Title 26, Taxation

Whoever shall violate any provision of law intended to secure the assessment or equalization of property for which a penalty has not otherwise been provided or neglects or refuses to obey any lawful requirement or order made by the county equalization board shall be guilty of a v…

(a) Any county assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which…

(a) (1) Any county assessor or any member of a county equalization board who shall knowingly and willfully fail or refuse to list and value any item of property subject to taxation, knowing that the item of property is subject to taxation and is not listed and valued for that yea…

If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away, or otherwise dispose of the property, under or subject to any agreement expressed or implied or any understanding with the purchaser, donee, or …

Every county clerk, county assessor, or county collector who in any case refuses or knowingly neglects to perform any duty enjoined on him or her by this title or who consents to or connives at any evasion of its provisions whereby any proceedings required in this act shall be pr…

(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes. (b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred…

If any county collector shall collect taxes not stated on the tax book or shall collect a greater amount than is therein stated, except as authorized by this act, he or she shall be guilty of a Class C felony.

Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of i…

Any county judge who willfully approves any false and fraudulent account made by the county sheriff, county collector, county clerk, county treasurer, or other officer collecting or holding revenues belonging to the State of Arkansas, or to any county therein, or receives a bribe…

Nothing contained in this section and §§ 26-2-111, 26-2-112, and 26-2-114 shall preclude the State of Arkansas from prosecuting county officers or others for the acts complained of under any of the criminal laws of this state.

(a) If any taxpayer in any county in this state has knowledge of corruption in office whereby the State of Arkansas, or any county therein, has been deprived of its just revenues, he or she shall have the right, in his or her own name as a taxpayer, to institute legal proceedings…

All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brok…

(a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citize…

(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation. (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any a…

(a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately af…

(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such. (b) Timber interests shall be assessed and the taxes collected thereon in the county where the ti…

(a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes other than church purposes, shall be listed for assessment. The ad valorem tax shall be paid thereon at the same rate and at the time…

(1) All property described in this section, to the extent limited, shall be exempt from taxation:(1) Public school buildings and buildings used exclusively for public worship and the grounds attached to these buildings necessary for the proper occupancy, use, and enjoyment of the…

(a) All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the state. (b) (1) Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a sp…

Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.

(a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or ot…

Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.

(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100…

(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes. (b) Sin…

A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.

MULTISTATE TAX COMPACT The “Multistate Tax Compact” is enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I Purposes The purposes of this compact are to:1. Facilitate proper determ…

(a) Every taxpayer required to file an income tax return pursuant to provisions of the Income Tax Act of 1929, § 26-51-101 et seq., whose only activity within this state consists of sales and does not include owning or renting real estate or tangible personal property in this sta…

The Secretary of the Department of Finance and Administration of the State of Arkansas shall represent this state on the Multistate Tax Commission. The secretary may, with the approval of the Governor, designate an alternate to serve on the commission in his or her place if there…

(a) The Governor, after consultation with representatives of local governments, may appoint a committee of three (3) persons who are representative of subdivisions of this state affected, or likely to be affected, by the Multistate Tax Compact, § 26-5-101. (b) The member represen…

The chief attorney of the Revenue Division of the Department of Finance and Administration is designated as counsel to represent this state at meetings of the Multistate Tax Commission. However, the Secretary of the Department of Finance and Administration may request the Attorne…

The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101, pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that complianc…

The Secretary of the Department of Finance and Administration is authorized to adopt and use forms promulgated by the Multistate Tax Commission pursuant to Article VII of the Multistate Tax Compact, § 26-5-101.

The Secretary of the Department of Finance and Administration shall employ such clerical and legal assistants as he or she may deem necessary for the proper function of the Revenue Division of the Department of Finance and Administration.

(a) The Secretary of the Department of Finance and Administration shall employ one (1) or more attorneys for the Revenue Division of the Department of Finance and Administration if he or she deems it necessary and if a saving of money can be had by employing one (1) or more attor…

(a) It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications:(1) (A) Th…

All deputy commissioners and other employees of the Revenue Division of the Department of Finance and Administration collecting or handling funds shall be placed under bond, premium on which shall be paid by the state upon vouchers issued by the Secretary of the Department of Fin…

All of the employees of the Revenue Division of the Department of Finance and Administration shall perform such duties and respond to such directions as the Secretary of the Department of Finance and Administration from time to time may enjoin.

The Secretary of the Department of Finance and Administration shall collect the motor vehicle license fees prescribed by law, and he or she is empowered to make and enforce the necessary rules to ensure those collections.

Inspection of petroleum oils and products required to be made by law shall devolve on the Secretary of the Department of Finance and Administration who shall collect the fees therefor provided by law.

(a) (1) (A) The Secretary of the Department of Finance and Administration may:(i) Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and(i…

(a) Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a mi…

The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of publi…

(1) The Secretary of the Department of Finance and Administration and his or her agents are authorized and empowered to perform the duties necessary to comply with any pact or agreement with any other state or with the United States Government as provided:(1) Upon request of any …

Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating…

(a) If the Secretary of the Department of Finance and Administration, or any of his or her deputies or assistants shall collect or receive any tax, revenue, or funds by virtue of his or her official duties or position and shall neglect or fail to turn them over to the Treasurer o…

The Secretary of the Department of Finance and Administration shall turn over to the Treasurer of State all revenues that may come into his or her possession or into the possession of any of his or her deputies, promptly on the day the funds reach his or her office unless receive…