Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes

§ 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

§ 26-52-602. Vote to equalize taxes authorized - Whenever any city or town in this state is divided...

§ 26-52-603. Benefits of subchapter for individual taxpayers only - This subchapter is intended to exempt only individual taxpayers from...

§ 26-52-604. Individual taxpayers entitled to benefit of subchapter - Any individual taxpayer residing in any border city or town...

§ 26-52-605. Election proceedings - FOR the levy of an additional one percent (1%) state...

§ 26-52-607. Levy of use tax - In all cities in this state divided by a street...

Subchapter 8 - Custom Manufactured Homes

§ 26-52-801. Definitions - As used in this subchapter: (1) “Acquisition price” means the...

Subchapter 9 - Steel Mill Tax Incentives

§ 26-52-901. Definitions - As used in this subchapter: (1) “Invested” includes expenditures made...

§ 26-52-903. Exemption from taxes - Sales of natural gas and electricity to taxpayers qualified under...

§ 26-52-911. Definitions - As used in this section and §§ 26-52-912 — 26-52-914:...

§ 26-52-912. Certification required — Contents - To claim the benefits of § 26-52-911, this section, and...

§ 26-52-913. Net operating loss deduction — Carry forward - Taxpayers qualified under § 26-52-912(2) and entitled to a net...

§ 26-52-914. Exemption of sales of natural gas and electricity - Sales of natural gas and electricity to taxpayers qualified under...

Chapter 53 - Compensating or Use Taxes

Subchapter 1 - Arkansas Compensating Tax Act of 1949

§ 26-53-101. Title - The title of this subchapter shall be cited as the...

§ 26-53-102. Definitions - As used in this subchapter: (1) “Alcoholic beverage” means a...

§ 26-53-105. Sales and Use Tax Section - The Secretary of the Department of Finance and Administration shall...

§ 26-53-109. Tax on use, storage, or distribution of computer software — Definitions - The excise tax levied by this subchapter and by any...

§ 26-53-110. Financial institutions - Sales of tangible personal property, specified digital products, a digital...

§ 26-53-111. Deduction for bad debts - A bad debt deduction from a taxable sale under this...

§ 26-53-112. Exemptions generally - There are specifically exempted from the taxes levied in this...

§ 26-53-113. Exemption for unprocessed crude oil - Unprocessed crude oil is specifically exempted from the taxes levied...

§ 26-53-116. Exemption for sale and purchase of certain vessels - The gross receipts and gross proceeds derived from the sale...

§ 26-53-118. Exemption for modular homes - The storage, use, or consumption of a modular home constructed...

§ 26-53-119. Exemption for sale of products for treating livestock and poultry and other commercial agricultural production - The gross receipts or gross proceeds derived from sales of...

§ 26-53-121. Registration of vendors - Every vendor selling tangible personal property, specified digital products, a...

§ 26-53-122. Agents furnished statements of compliance - Every vendor selling tangible personal property, specified digital products, a...

§ 26-53-127. Refunds to governmental agencies - A governmental agency may apply to the Secretary of the...

§ 26-53-128. Tax — A lien upon property - The tax or excise levied by this subchapter shall constitute...

§ 26-53-133. Exemption for manufacturing forms - Forms constructed of plaster, cardboard, fiberglass, natural fibers, synthetic fibers,...

§ 26-53-134. Exemption for natural gas used in manufacture of glass - The gross receipts or gross proceeds derived from sales of...

§ 26-53-135. Exemption for sales to Community Services Clearinghouse, Inc., of Fort Smith - The gross receipts or gross proceeds derived from sales to...

§ 26-53-136. Exemption for nonprofit food distribution agencies - The gross receipts or gross proceeds derived from the sale...

§ 26-53-137. Exemption for railroad rolling stock manufactured for use in interstate commerce - Railroad rolling stock manufactured for use in transporting persons or...

§ 26-53-139. Exemption for railroad parts, cars, and equipment - There is specifically exempted from any tax imposed by this...

§ 26-53-140. Tax levied on sales of prepaid telephone calling cards - Purchases of prepaid telephone calling cards or prepaid authorization numbers...

Subchapter 2 - Contractors

§ 26-53-201. Definition - As used in this subchapter, “contractors” means consumers of tangible...

§ 26-53-202. Subchapter cumulative - The provisions of this subchapter shall be cumulative to the...

Subchapter 3 - Interstate Reciprocal Agreements

§ 26-53-302. Arrangements for collection and payment - The Secretary of the Department of Finance and Administration, in...

Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979

§ 26-54-101. Title - This chapter shall be known and may be cited as...

§ 26-54-103. Effect upon prior rights, etc - This chapter does not affect rights or duties that matured,...

§ 26-54-104. Annual franchise tax - Unless exempted under § 26-54-105, every corporation shall file an...

§ 26-54-105. Franchise tax reports. [Effective until May 1, 2021.] - I declare, under the penalties of perjury, that the foregoing...

§ 26-54-105. Franchise tax reports. [Effective May 1, 2021.] - I declare, under the penalties of perjury, that the foregoing...

§ 26-54-108. Taxes and penalties as lien - The taxes and penalties required to be paid by this...

§ 26-54-110. Dissolution or withdrawal by corporations. [Effective until May 1, 2021.] - Applications for dissolution or withdrawal by a corporation, association, or...

§ 26-54-110. Dissolution or withdrawal by corporations. [Effective May 1, 2021.] - Applications for dissolution or withdrawal by a corporation, association, or...

§ 26-54-115. Rules. [Effective May 1, 2021.] - The Secretary of the Department of Finance and Administration may...

Chapter 55 - Motor Fuels Taxes

Subchapter 2 - Motor Fuel Tax Law

§ 26-55-201. Title - This subchapter and any amendments thereof and supplements thereto shall...

§ 26-55-202. Definitions - As used in this subchapter: (1) “Bill of lading” means...

§ 26-55-204. Rules - The Secretary of the Department of Finance and Administration shall...

§ 26-55-207. Exemptions - The tax imposed by § 26-55-205 shall not be collected...

§ 26-55-208. Sale of motor fuel exempt from sales or gross receipts tax - No person selling motor fuel shall be liable to the...

§ 26-55-209. Local taxes prohibited - No city, village, town, county, township, or other subdivision or...

§ 26-55-215. Distributor's license — Issuance of certificate - The application in proper form having been accepted for filing,...

§ 26-55-216. Distributor's license — Nonassignable - The license certificate issued by the Secretary of the Department...

§ 26-55-218. Distributor's license — Expiration - A distributor's license remains in effect until cancelled as provided...

§ 26-55-220. Municipal licenses for distributors - Nothing in §§ 26-55-213 — 26-55-219 shall be construed so...

§ 26-55-221. Licenses — Persons other than distributors - Persons, other than distributors, purchasing or otherwise acquiring motor fuel...

§ 26-55-223. Bonds — Deposit or pledge of government obligations as alternative - In lieu of furnishing a bond executed by a surety...

§ 26-55-236. Failure to file reports, statements, or returns — Falsification — Penalties - Upon conviction, a person who refuses or neglects to make...

§ 26-55-239. Forms for reports or records - The Secretary of the Department of Finance and Administration shall...

§ 26-55-246. Posting price of fuel plus tax - Distributors and all other persons selling motor fuel may add...

§ 26-55-248. Sale of fuels purchased from other than duly licensed distributor — Penalties - A person who sells motor fuel purchased by him or...

§ 26-55-249. Public inspection of records - The records of the Secretary of the Department of Finance...

§ 26-55-250. Exchange of information among states - The Secretary of the Department of Finance and Administration upon...

Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses

§ 26-55-401. Applicability of existing motor fuel refund laws - All provisions of § 26-55-301 et seq. [repealed], with respect...

§ 26-55-402. Effect of subchapter on state highway bonds - Nothing in this subchapter shall be construed as an impairment...

§ 26-55-403. Authority of secretary - The Secretary of the Department of Finance and Administration shall...

§ 26-55-404. Entitlement to refund - The owners or operators of motor buses operated on designated...

§ 26-55-406. Applications for refund - Applications for refund pursuant to this subchapter shall be sworn...

§ 26-55-407. Refund paid from Gasoline Tax Refund Fund - All valid claims for refund of motor fuel taxes under...

§ 26-55-408. Dealers' and sellers' records and reports - Dealers and sellers of motor fuel shall keep the same...

Subchapter 6 - Shipments of Motor Fuels

§ 26-55-601. Definitions - As used in this subchapter: (1) “Director” means the Director...

§ 26-55-602. Applicability - The provisions of this subchapter shall not be applicable to...

§ 26-55-604. Rules — Audit assistance - The Director of State Highways and Transportation shall prescribe and...

Subchapter 7 - Fuel Imported in Supply Tanks

§ 26-55-701. Purpose of tax - The tax imposed by this subchapter is levied for the...

§ 26-55-702. Liability for tax - Any person, firm, or corporation that operates on the highways...

§ 26-55-703. Exemptions - The tax levied by this subchapter shall not apply to...

§ 26-55-704. Allocation and distribution of tax - The funds collected under this subchapter shall be allocated and...

§ 26-55-709. Interstate carrier certificates or permits - When the Arkansas Department of Transportation receives an application for...

§ 26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase - Any motor fuel user who is a bonded or unbonded...

§ 26-55-712. Bonded and unbonded interstate users — Knowing failure to pay tax or penalty - Upon conviction, a bonded or unbonded motor fuel user who...

§ 26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs - Any person who neglects or refuses to pay the tax...

Subchapter 8 - Unlicensed Out-of-State Trucks

§ 26-55-801. Purpose - The purpose of this subchapter is to afford service station...

§ 26-55-802. Failure to comply - It shall be prima facie evidence of failure to comply...

§ 26-55-804. Payment of tax - The tax shall be paid by the owner or operator...

Subchapter 9 - Vehicle Tank Inspections

§ 26-55-901. Definitions - As used in this subchapter: (1) (A) “Compartment” means the...

§ 26-55-905. Testing stations - The Director of the State Plant Board shall establish at...

§ 26-55-908. Marking tank - After testing and sealing by the Director of the State...

§ 26-55-909. Reinspection, retesting, and remeasurement - If any vehicle tank after having been tested shall become...

§ 26-55-910. Unlawful to use vehicle tanks unless tested and sealed - It shall be unlawful for any person to use any...

§ 26-55-911. Sealing of inlets and outlets - In making deliveries of petroleum products, all tank wagons, tank...

Subchapter 10 - Additional Taxes and Fees

§ 26-55-1001. Applicability - The additional taxes and fees levied in this subchapter on...

§ 26-55-1005. Motor fuel excise tax - This act may be referred to and cited as the...

Subchapter 11 - International Fuel Tax Agreement

§ 26-55-1101. Definition - As used in this subchapter, “secretary” means the Secretary of...

§ 26-55-1103. Persons subject to fuel tax agreement provisions - Upon and after the date on which the International Fuel...

Subchapter 13 - Refunds — Motor Fuels Used by Fire Departments

§ 26-55-1301. Definitions - As used in this subchapter: (1) “Distillate special fuel” means...

§ 26-55-1302. Applicability - Any fire department that purchases motor fuel or distillate special...

§ 26-55-1307. Construction - Nothing in this subchapter shall be construed as an impairment...

§ 26-55-1308. Authority of secretary - The Secretary of the Department of Finance and Administration may...

Chapter 56 - Special Motor Fuels Taxes

Subchapter 1 - General Provisions

§ 26-56-101. Title - This chapter may be known and cited as the “Special...

§ 26-56-102. Definitions - As used in this chapter: (1) “Bill of lading” means...

§ 26-56-103. Penalties - Any person who violates or fails or refuses to comply...

§ 26-56-104. Rules - The Secretary of the Department of Finance and Administration is...

§ 26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty - Upon conviction, a person who makes a false or fraudulent...

§ 26-56-109. Distribution of revenues - Except as provided in § 26-56-224(b)–(f), all taxes, penalties, and...

Subchapter 2 - Distillate Special Fuel

§ 26-56-206. Dealers' licenses and bonds — Municipal taxes - Section 26-56-204 does not prevent the collection of any privilege...

§ 26-56-212. Bonded and unbonded interstate users — Penalty for insufficient purchase - Any distillate special fuel user who is a bonded or...

§ 26-56-213. Bonded and unbonded users — Knowing failure to pay tax or penalty - Upon conviction, a bonded or unbonded distillate special fuel user...

§ 26-56-223. Definitions - As used in this section and §§ 26-56-224 — 26-56-231:...

§ 26-56-225. Use of dyed distillate special fuel - Dyed distillate special fuel shall not be used or utilized...

§ 26-56-230. Disposition of taxes, fees, and other revenues - Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties,...

§ 26-56-232. Electronic reports — Electronic funds transfer - shall be submitted by electronic means and to ensure that...

Subchapter 3 - Liquefied Gas Special Fuels

§ 26-56-302. Exemptions - The tax levied by this subchapter shall not be applicable...

§ 26-56-304. Users' permits generally - Nonfarm Vehicles Annual Additional Fee Passenger cars and motor homes...

§ 26-56-305. Users' permits — Transfer - When a motor vehicle permitted to use liquefied gas special...

§ 26-56-309. Reports by dealers - Every liquefied gas special fuels dealer on or before the...

§ 26-56-314. Nonresident users - If the Secretary of the Department of Finance and Administration...

Subchapter 5 - Additional Taxes and Fees

§ 26-56-501. Applicability - The additional taxes and fees levied in this subchapter on...

Subchapter 7 - Refunds — Motor Fuel Used by Fire Departments

§ 26-56-701. Definitions - As used in this subchapter: (1) “Distillate special fuel” means...

§ 26-56-702. Applicability - Any fire department that purchases motor fuel or distillate special...

§ 26-56-707. Construction - Nothing in this subchapter shall be construed as an impairment...

§ 26-56-708. Authority of secretary - The Secretary of the Department of Finance and Administration may...

Subchapter 8 - Additional Tax on Distillate Special Fuel

§ 26-56-801. Definition - As used in this subchapter, “distillate special fuel” means distillate...

§ 26-56-803. Administration - The tax on distillate special fuel levied by this subchapter...

§ 26-56-804. Disposition - The tax imposed by this subchapter is levied to provide...

Chapter 57 - State Privilege Taxes

Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977

§ 26-57-201. Title - This subchapter shall be known and may be cited as...

§ 26-57-203. Definitions - As used in this subchapter: (1) “Alternative nicotine product” means:...

§ 26-57-204. Violations - A person who violates any of the sections of this...

§ 26-57-205. Enforcement of subchapter - It is the duty of all state, county, and city...

§ 26-57-206. Rules - The Secretary of the Department of Finance and Administration and...

§ 26-57-207. Privilege to do business - The business of handling, receiving, possessing, storing, distributing, taking orders...

§ 26-57-208. Levy of tax — Rates of tax - An excise or privilege tax is levied as follows: (1)...

§ 26-57-216. Permits — Number and location — Background check required - The Director of Arkansas Tobacco Control and the Arkansas Tobacco...

§ 26-57-221. Permits — Not transferable - A permit is not: (1) Transferable to a subsequent owner...

§ 26-57-222. Permits — Duplicates - When a permit is lost by a permit holder, a...

§ 26-57-231. Failure to allow inspection unlawful - A person required to pay taxes or obtain a permit...

§ 26-57-233. Salesperson — Restrictions — Violations - A salesperson who sells, offers for sale, takes orders, and...

§ 26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes - When cigarettes to which stamps have been affixed are unsold...

§ 26-57-239. Consumer to require stamps affixed in proper manner - Every consumer shall require when he or she purchases, receives,...

§ 26-57-240. Counterfeiting of stamps unlawful — Penalty - Upon conviction, a person is guilty of a Class D...

§ 26-57-241. Reuse of containers unlawful — Penalty - A person who reuses or refills with untaxed tobacco products...

§ 26-57-246. Possession of improperly handled products as prima facie evidence - The possession of tobacco products which have not been handled...

§ 26-57-252. No bond for costs required - A bond for costs is not required of the Department...

§ 26-57-260. Definitions - As used in this section and § 26-57-261: (1) “Adjusted...

§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products - This subchapter and the rules and other actions of Arkansas...

Subchapter 4 - Coin-Operated Amusements

§ 26-57-401. Purposes - The purposes of this subchapter are to permit, license, and...

§ 26-57-402. Definitions - As used in this subchapter: (1) (A) “Amusement device” means...

§ 26-57-406. Unlicensed games a public nuisance — Seizure and sale — Redemption - Every amusement device as defined in § 26-57-402 upon which...

§ 26-57-418. Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons - The selling, offering for sale, the taking of orders, or...

§ 26-57-421. Selling in violation of subchapter a misdemeanor — Penalty - Any person who sells, offers for sale, takes orders, or...

Subchapter 5 - Travel Bureaus or Services

§ 26-57-501. Penalties - Any person, firm, partnership, limited liability company, or corporation failing...

§ 26-57-502. Regulation and licensing - The regulation and licensing of the business conducted in this...

§ 26-57-504. License fee - Any person, firm, partnership, limited liability company, or corporation now...

§ 26-57-505. Bond - A person, firm, partnership, limited liability company, or corporation shall...

§ 26-57-506. Disposition of tax - The Secretary of the Department of Finance and Administration shall...

Subchapter 6 - Insurance Premium Taxes

§ 26-57-601. Tax additional - The premium tax levied by §§ 26-57-603 — 26-57-605 shall...

§ 26-57-602. Local taxes - The taxes levied by §§ 26-57-603 — 26-57-605 upon any...

§ 26-57-608. Nonliability of officers as to taxes or fees paid under invalid laws - No personal liability shall arise against any director, trustee, officer,...

§ 26-57-611. Disposition of nonallocated funds - The Insurance Commissioner shall deposit all premium taxes collected under...

§ 26-57-612. Quarterly premium taxes - Any insurer, health maintenance organization, or other entity which is...

§ 26-57-613. Exceptions - The provisions of this subchapter shall not be applicable to...

Subchapter 9 - Arkansas Soft Drink Tax Act

§ 26-57-901. Title - This subchapter shall be known and may be cited as...

§ 26-57-903. Administration - This subchapter is to be administered in all respects in...

§ 26-57-905. Exemptions - The following shall be exempt from the tax levied by...

§ 26-57-908. Disposition of revenues - The revenues derived from the tax collected under this subchapter...

Subchapter 10 - Vending Devices Sales Tax

§ 26-57-1001. Definitions - As used in this subchapter: (1) “Secretary” means the Secretary...

Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research

§ 26-57-1102. Additional tax — Tobacco products other than cigarettes - Acts 1997, No. 434, § 6; 1999, No. 1246, §...

§ 26-57-1103. Deposit of general revenues - Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11,...

§ 26-57-1104. Reporting and remittance - The additional taxes levied in §§ 26-57-1101 and 26-57-1102 shall...

§ 26-57-1105. Applicability - The tax levied in §§ 26-57-1101 and 26-57-1102 shall be...

§ 26-57-1107. Rules - The Department of Finance and Administration is hereby authorized to...

§ 26-57-1108. Appropriation from general revenues — Additional tax not collected - The taxes levied by this subchapter shall not be collected...

Subchapter 12 - Vending Devices Decal Act of 1997

§ 26-57-1201. Title - This subchapter shall be known and cited as the “Vending...

§ 26-57-1202. Administration of law - The provisions of this subchapter will be subject to the...

§ 26-57-1203. Definitions - As used in this subchapter: (1) (A) “Coin-operated bulk vending...

§ 26-57-1205. Requirements to obtain vending device decal - To obtain an annual or special vending device decal so...

§ 26-57-1214. Disposition of forfeiture sale proceeds - The sale of the vending device shall be for cash,...

§ 26-57-1215. Forfeiture includes cash contents - The cash contained in any seized vending device, which cash...

§ 26-57-1217. Purpose - The purpose for the enactment of this subchapter is to...

Subchapter 13 - Enforcement Enhancements

§ 26-57-1301. Findings and purpose - The General Assembly finds that: (1) Violations of §§ 26-57-260...

Subchapter 14 - Tobacco Products Reporting Act

§ 26-57-1401. Title - This subchapter shall be known as the “Tobacco Products Reporting...

§ 26-57-1403. Cumulative effect - The reporting requirements of this subchapter are cumulative in nature...

§ 26-57-1404. Definitions - As used in this subchapter: (1) A term that is...

§ 26-57-1409. Rules - The Attorney General shall promulgate rules necessary to implement this...

Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017

§ 26-57-1501. Title - This subchapter shall be known and may be cited as...

§ 26-57-1502. Administration of law - The provisions of this subchapter are subject to the provisions...

§ 26-57-1503. Definitions - As used in this subchapter: (1) “Cultivation facility” means an...

§ 26-57-1504. Levy of tax - A cultivation facility, dispensary, or other marijuana business shall collect...

§ 26-57-1506. Rules - The Department of Finance and Administration may promulgate rules to...

§ 26-57-1507. Sunset - This subchapter shall expire on July 1, 2021, unless extended...

Subchapter 16 - Car Washes

§ 26-57-1601. Definitions - As used in this subchapter: (1) “Automatic car wash” means...

§ 26-57-1604. Distribution of revenues - All revenue collected under this subchapter shall be general revenues...

Chapter 58 - Severance Taxes

Subchapter 1 - General Provisions

§ 26-58-101. Definitions - As used in this subchapter: (1) “Acquired”, when used in...

§ 26-58-102. Effect of subchapter on other laws - Nothing in this subchapter shall be construed to affect, amend,...

§ 26-58-103. Liability for other taxes not affected by subchapter - Payment of the severance tax shall not affect the liability...

§ 26-58-105. Rules and forms regarding severance taxes on timber - The Secretary of the Department of Finance and Administration with...

§ 26-58-108. Exception to imposition of tax - The provisions of this subchapter shall not apply to nor...

§ 26-58-109. Tax additional to property tax - The severance tax imposed by this subchapter is in addition...

§ 26-58-110. Additional privilege or excise taxes prohibited - No other privilege or excise taxes in addition to the...

§ 26-58-111. Rate of tax — Definition - The severance tax is to be predicated upon the quantity...

§ 26-58-121. Information provided to Arkansas Forestry Commission - The Secretary of the Department of Finance and Administration is...

§ 26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment - The State of Arkansas shall have a lien for the...

§ 26-58-125. Disposition of part of severance tax on salt water - Of the fee levied per one thousand (1,000) barrels in...

Subchapter 2 - Tax Credits for Certain Oil and Gas Producers

§ 26-58-201. Definitions - As used in this subchapter: (1) (A) “Approved underground saltwater...

§ 26-58-203. Penalty - Any person violating the provisions of this subchapter shall be...

§ 26-58-204. Severance tax credit for oil producer - An oil producer in this state who provides for the...

§ 26-58-205. Severance tax credit for natural gas producer - A natural gas producer charged with the responsibility of reporting...

§ 26-58-209. Cost of maintaining saltwater disposal system - The cost of a producer in maintaining an approved underground...

§ 26-58-210. Records - A producer obtaining the benefits of the provisions of this...

Chapter 59 - Estate Taxes

§ 26-59-101. Title - This chapter may be cited as the “Estate Tax Law...

§ 26-59-102. Definitions - As used in this chapter: (1) “Decedent” includes the testator,...

§ 26-59-103. Chapter to remain in effect while United States Government imposes estate tax - This chapter shall remain in force and effect so long...

§ 26-59-104. Federal rules of interpretation applicable - When not otherwise provided for in this chapter, the rules...

§ 26-59-105. Administration and enforcement of chapter - Except as otherwise provided in this chapter, the Secretary of...

§ 26-59-109. Estate tax returns generally - In the case of decedents dying in: Subdivisions (a)(2) and...

§ 26-59-110. Estate tax returns — Contents - The executor at such times and in such manner as...

§ 26-59-112. Secretary to make return when no return filed - If any executor, administrator, fiduciary, trustee, person, corporation, company, or...

§ 26-59-117. Payment of tax — Executor's liability - If any executor makes distribution either in whole or in...

§ 26-59-118. Payment of tax — Executor's right to sell real estate - Every executor shall have the same right and power to...

§ 26-59-119. Executor — Notice of appointment - The executor within two (2) months after the decedent's death...

Chapter 60 - Real Property Transfer Tax

§ 26-60-101. Definition - As used in this chapter, “consideration” means the amount of...

§ 26-60-102. Transfers to which chapter inapplicable - The real property transfer tax imposed by this chapter shall...

§ 26-60-103. Enforcement by Secretary of the Department of Finance and Administration - The enforcement of the provisions of this chapter shall be...

§ 26-60-104. Rules - The Secretary of the Department of Finance and Administration is...

§ 26-60-106. Payment of tax - The tax levied by this chapter: (1) Applies at the...

§ 26-60-110. Recordation of deed - I certify under penalty of false swearing that documentary stamps...

Chapter 61 - Tax on Timberlands and Rangelands

§ 26-61-101. Title - This chapter shall be known and cited as the “Forest...

§ 26-61-102. Definition - As used in this chapter, “timberlands” shall be defined in...

§ 26-61-103. Levy of tax - There is levied on all timberlands in this state an...

§ 26-61-104. Nature of tax - The tax levied in this chapter shall not be construed...

§ 26-61-105. Lien on property - The tax if not paid in the manner provided in...

§ 26-61-108. Time for payment - The special taxes levied under this chapter shall be paid...

§ 26-61-112. Exemption from tax - Disabled veterans, surviving spouses of disabled veterans, and surviving minor...

Chapter 62 - Alternative Fuels Tax

Subchapter 1 - General Provisions

§ 26-62-101. Title - This chapter may be known and cited as the “Alternative...

§ 26-62-102. Definitions - As used in this chapter: (1) (A) “Alternative fuels” means...

§ 26-62-103. Penalties - Any person who violates or fails or refuses to comply...

§ 26-62-104. Rules - The Secretary of the Department of Finance and Administration is...

§ 26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty - Any person who makes a false or fraudulent report hereunder...

§ 26-62-107. Assessment of delinquent tax — Time limitations - No assessment of delinquent alternative fuels tax or penalties or...

§ 26-62-108. Conflicts with Arkansas Tax Procedure Act - The provisions of the Arkansas Tax Procedure Act, § 26-18-101...

§ 26-62-110. Conflicts with other laws - All laws and parts of laws in conflict with this...

§ 26-62-111. Audits - In all audits conducted by the Arkansas Department of Transportation...

Subchapter 2 - Rates, Licenses, and Records

§ 26-62-201. Imposition of tax — Exemptions - Number of Motor Vehicles Tax Rate Per Equivalent Licensed in...

§ 26-62-211. Entry slips — Tax on out-of-state motor vehicle use — Penalties - which receipt shall be signed by the secretary or his...

Chapter 63 - Arkansas Special Excise Taxes

Subchapter 1 - General Provisions

§ 26-63-101. Title - This chapter shall be known and may be cited as...

§ 26-63-102. Definitions - As used in this chapter: (1) “Consumer” means a person...

§ 26-63-103. Tax additional to other taxes - The tax levied by this chapter shall be in addition...

§ 26-63-107. Changes in law — Notice - The Secretary of the Department of Finance and Administration shall...

Subchapter 2 - Registration — Discount — Exemption — Procedures

§ 26-63-202. Discount for prompt payment - A taxpayer filing a report for a tax due under...

§ 26-63-203. Exemptions generally - With the exception of the tourism tax levied in §...

§ 26-63-205. Applicability of tax procedure provisions - Any proceeding related to the registration, collection, reporting, or payment...

Subchapter 3 - Rental Taxes

§ 26-63-303. Residential moving tax - In addition to the gross receipts tax levied by the...

Subchapter 4 - Tourism Tax

§ 26-63-401. Definitions - As used in this subchapter: (1) “Camping fee” means a...

§ 26-63-402. Tourism tax — Definitions - In addition to the gross receipts tax levied by the...

§ 26-63-404. Exemptions - There is exempted from the tourism tax levied by this...

Chapter 64 - Wholesale Sales Tax on Fuel

§ 26-64-103. Disposition of revenues - The wholesale sales taxes collected under this chapter are special...

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Arkansas Code Title 26 - Taxation Subtitle 5 - State Taxes

Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes