Browse Arkansas Code titles and sections
23-114-605. Collection and disbursement of excise tax and license fees.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-114-605. Collection and disbursement of excise tax and license fees.
The Department of Finance and Administration shall deposit the revenue collected from the license fees levied under §§ 23-114-302 and 23-114-307, and the excise tax levied in § 23-114-601 to the credit of the General Revenue Fund Account of the State Apportionment Fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-605
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:23-114-605
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 507c2a16e26a2464e119495f6f62e00eef37c71f91784ed62155e95f206917f2
Source location: content.xml paragraph 65314
Stored source content
23-114-605. Collection and disbursement of excise tax and license fees.
The Department of Finance and Administration shall deposit the revenue collected from the license fees levied under §§ 23-114-302 and 23-114-307, and the excise tax levied in § 23-114-601 to the credit of the General Revenue Fund Account of the State Apportionment Fund.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-114-302. License fees — Authorized organizations.
(a) An authorized organization license to conduct games of bingo and raffles may be issued to an authorized organization and is subject to renewal on an annual basis. The annual fee for this license shall be one hundred dollars ($100).
(b) In lieu of the annual license issued under subsection (a) of this section, an authorized organization, at its request, may be issued one (1) or more of the following temporary authorized organization licenses:
(1) A temporary license to conduct one (1) bingo session. The fee for this temporary license is twenty-five dollars ($25.00);
(2) A temporary license, to be known as a “Class I temporary raffle license”, to conduct one (1) raffle other than a raffle under subdivision (b)(3) of this section. The fee for this temporary license is twenty-five dollars ($25.00); and
(3) A temporary license, to be known as a “Class II temporary raffle license”, to conduct one (1) raffle in which the total prize package to be given away has been donated and has a total value of less than five thousand dollars ($5,000). The fee for this temporary license is ten dollars ($10.00).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-302
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 23-114-302. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-114-307. Licenses and fees — Distributors and manufacturers.
(a) A distributor license may be issued to a distributor of bingo equipment and is subject to renewal on an annual basis. The annual fee for this license shall be two thousand five hundred dollars ($2,500).
(b) A manufacturer license may be issued to a manufacturer of bingo equipment and is subject to renewal on an annual basis. The annual fee for this license shall be two thousand five hundred dollars ($2,500).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-307
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 23-114-307. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-114-601. Tax levied.
(a) There is levied an excise tax of three-tenths of one cent (0.3¢) upon the sale of each bingo face sold by a licensed distributor to a licensed authorized organization in this state.
(b) Items taxed under subsection (a) of this section shall be exempt from the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-601
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 23-114-601. This identifies an authority to review, not proof of applicability.