Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-19-101 Definition
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(a) As used in this subchapter, “electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape for the purpose of or…
Ark. Code Ann. § 26-19-102 Applicability of Arkansas Tax Procedure Act
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The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.
Ark. Code Ann. § 26-19-103 Authority of Secretary of the Department of Finance and Administration
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The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be constru…
Ark. Code Ann. § 26-19-104 Effective dates
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The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the t…
Ark. Code Ann. § 26-19-105 Payment by taxpayer — Definition
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(a) (1) If the Secretary of the Department of Finance and Administration determines that a taxpayer's monthly liability for the following taxes for any calendar year equals or exceeds twenty thousand dollars ($20,000), the taxpayer shall pay any tax due by electronic funds transf…
Ark. Code Ann. § 26-19-106 Payment by corporation
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(a) If the Secretary of the Department of Finance and Administration determines that a corporation's estimated quarterly state income tax liability under § 26-51-911 et seq. equals or exceeds twenty thousand dollars ($20,000), the corporation shall pay the quarterly income taxes …
Ark. Code Ann. § 26-19-107 Penalties — Definitions
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(a) In addition to the penalties imposed under the Arkansas Tax Procedure Act, § 26-18-101 et seq., a taxpayer required to pay taxes by electronic funds transfer who fails to so pay the amount required under any state law on or before the due date for payment of the taxes shall b…
Ark. Code Ann. § 26-19-108 Rules
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The Secretary of the Department of Finance and Administration is authorized to adopt rules which he or she deems necessary to implement and enforce the provisions of this chapter.