Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 16 - Utilities and Carriers Generally

• § 26-26-1601 - Applicability.
  For the purpose of assessment and taxation, any person, firm, company, copartnership, cooperative, association, or corporation, wherever organized or incorporated, engaged in the business...
• § 26-26-1602 - Report of Property Subject to Assessment.
  (a) For purposes of this subchapter, property is used or held for use in the operation of a company as such if it is...
• § 26-26-1603 - Information to Be Furnished.
  (a) Each company, as defined in § 26-26-1601, shall annually on or before March 1, make and deliver to the Tax Division of the...
• § 26-26-1604 - Delinquency in Filing Statement.
  (a) (1) Unless for good cause shown, should any company fail to file on or before March 1 the complete statement required of it...
• § 26-26-1605 - Annual Assessment Meeting.
  (a) (1) The Tax Division of the Arkansas Public Service Commission shall meet the first Monday in March of each year for the purpose...
• § 26-26-1606 - Determination of Assessment.
  (a) The returns of the persons, firms, companies, copartnerships, associations, and corporations whose assessment is provided for by this subchapter shall not be held...
• § 26-26-1607 - Method of Valuing Property.
  (a) The valuation of the taxable property, both real and personal, of all persons, firms, companies, copartnerships, cooperatives, associations, and corporations required by law...
• § 26-26-1608 - Assessment When No Report or Erroneous Report Filed.
  If any person, firm, company, copartnership, association, or corporation whose assessment is provided for in this subchapter shall neglect or refuse to make and...
• § 26-26-1609 - Hearing Prior to Assessment.
  At any time after the meeting of the Tax Division of the Arkansas Public Service Commission on the first Monday in March and before...
• § 26-26-1610 - Notice of Assessment -- Review and Refunds.
  (a) After the Tax Division of the Arkansas Public Service Commission shall have completed the original assessment of any property within its jurisdiction, it...
• § 26-26-1611 - Assignment or Apportionment of Assessed Value.
  The Tax Division of the Arkansas Public Service Commission shall assign or apportion the assessed value of the property of all persons, firms, companies,...
• § 26-26-1612 - Recording and Certification of Valuation.
  (a) When the Tax Division of the Arkansas Public Service Commission shall have ascertained the assessed value of the property of any company which...
• § 26-26-1613 - Property Not Used in Utility Operation.
  All real and personal property, not used in the utility operation of the company as such, of any carrier pipeline, railroad, street, interurban or...
• § 26-26-1614 - Levy and Collection of Taxes.
  (a) (1) Having ascertained and fixed the taxable value of the tangible and intangible property used or held for use in the operation of...
• § 26-26-1615 - Average Tax Rate.
  The average rate of ad valorem levy throughout this state shall be determined by totaling the millage rate for all purposes for each of...
• § 26-26-1616 - Disposition of Taxes and Penalties.
  (a) (1) Except as provided in subsections (c) and (d) of this section, all taxes and penalties collected under § 26-26-1614 shall be deposited...

Last modified: November 15, 2016