Title 26 — Taxation

(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 …

(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…

A.C.A. § 26-57-606Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(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…

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…

A.C.A. § 26-57-609Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved

(a) The Insurance Commissioner shall deposit all taxes collected under §§ 26-57-604 and 26-57-605 into the State Treasury. (b) On the last business day of each month the Treasurer of State shall classify the taxes by type of revenue and credit the net amounts respectively of taxe…

The Insurance Commissioner shall deposit all premium taxes collected under this subchapter that are not allocated and appropriated for the various funds under the Workers' Compensation Law, § 11-9-101 et seq., for the Arkansas Fire and Police Pension Review Board and firemen's re…

Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the fol…

The provisions of this subchapter shall not be applicable to surplus lines insurers on the Insurance Commissioner's approved list.

(a) (1) It is found and determined by the General Assembly that additional funding is needed to improve the fire protection services in this state.(2) It is further found and determined that the public policy of this state is to provide adequate fire protection services for prope…

(a) If, by the laws of any state other than Arkansas or by the retaliatory laws of any state other than Arkansas, any insurer domiciled in Arkansas on or after April 6, 1993, shall be required to pay any fee based on the insurer's premium volume in the other state of licensure, a…

(a) No assessment of any insurance premium tax levied under §§ 11-9-301 — 11-9-307, 23-75-119, 23-76-131, or this subchapter shall be made after the expiration of five (5) years from the date the tax report was required to be filed or the date the tax report was filed, whichever …

(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper. (b…

(a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state. (b) The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other…

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is levied a tax of four dollars and seventy-five cents ($4.75) per one thousand (1,000) cigarettes sold in the state. (b) (1) In addition to other taxes imposed by law, there is levied…

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, and 26-57-1101, there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state. (b) The exemptions and waivers all…

(a) (1) 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 seven percent (7%) of the invoice price to a wholesaler or retailer, before discounts.(2) However, t…

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, 26-57-804, and 26-57-1101, there is levied an additional tax of twenty-eight dollars ($28.00) per one thousand (1,000) cigarettes sold in the state. (b) The exemptions and waivers al…

(a) (1) 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 thirty-six percent (36%) of the invoice price to a wholesaler or retailer, before discounts.(2) Howe…

(a) In addition to the excise tax levied under § 26-57-801, there is levied an additional tax of fifty cents (50¢) per package of thirty-two (32) sheets of cigarette paper sold in the state. (b) The additional tax levied under this section shall be imposed, reported, remitted, an…

This subchapter shall be known and may be cited as the “Arkansas Soft Drink Tax Act” and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(a) Terms used in this subchapter which are defined by the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall have the meaning set out in the Arkansas Tax Procedure Act, § 26-18-101 et seq., unless otherwise provided or unless a different meaning is required by the use of the…

This subchapter is to be administered in all respects in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq., unless otherwise provided.

(a) There is hereby levied and there shall be collected a tax upon every distributor, manufacturer, or wholesale dealer, to be calculated as follows:(1) One dollar and twenty-six cents ($1.26) per gallon for each gallon of soft drink syrup or simple syrup sold or offered for sale…

(1) The following shall be exempt from the tax levied by § 26-57-904:(1) Syrups, simple syrups, powders or base products, or soft drinks sold to the United States Government;(2) Syrups, simple syrups, powders or base products, or soft drinks exported from the State of Arkansas by…

(a) (1) The tax levied by § 26-57-904 shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product, or soft drink is sold.(2) The tax levied by § 26-57-904 shall be paid by a retailer who purchases syrups, powder or base products, or soft d…

(a) If a distributor, manufacturer, or wholesale dealer sells bottled soft drinks, soft drink syrups, powders, or base products to retailers or retail dealers located in a city or incorporated town which is subject to the border city tax rate provided in § 26-52-303, then the tax…

The revenues derived from the tax collected under this subchapter shall be remitted to the Treasurer of State, who shall deposit the revenues as trust funds into the State Treasury and shall credit the proceeds to the trust fund known as the “Arkansas Medicaid Program Trust Fund”…

(a) All distributors, wholesalers, or manufacturers of soft drinks, whether located within or without the State of Arkansas, who sell or offer syrups, simple syrups, powders, or base products, or soft drinks for sale to retail dealers within the State of Arkansas shall obtain a l…

(1) As used in this subchapter:(1) “Acquired”, when used in reference to the severance tax on timber, means the time when timber is first weighed or measured by a primary processor after severance;(2) “Completion” or “completed” means the act of making a well capable of producing…

Nothing in this subchapter shall be construed to affect, amend, or repeal § 15-71-101 et seq. and § 15-72-101 et seq.

Payment of the severance tax shall not affect the liability of the producers for all state, county, municipal, district, and special taxes upon their real and other corporeal property.

(a) The tax levied in this subchapter is a “state tax” as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this sub…

The Secretary of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate rules and forms to carry out the intent and purposes of this subchapter with respect to severance taxes on timber.

(a) (1) Any individual or firm desiring to engage in the business of severing natural resources or timber before entering the business shall make application to the Secretary of the Department of Finance and Administration for a license or permit.(2) In a form of application to b…

(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as “severance tax”. (b) The severance tax is to be paid to the Secretary of the Department of Fina…

The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenanc…

The severance tax imposed by this subchapter is in addition to the general property tax.

No other privilege or excise taxes in addition to the severance tax shall be imposed upon the right to utilize natural resources and timber.

(1) The severance tax is to be predicated upon the quantity severed and at the following rates:(1) On barite, bauxite, titanium ore, manganese and manganiferous ores, zinc ore, and cinnabar, fifteen cents (15¢) per ton of two thousand pounds (2,000 lbs.);(2) On coal, lignite, and…

(a) In addition to the tax levied by § 26-58-107, there is levied an additional severance tax on coal in the amount of eight cents (8¢) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter. (b) The …

(a) There is levied and there shall be collected from each producer of the following natural resources in this state an additional privilege or license tax to be known as an additional severance tax. (b) The additional severance tax is to be paid to the Secretary of the Departmen…

(a) (1) Each producer of natural resources, excluding natural gas, and each primary processor of timber, whether or not he or she shall have actually severed natural resources, excluding natural gas, or processed timber during the preceding month, shall file a report within twent…

(a) Except as otherwise provided in this subchapter, the report required by § 26-58-114 shall be filed and the payment of the severance tax shall be made by the producer actually severing the natural resources whether as owner, lessee, concessionaire, or contractor and, in the ca…

(a) Unless a purchaser of natural resources, excluding natural gas, is excused in writing by the Secretary of the Department of Finance and Administration in advance of the report filing deadline from filing a report, a purchaser of natural resources, excluding natural gas, shall…

(a) (1) Notwithstanding the provisions of §§ 26-58-114 and 26-58-116, either the producer or severer of natural resources, excluding natural gas, or the purchaser of natural resources, excluding natural gas, shall report and pay severance taxes thereon as required in §§ 26-58-114…

(a) All transporters of natural resources, save and except only pipeline transporters, whenever and as often as requested by the Secretary of the Department of Finance and Administration shall furnish a report under oath and upon forms prescribed by secretary setting forth:(1) Th…

(a) (1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for in this subchapter to file the verified reports required of them respectively, or in the event that the Secretary of the Department of Finance…

(a) (1) The Arkansas Forestry Commission and the authorized representatives of the commission shall have access to all tax returns and other information and records of the Secretary of the Department of Finance and Administration related to the reporting and payment of taxes levi…