Code of Arkansas Rules Title 26 — Taxation

26 CAR § 1-101

Disclosable information

Official textcodeofarrules.arkansas.gov20 subsections

# (a)

The information which may be disclosed includes the name of any taxpayer and the amount of any tax credit, rebate, discount, or commission received by the taxpayer under the following provisions:

# (1)

Arkansas Code § 26-52-503, discount for prompt payment;

# (2)

Manufacturer’s Investment Sales and Use Tax Credit Act of 1985, Arkansas Code § 26-52-701 et seq. [repealed];

# (3)

Arkansas Code §§ 26-52-901 – 903 and Arkansas Code § 15-4-1101 et seq. [repealed], steel mill tax incentive;

# (4)

Arkansas Code § 26-55-230(a)(1)(F), motor fuel shrinkage allowance;

# (5)

Arkansas Enterprise Zone Act of 1989, Arkansas Code § 15-4-801 et seq. [repealed];

# (6)

Arkansas Code § 26-57-236(f), commission for sales of stamps for cigarettes and the collection of cigarette taxes;

# (7)

Motion Picture Tax Incentive Act of 1983, Arkansas Code § 26-4-201 et seq. [repealed];

# (8)

Arkansas Code § 26-58-204, severance tax credit for oil producer;

# (9)

Arkansas Code § 26-58-205, severance tax credit for natural gas producer;

# (10)

Arkansas Code § 26-55-301 et seq. [repealed], refund of motor fuel tax for agricultural purposes;

# (11)

Arkansas Code § 25-55-401 et seq., refund of motor fuel tax by municipal buses;

# (12)

Arkansas Code §§ 26-56-214 and 215, refund of special distillate fuel tax to interstate users;

# (13)

Arkansas Code § 15-72-706, credit against severance tax for discovery of commercial oil pool;

# (14)

Arkansas Code § 3-5-1001 et seq., native wine subsidy;

# (15)

Arkansas Code § 3-5-901 et seq., native wine incentive grants;

# (16)

Arkansas Code § 3-5-607 [repealed], native wine export incentive;

# (17)

Arkansas Code § 8-9-404, waste tire fees — administrative fee retained by the retailer; and

# (18)

Any other tax incentive program enacted after January 1, 1991, which provides a tax credit, tax rebate, tax discount, or commission for the collection of a tax, with the exception of any such benefits under the income tax laws of this state.

# (b)

The Revenue Division of the Department of Finance and Administration will compile and maintain all information for three (3) years.

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