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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1205

[Reserved]

Official textcodeofarrules.arkansas.gov

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In this chapter (40 sections)
  1. 30-1138 · Exemptions from tax — Manufacturing exemption — Dies and molds
  2. 30-1139 · Exemptions from tax — Manufacturing exemption — Specific…
  3. 30-1140 · Exemptions from tax — Manufacturing exemption — Specific…
  4. 30-1141 · Exemptions from tax — Manufacturing exemption — Specific…
  5. 30-1142 · [Reserved]
  6. 30-1143 · Exemptions from tax — Manufacturing exemption — Specific…
  7. 30-1144 · Exemptions from tax — Manufacturing exemptions — Specific…
  8. 30-1145 · Cotton ginners
  9. 30-1146 · Exemptions from tax — Manufacturing exemption — Specific…
  10. 30-1147 · Exemptions from tax — Manufacturing exemption — Specific…
  11. 30-1148 · Exemptions from tax — Manufacturing exemption — Specific…
  12. 30-1149 · Exemptions from tax — Manufacturing exemption — Specific…
  13. 30-1150 · Exemptions from tax — Manufacturing exemption — Pollution…
  14. 30-1151 · Exemptions from tax — Manufacturing exemption — Specific…
  15. 30-1152 · [Reserved]
  16. 30-1153 · Exemptions from tax — Textbooks and other instructional…
  17. 30-1201 · Sales to credit unions
  18. 30-1202 · Tax collected by seller — Prohibited practice — Tax due on…
  19. 30-1203 · Sellers required to obtain a permit
  20. 30-1204 · Cancellation of permit — Automatic expiration of permit
  21. 30-1205 · [Reserved]
  22. 30-1206 · Legal opinions issued by the Department of Finance and…
  23. 30-1207 · Determination of tax due — Sourcing transactions
  24. 30-1208 · Reports, returns, and remittances
  25. 30-1209 · Cash basis returns
  26. 30-1210 · Persons liable for tax and exemptions
  27. 30-1211 · Record keeping and record retention
  28. 30-1212 · Assessments
  29. 30-1213 · Refunds
  30. 30-1214 · Administrative and judicial remedies
  31. 30-1215 · Interest accrued on underpayments of tax — Rate
  32. 30-1216 · Overpayments and refunds — Interest on overpayments and…
  33. 30-1217 · Discount for prompt payment
  34. 30-1218 · Penalties
  35. 30-1219 · Bad checks and acceptance of personal checks
  36. 30-1220 · Direct payment to the state
  37. 30-1221 · Transient business required to post bond
  38. 30-1222 · Business closure
  39. 30-1223 · Wholesalers to furnish list of retailers
  40. 30-1224 · Local gross receipts taxes
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