{"data":{"id":"us-ar/ark.-code-ann.-11-9-304","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 11-9-304","heading":"Payment of tax by self-insurer","body":"(a) (1) The Workers' Compensation Commission shall collect a tax from every self-insured employer at a rate to be determined as provided by § 11-9-306 but not to exceed three percent (3%) of the written manual premium which would have to be paid under § 11-9-303 by a carrier if the self-insured employer were insured by a carrier. (2) Upon the final payment of the liabilities of the Death and Permanent Total Disability Trust Fund pursuant to § 11-9-502 , the tax rate under this section shall not exceed one and five-tenths percent (1.5%). (b) If the tax provided for under this section is not paid within thirty (30) days of the date provided in § 11-9-306 , there shall be assessed a penalty for each thirty (30) days the amount so assessed remains unpaid which is equal to ten percent (10%) of the unpaid amounts and which shall be collected at the same time as a part of the tax assessed. Amended by Act 2016EX3, No. 5,§ 2, eff. 8/22/2016. Amended by Act 2016EX3, No. 4,§ 2, eff. 8/22/2016. Init. Meas. 1948, No. 4, § 47, Acts 1949, p. 1420; Acts 1979, No. 253, § 10; 1983, No. 393, § 1; A.S.A. 1947, § 81-1348.\n\n(a) (1) The Workers' Compensation Commission shall collect a tax from every self-insured employer at a rate to be determined as provided by § 11-9-306 but not to exceed three percent (3%) of the written manual premium which would have to be paid under § 11-9-303 by a carrier if the self-insured employer were insured by a carrier. (2) Upon the final payment of the liabilities of the Death and Permanent Total Disability Trust Fund pursuant to § 11-9-502 , the tax rate under this section shall not exceed one and five-tenths percent (1.5%).\n\n(1) The Workers' Compensation Commission shall collect a tax from every self-insured employer at a rate to be determined as provided by § 11-9-306 but not to exceed three percent (3%) of the written manual premium which would have to be paid under § 11-9-303 by a carrier if the self-insured employer were insured by a carrier.\n\n(2) Upon the final payment of the liabilities of the Death and Permanent Total Disability Trust Fund pursuant to § 11-9-502 , the tax rate under this section shall not exceed one and five-tenths percent (1.5%).\n\n(b) If the tax provided for under this section is not paid within thirty (30) days of the date provided in § 11-9-306 , there shall be assessed a penalty for each thirty (30) days the amount so assessed remains unpaid which is equal to ten percent (10%) of the unpaid amounts and which shall be collected at the same time as a part of the tax assessed.","path":["AR Code","Title 11","Chapter 9","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"26fe89142794846924ec94be06d43f91d49cf0392e46a321cb7b0754d501a925","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-11-9-303","next":"us-ar/ark.-code-ann.-11-9-305"},"notice":"GroundRules: Original legal text. Not legal advice."}