Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 17 - Private Car Companies

• § 26-26-1701 - Definition.
  As used in this subchapter, unless the context otherwise requires, "private car company" means every person, company, or corporation other than a railroad company,...
• § 26-26-1702 - Report Required.
  The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the...
• § 26-26-1703 - Report by Railroads of Private Car Mileage.
  The president or other chief officer of every railroad whose lines run through or in this state shall, on or before April 1 each...
• § 26-26-1704 - Failure to Make Statements.
  (a) If any private car company shall fail or refuse to make and file the statement required by § 26-26-1702 within the time therein...
• § 26-26-1705 - Valuation and Assessment.
  (a) The Tax Division of the Arkansas Public Service Commission, from the statements required by §§ 26-26-1702 and 26-26-1703 and other information it may...
• § 26-26-1706 - Levy of Tax, Collection, and Penalty for Delinquency.
  (a) The Tax Division of the Arkansas Public Service Commission, having ascertained and fixed the assessed valuation of the cars of each private car...
• § 26-26-1707 - Disposition of Taxes and Penalties.
  (a) (1) All taxes and penalties collected under the provisions of this subchapter shall be deposited into the State Treasury as trust fund income,...

Last modified: November 15, 2016