Code of Arkansas Rules Title 26 — Taxation
26 CAR § 171-105
Registration requirements
Official textcodeofarrules.arkansas.gov
# (a)
A car wash operator that is required to pay the car wash fee under Arkansas Code § 26-57-1603 shall register electronically with the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use.
# (b)
The monthly fee shall be reported and remitted electronically on the form provided by the department for that purpose.
Source: view the official text
In this chapter (6 sections)
- 171-101 · Definitions
- 171-102 · Sales by car wash operators
- 171-103 · Sales to car wash operators
- 171-104 · Water usage fee
- 171-105 · Registration requirements
- 171-106 · Bundled transaction