Arkansas · Statutes
Subchapter 5
23 sections
23 sections
- Ark. Code Ann. § 26-52-501[Effective Until for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
- Ark. Code Ann. § 26-52-501-d-1Arkansas Code of 1987 (2024) Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) Chapter 52 - GROSS RECEIPTS TAX (§§ 26-52-101 — 26-52-1601) Subchapter 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523) Section 26-52-501 - [Effective for tax years beginning on or after January 1, 2024] Preparation of returns - Payment of tax
- Ark. Code Ann. § 26-52-502Tax return on basis of cash actually received
- Ark. Code Ann. § 26-52-503Discount for early payment
- Ark. Code Ann. § 26-52-505Sales of aircraft
- Ark. Code Ann. § 26-52-506Taxable labor performed for retailer - Collection of tax
- Ark. Code Ann. § 26-52-507Florists transmitting orders
- Ark. Code Ann. § 26-52-508Collection of tax by sellers or admissions collectors
- Ark. Code Ann. § 26-52-509Direct payment of tax by consumer or user generally - Definition
- Ark. Code Ann. § 26-52-510Direct payment of tax by consumer-user - New and used motor vehicles, trailers, or semitrailers - Definition
- Ark. Code Ann. § 26-52-511Prepaid funeral contracts
- Ark. Code Ann. § 26-52-512Tax payments by retailers - Definition
- Ark. Code Ann. § 26-52-513Sales of motor-driven and all-terrain vehicles
- Ark. Code Ann. § 26-52-514Determining total consideration for sale of vehicle - Alternative method
- Ark. Code Ann. § 26-52-515Refund of sales tax on vehicles returned as defective
- Ark. Code Ann. § 26-52-516Refunds for construction of employer-operated childcare facilities - Definition
- Ark. Code Ann. § 26-52-517Exemption certificates - Definition
- Ark. Code Ann. § 26-52-518Special events - Definitions
- Ark. Code Ann. § 26-52-519Credit voucher for sales tax on motor vehicles destroyed by catastrophic events - Definition
- Ark. Code Ann. § 26-52-520Communication equipment for commercial trucks - Definition
- Ark. Code Ann. § 26-52-521Sourcing of sales - Definitions
- Ark. Code Ann. § 26-52-522Direct mail sourcing - Definitions
- Ark. Code Ann. § 26-52-523Credit or rebate on local sales and use tax - Definitions