51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-57-604 Remittance of tax
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(a) (1) (A) Coincident with the filing of the tax report, each authorized life or accident and health insurer, including licensed health maintenance organizations, may apply for a credit for the noncommissioned salaries and wages of the insurer's Arkansas employees that are paid …
Ark. Code Ann. § 26-57-605 Wet marine and foreign trade insurers — Report and remittance of tax
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(a) As to wet marine and foreign trade insurance written in this state during the preceding calendar year, on or before March 1 of each year, each authorized, unauthorized, or formerly authorized insurer shall file its report with the Insurance Commissioner, on forms as prescribe…
Ark. Code Ann. § 26-57-607 Failure to report and pay tax
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(a) The Insurance Commissioner in his or her discretion may suspend or revoke the certificate of authority of any insurer or health maintenance organization that fails to report and pay the premium tax levied under §§ 26-57-604 and 26-57-605 on the date due or during any reasonab…
Ark. Code Ann. § 26-57-608 Nonliability of officers as to taxes or fees paid under invalid laws
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No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on behalf of the insurer on account of any taxes, licenses, or fees paid pursuant to any law, even though such law is subsequently held to be inva…