Arkansas Administrative Code

26 CAR § 161-104. Exemptions. (a) The following transactions are exempt from the soft drink tax: (1) Sales to the United States Government or its agencies; (2) Sales by a distributor, wholesaler, or manufacturer for export from this state, including sales to an Arkansas retailer …

26 CAR § 162-101. Definitions. As used in this part, unless the context otherwise requires: (1) "Border zone retailer" means a cigarette retailer whose place of business is located within the State of Arkansas and which is: (A) Within three hundred feet (300') of the Arkansas sta…

26 CAR § 162-102. Cigarette stamps and border zone sales. (a)(1) Prior to selling cigarettes to an Arkansas cigarette retailer, a cigarette wholesaler must affix stamps to each package of cigarettes indicating that the tobacco products tax has been paid. (2) The current non-borde…

26 CAR § 163-101. Purpose. (a) This part is promulgated to implement and clarify the process by which tobacco product manufacturers that do not participate in the Master Settlement Agreement must calculate and deposit an annual payment into an escrow account for the State of Arka…

26 CAR § 163-102. Definitions. As used in this part: (1)(A) "Cigarette" means any tobacco product as defined in Arkansas Code § 26-57-260(4), including cigarillos (little cigars in brown paper sold in packs of ten (10) or twenty (20)). (B) The term "cigarette" does not include: (…

26 CAR § 163-103. General information. (a) A nonparticipating manufacturer whose cigarettes or roll-your-own tobacco are sold to consumers within Arkansas after April 6, 1999, must either: (1) Become a participating manufacturer and perform its financial obligations as required u…

26 CAR § 164-101. Mandatory electronic reporting by tobacco wholesalers. (a)(1) The Department of Finance and Administration shall provide at no monthly charge an electronic system for all tobacco wholesalers to utilize in order to file all required monthly reports and schedules …

26 CAR § 165-101. Real property tax credit claims. (a)(1) Beginning in 2001, on or before March 31 of each year, the county collector of each county in Arkansas must certify to the Secretary of the Department of Finance and Administration the total amount of the real property tax…

26 CAR § 166-101. Purpose. This part is promulgated to administer and enforce the provisions of Acts 1971, No. 275, as amended by Acts 1985, Nos. 926, 1063, and 1081.

26 CAR § 166-102. Real estate transfer tax exemptions. In addition to other exemptions previously provided by law, the following transactions are, effective April 15, 1985, exempt from the real estate transfer tax imposed by Acts 1971, No. 275, as amended: (1)(A) Instruments give…

26 CAR § 166-103. Acceptance of deed without affidavit. (a) On and after June 27, 1985, the clerk may accept a deed for filing without an affidavit as required by Acts 1971, No. 275, § 4, as amended, if the instrument contains or is accompanied by a statement in the following for…

26 CAR § 167-101. Purpose. (a) This part is promulgated to implement and clarify Title 26, Chapter 58 of the Arkansas Code as it relates to severance tax levied upon natural gas production. (b) All persons affected by or relying upon this part are advised to read it in its entire…

26 CAR § 167-102. Definitions. For purposes of this part, unless otherwise required by their context, the following definitions apply: (1) "Completion" or "completed" means the act of making a well capable of producing gas; (2) "Conventional gas well" means any gas well that is n…

26 CAR § 167-103. Determination of market value and marketing costs. (a) Producers of natural gas who incur marketing costs in connection with the sale of natural gas production may deduct such costs from the actual cash receipts when computing the market value subject to the sev…

26 CAR § 167-104. Categories of natural gas and classification of natural gas wells. (a) "High-cost gas" means natural gas that is: (1) Produced from any gas well completed within a shale formation, including but not limited to, the Fayetteville Shale, the Woodford Shale, the Moo…

26 CAR § 167-105. Amount and nature of tax. (a) On and after January 1, 2009, the severance tax rate levied on natural gas production is the following percent of market value of the natural gas severed within the State of Arkansas: (1) One and one-half percent (1.5%) on new disco…

20 CAR § 167-106. Cost recovery periods. (a) Election of cost recovery periods for new discovery gas and high-cost gas. (1) For each natural gas well, a producer may only once obtain certification from the Director of the Oil and Gas Commission to pay the reduced severance tax ra…

26 CAR § 167-107. Determination of new discovery gas, high-cost gas, or marginal gas. (a) The producer of a proposed or existing gas well may apply, at any time, to the Director of the Oil and Gas Commission for determination that the well qualifies as a: (1) New discovery gas we…

26 CAR § 167-108. Apportionment of severance tax between royalty owner and producer. The portion of the severance tax that is required to be deducted from the royalty owner or other interest shall be calculated in the same manner as the portion of the severance tax borne by the p…

26 CAR § 167-109. Monthly reports and payment of tax. (a)(1) Each producer of natural gas within twenty-five (25) days after the end of each month, whether or not he or she shall have actually severed natural gas during the preceding month, shall file with the Secretary of the De…

26 CAR § 167-110. Monthly reports and payment of tax by first purchasers. (a) Unless relieved in advance by the Secretary of the Department of Finance and Administration in writing from doing so, each first purchaser of natural gas shall file with the secretary, upon forms prescr…

26 CAR § 168-101. Purpose and scope. The following part is promulgated to implement and clarify Title 26, Chapter 62 of the Arkansas Code as it pertains to liquefied natural gas (LNG) used as an alternative fuel to generate power in an internal combustion engine or motor for a mo…

26 CAR § 168-102. Definitions. For purposes of this part, unless otherwise required by their context, the following definitions apply: (1)(A) "Department" means and refers to the Department of Finance and Administration and its authorized agents. (B) For purposes of this part, th…

26 CAR § 168-103. Amount and nature of tax. (a) Tax rate for LNG. (1) The tax rate applied to sales and use of LNG shall be measured per gasoline gallon equivalent (five and thirty-seven-hundredths pounds (5.37 lbs.)) as set forth in 26 CAR § 168-102(4). (2) The tax rate imposed …

26 CAR § 168-104. Payment of the tax. The tax shall be collected and paid in accordance with Arkansas Code § 26-62-202.

26 CAR § 168-105. Review and appeals. (a) Reviews and appeals are to be conducted consistent with the provisions of the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq. (b) See also Arkansas Code § 26-62-108.

26 CAR § 169-101. Definitions. For purposes of this part, unless otherwise required by their context, the following definitions apply: (1) "Nonresidential construction permit" means any construction permit issued by a political subdivision of this state for a nonresidential const…

26 CAR § 168-102. Effective date. (a) Effective August 1, 1999, every political subdivision of this state shall collect a surcharge in the amount of fifty cents ($.50) per each one thousand dollars ($1,000) of construction authorized on any nonresidential construction permit issu…

26 CAR § 169-103. Administration. (a)(1) The office of the political subdivision issuing the permit is responsible for remitting the surcharge to the Department of Finance and Administration, Miscellaneous Tax Section. (2) This remittance must be made by the fifteenth day of the …

26 CAR § 169-104. Audit and records. (a)(1) Each political subdivision shall submit a report with remittance of the surcharge to the Department of Finance and Administration on the fifteenth day of the month following collection of the surcharge. (2) The report shall detail: (A) …

26 CAR § 171-101. Definitions. As used in this part: (1)(A) "Ancillary service" means a service provided by a car wash operator in conjunction with the sale of a service through an automatic car wash, a car wash tunnel, or a self-service bay that involves the cleaning of interior…

26 CAR § 171-102. Sales by car wash operators. (a) Sales of tangible personal property, specified digital products, or a digital code by a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service that involves…

26 CAR § 171-103. Sales to car wash operators. (a) Sales of tangible personal property, specified digital products, or a digital code to a car wash operator for use in an automatic car wash, a car wash tunnel, or a self-service bay or as part of an ancillary service are exempt fr…

26 CAR § 171-104. Water usage fee. (a)(1) In lieu of remitting gross receipts or compensating use tax on the transactions identified in 26 CAR §§ 171-102 and 171-103, a car wash operator shall remit a fee based upon water usage to the Department of Finance and Administration by t…

26 CAR § 171-105. Registration requirements. (a) A car wash operator that is required to pay the car wash fee under Arkansas Code § 26-57-1603 shall register electronically with the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made…

26 CAR § 171-106. Bundled transaction. (a) If any tangible personal property or service exempted by this part is sold in conjunction with the sale of taxable tangible personal property or services for a nonitemized price, the bundled transaction rule will apply. (b) See Arkansas …

26 CAR § 260-101. Purpose. (a) Wetlands and riparian zones provide the state with significant benefits in the areas of: (1) Flood control; (2) Water quality enhancement; (3) Sediment reduction; (4) Fish and wildlife habitat; (5) Recreation; and (6) Recharging of groundwater. (b) …

26 CAR § 260-102. Legislation. (a) The Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act, Arkansas Code § 26-51-1501 et seq., allows a wetlands and riparian zone creation and restoration tax credit against the tax imposed by the In…

26 CAR § 260-103. Definitions. As used herein, unless the context otherwise requires: (1) "Act" means the Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act, Arkansas Code § 26-51-1501 et seq.; (2) "Commission" means the Arkansas Na…

26 CAR § 260-104. Tax credit amount allowed. (a)(1) The amount of wetland and riparian zone creation and restoration credit allowed shall be equal to the project cost incurred in the development, creation, or restoration of wetlands and riparian zones but shall not exceed fifty t…

26 CAR § 260-105. Application fee. (a) The Arkansas Natural Resources Commission may charge a reasonable application fee for the processing of tax credit applications. (b)(1) Applicant shall pay to the Department of Agriculture a fee in an amount equal to three percent (3%) of th…

26 CAR § 260-106. Delegation of authority. The Director of the Natural Resources Division of the Department of Agriculture is delegated all powers necessary and convenient to carry out the responsibilities contained in this part.

26 CAR § 260-107. Department of Agriculture reports to Department of Finance and Administration. The Department of Agriculture shall provide reports quarterly to the Department of Finance and Administration of the total number of: (1) Tax credit applications approved; and (2) Cre…

26 CAR § 260-108. Appeals. (a) Except as otherwise provided herein, a taxpayer may appeal, pursuant to 15 CAR § 1-501 et seq., any decision or action of the Director of the Natural Resources Division of the Department of Agriculture. (b) All decisions related to recapture of tax …

26 CAR § 260-201. Membership. (a) This Private Wetland and Riparian Zone Creation, Restoration, and Conservation Committee shall be made up of: (1) The directors or secretaries, or their designees, of the: (A) Arkansas Forestry Commission; (B) Arkansas State Game and Fish Commiss…

26 CAR § 260-202. Procedures. (a) It shall be the duty of the Private Wetland and Riparian Zone Creation, Restoration, and Conservation Committee to meet regularly, when necessary, for the purpose of conducting the business of the committee. (b)(1) Special meetings of the committ…

26 CAR § 260-203. Committee responsibilities. The Private Wetland and Riparian Zone Creation, Restoration, and Conservation Committee shall: (1) Offer comments to the Arkansas Natural Resources Commission on proposed rules governing tax incentives relating to creation, restoratio…