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- Ark. Code Ann. § 26-62-102 · Definitions
- Ark. Code Ann. § 26-62-103 · Penalties
- Ark. Code Ann. § 26-62-104 · Rules
- Ark. Code Ann. § 26-62-105 · Failure, refusal, etc., to make report or pay tax - Penalties, interest - Attorney's fees
- Ark. Code Ann. § 26-62-106 · False or fraudulent reports - Fraudulent avoidance of tax - Penalty
- Ark. Code Ann. § 26-62-107 · Assessment of delinquent tax - Time limitations
- Ark. Code Ann. § 26-62-108 · Conflicts with Arkansas Tax Procedure Act
- Ark. Code Ann. § 26-62-109 · Disposition of revenue
- Ark. Code Ann. § 26-62-110 · Conflicts with other laws
- Ark. Code Ann. § 26-62-111 · Audits
- Ark. Code Ann. § 26-62-201 · Imposition of tax - Exemptions
- Ark. Code Ann. § 26-62-202 · Collection and payment of tax
- Ark. Code Ann. § 26-62-203 · Separate meters for taxable natural gas fuels and residential or other tax-free natural gas
- Ark. Code Ann. § 26-62-204 · Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. - Generally
- Ark. Code Ann. § 26-62-205 · Sales tickets
- Ark. Code Ann. § 26-62-206 · Alternative fuels suppliers' and users' reports - Computation and remittance of tax
- Ark. Code Ann. § 26-62-207 · Records required - Invoices - Falsification of records
- Ark. Code Ann. § 26-62-208 · Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest
- Ark. Code Ann. § 26-62-209 · Interstate users and IFTA carrier users - Reports - Computation of tax and refunds
- Ark. Code Ann. § 26-62-210 · Interstate users and IFTA carrier users - Tax refund procedure
- Ark. Code Ann. § 26-62-211 · Entry slips - Tax on out-of-state motor vehicle use - Penalties
- Ark. Code Ann. § 26-62-212 · Power to stop, investigate, and impound vehicles - Assessment of tax
- Ark. Code Ann. § 26-62-213 · Unlawful activities regarding operation of motor vehicles
- Ark. Code Ann. § 26-62-214 · Conversion of vehicles for use of alternative fuels
- Ark. Code Ann. § 26-63-101 · Title
- Ark. Code Ann. § 26-63-102 · Definitions
- Ark. Code Ann. § 26-63-103 · Tax additional to other taxes
- Ark. Code Ann. § 26-63-104 · Administration
- Ark. Code Ann. § 26-63-105 · Cost of administration of chapter - Distribution of surplus annually
- Ark. Code Ann. § 26-63-106 · Disposition of taxes, interest, and penalties
- Ark. Code Ann. § 26-63-107 · Changes in law - Notice
- Ark. Code Ann. § 26-63-201 · Registration required
- Ark. Code Ann. § 26-63-202 · Discount for prompt payment
- Ark. Code Ann. § 26-63-203 · Exemptions generally
- Ark. Code Ann. § 26-63-204 · Discontinuance of business - Unpaid taxes
- Ark. Code Ann. § 26-63-205 · Applicability of tax procedure provisions
- Ark. Code Ann. § 26-63-301 · Short-term rentals of tangible personal property - Definitions
- Ark. Code Ann. § 26-63-302 · Rental vehicle tax
- Ark. Code Ann. § 26-63-303 · Residential moving tax
- Ark. Code Ann. § 26-63-304 · [Repealed]
- Ark. Code Ann. § 26-63-401 · Definitions
- Ark. Code Ann. § 26-63-402 · Tourism tax - Definitions
- Ark. Code Ann. § 26-63-403 · Applicability - Political subdivisions - Churches and charitable organizations
- Ark. Code Ann. § 26-63-404 · Exemptions
- Ark. Code Ann. § 26-63-405 · Tourism Development Trust Fund
- Ark. Code Ann. § 26-64-101 · Wholesale sales tax on motor fuel - Definitions
- Ark. Code Ann. § 26-64-102 · Wholesale sales tax on distillate special fuel - Definitions
- Ark. Code Ann. § 26-64-103 · Disposition of revenues
- Ark. Code Ann. § 26-64-104 · Reporting and disclosure requirements
- Ark. Code Ann. § 26-65-101 · Title
- Ark. Code Ann. § 26-65-102 · Definitions
- Ark. Code Ann. § 26-65-103 · Pass-through entity tax
- Ark. Code Ann. § 26-65-104 · Liability for tax
- Ark. Code Ann. § 26-65-105 · Administration
- Ark. Code Ann. § 26-65-106 · Interest and penalty
- Ark. Code Ann. § 26-65-107 · Required annual payment - Definition
- Ark. Code Ann. § 26-65-108 · Report of pro rata interests
- Ark. Code Ann. § 26-73-101 · Savings provision
- Ark. Code Ann. § 26-73-102 · Definitions
- Ark. Code Ann. § 26-73-103 · Levy of new taxes permitted - Exceptions
- Ark. Code Ann. § 26-73-104 · [Repealed]
- Ark. Code Ann. § 26-73-105 · Collection of taxes
- Ark. Code Ann. § 26-73-106 · Revenue Local Tax Revolving Fund - Revenue Local Tax Operating Fund
- Ark. Code Ann. § 26-73-107 · Rules
- Ark. Code Ann. § 26-73-108 · Discrimination in use of tax funds prohibited
- Ark. Code Ann. § 26-73-109 · Tax information exchange agreements
- Ark. Code Ann. § 26-73-110 · Special local sales and use tax - Levying ordinance
- Ark. Code Ann. § 26-73-111 · Special local sales and use tax - Election
- Ark. Code Ann. § 26-73-112 · Special local sales and use tax - Additional tax - Levy collection and enforcement - Proceeds
- Ark. Code Ann. § 26-73-113 · Alternative local sales and use tax
- Ark. Code Ann. § 26-73-114 · Dedication of sales and use tax to school district or workforce development center
- Ark. Code Ann. § 26-73-115 · Sales and use tax reports
- Ark. Code Ann. § 26-73-201 · Unplatted lots taxed
- Ark. Code Ann. § 26-73-202 · Certification of tax rate to county clerk
- Ark. Code Ann. § 26-73-204 · Injunction to prevent collection or payment
- Ark. Code Ann. § 26-73-301 · Limitation on levy of sales or use tax
- Ark. Code Ann. § 26-74-102 · Natural gas used to make glass
- Ark. Code Ann. § 26-74-103 · Fort Smith Clearinghouse
- Ark. Code Ann. § 26-74-201 · Purpose
- Ark. Code Ann. § 26-74-202 · Construction
- Ark. Code Ann. § 26-74-203 · Definitions
- Ark. Code Ann. § 26-74-204 · Issuance of bonds
- Ark. Code Ann. § 26-74-205 · Voters' approval of bonds
- Ark. Code Ann. § 26-74-206 · Pledge of revenues
- Ark. Code Ann. § 26-74-207 · Call for tax election
- Ark. Code Ann. § 26-74-208 · Form of ballot
- Ark. Code Ann. § 26-74-209 · Conduct of election and results - Challenges
- Ark. Code Ann. § 26-74-210 · Resubmission of question of levy or repeal
- Ark. Code Ann. § 26-74-211 · Notification of results
- Ark. Code Ann. § 26-74-212 · Applicability of tax
- Ark. Code Ann. § 26-74-213 · Rebates
- Ark. Code Ann. § 26-74-214 · Disposition of funds
- Ark. Code Ann. § 26-74-215 · Rules
- Ark. Code Ann. § 26-74-216 · Procedures and penalties for enforcement
- Ark. Code Ann. § 26-74-217 · Repeal upon levy of additional statewide gross receipts tax - Exception
- Ark. Code Ann. § 26-74-218 · Existing county sales taxes
- Ark. Code Ann. § 26-74-219 · Levy of use tax in counties having sales tax
- Ark. Code Ann. § 26-74-220 · Maximum tax limitation
- Ark. Code Ann. § 26-74-221 · Administration of Local Sales and Use Tax Trust Fund
- Ark. Code Ann. § 26-74-222 · Levy of sales tax only