§ 26-18-707. Extension of comity
The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.
§ 26-21-103. Definitions
As used in this chapter: (1) “Agent” means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement; (2) “Agreement” means the multistate agreement to simplify and modernize sales and use tax administration known as the “Streamlined Sales and Use Tax Agreement”; (3) […]
§ 26-18-801. Title
This subchapter may be cited as the “Taxpayer Bill of Rights”.
§ 26-21-104. Seller registration
(c) When registering, a seller may select one (1) of the following models:
§ 26-18-805. Basis for evaluation of employees
The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.
§ 26-21-105. Taxing jurisdictions
The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.
§ 26-18-810. Disclosure or use of information by preparers of returns
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
§ 26-21-112. Effective date for rate changes
The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (2) For a rate decrease, the new rate […]
§ 26-18-903. Employee evaluation criteria
The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.
§ 26-18-1006. Authority to promulgate rules
The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.