Title 26, Taxation

(a) On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§ 26-55-205 and 26-55-1002 and upon distillate special fuel in §§ 26-56-201 and 26-56-502 and upon liquefied gas special fuels in §§ 26-56-301 and 26-56-502, and in addition to any other taxes lev…

(a) All of the additional taxes, fees, penalties, and interest collected under the provisions of this subchapter and §§ 26-55-710, 26-56-214, and 26-56-304 shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the amount…

(1) As used in this subchapter:(1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;(2) (A) “Fire truck” means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks…

Any fire department that purchases motor fuel or distillate special fuel for use in fire trucks shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid.

(a) No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate spec…

(a) The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information:(1) The quantity of motor fuel and distil…

(a) All valid claims for refund of the motor fuel tax under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided under § 26-55-407, except that all the motor fuels covered by the …

(a) The Secretary of the Department of Finance and Administration shall keep a permanent record by fire department of the amount of refund claimed and paid to each claimant. (b) The records shall be open to public inspection.

Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas state highway bonds, whether the bonds have already been issued or may be issued in the future.

The Secretary of the Department of Finance and Administration may make, amend, and enforce rules, subpoena witnesses and documents, administer oaths, and do and perform all other acts necessary to carry out the purpose and intent of this subchapter.

As used in this subchapter, “distillate special fuel” means distillate special fuel as defined in § 26-56-102, except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by f…

(a) (1) In addition to all other taxes levied upon distillate special fuel, there is levied an additional tax on distillate special fuel of five cents (5¢) for each gallon of distillate special fuel sold or used in this state or purchased for sale or use in this state.(2) The add…

The tax on distillate special fuel levied by this subchapter shall be administered in accordance with the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.

The tax imposed by this subchapter is levied to provide revenue to be used by the state to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways of this state and shall be distributed as set fo…

(1) As used in this subchapter:(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit c…

(a) Any person who sells tangible personal property through vending devices may elect to register with the Secretary of the Department of Finance and Administration as a vending device operator and pay the state and local sales and use taxes as provided in this section. (b) Any p…

(a) Any person selling tangible personal property through a vending device, and who elects not to register as a vending device operator, shall:(1) Surrender any gross receipts tax permits issued by the Secretary of the Department of Finance and Administration, unless the permit i…

(a) All persons who sell tangible personal property through vending devices shall affix the name and identification number, if any, of the person responsible for the payment of the taxes imposed by §§ 26-57-1002 and 26-57-1003. (b) (1) (A) If any vending device does not have the …

(a) The revenues derived from § 26-57-1002(d)(1) shall be general revenues and shall be deposited into the State Treasury in the same manner as the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq. (b) All revenues derived from § 26-57…

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state. (b) As provided in § 26-57-244, the Secretary of the Departmen…

(a) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of two percent (2%) of the invoice price to a wholesaler or retailer, before discounts. (b) (1) (A) The tax…

(1) Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenue and distributed as fo…

The additional taxes levied in §§ 26-57-1101 and 26-57-1102 shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.

(a) All remaining moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special revenues to be distributed as follows:(1) Twenty percent (20%) shall be credited to the Breast Cancer Research Fund, which is cr…

The Department of Finance and Administration is hereby authorized to promulgate rules as necessary to implement the tax provisions of this subchapter.

The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred tho…

This subchapter shall be known and cited as the “Vending Devices Decal Act of 1997”.

The provisions of this subchapter will be subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(1) As used in this subchapter:(1) (A) “Coin-operated bulk vending device” means machines or devices containing unsorted merchandise which upon insertion of a coin or coins dispenses the merchandise in approximately equal portions, at random, and without selection by the customer…

(a) (1) Any person who is the operator of a vending device in this state that is made available for use and operation by the general public whether the operator is the owner of the vending device, or a lessee, renter, bailee, etc., of the owner of the vending device in lieu of pa…

(1) To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant for the vending device decal shall comply with the following requirements. The applicant:(1) Must not be a convicted felon or a corporation whose presi…

(a) (1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by the provisions of this subchapter, and who makes available to the general public for use and operation vending devices described in this subchapter shal…

(a) (1) For the purpose of the annual or special vending device decal issued under § 26-57-1204, the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves.(2) The Secretary of th…

(a) (1) It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its counties and municipalities, in lieu of the state and local gross receipts or sales taxes or vending device sales taxes that would otherwise be …

(a) (1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed ther…

(a) Nothing in this subchapter shall be construed to legalize any coin-operated video gambling device, slot machine, or other coin-operated gambling device that may be prohibited by any of the other statutes of this state. (b) The Secretary of the Department of Finance and Admini…

(a) When any vending device as defined in § 26-57-1203 is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending…

(a) Upon the seizure of a vending device, the vending device shall be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Secretary of the Department of Finance and Administration. (b) The owner of a seized vending device may seek …

(a) In the event the Secretary of the Department of Finance and Administration or his or her authorized agent finds that the vending device, including the cash contents, if any, should be forfeited to the State of Arkansas, the secretary or his or her authorized agent shall make …

(1) The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:(1) To the payment of the costs incident to the seizure and sale of the vending device;(2) To the payment of any taxes or decal fee costs, including penalties, that may …

The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State of Arkansas as an additional penalty and shall be in addition to all other penalties provided for under this subchapter.

The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be …

(1) The General Assembly finds that:(1) Violations of §§ 26-57-260 and 26-57-261 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and(2) Enacting procedural enhancements will help prevent violations and a…

(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol”, “lights”, “kings”, and “100s”, and includes any brand name alone or in co…

(a) Certification. (1) No later than April 30 each year, every tobacco product manufacturer whose cigarettes are sold in the state, whether directly or through a wholesaler, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the…