - Sales of tangible personal property are in this state if:

§ 26-51-717. Sales — Income-producing activity - Sales, other than sales of tangible personal property, are in...

§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective until January 1, 2021.] - If the allocation and apportionment provisions of this Act do...

§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective January 1, 2021.] - If the allocation and apportionment provisions of this Act do...

§ 26-51-719. Construction - This Act shall be so construed as to effectuate its...

§ 26-51-720. Severability - If any provision of this Act or the application thereof...

§ 26-51-721. Repealer - Any law or parts of laws in conflict with this...

§ 26-51-722. Effective date - The provisions of this Act shall be applicable to all...

§ 26-51-723. Legislative findings — Emergency - It is found and determined by the General Assembly that...

Subchapter 8 - Tax Returns

§ 26-51-806. Filing returns — Time and place — Forms — Definitions - I declare, under the penalties of perjury, that the foregoing...

§ 26-51-809. Receipts for taxes - The Secretary of the Department of Finance and Administration shall...

§ 26-51-814. Reports and returns — Preservation and destruction - All reports and returns required by the Income Tax Act...

Subchapter 9 - Arkansas Income Tax Withholding Act of 1965

§ 26-51-901. Title - This subchapter may be cited as the “Arkansas Income Tax...

§ 26-51-902. Definitions - As used in this subchapter: (1) “Agricultural labor” means agricultural...

§ 26-51-903. Subchapter supplemental - The provisions of this subchapter are declared to be supplemental...

§ 26-51-904. Rules — Forms - The Secretary of the Department of Finance and Administration shall...

§ 26-51-906. Withholding state income taxes of federal employees by federal agencies - The Secretary of the Department of Finance and Administration is...

§ 26-51-907. Withholding tables - The Secretary of the Department of Finance and Administration shall...

§ 26-51-910. Refunds to employer for overpayment - Any employer who makes an overpayment of the tax required...

§ 26-51-912. Minimum estimated tax - A taxpayer who makes a declaration of estimated tax for...

§ 26-51-916. Employer liable for amounts required to be withheld — Exceptions - Every employer shall be liable for amounts required to be...

§ 26-51-917. Employer's withholding account number - Every employer, as defined in this subchapter, shall make application...

Subchapter 10 - Water Resource Conservation and Development Incentives Act

§ 26-51-1001. Title - This subchapter shall be known as the “Water Resource Conservation...

§ 26-51-1003. Definitions - As used in this subchapter: (1) “Acre-foot” means the volumetric...

§ 26-51-1014. Construction - No part or segment of this subchapter shall be interpreted...

Subchapter 11 - Donations or Sales of Equipment to Educational Institutions

§ 26-51-1101. Definitions - As used in this subchapter: (1) “Accredited institution of higher...

§ 26-51-1105. Rules - The Secretary of the Department of Finance and Administration, the...

Subchapter 12 - Steel Mill Tax Incentives

§ 26-51-1201. Definition - As used in this section, § 26-51-1202, and § 26-51-1203,...

§ 26-51-1211. Definitions - As used in this section and §§ 26-51-1212 — 26-51-1214:...

§ 26-51-1212. Certification required — Contents - To claim the benefits of this section, § 26-51-1211, §...

Subchapter 13 - Winnings Withholding Act

§ 26-51-1301. Title - This subchapter may be cited as the “Winnings Withholding Act...

§ 26-51-1302. Definitions - As used in this subchapter: (1) “Gaming winnings” means winnings...

§ 26-51-1304. Administration - This subchapter shall be administered in accordance with the Arkansas...

§ 26-51-1305. Liability of franchise holders - Every holder of a franchise to conduct dog racing, horse...

§ 26-51-1306. Withholding return and payment for racing winnings - Every franchise holder required to deduct and withhold income tax...

Subchapter 14 - Apportionment and Allocation of Net Income of Financial Institutions

§ 26-51-1402. Definitions. [Effective until January 1, 2021.] - As used in this subchapter, unless the context otherwise requires:...

§ 26-51-1402. Definitions. [Effective January 1, 2021.] - As used in this subchapter, unless the context otherwise requires:...

Subchapter 15 - Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act

§ 26-51-1501. Title - This subchapter may be cited as the “Arkansas Private Wetland...

§ 26-51-1503. Definitions - As used in this subchapter: (1) “Application” means a written...

§ 26-51-1509. Recordkeeping requirement - For purposes of this subchapter, the recordkeeping provisions of §...

Subchapter 17 - Low-Income Housing Tax Credit

§ 26-51-1701. Definitions - As used in this subchapter, unless the context clearly requires...

§ 26-51-1705. Rules - The Secretary of the Department of Finance and Administration and...

Subchapter 18 - Small Business Capital Formation Act

§ 26-51-1802. Effective date - The provisions of this subchapter shall be in effect for...

Subchapter 19 - Employee Tuition Reimbursement Tax Credit

§ 26-51-1901. Legislative intent - It is recognized that the reimbursement or payment by an...

§ 26-51-1903. Eligibility - The following types of businesses are eligible for the tax...

Subchapter 20 - Manufacturer's Investment Tax Credit Act

§ 26-51-2001. Title - This subchapter may be known and cited as the “Manufacturer's...

§ 26-51-2002. Definitions - As used in this subchapter: (1) “Director” means the Director...

§ 26-51-2004. Credit granted - There is granted a credit against the state income tax...

Subchapter 21 - Gift of Life Act

§ 26-51-2101. Title - This subchapter shall be known as and may be cited...

§ 26-51-2102. Legislative findings and intent - The General Assembly finds that organ donation is a courageous,...

Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act

§ 26-51-2201. Title - This subchapter shall be known and may be cited as...

§ 26-51-2202. Purpose - The purpose of this subchapter is to encourage economic development...

§ 26-51-2203. Definitions - As used in this subchapter: (1) “Arkansas historic rehabilitation income...

§ 26-51-2208. Effective dates - This subchapter is effective for tax years beginning on or...

Subchapter 23 - Lottery Withholding Act

§ 26-51-2301. Title - This subchapter may be cited as the “Lottery Withholding Act”.

§ 26-51-2302. Definitions - As used in this subchapter: (1) “Claim center” means a...

Subchapter 24 - Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]

§ 26-51-2401. Title - This subchapter shall be known and may be cited as...

§ 26-51-2402. Purpose - The purpose of this subchapter is to encourage economic development...

§ 26-51-2403. Definitions - As used in this subchapter: (1) “Central business improvement district”...

Subchapter 25 - Income Tax Refund Check-off and Contribution Programs

§ 26-51-2502. Arkansas Disaster Relief Program - (A) If you are entitled to a refund, check if...

§ 26-51-2503. Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf - (A) If you are entitled to a refund, check if...

§ 26-51-2504. Baby Sharon Act - (1) If you are entitled to a refund, check if...

§ 26-51-2507. Contribution to Arkansas Association of Area Agencies on Aging - If you are entitled to a refund, check if you...

§ 26-51-2508. Income tax check-off program for contributions to the Newborn Umbilical Cord Blood Initiative - (1) If you are entitled to a refund, check if...

§ 26-51-2509. Contribution to Arkansas Tax-Deferred Tuition Savings Program account - If you are entitled to a refund, check if you...

§ 26-51-2510. Contributions to the Arkansas Game and Fish Foundation - (1) If you are entitled to a refund, check if...

Subchapter 26 - Arkansas Major Historic Rehabilitation Income Tax Credit Act

§ 26-51-2601. Title - This subchapter shall be known and may be cited as...

§ 26-51-2602. Definitions - As used in this subchapter: (1) “Arkansas major historic rehabilitation...

Chapter 52 - Gross Receipts Tax

Subchapter 1 - General Provisions

§ 26-52-101. Title - This chapter shall be known and cited as the “Arkansas...

§ 26-52-102. Purposes of chapter - The purposes of this chapter are to provide: (1) Relief...

§ 26-52-103. Definitions - As used in this chapter: (1) “Alcoholic beverage” means a...

§ 26-52-104. Tax additional to other taxes - The tax imposed by this chapter shall be in addition...

§ 26-52-107. Disposition of taxes, interest, and penalties - All taxes, interest, penalties, and costs received by the Secretary...

§ 26-52-108. Changes in law — Notice to permit holders - The Secretary of the Department of Finance and Administration shall...

Subchapter 2 - Permits

§ 26-52-204. Permit not assignable - The permit shall not be assignable and shall be valid...

§ 26-52-205. Display required - The permit shall at all times be conspicuously displayed at...

§ 26-52-206. Expiration - All permits issued under the provisions of this chapter shall...

§ 26-52-209. Applicability of tax procedure provisions - All proceedings relative to the issuance, revocation, or suspension of...

Subchapter 3 - Imposition of Tax

§ 26-52-301. Tax levied — Definitions - Except for food and food ingredients that are taxed under...

§ 26-52-305. Financial institutions - Sales of tangible personal property, specified digital products, a digital...

§ 26-52-306. Sales of alcoholic beverages - All sales of beer, wine, liquor, or any intoxicating beverages...

§ 26-52-323. Application of tax to candy and soft drinks - The Secretary of the Department of Finance and Administration shall...

Subchapter 4 - Exemptions

§ 26-52-401. Various products and services — Definitions - There is specifically exempted from the tax imposed by this...

§ 26-52-405. Products used for livestock, poultry, and agricultural production - The gross receipts or gross proceeds derived from sales of...

§ 26-52-407. Certain vessels - The gross receipts and gross proceeds derived from the sale...

§ 26-52-408. Certain bagging, packaging, or tying materials — Definitions - The gross receipts or gross proceeds derived from the sale...

§ 26-52-411. Admission tickets sold by municipalities and counties - The gross receipts or gross proceeds derived by municipalities and...

§ 26-52-413. Products sold to orphans' or children's homes - All sales to all orphans' homes in this state, or...

§ 26-52-418. Out-of-state telephones sent to Arkansas for repairs - From and after July 1, 1989, the Arkansas gross receipts...

§ 26-52-419. Insulin and test strips - There is hereby exempted from this chapter the gross receipts...

§ 26-52-420. New motor vehicles purchased by nonprofit organizations or with Federal Transit Administration funds - Gross receipts or gross proceeds derived from the sale of...

§ 26-52-421. Nonprofit food distribution agencies - The gross receipts or gross proceeds derived from the sale...

§ 26-52-422. Manufacturing forms - Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers,...

§ 26-52-423. Natural gas used to make glass - The gross receipts or gross proceeds derived from sales of...

§ 26-52-424. Sales to Community Services Clearinghouse, Inc., of Fort Smith - The gross receipts or gross proceeds derived from sales to...

§ 26-52-428. Railroad parts, cars, and equipment - There is specifically exempted from any tax imposed by this...

§ 26-52-438. Chlor-alkali manufacturing process - The gross receipts or gross proceeds derived from the sale...

§ 26-52-442. Thermal imaging equipment - The gross receipts or gross proceeds derived from the sale...

§ 26-52-443. Exemption for American Scent Dog Association, Inc - The gross receipts or gross proceeds from the sale of...

§ 26-52-445. Kegs used by wholesale manufacturer of beer - The gross receipts or gross proceeds derived from the sale,...

§ 26-52-452. Washer-extractor used by fire department - The gross receipts or gross proceeds derived from the sale...

Subchapter 6 - Equalization of Taxes For Border Cities and Towns

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Arkansas Code Title 26 - Taxation

Arkansas Code
Title 26 - Taxation