Arkansas Administrative Code

23 CAR § 331-138. New business guaranty fund. (a) There is hereby established a fund to ensure the solvency of “new business”, as that term is used in this part, which shall be known as the “New Business Emergency Guaranty Fund”. (b)(1) The assessments for the fund paid to the bo…

23 CAR § 331-139. Use of new business surplus funds. (a)(1) Each year following the annual report, any association having surplus funds from its new business, as that term is defined in this part, may apply to the State Board of Embalmers, Funeral Directors, Cemeteries, and Buria…

23 CAR § 331-140. Prohibition from paying member assessments. Neither a funeral home nor any person employed by or otherwise associated with a funeral home may subsidize a member’s benefit by paying all or a portion of any assessment.

23 CAR § 331-141. Medical guidelines. See Exhibit A here.

23 CAR § 331-142. Death within 24 months. (a) If death occurs within twenty-four (24) months of the date of issue from any reason other than an accident, the claim will be reviewed by the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services. (b) If there h…

23 CAR § 331-143. Chamberlain table. See Exhibit B here.

23 CAR § 331-144. Penalties. (a) The secretary/treasurer of the burial association shall file the December annual report by March 15 of the next calendar year. (b) All other required documents and the annual fee are due on or before March 15 of the next calendar year. (c) Reports…

23 CAR § 331-145. Use of old business surplus funds. (a) Each year following the annual report required by 23 CAR § 331-110, any association having “surplus funds” from its old business, as that term is defined in 23 CAR § 331-139(b), may apply to the board for authorization to t…

23 CAR § 331-146. Annual license fees. (a) The annual fee of six hundred dollars ($600) will be due with the annual report. (b) Annual membership fees based on the total actual membership count as of December 31 will be twenty cents ($0.20) per member and will be due with the ann…

23 CAR § 331-147. Mergers and acquisitions. (a) Mergers and acquisitions are allowed with State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services approval. (b) Plans are required to be submitted to the board before twenty (20) days prior to a regular board me…

23 CAR § 331-148. Dissolutions. (a) Dissolutions of burial associations are allowed with State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services approval after submitting plans for making the members whole. (b) Plans are required to be submitted to the board …

23 CAR § 350-101. Definitions. The following words and terms, when used in this rule, shall have the following meanings: (1)(A) “Authorized organization” means an organization eligible for a license to conduct games of bingo and raffles that is a nonprofit tax-exempt religious, e…

23 CAR § 350-102. General provisions. (a) A game of bingo or a raffle conducted by a licensed authorized organization shall not constitute a lottery prohibited by Arkansas Constitution, Article 19, § 14, if all net receipts over and above the actual cost of conducting the game of…

23 CAR § 350-103. Penalties. (a) A violation of the provisions of Acts 2007, No. 388, by a licensed authorized organization shall be an unclassified misdemeanor punishable by a fine not to exceed five thousand dollars ($5,000) if prosecuted and convicted. (b) A second or subseque…

23 CAR § 350-104. Control and supervision of raffles and bingo games. (a) The Secretary of the Department of Finance and Administration shall administer Acts 2007, No. 388, under the provisions of the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq. (b) All inquiries…

23 CAR § 350-105. Approval of bingo faces and raffle tickets. (a) The Secretary of the Department of Finance and Administration shall provide for the form of bingo faces and raffle tickets used in the State of Arkansas. (b)(1) All bingo faces purchased by a licensed authorized or…

23 CAR § 350-106. Authorized organization license. (a)(1) An authorized organization license to conduct both bingo games and raffles may be issued by the Department of Finance and Administration to an authorized organization for an annual fee of one hundred dollars ($100). (2)(A)…

23 CAR § 350-107. Application for an authorized organization license. (a)(1) An applicant of an authorized organization license shall file a written, verified application with the Department of Finance and Administration on a form prescribed by the Miscellaneous Tax Section of th…

23 CAR § 350-108. Application for a distributor or manufacturer license. (a) An applicant for a distributor license or a manufacturer license shall file a written, verified application with the Department of Finance and Administration on a form prescribed by the department. (b) T…

23 CAR § 350-109. License fees for distributors and manufacturers. (a)(1) A distributor license: (A) May be issued to a distributor of bingo equipment; and (B) Is subject to renewal on an annual basis. (2) The annual fee for the distributor license shall be two thousand five hund…

23 CAR § 350-110. Denial, suspension, or revocation of a license. (a) The Department of Finance and Administration may suspend or revoke a license issued to an authorized organization, distributor, or manufacturer under Acts 2007, No. 388, if the license holder has violated any p…

23 CAR § 350-111. Display of a license. An authorized organization shall conspicuously display a license issued to the organization under Acts 2007, No. 388, at the premises at which a raffle or a game of bingo is conducted at all times during the conduct of the raffle or game of…

23 CAR § 350-112. Bingo premises and sale of raffle tickets. (a) Games of bingo shall not be conducted at more than one (1) premises on property owned or leased by a licensed authorized organization. (b) No more than two (2) organizations may conduct bingo games at the same premi…

23 CAR § 350-113. Restrictions on premises and equipment providers. (a) No person shall lease or otherwise make a premises or equipment available for conducting a raffle or a game of bingo for any direct or indirect consideration in excess of the bona fide reasonable fair market …

23 CAR § 350-114. Compensation prohibited. (a) No person may be compensated for organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event. (b) The functions of organizing, promoting, conducting, and otherwise administering a charitable raffl…

23 CAR § 350-115. Admission to bingo games and raffles. (a) No person shall be denied the opportunity to participate in a raffle or game of bingo because of the person’s: (1) Race; (2) Color; (3) Creed; (4) Religion; (5) National origin; (6) Sex; or (7) Disability. (b) No person …

23 CAR § 350-116. Bingo game and raffle record keeping. (a)(1) A licensed authorized organization shall provide the address of its primary business office to the Department of Finance and Administration at the time the organization applies for a license under Acts 2007, No. 388. …

23 CAR § 350-117. Bingo and raffle gift certificates. (a) A licensed authorized organization may sell or redeem a gift certificate that entitles the bearer of the certificate to participate in a raffle or play a game of bingo. (b) A licensed authorized organization that sells or …

23 CAR § 350-118. Frequency and length of bingo sessions. (a) A bingo session begins when the first game of bingo of the bingo session is commenced by calling the first bingo ball drawn. (b)(1) A licensed authorized organization: (A) May conduct one (1) bingo session per twenty-f…

23 CAR § 350-119. Bingo and raffle prizes. (a) Bingo prizes shall conform to the following requirements: (1) A bingo prize shall not have wholesale value of more than one thousand dollars ($1,000) for a single bingo game; (2) The total wholesale value of all bingo prizes awarded …

23 CAR § 350-120. Purchasing bingo equipment. (a) Licensed authorized organizations shall purchase bingo equipment only from distributors licensed under Acts 2007, No. 388. (b) Distributors that wish to sell bingo equipment to licensed authorized organizations within Arkansas sha…

23 CAR § 350-121. Bingo and raffle accounts. (a) A licensed authorized organization with gross receipts from raffles or bingo games in excess of five hundred dollars ($500) per month shall establish and maintain one (1) regular checking account designated as the bingo and raffles…

23 CAR § 350-122. Withdrawals from a bingo and raffle account. (a) Funds from the bingo and raffle account shall be withdrawn by preprinted, consecutively numbered checks or withdrawal slips, signed by an authorized representative of the licensed authorized organization and made …

23 CAR § 350-123. Authorized uses of bingo and raffle account. (a) A licensed authorized organization may draw a check on the organization’s bingo and raffle account only for: (1) The payment of necessary and reasonable bona fide bingo and raffle related expenses as described in …

23 CAR § 350-124. Use of net proceeds for charitable purposes. (a) A licensed authorized organization shall devote to the charitable purposes of the organization its net proceeds of games of bingo and raffles. (b) Except as otherwise provided by law, the net proceeds of games of …

23 CAR § 350-125. Use of proceeds by a licensed authorized organization. A licensed authorized organization shall not use the net proceeds from games of bingo or raffles directly or indirectly to do the following: (1) Support or oppose a candidate or slate of candidates for publi…

23 CAR § 350-126. Items of bingo and raffle expense. (a) Expenses that are reasonable and necessary to lawfully conduct games of bingo and raffles are allowable and are to include expenses incurred for: (1) Advertising, to include the cost of printing bingo and raffle gift certif…

23 CAR § 350-127. Expenses paid from bingo and raffle account. The following items of expenses incurred or paid in connection with the conduct of games of bingo or raffles must be paid from a licensed authorized organization’s bingo and raffle checking account if the organization…

23 CAR § 350-128. Tax levied. (a) There is levied an excise tax of three-tenths of one cent (0.3¢) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state. (b)(1) Bingo faces taxed under the provisions of this section sh…

23 CAR § 350-129. Payment and reporting of tax. (a)(1) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. (2) The tax shall be reported and paid to the Department of Finance and …

23 CAR § 350-130. Information to be reported. (a) The excise tax report required under Arkansas Code § 23-114-602 shall include the following information: (1) The total number of bingo faces sold to all licensed authorized organizations in this state; and (2) Any other informatio…

23 CAR § 350-131. Nonfiler tax assessments. (a) If a distributor fails to file an excise tax report required under Acts 2007, No. 388, the Department of Finance and Administration shall make an excise tax assessment for the period or periods for which the distributor failed to re…

23 CAR § 350-132. Revocation of license – Licensed authorized organization. The license issued to an authorized organization is subject to revocation under this part if the organization: (1) Makes a false statement or material omission in an application for a license under Acts 2…

23 CAR § 350-133. Revocation of license – Distributors and manufacturers. The license issued to a distributor or manufacturer is subject to revocation if the organization: (1) Makes a false statement or material omission in an application for a license under Acts 2007, No. 388; (…

23 CAR § 350-134. Inspection of premises. The Department of Finance and Administration may enter and inspect the premises when: (1) A raffle or bingo game is: (A) Being conducted; or (B) Intended to be conducted; or (2) Equipment used or intended for use in a raffle or bingo game…

23 CAR § 350-135. Injunction. (a) If the Department of Finance and Administration has reason to believe that Acts 2007, No. 388, has been violated, the Secretary of the Department of Finance and Administration may petition a court for injunctive relief to restrain the violation. …

23 CAR § 350-136. Examination of records. The Department of Finance and Administration is authorized to audit and examine the books, papers, records, equipment, and place of business of a licensed authorized organization, a licensed distributor, or a licensed manufacturer to veri…