Browse Arkansas Code titles and sections
23-116-104. Tax on paid fantasy sports games.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-116-104. Tax on paid fantasy sports games.
(a) A game operator shall pay a tax for the privilege of conducting paid fantasy sports games under this chapter in an amount of eight percent (8%) of the game operator's gross paid fantasy sports game revenues from the previous state fiscal year.
(b) The special privilege tax levied in subsection (a) of this section shall be:
(1) Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and
(2) Subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(c) The secretary shall promulgate rules to administer the tax levied under this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-116-104
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:23-116-104
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1fe5197c20f05ac7e109853cb3ed39cd9c3453a7cb5b72e02796ca35d94babef
Source location: content.xml paragraph 67232
Stored source content
23-116-104. Tax on paid fantasy sports games.
(a) A game operator shall pay a tax for the privilege of conducting paid fantasy sports games under this chapter in an amount of eight percent (8%) of the game operator's gross paid fantasy sports game revenues from the previous state fiscal year.
(b) The special privilege tax levied in subsection (a) of this section shall be:
(1) Reported and remitted to the Department of Finance and Administration on a quarterly basis through the Arkansas Taxpayer Access Point or its successor on forms prescribed by the Secretary of the Department of Finance and Administration; and
(2) Subject to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(c) The secretary shall promulgate rules to administer the tax levied under this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.