Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 6 - Insurance Premium Taxes

• § 26-57-601 - Tax Additional.
  The premium tax levied by §§ 26-57-603 -- 26-57-605 shall be in addition to the tax paid by casualty companies and self-insurers writing workers'...
• § 26-57-602 - Local Taxes.
  The taxes levied by §§ 26-57-603 -- 26-57-605 upon any insurer shall be in lieu of all other state, county, city, town, or municipal...
• § 26-57-603 - Tax Reports Generally.
  (a) Each authorized, each formerly authorized, and each unauthorized insurer as defined in § 23-60-102(12) shall file with the Insurance Commissioner on or before...
• § 26-57-604 - Remittance of Tax.
  (a) (1) (A) Coincident with the filing of the tax report, each authorized life or accident and health insurer, including licensed health maintenance organizations,...
• § 26-57-605 - Wet Marine and Foreign Trade Insurers -- Report and Remittance of Tax.
  (a) As to wet marine and foreign trade insurance written in this state during the preceding calendar year, on or before March 1 of...
• § 26-57-606 - [Repealed.]
• § 26-57-607 - Failure to Report and Pay Tax.
  (a) The Insurance Commissioner in his or her discretion may suspend or revoke the certificate of authority of any insurer or health maintenance organization...
• § 26-57-608 - Nonliability of Officers As to Taxes or Fees Paid Under Invalid Laws.
  No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on...
• § 26-57-609 - [Repealed.]
• § 26-57-610 - Disposition of Taxes.
  (a) The Insurance Commissioner shall deposit all taxes collected under §§ 26-57-604 and 26-57-605 into the State Treasury.(b) On the last business day of...
• § 26-57-611 - Disposition of Nonallocated Funds.
  The Insurance Commissioner shall deposit all premium taxes collected under this subchapter that are not allocated and appropriated for the various funds under the...
• § 26-57-612 - Quarterly Premium Taxes.
  Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium...
• § 26-57-613 - Exceptions.
  The provisions of this subchapter shall not be applicable to surplus lines insurers on the Insurance Commissioner's approved list.
• § 26-57-614 - Fire Protection Services -- Additional Tax.
  (a) (1) It is found and determined by the General Assembly that additional funding is needed to improve the fire protection services in this...
• § 26-57-615 - Domiciled Insurers' Premium Tax Credit for Certain Fees Payable to Other Jurisdictions.
  (a) If, by the laws of any state other than Arkansas or by the retaliatory laws of any state other than Arkansas, any insurer...
• § 26-57-616 - Time Limitations for Assessments, Collection, and Refunds.
  (a) No assessment of any insurance premium tax levied under §§ 11-9-301 -- 11-9-307, 23-75-119, 23-76-131, or this subchapter shall be made after the...

Last modified: November 15, 2016