Title 26 — Taxation

(a) In General. In such form and at such time as the Secretary of the Department of Finance and Administration shall prescribe by rule, any person shall be allowed to appeal to the secretary after the filing of a notice of a lien under this subchapter on the property or the right…

A.C.A. § 26-18-812Current 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 Secretary of the Department of Finance and Administration shall request the General Assembly to appropriate funds and create positions for an Office of Problems Resolution and Tax Information, which shall resolve taxpayer problems directly and provide information to taxpa…

(a) The Secretary of the Department of Finance and Administration shall establish a Tax Advisory Council consisting of representatives of the Arkansas Bar Association, the Arkansas Society of Certified Public Accountants, the Arkansas Society of Accountants, the Office of Problem…

The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee …

(a) A claim may be filed with the Department of Finance and Administration for any actual damages sustained as a result of any erroneous action taken in a collection activity. Each claimant applying for reimbursement shall file a claim in such form as may be prescribed by the Sec…

(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…

The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.

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…

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…

(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…

(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 …

(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…

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.

This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.

(1) As used in this chapter:(1) “Agreement” means the Streamlined Sales and Use Tax Agreement;(2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each…

The Eighty-Third General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerc…

(a) The Secretary of the Department of Finance and Administration is authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burde…

(a) No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. (b) Adoption of the agreement by this state does not amend or modify any law of this state. (c) Implementation of any condition of the agree…

(a) Uniform State Rate. The Secretary of the Department of Finance and Administration shall not enter into the agreement unless it requires each state to abide by the following requirements:(a) Uniform State Rate. The agreement must set restrictions to achieve more uniform state …

(a) The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. (b) The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the appl…

(a) (1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.(2) No person, other than a member state, is an intended beneficiary of the agreement.(3) Any benefit to a person other than a state is established by t…

(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes.(2) As the seller's agent, the certified service provider is liable for sales and use tax due each memb…

This chapter shall be known and may be cited as the “Streamlined Sales Tax Administrative Act”.

The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerc…

(1) As used in this chapter:(1) “Agent” means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement;(2) “Agreement” means the multistate agreement to simplify and modernize sales and use tax administration known …

(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax regis…

The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.

(a) Except as provided in subsection (c) of this section, a seller or certified service provider using a database provided by the Department of Finance and Administration shall not be liable to the State of Arkansas or its local jurisdictions for charging and collecting the incor…

(a) The Department of Finance and Administration shall administer use-based exemptions and entity-based exemptions when practicable through a direct pay permit, an exemption certificate, or another means that does not burden sellers. (b) (1) A seller that follows the exemption re…

(a) The Secretary of the Department of Finance and Administration shall promulgate rules to provide:(1) An alternative method for making payments if an electronic funds transfer fails on its due date; and(2) A rounding algorithm for sales or use tax computation. (1) An alternativ…

(a) (1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller.(2) The written notice to the seller required in subdivision (a)(1) of this section must contain th…

(a) The Secretary of the Department of Finance and Administration shall provide amnesty for uncollected or unpaid sales or use tax to a seller that registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the…

(a) The Secretary of the Department of Finance and Administration may:(1) Certify service providers and automated systems to aid in the administration of sales and use tax collections; and(2) Provide a monetary allowance to the certified service providers, certified automated sys…

(1) The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:(1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and(2) Fo…

The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.

(1) For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows:(1) One (1) member appointed by the President Pro Tempore of the Senate;(2) One (1) member appointed by the Speaker of the House …

(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers. (b) As used in this section:(1) “Anonymous data” means information that…

(1) As used in this subtitle:(1) “Cost approach” means an approach used to estimate the fair market value of property based on the estimated current cost to construct improvements plus the value of the land minus all forms of depreciation, including without limitation any loss in…

This act shall be referred to as the “Arkansas Property Taxpayer Bill of Rights”.

(a) It is the intent of this act that the following objectives shall apply to the operation of the property tax system for Arkansas taxpayers:(1) To be taxed fairly and assessed equitably throughout the state;(2) To have access to information concerning how the system of property…

(1) The following procedures shall be employed to ensure taxpayers receive adequate notice of value changes:(1) (A) Countywide reappraisals of real property shall be completed no later than July 1 of the year in which the countywide reappraisal is scheduled to be completed.(B) Or…

(1) In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:(1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county …

(a) A county collector shall send a property taxpayer a yearly notice concerning his or her rights under the provisions of Arkansas Constitution, Amendment 79, containing the following:(1) A statement that the assessed value of a homestead used as a principal place of residence a…

(1) For the purpose of assisting it in the carrying out of its functions, powers, and duties, there are created within the Arkansas Public Service Commission the following divisions:(1) (A) A Tax Division which shall have the responsibility of performing all functions and duties …

(1) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have and exercise general and complete supervision and control over:(1) The valuation, assessment, and equalization of all property, privilege…

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street rai…

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to file with the county judge, county clerk, and county assessor of each county not later than ten (10) days before the time for the beginning of…

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to confer with, advise, and direct all county assessors, county equalization boards, county judges, county clerks, and collectors of state and county…

(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to answer all questions that may arise in the construction of any statute affecting the assessment, equalization, or collection of taxes, in acco…