Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions

Chapter 1 - General Provisions

§ 26-1-101. Definitions - As used in this act, unless the context otherwise requires:...

Chapter 2 - Penalties and Offenses Generally

§ 26-2-101. Violations by officials generally - (a) A violation of any provision or failure to comply...

§ 26-2-102. Violation of law or order of Arkansas Public Service Commission - (a) Whoever shall violate any provisions of a law which...

§ 26-2-103. Loaning or using public money by officials - If any county treasurer, county collector, or county sheriff loans...

§ 26-2-104. Violations in assessment or equalization generally - Whoever shall violate any provision of law intended to secure...

§ 26-2-105. County assessor failing or neglecting to make appraisals - (a) Any county assessor who shall knowingly or willfully fail...

§ 26-2-106. Failure to list and value property - (a) (1) Any county assessor or any member of a...

§ 26-2-107. Disposition of property to avoid assessment - If any person, for the purpose of avoiding listing for...

§ 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...