Arkansas Code Title 26, Subtitle 5, Chapter 63, Subchapter 1 - General Provisions

• § 26-63-101 - Title.
  This chapter shall be known and may be cited as "Arkansas Special Excise Taxes".
• § 26-63-102 - Definitions.
  As used in this chapter: (1) "Consumer" means a person to which the taxable sale is made or to which a taxable service is...
• § 26-63-103 - Tax Additional to Other Taxes.
  The tax levied by this chapter shall be in addition to any other tax except as otherwise provided in this chapter.
• § 26-63-104 - Administration -- Rules and Regulations.
  (a) The Director of the Department of Finance and Administration shall administer this chapter.(b) The director shall prescribe forms and promulgate rules for the...
• § 26-63-105 - Cost of Administration of Chapter -- Distribution of Surplus Annually.
  (a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected under this chapter.(b) If any funds...
• § 26-63-106 - Disposition of Taxes, Interest, and Penalties.
  (a) Except as otherwise provided in this chapter, all taxes, interest, penalties, and costs received by the Director of the Department of Finance and...
• § 26-63-107 - Changes in Law -- Notice.
  The Director of the Department of Finance and Administration shall give each special excise tax registrant under § 26-63-201 written notice of any change...

Last modified: November 15, 2016