Arkansas Code Title 26, Subtitle 5, Chapter 63, Subchapter 2 - Registration -- Discount -- Exemption -- Procedures

• § 26-63-201 - Registration Required.
  (a) It is unlawful for any taxpayer to transact business within this state prior to registering with the Director of the Department of Finance...
• § 26-63-202 - Discount for Prompt Payment.
  A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503.
• § 26-63-203 - Exemptions Generally.
  With the exception of the tourism tax levied in § 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in...
• § 26-63-204 - Discontinuance of Business -- Unpaid Taxes.
  (a) (1) Upon discontinuance of a business by sale or otherwise, any taxpayer registered to operate under this chapter shall notify the Director of...
• § 26-63-205 - Applicability of Tax Procedure Provisions.
  Any proceeding related to the registration, collection, reporting, or payment under this chapter is governed by the Arkansas Tax Procedure Act, § 26-18-101 et

Last modified: November 15, 2016