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Arkansas Statutes, Title 23

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Arkansas/Statutes

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Title 23, Public Utilities and Regulated Industries

95 chapters · 3,921 sections in this title.

All chapters in Title 233,921 Ch 63, Insurance Companies Generally230 Ch 79, Insurance Policies Generally211 Ch 99, Healthcare Providers165 Ch 4, Regulation of Rates and Charges Gene…162 Ch 18, Light, Heat, and Power Utilities154 Ch 69, Domestic Stock and Mutual Insurers109 Ch 13, Motor Carriers107 Ch 17, Telephone and Telegraph Companies97 Ch 81, Life Insurance Policies And Annuities97 Ch 112, Arkansas Motor Vehicle Commission Act97 Ch 61, State Insurance Department95 Ch 48, Organization and Operation94 Ch 51, ARKANSAS TRUST INSTITUTIONS ACT OF 202589 Ch 12, Operation and Maintenance of Railroads87

41 sections·Filtered byTitle 23✕Ch 114✕

Ark. Code Ann. § 23-114-101 Short title
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This chapter shall be known and may be cited as the “Charitable Bingo and Raffles Enabling Act”.
Ark. Code Ann. § 23-114-102 Definitions
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(1) As used in this chapter:(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, educational, veterans, fraternal, service, civic, medical, volunteer rescue service, voluntee…
Ark. Code Ann. § 23-114-103 General provisions
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(a) The game of bingo or a raffle conducted by a licensed authorized organization shall not be a lottery prohibited by Arkansas Constitution, Article 19, § 14, if all net receipts over and above the actual cost of conducting the game of bingo or raffle are used only for charitabl…
Ark. Code Ann. § 23-114-104 Penalty
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(a) (1) A violation of this chapter by a licensed authorized organization is a violation punishable by a fine not to exceed five thousand dollars ($5,000).(2) A second or subsequent offense is a violation punishable by a fine not to exceed ten thousand dollars ($10,000). (1) A vi…

Ark. Code Ann. § 23-114-201 Control and supervision of games of bingo and raffles

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(a) The Secretary of the Department of Finance and Administration shall administer this chapter under the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) The secretary has authority over all games of bingo and raffles conducted in this state so that games of bingo and raffles…

Ark. Code Ann. § 23-114-202 Approval of bingo faces and raffle tickets

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(a) The Secretary of the Department of Finance and Administration by rule shall provide for the form of bingo faces and raffle tickets used in the State of Arkansas. (b) (1) All bingo faces must be purchased by the licensed authorized organization from a distributor licensed unde…

Ark. Code Ann. § 23-114-203 Rulemaking authority

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The Secretary of the Department of Finance and Administration may adopt rules to aid in the enforcement and administration of this chapter.

Ark. Code Ann. § 23-114-301 Authorized organization license

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The Department of Finance and Administration may license an entity that is an authorized organization.

Ark. Code Ann. § 23-114-302 License fees — Authorized organizations

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(a) An authorized organization license to conduct games of bingo and raffles may be issued to an authorized organization and is subject to renewal on an annual basis. The annual fee for this license shall be one hundred dollars ($100). (b) In lieu of the annual license issued und…

Ark. Code Ann. § 23-114-303 License application — Authorized organizations

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(a) An applicant for an authorized organization license shall file a written verified application with the Department of Finance and Administration on a form prescribed by the department. (b) The license application shall include:(1) The name and address of the applicant;(2) A de…

Ark. Code Ann. § 23-114-304 License application — Distributors and manufacturers

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(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) The license application shall include:(1) The name, address, and federal em…

Ark. Code Ann. § 23-114-305 Denial, suspension, or revocation of licenses

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(a) (1) The Secretary of the Department of Finance and Administration may suspend or revoke a license issued under this chapter if the secretary determines that issuing the license would violate this chapter.(2) The secretary may deny an application for a license or for the renew…

Ark. Code Ann. § 23-114-306 Display of license

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A licensed authorized organization shall conspicuously display a license issued under this chapter at the premises at which a raffle or a game of bingo is conducted at all times during the conduct of the raffle or the game of bingo.

Ark. Code Ann. § 23-114-307 Licenses and fees — Distributors and manufacturers

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(a) A distributor license may be issued to a distributor of bingo equipment and is subject to renewal on an annual basis. The annual fee for this license shall be two thousand five hundred dollars ($2,500). (b) A manufacturer license may be issued to a manufacturer of bingo equip…

Ark. Code Ann. § 23-114-401 Bingo premises — Sale of raffle tickets

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(a) (1) Games of bingo shall not be conducted at more than one (1) premises on property owned or leased by a licensed authorized organization.(2) (A) No more than two (2) organizations may conduct bingo games at the same premises so long as that premises is owned or leased by a l…

Ark. Code Ann. § 23-114-402 Restrictions on premises and equipment providers

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A person shall not 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 rental value of the premises or equipment, and no portion of the cons…

Ark. Code Ann. § 23-114-403 Compensation prohibited

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No person may be compensated for organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event. The functions of organizing, promoting, conducting, or otherwise administering a charitable raffle or bingo event shall be performed by volunteers fr…

Ark. Code Ann. § 23-114-404 Admission to games of bingo

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(a) A person shall not be denied admission to a raffle or a game of bingo or the opportunity to participate in a raffle or a game of bingo because of race, color, creed, religion, national origin, sex, or disability or because the person is not a member of the licensed authorized…

Ark. Code Ann. § 23-114-405 Raffle and bingo records

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(a) (1) A licensed authorized organization shall provide to the Secretary of the Department of Finance and Administration at the time of application for license the address of its primary business office.(2) If the licensed authorized organization maintains its raffle and bingo r…

Ark. Code Ann. § 23-114-406 Gift certificates

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(a) Nothing in this chapter prohibits a licensed authorized organization from selling or redeeming a gift certificate that entitles the bearer of the certificate to participate in a raffle or play a game of bingo conducted by the licensed authorized organization. (b) A licensed a…

Ark. Code Ann. § 23-114-407 Bingo sessions

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(a) (1) A bingo session begins when the first game of bingo of the bingo session is commenced by calling the first bingo ball drawn.(2) A licensed authorized organization may conduct one (1) bingo session per calendar day and shall not exceed two (2) bingo sessions during any one…

Ark. Code Ann. § 23-114-408 Prizes

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(a) A bingo prize shall not have a value of more than one thousand dollars ($1,000) for a single game. (b) For the total prizes of all games of bingo, a licensed authorized organization shall not offer or award during a single bingo session prizes with an aggregate value of more …

Ark. Code Ann. § 23-114-409 Purchase of bingo equipment

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Licensed authorized organizations shall purchase bingo equipment only from distributors licensed under this chapter. Distributors that wish to sell bingo equipment to licensed authorized organizations within this state shall purchase bingo equipment only from manufacturers licens…

Ark. Code Ann. § 23-114-501 Bingo and raffle accounts

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(a) (1) A licensed authorized organization with gross receipts from raffles or games of bingo in excess of five hundred dollars ($500) per month shall establish and maintain one (1) regular checking account designated as the bingo and raffle account.(2) A licensed authorized orga…

Ark. Code Ann. § 23-114-502 Withdrawals from a bingo and raffle account

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(a) (1) 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 payable to a person.(2) A check or withdrawal slip shall no…

Ark. Code Ann. § 23-114-503 Authorized uses of a bingo and raffle account

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(a) A licensed authorized organization may draw a check on the licensed authorized organization's bingo and raffle account only for:(1) The payment of necessary and reasonable bona fide bingo-related and raffle-related expenses;(2) The disbursement of net proceeds derived from th…

Ark. Code Ann. § 23-114-504 Use of net proceeds for charitable purposes

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(a) A licensed authorized organization shall devote to the charitable purposes of the licensed authorized organization its net proceeds of games of bingo and raffles. (b) Except as otherwise provided by law, the net proceeds derived from games of bingo and raffles are dedicated t…

Ark. Code Ann. § 23-114-505 Use of proceeds by a licensed authorized organization

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(1) A licensed authorized organization shall not use the net proceeds from games of bingo or raffles directly or indirectly to:(1) Support or oppose a candidate or slate of candidates for public office;(2) Support or oppose a measure submitted to a vote of the people; or(3) Influ…

Ark. Code Ann. § 23-114-506 Items of bingo and raffle expense

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(a) Expenses that are reasonable and necessary to lawfully conduct games of bingo or raffles are allowable and include expenses incurred for:(1) Advertising, including the cost of printing bingo and raffle gift certificates;(2) Repairs to premises and equipment;(3) Bingo and raff…

Ark. Code Ann. § 23-114-507 Expenses paid from bingo and raffle account

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(1) 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 account if the licensed authorized organization is required under § 23-114-501 to maintain such…

Ark. Code Ann. § 23-114-601 Tax levied

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(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) Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross R…

Ark. Code Ann. § 23-114-602 Payment and reporting of tax

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(a) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day o…

Ark. Code Ann. § 23-114-603 Information to be reported

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(a) The excise tax report required under § 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 information that the Secretary of the Department of Finance and Administ…

Ark. Code Ann. § 23-114-605 Collection and disbursement of excise tax and license fees

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The Department of Finance and Administration shall deposit the revenue collected from the license fees levied under §§ 23-114-302 and 23-114-307, and the excise tax levied in § 23-114-601 to the credit of the General Revenue Fund Account of the State Apportionment Fund.

Ark. Code Ann. § 23-114-606 Nonfiler tax assessments

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(a) If a distributor fails to file an excise tax report required under this chapter, the Department of Finance and Administration shall make an excise tax assessment for the period or periods for which the distributor failed to report. (b) The estimate shall be based on any infor…

Ark. Code Ann. § 23-114-701 Revocation of license — Licensed authorized organization

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(1) The license issued to an authorized organization is subject to revocation under this chapter if the organization:(1) Makes a false statement or material omission in an application for a license under this chapter;(2) Fails to maintain records that fully and accurately record …

Ark. Code Ann. § 23-114-702 Revocation of license — Distributors and manufacturers

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(1) The license issued to a distributor or manufacturer is subject to revocation under this chapter if the licensee:(1) Makes a false statement or material omission in an application for a license under this chapter;(2) Fails to maintain records that fully and accurately record a…

Ark. Code Ann. § 23-114-703 Inspection of premises

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(1) The Department of Finance and Administration may enter and inspect the premises where:(1) A raffle or a game of bingo is being conducted or intended to be conducted; or(2) Equipment used or intended for use in a raffle or a game of bingo is located. (1) A raffle or a game of …

Ark. Code Ann. § 23-114-704 Injunction

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(a) If the Department of Finance and Administration has reason to believe that this chapter has been violated, the Secretary of the Department of Finance and Administration may petition a court for injunctive relief to restrain the violation. (b) (1) Venue for an action seeking i…

Ark. Code Ann. § 23-114-705 Examination of records

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(1) To verify compliance with this chapter, the Department of Finance and Administration may audit and examine the books, papers, records, equipment, and place of business of a:(1) Licensed authorized organization;(2) Distributor licensed under this chapter; or(3) Manufacturer li…

Ark. Code Ann. § 23-114-706 Complaints

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If a person suspects a violation of this chapter, he or she may file a complaint concerning a licensed authorized organization with the Department of Finance and Administration.