Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-50-101 Definitions
3.0K chars
(a) As used in §§ 26-26-1501 — 26-26-1504, 26-51-303, 26-51-407, 26-51-408, 26-52-305, and 26-53-110, unless the context otherwise requires:(1) “Business corporation” means a corporation incorporated under the Arkansas Business Corporation Act, § 4-26-101 et seq.;(2) “Financial i…
Ark. Code Ann. § 26-50-102 Wholesaler to furnish list of retailers
2.6K chars
(a) (1) It shall be the duty of all persons, firms, and corporations, and all business establishments of every kind engaged in the wholesale business of selling merchandise in this state to furnish, upon the request in writing of the Secretary of the Department of Finance and Adm…
Ark. Code Ann. § 26-50-103 Biennial report on certain state taxes
6.8K chars
(a) Before each regular session of the General Assembly, the Secretary of the Department of Finance and Administration shall report to the Legislative Council and the Governor on the effect of each exemption, discount, credit, and deduction relating to state income tax and state …