{"data":{"id":"us-ar/ark.-code-ann.-26-52-210","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-210","heading":"Automatic expiration of permit","body":"(a) (1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales. (B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary. (2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services. (b) (1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification. (2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business. Amended by Act 2019, No. 910,§ 3831, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3830, eff. 7/1/2019. Amended by Act 2017, No. 141,§ 14, eff. for tax years beginning on and after 1/1/2018. Acts 1999, No. 1031, § 1.\n\n(a) (1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales. (B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary. (2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.\n\n(1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales. (B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.\n\n(A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales.\n\n(B) (i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired. (ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.\n\n(i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired.\n\n(ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.\n\n(2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.\nired.\n\n(ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.\n\n(2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.\n\n(b) (1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification. (2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.\n\n(1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification.\n\n(2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.","path":["AR Code","Title 26","Chapter 52","Subchapter 2"],"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"190257a027e1ebacb968203774ba4b289efa582fffebf720c9dfc3815349f9f6","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-209","next":"us-ar/ark.-code-ann.-26-52-301","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}