Partnertax.ai
Start free trial →

Code of Arkansas Rules Title 26 — Taxation

26 CAR § 30-1401

Purpose

Official textcodeofarrules.arkansas.gov

# (a)

This subpart is promulgated to implement and clarify Title 26, Chapter 63 of the Arkansas Code entitled Arkansas Special Excise Taxes.

# (b)

All persons affected by or relying upon this subpart are advised to read it in its entirety because the meaning of the provisions of one section may depend upon the provisions contained in another section.

# (c)

All persons affected by the special excise taxes are advised to also read the Arkansas Gross Receipts Act of 1941, Arkansas Code § 26-52-101 et seq., the Compensating Tax Act of 1949, Arkansas Code § 26-53-101 et seq., and the rules promulgated thereto.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 30-1205 · [Reserved]
  2. 30-1206 · Legal opinions issued by the Department of Finance and…
  3. 30-1207 · Determination of tax due — Sourcing transactions
  4. 30-1208 · Reports, returns, and remittances
  5. 30-1209 · Cash basis returns
  6. 30-1210 · Persons liable for tax and exemptions
  7. 30-1211 · Record keeping and record retention
  8. 30-1212 · Assessments
  9. 30-1213 · Refunds
  10. 30-1214 · Administrative and judicial remedies
  11. 30-1215 · Interest accrued on underpayments of tax — Rate
  12. 30-1216 · Overpayments and refunds — Interest on overpayments and…
  13. 30-1217 · Discount for prompt payment
  14. 30-1218 · Penalties
  15. 30-1219 · Bad checks and acceptance of personal checks
  16. 30-1220 · Direct payment to the state
  17. 30-1221 · Transient business required to post bond
  18. 30-1222 · Business closure
  19. 30-1223 · Wholesalers to furnish list of retailers
  20. 30-1224 · Local gross receipts taxes
  21. 30-1225 · Rebates for qualifying purchases
  22. 30-1226 · Bundled transactions
  23. 30-1301 · Purpose
  24. 30-1302 · Definitions
  25. 30-1303 · Amount and nature of tax
  26. 30-1304 · Collection of tax
  27. 30-1305 · Voluntary seller registration
  28. 30-1306 · Return and payment of tax
  29. 30-1307 · [Reserved]
  30. 30-1308 · Exemption
  31. 30-1309 · Contractors special rules
  32. 30-1310 · Local tax
  33. 30-1311 · Services
  34. 30-1401 · Purpose
  35. 30-1402 · Definitions
  36. 30-1403 · Amount and nature of tax
  37. 30-1404 · Short-term rental tax
  38. 30-1405 · Rental vehicle tax
  39. 30-1406 · Long-term rental vehicle tax
  40. 30-1407 · Tourism tax
Full table of contents →