Code of Arkansas Rules Title 26 — Taxation
Chapter 1
Chapter 2
Chapter 4
Chapter 5
Chapter 6
Chapter 7
- 7-101 Purpose
- 7-102 Disclosure of rights of taxpayer
- 7-103 Procedures involving taxpayer interviews
- 7-104 Abatement of any penalty or addition to tax attributable to erroneous written advice by the commissioner
- 7-105 Basis for evaluation of employees
- 7-106 Agreements for payment of tax liability in installments
- 7-107 Taxpayer notice to the commissioner of failure to release lien
- 7-108 Administrative appeal of liens
Chapter 8
Chapter 9
- 9-101 Purpose
- 9-102 Definitions
- 9-103 Recordkeeping requirements — General
- 9-104 Recordkeeping requirements — Machine-sensible records
- 9-105 Records maintenance requirements
- 9-106 Access to machine-sensible records
- 9-107 Taxpayer responsibility and discretionary authority
- 9-108 Alternative storage media
- 9-109 Effect on hard-copy recordkeeping requirements
- 9-110 Records retention — Time period
Chapter 30
- 30-101 Purpose
- 30-102 Definitions
- 30-103 Amount and nature of tax
- 30-201 Tax imposed upon sale and not property — Interstate and intrastate sales
- 30-301 Services subject to tax — Utilities — Public services
- 30-302 Services subject to tax — Telephone communications and related services
- 30-401 Facsimile (fax) transmissions
- 30-402 Prepaid calling service and prepaid wireless calling service
- 30-501 Services subject to tax — Lodging
- 30-502 Services subject to tax — Taxable services
- 30-503 Services subject to tax — Television, radio, and video
- 30-504 Services subject to tax — Lawn care and landscaping
- 30-505 Services by temporary or leased employees
- 30-506 Services subject to tax — Cleaning
- 30-507 Services subject to tax — Wrecker and towing services
- 30-508 Services subject to tax — Collection and disposal of solid waste
- 30-509 Services subject to tax — Cleaning parking lots and gutters
- 30-510 Services subject to tax — Dry cleaning and laundry services and industrial laundry services
- 30-511 Services subject to tax — Mini-warehouse and self-storage rental services
- 30-512 Services subject to tax — Body piercing, tattooing, and electrolysis
- 30-513 Services subject to tax — Pest control services
- 30-514 Services subject to tax — Security and alarm monitoring services
- 30-515 Services subject to tax — Boat storage and docking
- 30-516 Services subject to tax — Furnishing camping or trailer spaces
- 30-517 Services subject to tax — Locksmith services
- 30-518 Services subject to tax — Pet grooming and kennel services
- 30-519 Services subject to tax — Initial installation
- 30-520 Labor associated with the initial installation, alteration, addition, or replacement of machinery and equipment that qualifies for an exemption from tax as machinery and equipment used in manufacturing
- 30-521 Services subject to tax — Printing and photography, job printers, printers as manufacturers
- 30-522 Mailing, word processing, and data processing services
- 30-601 Sales of tickets, dues, or fees
- 30-602 Sale of postage stamps
- 30-701 Sale of motor vehicles, trailers, and semitrailers
- 30-702 Sales tax credit for private sale of a used vehicle
- 30-703 Special rules for used motor vehicle, trailer, and semitrailer dealers
- 30-704 Credit for vehicle destroyed by a catastrophic event
- 30-705 Sale of aircraft
- 30-706 Sale of manufactured homes, modular homes, and mobile homes
- 30-707 New and used boats
- 30-801 Sales of heavy equipment
- 30-802 Receipts from certain coin-operated amusement machines subject to tax
- 30-803 Floral arrangements subject to tax — Special rules
- 30-901 What constitutes gross receipts — Examples
- 30-1001 Persons required to collect and remit tax — Pawnbrokers and sellers of used tangible personal property
- 30-1002 Leases and rentals
- 30-1003 Persons required to collect and remit tax — Specific businesses — Contractors
- 30-1004 Rates for property purchased for use in the performance of a construction contract — Increase in sales and use tax rates
- 30-1005 Persons required to collect and remit tax — Specific businesses — Funeral homes and funeral directors
- 30-1006 Radio, video, and television tapes and films
- 30-1007 Special rules for fundraising and other infrequent sales
- 30-1008 Persons required to collect and remit tax — Specific businesses — Sellers of computer hardware and computer software
- 30-1009 Persons required to collect and remit tax — Specific businesses — Sellers of beer, wine, liquor, and other intoxicating beverages
- 30-1010 Persons required to collect and remit tax — Specific businesses — Wholesalers and jobbers
- 30-1101 Exemptions from tax — Sales of items purchased with food stamps
- 30-1102 Exemptions from tax — Fuel oil, motor fuel, motor oil, lubricants, crude oil, and automobile parts
- 30-1103 Exemptions from tax — Certain labor services exempt from tax
- 30-1104 Exemptions from tax — Repair of commercial jet aircraft
- 30-1105 Exemptions from tax — Specific organizations exempt when they purchase taxable goods or services
- 30-1106 Exemptions from tax — Volunteer fire departments
- 30-1107 Exemptions from tax — Fuel for manufacturing
- 30-1108 Exemptions from tax — Foodstuffs sold to governmental agencies and nonprofit food distribution agencies
- 30-1109 Exemptions from tax — Motor vehicles purchased by specific individuals and organizations
- 30-1110 Exemptions from tax — Schools
- 30-1111 Exemptions from tax — Persons eligible for Medicare and Medicaid
- 30-1112 Exemptions from tax — Hospitals and sanitariums
- 30-1113 Exemptions from tax — Prescription drugs and oxygen
- 30-1114 Exemptions from tax — Insulin and test strips
- 30-1115 Exemptions from tax — Durable medical equipment, mobility-enhancing equipment, prosthetic devices, and disposable medical supplies
- 30-1116 Sales by ophthalmologists, optometrists, opticians, and eyewear retailers
- 30-1117 Exemptions from tax — Charities and churches
- 30-1118 Exemptions from tax — Admission fees to rodeos and fairs — Tickets for admission to athletic events and interscholastic activities — Colleges and universities
- 30-1119 Exemptions from tax — Raw farm products grown in Arkansas
- 30-1120 Exemptions from tax — Dairy, livestock (including domesticated fish), and poultry products
- 30-1121 Exemptions from tax — Cotton gin baling materials, agricultural seed, and tomato twine
- 30-1122 Reserved
- 30-1123 Exemptions from tax — Certain products used for livestock and poultry — Special rules for claiming exemptions
- 30-1124 Nontaxable advertising services
- 30-1125 Exemptions from tax — Sales to the United States Government
- 30-1126 Exemptions from tax — Federal credit card purchases
- 30-1127 Exemptions from tax — Newspapers, publications, and billboards
- 30-1128 Exemptions from tax — Isolated sales
- 30-1129 Special events — Exception to isolated sales exemption
- 30-1130 Exemptions from tax — Secondhand and used tangible personal property
- 30-1131 Exemptions from tax — Farm machinery and equipment, timber harvesting equipment
- 30-1132 Exemptions from tax — Livestock reproduction equipment
- 30-1133 Exemptions from tax — Vessels, barges, and towboats of at least 50 tons load displacement — Railroad cars, parts, and equipment
- 30-1134 Exemptions from tax — Sales for resale
- 30-1135 Sales and use tax incentives, credits, and refunds
- 30-1136 Exemptions from tax — Manufacturers
- 30-1137 Exemptions from tax — Chemicals used in manufacturing
- 30-1138 Exemptions from tax — Manufacturing exemption — Dies and molds
- 30-1139 Exemptions from tax — Manufacturing exemption — Specific businesses — Printers
- 30-1140 Exemptions from tax — Manufacturing exemption — Specific businesses — Newspaper publishers
- 30-1141 Exemptions from tax — Manufacturing exemption — Specific businesses — Refining and extracting oil, brine, and natural gas — Services to oil, brine, and natural gas wells
- 30-1142 Reserved
- 30-1143 Exemptions from tax — Manufacturing exemption — Specific businesses — Mining and quarrying
- 30-1144 Exemptions from tax — Manufacturing exemptions — Specific businesses — Rice, soybean, and grain drying
- 30-1145 Cotton ginners
- 30-1146 Exemptions from tax — Manufacturing exemption — Specific businesses — Poultry and livestock feed
- 30-1147 Exemptions from tax — Manufacturing exemption — Specific businesses — Hatching of poultry
- 30-1148 Exemptions from tax — Manufacturing exemption — Specific businesses — Egg processors and poultry processors
- 30-1149 Exemptions from tax — Manufacturing exemption — Specific businesses — Automobile parts rebuilders, tire retreaders
- 30-1150 Exemptions from tax — Manufacturing exemption — Pollution control machinery
- 30-1151 Exemptions from tax — Manufacturing exemption — Specific businesses — Concrete mixers and batch plants, sawmills and lumber mills
- 30-1152 Reserved
- 30-1153 Exemptions from tax — Textbooks and other instructional materials
- 30-1201 Sales to credit unions
- 30-1202 Tax collected by seller — Prohibited practice — Tax due on gross receipts — Local taxes
- 30-1203 Sellers required to obtain a permit
- 30-1204 Cancellation of permit — Automatic expiration of permit
- 30-1205 Reserved
- 30-1206 Legal opinions issued by the Department of Finance and Administration
- 30-1207 Determination of tax due — Sourcing transactions
- 30-1208 Reports, returns, and remittances
- 30-1209 Cash basis returns
- 30-1210 Persons liable for tax and exemptions
- 30-1211 Record keeping and record retention
- 30-1212 Assessments
- 30-1213 Refunds
- 30-1214 Administrative and judicial remedies
- 30-1215 Interest accrued on underpayments of tax — Rate
- 30-1216 Overpayments and refunds — Interest on overpayments and refunds
- 30-1217 Discount for prompt payment
- 30-1218 Penalties
- 30-1219 Bad checks and acceptance of personal checks
- 30-1220 Direct payment to the state
- 30-1221 Transient business required to post bond
- 30-1222 Business closure
- 30-1223 Wholesalers to furnish list of retailers
- 30-1224 Local gross receipts taxes
- 30-1225 Rebates for qualifying purchases
- 30-1226 Bundled transactions
- 30-1301 Purpose
- 30-1302 Definitions
- 30-1303 Amount and nature of tax
- 30-1304 Collection of tax
- 30-1305 Voluntary seller registration
- 30-1306 Return and payment of tax
- 30-1307 Reserved
- 30-1308 Exemption
- 30-1309 Contractors special rules
- 30-1310 Local tax
- 30-1311 Services
- 30-1401 Purpose
- 30-1402 Definitions
- 30-1403 Amount and nature of tax
- 30-1404 Short-term rental tax
- 30-1405 Rental vehicle tax
- 30-1406 Long-term rental vehicle tax
- 30-1407 Tourism tax
Chapter 31
Chapter 32
Chapter 33
Chapter 34
Chapter 35
Chapter 37
Chapter 60
Chapter 61
Chapter 62
Chapter 63
- 63-101 General provisions
- 63-102 Definitions
- 63-103 Withholding rate
- 63-104 Members not subject to withholding
- 63-105 Withholding not required
- 63-106 Required reports and due dates
- 63-107 Extensions of time to file reports
- 63-108 Credit or refund
- 63-109 Registration
- 63-110 Affidavit filing procedures
- 63-111 Deductions, adjustments, and credits
Chapter 64
Chapter 65
Chapter 66
Chapter 67
Chapter 68
Chapter 69
Chapter 70
Chapter 71
Chapter 100
- 100-101 Purpose
- 100-102 Interpretation
- 100-103 Date of performance — Arkansas Code § 26-18-105
- 100-104 Additional penalties and tax — Arkansas Code § 26-18-208
- 100-105 Time limitations for assessments, collection, refunds, and prosecution — Arkansas Code § 26-18-306
- 100-106 Taxpayer relief — Arkansas Code § 26-18-404
- 100-107 Hearing on proposed assessments — Arkansas Code § 26-18-405
- 100-108 Judicial relief — Arkansas Code § 26-18-406
- 100-109 Extension of time for filing returns — Arkansas Code § 26-18-505
- 100-110 Preservation of records by taxpayer — Arkansas Code § 26-18-506
- 100-111 Claims for refunds of overpayments — Arkansas Code § 26-18-507
- 100-112 Taxpayer Bill of Rights — Arkansas Code § 26-18-801 et seq
- 100-113 Definitions — Arkansas Code § 26-51-102
- 100-114 Nonresidents — Arkansas Code § 26-51-202
- 100-115 Fiduciaries — Arkansas Code § 26-51-203
- 100-116 Income from sale of home — Arkansas Code § 26-51-305 [repealed] Repealed
- 100-117 Compensation and benefits from military service — Arkansas Code § 26-51-306
- 100-118 Retirement plans and disability benefits — Arkansas Code § 26-51-307
- 100-119 Tax year — Accounting method — Arkansas Code § 26-51-401
- 100-120 Tax year — Basis for determining liability — Arkansas Code § 26-51-402
- 100-121 Income generally — Arkansas Code § 26-51-403
- 100-122 Gross income generally — Arkansas Code § 26-51-404
- 100-123 Partnership income — Arkansas Code § 26-51-405
- 100-124 Federal Subchapter S adopted — Arkansas Code § 26-51-409
- 100-125 Inventory — What constitutes inventory — Arkansas Code § 26-51-410
- 100-126 Gain or loss — Sales of property — Arkansas Code § 26-51-411
- 100-127 Gain or loss — Exchange of property — Arkansas Code § 26-51-412
- 100-128 Corporate liquidations — Arkansas Code § 26-51-413
- 100-129 Deferred compensation plans — Arkansas Code § 26-51-414
- 100-130 Deductions — State income taxes — Arkansas Code § 26-51-416
- 100-131 Deductions — Charitable contributions — Arkansas Code § 26-51-419
- 100-132 Deductions — Expenses — Arkansas Code § 26-51-423
- 100-133 Deductions — Losses — Arkansas Code § 26-51-424
- 100-134 Deductions — Worthless debts — Arkansas Code § 26-51-425
- 100-135 Deductions — Net operating loss carryover — Arkansas Code § 26-51-427
- 100-136 Deductions — Depreciation — Expensing of property — Arkansas Code § 26-51-428
- 100-137 Nonresidents or part-year residents — Arkansas Code § 26-51-435
- 100-138 Medical savings accounts — Arkansas Code § 26-51-436
- 100-139 FASITs — Arkansas Code § 26-51-440
- 100-140 Deduction — College and technical school tuition — Arkansas Code § 26-51-447
- 100-141 Household and dependent care services — Arkansas Code § 26-51-502
- 100-142 Income from sources outside Arkansas — Arkansas Code § 26-51-504
- 100-143 Returns by individuals — Arkansas Code § 26-51-801
- 100-144 Partnership returns — Arkansas Code § 26-51-802
- 100-145 Fiduciary returns — Arkansas Code § 26-51-803
- 100-146 Filing returns — Time and place — Forms — Arkansas Code § 26-51-806
- 100-147 Filing returns — Extensions of time — Arkansas Code § 26-51-807
- 100-148 Failure to file return or include income — Arkansas Code § 26-51-808
- 100-149 Receipts for taxes — Arkansas Code § 26-51-809
- 100-150 Forms for tax practitioners — Fee charged by department — Arkansas Code § 26-51-810
- 100-151 Information at source as to recipients of income — Arkansas Code § 26-51-811
- 100-152 Confidentiality of reports and returns — Arkansas Code § 26-51-813
- 100-153 Computing capital gains and losses — Arkansas Code § 26-51-815
- 100-154 Definitions — Arkansas Code § 26-51-902
- 100-155 Filing of employer’s withholding return and payment of income taxes withheld — Arkansas Code § 26-51-908
- 100-156 Annual withholding statement — Arkansas Code § 26-51-909
- 100-157 Acts 1997, No 1309
Chapter 101
Chapter 102
- 102-101 Introduction
- 102-102 Companies and individuals who must get approval of substitute tax forms
- 102-103 Guidelines for preparing substitute tax forms
- 102-104 Guidelines for preparing reproduced tax forms
- 102-105 Substitute tax forms approval process
- 102-106 Individual Income Tax Section procedures
- 102-107 Consequences for not following the guidelines for the use of substitute and reproduced tax forms
- 102-108 How to contact the Individual Income Tax Section regarding substitute tax forms
Chapter 103
Chapter 104
Chapter 130
- 130-101 Purpose
- 130-102 Interpretation
- 130-103 Biotechnology development and research — Biotechnology tax credit — Arkansas Code § 2-8-101 [repealed] Repealed
- 130-104 County and Regional Industrial Development Corporation Act — Arkansas Code § 15-4-1224 [repealed] Repealed
- 130-105 Arkansas Enterprise Zone Act — Income tax credits — Arkansas Code § 15-4-1704
- 130-106 Affordable neighborhood housing — Housing tax credit — The Affordable Neighborhood Housing Tax Credit Act of 1997, Arkansas Code § 15-5-1301 et seq
- 130-107 Tax penalties — Arkansas Code § 26-18-208
- 130-108 Refund and credit claims — Arkansas Code § 26-18-306
- 130-109 Taxpayer relief — Protesting proposed assessments — Arkansas Code § 26-18-404
- 130-110 Taxpayer relief — Administrative and judicial review — Arkansas Code § 26-18-406
- 130-111 Extension of time for filing returns — Arkansas Code § 26-18-505
- 130-112 Refunds of overpayments — Arkansas Code § 26-18-507
- 130-113 Corporation income tax definitions — Arkansas Code § 26-51-102
- 130-114 Railroads and public utilities — Arkansas Code § 26-51-204
- 130-115 Corporation income tax rates — Arkansas Code § 26-51-205
- 130-116 Exempt organizations — Definitions and guidelines for claiming tax-exempt status — Arkansas Code § 26-51-303
- 130-117 Accounting methods — Arkansas Code § 26-51-401
- 130-118 Basis for determining liability — Arkansas Code § 26-51-402
- 130-119 Gross income generally — Arkansas Code § 26-51-404
- 130-120 Gain or loss — Sales of property — Arkansas Code § 26-51-411
- 130-121 Gain or loss — Exchange of property — Arkansas Code § 26-51-412
- 130-122 Corporate liquidations — Arkansas Code § 26-51-413
- 130-123 Deferred compensation plans — Savings Incentive Match Plan for Employees (SIMPLE) — Arkansas Code § 26-51-414
- 130-124 Deductions — State income taxes — Arkansas Code § 26-51-416
- 130-125 Deductions — Charitable contributions — Arkansas Code § 26-51-419
- 130-126 Deductions — Expenses — Arkansas Code § 26-51-423
- 130-127 Deductions — Losses — Arkansas Code § 26-51-424
- 130-128 Deductions — Worthless debts — Arkansas Code § 26-51-425
- 130-129 Deductions — Reserve for bad debts or liabilities — Bad debt expense — Arkansas Code § 26-51-426
- 130-130 Deductions — Net operating loss (NOL) — Arkansas Code § 26-51-427
- 130-131 Deductions — Depreciation and expensing of property — Arkansas Code § 26-51-428
- 130-132 Federal Subchapter M — Federal Subchapter M adopted — Arkansas Code § 26-51-440
- 130-133 FASITs — Arkansas Code § 26-51-440
- 130-134 Youth apprenticeship program — Youth apprenticeship credits — Arkansas Code § 26-51-509
- 130-135 Multistate business income — Arkansas Code § 26-51-701
- 130-136 Apportionment — Determination of nexus — Arkansas Code § 26-51-702
- 130-137 Nonbusiness income — Allocation of nonbusiness income — Arkansas Code § 26-51-704
- 130-138 Apportionment — Business income — Determining apportionment factor — Arkansas Code § 26-51-709
- 130-139 Property factor — Arkansas Code § 26-51-710 [repealed] Repealed
- 130-140 Property factor — Valuation of property — Arkansas Code § 26-51-711 [repealed] Repealed
- 130-141 Payroll factor — Arkansas Code § 26-51-713 [repealed] Repealed
- 130-142 Sales factor — Arkansas Code § 26-51-715 [repealed] Repealed
- 130-143 Sales factor — Other than tangible personal property — Arkansas Code § 26-51-717
- 130-144 Modification of apportionment and allocation — Arkansas Code § 26-51-718
- 130-145 Partnership returns — Arkansas Code § 26-51-802
- 130-146 Corporation returns — Arkansas Code § 26-51-804
- 130-147 Consolidated corporate returns — Arkansas Code § 26-51-805
- 130-148 Filing returns — Arkansas Code § 26-51-806
- 130-149 Filing returns — Arkansas Code § 26-51-807
- 130-150 Minimum estimated tax — Generally — Arkansas Code § 26-51-912
- 130-151 Payment of estimated tax — Arkansas Code § 26-51-913
- 130-152 Water conservation incentives — Arkansas Code § 26-51-1001 et seq
- 130-153 Donations and sales to educational institutions — Limit on total credit for qualified research expenditures, donations, and sales — Arkansas Code § 26-51-1103
- 130-154 Steel mill tax incentives — Arkansas Code § 26-51-1213
- 130-155 Low-income housing — Housing tax credit — Arkansas Code § 26-51-1701 et seq
Chapter 131
Chapter 132
Chapter 133
Chapter 160
Chapter 161
Chapter 162
Chapter 163
Chapter 164
Chapter 165
Chapter 166
Chapter 167
- 167-101 Purpose
- 167-102 Definitions
- 167-103 Determination of market value and marketing costs
- 167-104 Categories of natural gas and classification of natural gas wells
- 167-105 Amount and nature of tax
- 167-106 Cost recovery periods
- 167-107 Determination of new discovery gas, high-cost gas, or marginal gas
- 167-108 Apportionment of severance tax between royalty owner and producer
- 167-109 Monthly reports and payment of tax
- 167-110 Monthly reports and payment of tax by first purchasers
Chapter 168
Chapter 169
Chapter 171
Chapter 200
- 200-101 Meeting of board
- 200-102 Quorum
- 200-201 Permit necessary for sale of cigarettes or other tobacco products
- 200-202 Permit needed for each capacity
- 200-203 Current address
- 200-204 Forms for applications
- 200-205 Application to be complete
- 200-206 Replacement notice or transfer forms
- 200-207 Posting of permits
- 200-208 Records to be provided
- 200-209 Definition of invoice
- 200-301 Detailed information to be provided
- 200-302 Wholesaler-in-fact
- 200-303 Business location
- 200-304 Price list to be kept
- 200-305 Proof of financial responsibility
- 200-306 Change in ownership
- 200-307 Publication of application — New application
- 200-401 Server awareness forms
- 200-402 Prohibition on loose cigarette sales
- 200-403 Online cigar sales
- 200-404 Permit required
- 200-405 Requirements for accepting order for delivery sale
- 200-406 Requirements for shipping a delivery sale
- 200-407 Common carriers
- 200-408 Civil penalties
- 200-409 Collection of taxes
- 200-501 Written objections to be made
- 200-502 Public hearing to be held after receipt of three objections
- 200-503 Applicant to publish notice of hearing
- 200-601 Permits to expire on June 30
- 200-602 Expired permit
- 200-701 Cash not accepted for payment of fees or permits
- 200-702 No payments accepted by agents
- 200-703 Permit fee schedule
- 200-801 Location of vending machines
- 200-802 List of locations of vending machines upon issuance or renewal
- 200-803 Proof of bond
- 200-901 Definitions
- 200-902 Unlawful rebate
- 200-903 Lawful rebate
- 200-904 Unlawful retailer inducement
- 200-905 Penalties for failure to comply
- 200-1001 Determination of need for hearing
- 200-1002 Arkansas Administrative Procedure Act
- 200-1003 Notice of hearing
- 200-1101 Grounds for board action
- 200-1201 Offenses by nonpermittee
- 200-1202 Information to be given to the board — Timeliness of information
- 200-1203 Training of individuals or groups conducting compliance checks
- 200-1301 Maintaining adequate funding
- 200-1302 Charge for rule book
- 200-1303 Charge for copies made
- 200-1401 Due date for payment of fines (accepted offers of settlement)
- 200-1402 Due date for payment of fines (hearings or defaults)
- 200-1403 Penalty for nonpayment (permit holders)
- 200-1404 Penalty for nonpayment (nonpermit holders)
- 200-1501 Wholesalers’ cost of doing business
- 200-1502 Retailers’ cost of doing business
- 200-1503 Coupons and manufacturer promotional allowances
- 200-1601 Issuance of advisory opinions
- 200-1602 Advisory opinions approved by the board
- 200-1603 Form of advisory opinions
- 200-1604 Records
- 200-1605 Effect of opinions
- 200-1701 Tobacco forfeiture
- 200-1702 Savings clause
- 200-1703 Modification of rules
Chapter 210
Chapter 211
- 211-101 Petitions for declaratory orders
- 211-102 Public right to petition
- 211-103 Administrative Hearing Advisory Board
- 211-201 Scope
- 211-202 Presiding officer
- 211-203 Appearances
- 211-204 Consolidation
- 211-205 Notice to interested parties
- 211-206 Service of papers
- 211-207 Initiation and notice of hearing
- 211-208 Motions
- 211-209 Answer
- 211-210 Discovery
- 211-211 Continuances
- 211-212 Hearing procedures
- 211-213 Order of proceedings
- 211-214 Evidence
- 211-215 Default
- 211-216 Subpoenas
- 211-217 Recording the proceedings
- 211-218 Factors to be considered in imposing sanctions
- 211-219 Final order
- 211-301 Purpose
- 211-302 Computer systems general policy
- 211-303 Copyright policy
- 211-304 Security
- 211-305 Access
- 211-306 Integrity
- 211-307 Data storage
- 211-308 Disaster preparedness
- 211-309 System maintenance
Chapter 212
- 212-101 Definitions
- 212-102 Waiver
- 212-201 Appraisal manager examination
- 212-202 Prerequisites for appraisal manager exam
- 212-203 Administration of appraisal manager exam
- 212-204 Submission of reappraisal plans
- 212-205 Format for reappraisal plans
- 212-206 Parcel count information
- 212-207 Order of reappraisal progress
- 212-208 Appraisal manager to be named in reappraisal plan
- 212-209 Existing resources
- 212-301 Reappraisal budgets
- 212-302 Minimum expected production levels for in-house reappraisals
- 212-303 Full reappraisal program using single appraisers
- 212-304 Full reappraisal program using data gatherers and review appraisers
- 212-305 Review reappraisal program using single appraisers
- 212-306 Review reappraisal program using data gatherers and review appraisers
- 212-307 Allowable expenses
- 212-308 Funding
- 212-401 In-house reappraisal plans — Signature requirements
- 212-402 Contracted reappraisal plans — Signature requirements
- 212-501 Progress reports from appraisal manager to Assessment Coordination Division
- 212-502 Reimbursement to counties in equal payments
- 212-503 Direct deposits
- 212-504 Revenue shortfalls
- 212-601 Assessment Coordination Division to conduct performance audits
- 212-602 Scope of Phase 1 performance audits
- 212-603 Design of property record cards
- 212-604 Scope of Phase 2 performance audits
- 212-701 Neighborhood delineation for residential neighborhoods
- 212-702 Neighborhood delineation for commercial neighborhoods
- 212-703 Neighborhood delineation for rural areas
- 212-704 Location factors
- 212-801 Minimum acceptable standards for performance audits
- 212-802 Failure to comply with standards of performance audit
- 212-901 Misrepresentation
- 212-902 Force majeure
- 212-1001 CAMA systems required
- 212-1002 Computer data property of county
- 212-1003 Required reports
- 212-1004 Downloading CAMA data
- 212-1101 Bid specs for contracted reappraisals
- 212-1102 Bids required for contracted reappraisals
- 212-1201 Reappraisal plans required
- 212-1202 Reappraisal budgets required
- 212-1203 Reappraisal contracts required
- 212-1204 Rejection of reappraisal plans
- 212-1205 Conflicts with Acts 1997, Nos 440 and 836
- 212-1206 Special needs
- 212-1301 Minimum qualifications for appraisal tasks
- 212-1302 Minimum qualifications for appraisal manager
- 212-1303 Minimum qualifications for other appraisal tasks
- 212-1401 Maximum annual funding for reappraisals/reviews
- 212-1402 Assessor’s duties other than reappraisal costs not eligible for funding
Chapter 213
- 213-101 Procedures generally — Extension of levy date
- 213-102 Extension of time
- 213-201 Purpose, authority, and objective of ratio study rules
- 213-202 Ratio study required dates
- 213-203 Sales used in ratio studies
- 213-204 Adjustment of sales for ratio studies
- 213-205 Compliance with ratio studies standards required
- 213-206 Appeal of results of ratio study findings
- 213-301 Agricultural land classification
- 213-302 Business personal classification
- 213-303 Auto/other classification
- 213-401 General rules for appraisal contractors
- 213-402 Removal of appraisal company
- 213-501 Completion of reappraisal — Suspension of penalties
- 213-601 Definitions
- 213-602 Procedure for adjustment of taxes after reappraisal or reassessment of property
- 213-603 Comprehensive countywide reappraisals
- 213-604 Certification of assessed value data
- 213-605 Rule computation and certification form
- 213-606 Personal property interim millage adjustment
- 213-607 Valuation guidelines
- 213-608 Implementation of millage rollback in fringe school districts
- 213-701 Training criteria for appraisers
- 213-801 Assessment of personal property taxes by mail or by telephone
- 213-802 Valuation procedures
- 213-803 Uniform Notice of Real Estate Value Change
- 213-804 Uniform Notice of Newly Discovered or Newly Constructed Property
- 213-805 Homestead Credit Application/Sales Verification
- 213-901 Requirements for CAMA software providers
- 213-902 CAMA standards and system compliance certification
- 213-903 Creation and purpose of the Arkansas CAMA Compliance and Certification Advisory Board
- 213-904 Appointment and terms of service of members of the Arkansas CAMA Compliance and Certification Advisory Board
- 213-905 Organization and meetings of the board
- 213-906 Testing of CAMA systems
- 213-907 Use problems
- 213-908 Penalties in the event of noncompliance
- 213-1001 Change in market value between reappraisals
Chapter 214
Chapter 230
- 230-101 Introduction
- 230-102 Methods used in determining market value — Cost approach
- 230-103 Methods used in determining market value — Stock and debt approach
- 230-104 Methods used in determining market value — Income capitalization approach
- 230-105 Overall capitalization rates
- 230-106 Correlation of value — Weighting percentages
- 230-107 Administrative Adjustment
- 230-108 Allocation
- 230-109 Adjustment to correlation value — Leased property
- 230-110 Information filing requirement
Chapter 240
Chapter 250
- 250-101 Purpose
- 250-102 Legislation
- 250-103 Definitions
- 250-104 Delegation of authority
- 250-105 Introduction to certifications of eligibility and rehabilitation
- 250-106 Certifications of eligibility (Part 1 application)
- 250-107 Standards for Evaluating Significance within Historic Districts
- 250-108 Certifications of proposed rehabilitation (Part 2 application)
- 250-109 Standards for Rehabilitation
- 250-110 Certificates of completion (Part 3 application)
- 250-111 Transfer of credits
- 250-112 Fees
- 250-113 Appeals
Chapter 251
- 251-101 Purpose
- 251-102 Definitions
- 251-103 Delegation of authority
- 251-104 Introduction to certifications of eligibility and rehabilitation
- 251-105 Application period
- 251-106 Certifications of eligibility (Part 1 application)
- 251-107 Standards for evaluating significance within historic districts
- 251-108 Certifications of proposed rehabilitation (Part 2 application)
- 251-109 Application for Allocation of Funding (Part 3)
- 251-110 Standards for rehabilitation
- 251-111 Certification of completion (Part 4 application)
- 251-112 Claiming credit/transferring credit
- 251-113 Fees
- 251-114 Appeals
Chapter 260
- 260-101 Purpose
- 260-102 Legislation
- 260-103 Definitions
- 260-104 Tax credit amount allowed
- 260-105 Application fee
- 260-106 Delegation of authority
- 260-107 Department of Agriculture reports to Department of Finance and Administration
- 260-108 Appeals
- 260-201 Membership
- 260-202 Procedures
- 260-203 Committee responsibilities
- 260-301 Application for creation and restoration credit
- 260-302 Committee and director review
- 260-303 Applicant’s responsibilities
- 260-304 Certificate of completion
- 260-305 Eligible costs
- 260-306 Approved design standards
- 260-307 Minimum standards for projects
- 260-308 Specific standards for riparian zones
- 260-309 Specific standards for wetlands
- 260-310 Failure to complete installation
- 260-311 Tax consequences
- 260-401 Application for conservation tax credit
- 260-402 Conditional approval of conservation tax credit
- 260-403 Committee and director review
- 260-404 Department of Finance and Administration review
- 260-405 Limitations
- 260-406 Recordkeeping
- 260-501 Availability of credits
- 260-502 Use of assigned credits
Chapter 261
- 261-101 Purpose
- 261-102 Definitions
- 261-103 Limitations
- 261-104 Recordkeeping
- 261-105 Appeals
- 261-201 Application for tax credit
- 261-202 Fees
- 261-203 Issuance of certificate of tax credit approval by the director
- 261-204 Issuance of certificate of completion by the director
- 261-301 Project design, construction, and maintenance requirements
- 261-302 Project completion
- 261-303 Project termination
- 261-401 Installation of a water measuring or metering device
- 261-501 Transfer of ownership
- 261-502 Perfecting transfer of ownership
- 261-503 Responsibility for failure to complete or maintain project
Chapter 270
- 270-101 Purpose
- 270-102 Definitions
- 270-103 Eligible costs
- 270-104 Ineligible costs
- 270-105 Recordkeeping
- 270-106 Eligible applicants
- 270-107 Application forms
- 270-108 Credit determination, maximum, and carryforward
- 270-109 Apportionment of credit
- 270-110 Refund of credit
- 270-111 Limitations on other deductions
- 270-201 Application process
- 270-202 Deadlines
- 270-203 Determination of eligibility
- 270-204 Informal settlement
- 270-205 Preliminary approval
- 270-206 Appeal of director’s decision
- 270-301 Severability
- 270-302 Effective date
Chapter 290
Chapter 291
Chapter 350
Chapter 351
- 351-101 Title
- 351-102 Administrative procedures
- 351-103 Scope
- 351-104 Objective
- 351-105 Definitions
- 351-106 Law Enforcement Family Relief Check-off Program implementation
- 351-107 Certification
- 351-108 Eligibility criteria for relief
- 351-109 Application for relief
- 351-110 Family members eligible for relief
- 351-111 Award limits
Chapter 400
- 400-101 Purpose
- 400-102 Scope
- 400-103 Definitions
- 400-104 Parcel offered for sale
- 400-105 Presale notice
- 400-106 Redemption notice
- 400-107 Title being conveyed
- 400-108 Redemption of tax-delinquent parcels
- 400-109 Penalties
- 400-110 Legal action against the conveyance
- 400-111 Fees
- 400-201 Registration
- 400-202 Bidding at tax-delinquent property auctions
- 400-203 Payment and issuance of limited warranty deed
- 400-204 Announcements at tax-delinquent property auctions
- 400-301 When a parcel becomes eligible for an unsold-property auction
- 400-302 Registration
- 400-303 Bidding at unsold-property auctions
- 400-304 Notice of the unsold-property auctions
- 400-305 Reserve bid amounts
- 400-306 Payment and issuance of limited warranty deed
- 400-307 Reporting requirements
- 400-401 Excess proceeds, distribution, and remainder
- 400-402 Order of distribution
- 400-403 Submitting a claim
- 400-404 Approval of claims
- 400-405 Period of time for submission of claims
- 400-501 Additional duties
- 400-502 Appraisals
- 400-503 Disposition of state lands
- 400-504 Deeds to emerged lands
Chapter 410
- 410-101 Title
- 410-102 Definitions
- 410-103 Organization
- 410-104 Hours of operation
- 410-201 Freedom of Information Act of 1967 requests
- 410-202 Availability of forms, decisions, and other documents
- 410-301 Public meetings
- 410-302 Adjudicative meetings
- 410-401 Authority
- 410-402 Initiating rulemaking
- 410-403 Public comment
- 410-404 Decision to adopt a rule
- 410-405 Legislative approval, final filings, and effective date
- 410-406 Public inspection and records
- 410-407 Emergency rules
Chapter 411
- 411-101 Applicability
- 411-102 Assignment of cases
- 411-103 Appearances and representation
- 411-104 In-person hearings outside of Little Rock
- 411-105 Consolidation
- 411-106 Filing and service
- 411-107 Computing time
- 411-108 Noncompliance
- 411-109 Ex parte communications
- 411-201 Appeal petition
- 411-202 Answer
- 411-203 Reply
- 411-204 Expedited cases
- 411-205 Amended pleadings
- 411-206 Jurisdictional objections or deficiencies
- 411-301 Motions
- 411-302 Case management
- 411-303 On-site observation
- 411-304 No discovery
- 411-305 Closure of record in written submissions cases
- 411-401 Hearing scheduling
- 411-402 Prehearing, hearing, and post-hearing procedures
- 411-403 Stipulation
- 411-404 Evidence
- 411-405 Recording of hearing
- 411-406 Failure to appear at hearing or prosecute case
- 411-407 Bifurcation of proceedings
- 411-501 Issuance of decision to the parties
- 411-502 Redaction and publication of decision
- 411-503 En banc decisions
- 411-601 Scope and application of electronic filing
- 411-602 Time of filing
- 411-603 Signatures
- 411-604 Format of documents
- 411-605 Registration requirements
- 411-606 Technical failures