§ 26-5-107. Interstate audit procedures
The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101, pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of […]
§ 26-5-108. Authorized forms
The Secretary of the Department of Finance and Administration is authorized to adopt and use forms promulgated by the Multistate Tax Commission pursuant to Article VII of the Multistate Tax Compact, § 26-5-101.
§ 26-3-308. Property owned by State Highway Commission or the Arkansas Department of Transportation
(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes. (b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § […]
§ 26-3-311. Motor vehicles leased by municipalities
A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.
§ 26-5-101. Multistate Tax Compact. [Effective until January 1, 2021.]
The “Multistate Tax Compact” is enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I Purposes The purposes of this compact are to: (1) Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax […]
§ 26-5-101. Multistate Tax Compact. [Effective January 1, 2021.]
The “Multistate Tax Compact” is enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I Purposes The purposes of this compact are to: (1) Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax […]
§ 26-5-103. State representative
The Secretary of the Department of Finance and Administration of the State of Arkansas shall represent this state on the Multistate Tax Commission. The secretary may, with the approval of the Governor, designate an alternate to serve on the commission in his or her place if there is on file with the commission written notification […]
§ 26-5-106. Legal counsel
The chief attorney of the Revenue Division of the Department of Finance and Administration is designated as counsel to represent this state at meetings of the Multistate Tax Commission. However, the Secretary of the Department of Finance and Administration may request the Attorney General of this state to attend meetings of the commission or to […]
§ 26-3-203. Mobile homes and manufactured homes
(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation. (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable […]
§ 26-3-204. Federal lands sold by state
(a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately after sale. These […]