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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...