Arkansas

Chapter 1 General Provisions

Chapter 2 Penalties and Offenses Generally

Taxable Property

Exemptions from Taxation

Motion Pictures

Chapter 5 Multistate Tax Compact

Staff Personnel

Powers and Duties

Reciprocal Pacts and Agreements

Collection of Revenues

General Provisions

Business Closure

Penalties and Offenses

Administration Generally

Assessments

Liability and Payment

Licenses, Permits, and Registrations

Enforcement

Taxpayer Bill of Rights

Taxpayer Assistance

Chapter 19 Electronic Funds

Chapter 20 Uniform Sales and Use Tax Administration Act

Chapter 21 Streamlined Sales Tax Administrative Act

Arkansas Property Taxpayer Bill of Rights

Chapter 24 Arkansas Public Service Commission

Chapter 25 Levy of Taxes

General Provisions

Exempt Property

Assessment of Property Generally

Valuation of Property

Reassessment of Property

Tangible Personal Property

Corporations and Financial Institutions

Utilities and Carriers Generally

Private Car Companies

Cable Television Systems

Uniform System of Real Property Assessment

Penalties and Offenses Generally

Coordination of Uniform Reporting of County Property Tax Information

Administration Generally

Adjustment of Taxes

County Assessors

Professional Appraisers

Lists — Abstracts — Books — Records

Surveys and Plats

Listing of Property for Assessment

State Equalization Board

County Equalization Boards

General Provisions

Unit Tax Ledger System

Computerized Tax Assessment and Collection

Chapter 34 General Provisions

General Provisions

Records and Forms

Disaster Relief Income Tax Check-Off Program

Baby Sharon Act

Military Family Relief Check-Off Program

Penalties and Enforcement

Liability Generally

Liability of Fiduciaries

Tax Payments

County Collectors

Tax Collection

Judicial Appeals

Tax Refunds

Collection Generally

Setoff Against State Tax Refund

General Provisions

Sale of Tax-Delinquent Lands

Redemption of Realty to Be Sold for Taxes

General Provisions

Title to Forfeited Lands

Payment of Funds Generally

Report of Delinquent Taxpayers

Settlement of County Collectors' Accounts

Failure of County Collectors to Account

Chapter 50 General Provisions

General Provisions

Water Resource Conservation and Development Incentives Act

Donations or Sales of Equipment to Educational Institutions

Steel Mill Tax Incentives

Winnings Withholding Act

Apportionment and Allocation of Net Income of Financial Institutions

Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act

Youth Apprenticeship/Work-Based Learning Program Tax Credit

Low-Income Housing Tax Credit

Small Business Capital Formation Act

Employee Tuition Reimbursement Tax Credit

Imposition of Tax

Manufacturer's Investment Tax Credit Act

Gift of Life Act

Arkansas Historic Rehabilitation Income Tax Credit Act

Lottery Withholding Act

Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]

Income Tax Refund Check-off and Contribution Programs

Arkansas Major Historic Rehabilitation Income Tax Credit Act

Exemptions and Reduced Tax Rates

Computation of Tax Liability

Tax Credits Generally

Property Tax Credit for Senior Citizens

Uniform Division of Income for Tax Purposes Act

Tax Returns

Arkansas Income Tax Withholding Act of 1965

General Provisions

Tourism Gross Receipts Tax

Arkansas Medicaid Gross Receipts Tax Act

Medicaid Provider Excise Tax

Personal Care Services Excise Tax

Home Health and Personal Care Services Tax

Bingo Games

Arkansas Sales Tax Advisory Committee

Permits

Imposition of Tax

Exemptions

Returns and Remittance of Tax

Equalization of Taxes For Border Cities and Towns

Economic Investment Tax Credit Act

Custom Manufactured Homes

Steel Mill Tax Incentives

Arkansas Compensating Tax Act of 1949

Contractors

Interstate Reciprocal Agreements

Chapter 54 Arkansas Corporate Franchise Tax Act of 1979

General Provisions

Additional Taxes and Fees

International Fuel Tax Agreement

Additional Taxes on Motor Fuel, Distillate Special Fuels, and Liquefied Gas Special Fuels

Refunds — Motor Fuels Used by Fire Departments

Motor Fuel Tax Law

Refunds — Motor Fuels Used for Agricultural Purposes

Refunds — Motor Fuels Used in Motor Buses

Interstate Motor Fuels Dealers

Shipments of Motor Fuels

Fuel Imported in Supply Tanks

Unlicensed Out-of-State Trucks

Vehicle Tank Inspections

General Provisions

Distillate Special Fuel

Liquefied Gas Special Fuels

Diesel-Powered Vehicles

Additional Taxes and Fees

Additional Taxes on Motor Fuel, Distillate Special Fuel, and Liquefied Gas Special Fuels

Refunds — Motor Fuel Used by Fire Departments

Additional Tax on Distillate Special Fuel

Vending Devices Sales Tax

Tax on Tobacco Products to Fund Breast Cancer Control and Research

Vending Devices Decal Act of 1997

Enforcement Enhancements

Tobacco Products Reporting Act

Arkansas Medical Marijuana Special Privilege Tax Act of 2017

Car Washes

Arkansas Tobacco Products Tax Act of 1977

Slot and Vending Machines Generally

Coin-Operated Amusements

Travel Bureaus or Services

Insurance Premium Taxes

Inedible Fats and Oils Collectors

Additional Tax on Tobacco Products

Arkansas Soft Drink Tax Act

General Provisions

Tax Credits for Certain Oil and Gas Producers

Additional Oil and Brine Taxes

Chapter 59 Estate Taxes

Chapter 60 Real Property Transfer Tax

Chapter 61 Tax on Timberlands and Rangelands

General Provisions

Rates, Licenses, and Records

General Provisions

Registration — Discount — Exemption — Procedures

Rental Taxes

Tourism Tax

Chapter 64 Wholesale Sales Tax on Fuel

General Provisions

Municipal Corporations

Municipal and County Sales and Use Taxes

General Provisions

Sales and Use Tax for Capital Improvements

Sales Tax for Capital Improvements

Sales and Use Tax for Counties Without Existing Tax

Sales Tax on Food and Lodging

Sales and Use Tax for Capital Improvements of a Community College

General Provisions

Sales and Use Tax for Capital Improvements

Sales Tax for Capital Improvements

Temporary Tax for Acquisition, Construction, or Improvement of Parks

Gross Receipts Tax Generally

Advertising and Promotion Commission Act

Gross Receipts Tax on Hotels, Etc., in Certain Cities

Airport Premises

General Provisions

Privileges Taxed Generally

Exemptions

General Provisions

Privileges Taxed Generally

Vending and Amusement Machines

Chapter 78 County and Municipal Motor Vehicle Tax

Chapter 79 County Road Tax

General Provisions

Enabling Arkansas Constitution, Amendment 74

Amendment 74 Enabling Act of 2003

Amendment 74 Enabling Act of 2003

Chapter 81 Multicounty Airport and Riverport Financing Act

Chapter 82 Local Sales and Use Tax Economic Development Project Funding Act