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Arkansas Statutes, Title 26

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Arkansas/Statutes

← All Arkansas coverage

Title 26, Taxation

51 chapters · 1,813 sections in this title.

All chapters in Title 261,813 Ch 51, Income Taxes272 Ch 57, State Privilege Taxes178 Ch 26, Assessment of Taxes150 Ch 52, Gross Receipts Tax136 Ch 55, Motor Fuels Taxes103 Ch 18, State Tax Procedure Generally97 Ch 75, Municipal Sales and Use Taxes90 Ch 74, County Sales and Use Taxes80 Ch 56, Special Motor Fuels Taxes67 Ch 53, Compensating or Use Taxes56 Ch 58, Severance Taxes41 Ch 36, Collection of Delinquent Taxes33 Ch 37, Sale or Forfeiture of Real Property33 Ch 27, Equalization of Assessments29

16 sections·Filtered byTitle 26✕Ch 17✕

Ark. Code Ann. § 26-17-201 Authority to employ
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The Secretary of the Department of Finance and Administration shall employ such clerical and legal assistants as he or she may deem necessary for the proper function of the Revenue Division of the Department of Finance and Administration.
Ark. Code Ann. § 26-17-202 Attorneys
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(a) The Secretary of the Department of Finance and Administration shall employ one (1) or more attorneys for the Revenue Division of the Department of Finance and Administration if he or she deems it necessary and if a saving of money can be had by employing one (1) or more attor…
Ark. Code Ann. § 26-17-203 Field auditors
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(a) It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications:(1) (A) Th…
Ark. Code Ann. § 26-17-204 Bond
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All deputy commissioners and other employees of the Revenue Division of the Department of Finance and Administration collecting or handling funds shall be placed under bond, premium on which shall be paid by the state upon vouchers issued by the Secretary of the Department of Fin…

Ark. Code Ann. § 26-17-301 Performance required

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All of the employees of the Revenue Division of the Department of Finance and Administration shall perform such duties and respond to such directions as the Secretary of the Department of Finance and Administration from time to time may enjoin.

Ark. Code Ann. § 26-17-302 Motor vehicle license fees

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The Secretary of the Department of Finance and Administration shall collect the motor vehicle license fees prescribed by law, and he or she is empowered to make and enforce the necessary rules to ensure those collections.

Ark. Code Ann. § 26-17-303 Petroleum products

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Inspection of petroleum oils and products required to be made by law shall devolve on the Secretary of the Department of Finance and Administration who shall collect the fees therefor provided by law.

Ark. Code Ann. § 26-17-304 Suits and other proceedings

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(a) (1) (A) The Secretary of the Department of Finance and Administration may:(i) Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and(i…

Ark. Code Ann. § 26-17-401 Penalty

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(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a mi…

Ark. Code Ann. § 26-17-402 Authority to enter agreements

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The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of publi…

Ark. Code Ann. § 26-17-403 Powers and duties — Definition

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(1) The Secretary of the Department of Finance and Administration and his or her agents are authorized and empowered to perform the duties necessary to comply with any pact or agreement with any other state or with the United States Government as provided:(1) Upon request of any …

Ark. Code Ann. § 26-17-404 Violations

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Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating…

Ark. Code Ann. § 26-17-501 Penalty

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(a) If the Secretary of the Department of Finance and Administration, or any of his or her deputies or assistants shall collect or receive any tax, revenue, or funds by virtue of his or her official duties or position and shall neglect or fail to turn them over to the Treasurer o…

Ark. Code Ann. § 26-17-502 Duty to remit revenues

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The Secretary of the Department of Finance and Administration shall turn over to the Treasurer of State all revenues that may come into his or her possession or into the possession of any of his or her deputies, promptly on the day the funds reach his or her office unless receive…

Ark. Code Ann. § 26-17-503 Daily remittance

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All collectors and field inspectors shall daily report and remit to the Secretary of the Department of Finance and Administration all collections made by them.

Ark. Code Ann. § 26-17-504 Deposits and collections

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(a) The Secretary of the Department of Finance and Administration shall make daily deposits into the State Treasury of all moneys and checks collected by him or her. (b) The Treasurer of State shall promptly return to the secretary all checks which for any reason were not paid, a…