Browse Arkansas Code titles and sections
23-16-103. Annual certified statement of gross revenue.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-16-103. Annual certified statement of gross revenue.
(a)(1) Annually, during the month of March, every rail carrier and other carrier subject to regulation by the Arkansas Department of Transportation under the laws of Arkansas shall prepare and transmit to the department a certified statement of the gross revenues from its operations in Arkansas for the preceding calendar year ending December 31.
(2) No deduction shall be made from such gross revenues on account of any payments, expenses, or uncollectible accounts, except refunds occasioned by errors or overcharges.
(b) Upon receipt of the certified statement, the department shall determine the total gross revenues in Arkansas of each and all of the rail carriers and the total gross revenues in Arkansas of each and all of the other carriers.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-16-103
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:23-16-103
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2a37b2473b865c9631887e2280a7d350f1a10d25fe49a724afc269cd31c88bb5
Source location: content.xml paragraph 11001
Stored source content
23-16-103. Annual certified statement of gross revenue.
(a)(1) Annually, during the month of March, every rail carrier and other carrier subject to regulation by the Arkansas Department of Transportation under the laws of Arkansas shall prepare and transmit to the department a certified statement of the gross revenues from its operations in Arkansas for the preceding calendar year ending December 31.
(2) No deduction shall be made from such gross revenues on account of any payments, expenses, or uncollectible accounts, except refunds occasioned by errors or overcharges.
(b) Upon receipt of the certified statement, the department shall determine the total gross revenues in Arkansas of each and all of the rail carriers and the total gross revenues in Arkansas of each and all of the other carriers.
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.
No explicit source connection was found. This does not mean there are no relevant authorities.