§ 12-88-105. Application of transaction taxes and fees
An out-of-state business and an out-of-state employee shall pay state and local transaction taxes and fees, including without limitation: (1) Motor fuel taxes; (2) Distillate special fuel taxes; (3) Sales and use taxes on materials and services consumed or used in the state; (4) Hotel taxes; (5) Car rental taxes and fees; and (6) Any […]
§ 12-88-106. Business or employee activity after disaster response period
The exemptions provided under this chapter do not apply to an out-of-state business or out-of-state employee that remains in the state after a disaster response period with respect to activities conducted in this state after the disaster response period.
§ 12-88-107. Notification required
(a) (1) An out-of-state business that enters the state, upon request, shall provide to the Arkansas Department of Emergency Management a statement that the out-of-state business is in the state for the purpose of responding to a disaster or emergency. (2) The statement required under subdivision (a)(1) of this section shall include the out-of-state business’s: […]
§ 12-88-108. Supplemental
This chapter is supplemental to the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq., and any other law applicable to businesses and individuals acting as emergency responders.
§ 12-88-109. Administration — Rules
The Arkansas Department of Emergency Management shall: (1) (A) Promulgate rules necessary to administer and implement this chapter. (B) The Arkansas Department of Emergency Management shall consult with the Department of Finance and Administration in promulgating rules relating to the application of and exemption from state and local taxes to out-of-state businesses and out-of-state employees […]
§ 12-84-106. Fees
(a) (1) Each facility required to report to the State Hazardous Materials Emergency Response Commission under the provisions of 42 U.S.C. §§ 11022 and 11023, shall pay the following annual fees to the State Office of Hazardous Materials Emergency Management: (A) For each facility required to file one (1) or more hazardous chemical inventory reports […]
§ 12-87-108. Provision of volunteer health or veterinary services — Administrative sanctions
(a) Subject to subsections (b) and (c), a volunteer health practitioner shall adhere to the scope of practice for a similarly licensed practitioner established by the licensing provisions, practice acts, or other laws of this state. (b) Except as otherwise provided in subsection (c), this chapter does not authorize a volunteer health practitioner to provide […]
§ 12-84-107. Office of Hazardous Materials Emergency Management Revolving Fund
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund account to be known as the “Office of Hazardous Materials Emergency Management Revolving Fund”. (b) All moneys collected under this subchapter shall be deposited to the credit […]
§ 12-85-101. Definitions
As used in this chapter: (1) “Certified disaster service volunteer” means a person who has completed the necessary training for being and has been certified as a disaster service technician, specialist, coordinator, or officer by the American Red Cross; (2) “Disaster” means a natural or technological event as defined in § 12-75-103(2) in which victims […]
§ 12-85-102. Terms of leave
(a) An employee of a state agency or an employee of a state-supported institution of higher learning may be granted leave from work with pay for not more than fifteen (15) working days in any calendar year to participate in specialized disaster relief, without loss of seniority, pay, annual leave, sick leave, compensatory time, offset […]