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26-18-212. Failure to file a return after notification.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-212. Failure to file a return after notification.
If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-212
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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Stable record: arkansas_code:legal_authorities:26-18-212
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4933096a5a42afaa0c4f818073ef6c80c529a732e9806260d9390f80569f54f4
Source location: content.xml paragraph 1623
Stored source content
26-18-212. Failure to file a return after notification.
If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-804. Corporation returns.
(a) Every corporation subject to taxation under the Income Tax Act of 1929, § 26-51-101 et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, § 26-51-101 et seq.
(b) The return shall be sworn to by the president, vice-president, treasurer, or other principal officer.
(c) If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.
(d) In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control.
(e) Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-804
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 26-51-804. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-908. Employer's return and payment of taxes withheld — Definition.
(a)(1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as prescribed by the Secretary of the Department of Finance and Administration and annually pay over to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is less than one thousand dollars ($1,000) per year.
(2) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on a monthly basis as prescribed by the secretary and pay over on a monthly basis to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is one thousand dollars ($1,000) or more per year.
(3) However, the secretary may provide by rule that every such employer shall on or before the fifteenth day of each month pay over to the secretary or a depository designated by the secretary the amount required to be deducted and withheld by the employer for the preceding month if the amount is one hundred dollars ($100) or more.
(b)(1) Notwithstanding any other provision of this section, all transient employers shall make return and pay over to the secretary, on a monthly basis, the full amounts required to be deducted and withheld from the wages by the transient employer for the calendar month.
(2) The returns and payments to the secretary by transient employers shall be made on or before the last day of the month following the month for which the amounts were deducted and withheld from the wages of the transient employer's employees.
(c)(1) Notwithstanding any other provision of this section, all employers engaged in any bu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-908
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 26-51-908. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-501. Preparation of returns — Payment of tax.
(a)(1) The tax levied under this chapter shall be due and payable on the first day of each month, except as provided in this subchapter, by any person liable for the payment of any tax due under this chapter.
(2) When a taxpayer becomes liable to file a report with the Secretary of the Department of Finance and Administration, the taxpayer must continue to file the report, even though no tax is due, until such time as the taxpayer notifies the secretary, in writing, that the taxpayer is no longer liable for the report.
(b)(1) For the purpose of ascertaining the amount of tax payable under this chapter, it shall be the duty of all taxpayers on or before the twentieth day of each month to deliver to the secretary, upon forms prescribed and furnished by the secretary, returns showing the total tax due derived from all taxable sales during the preceding calendar month.
(2) The returns shall show such further information as the secretary may require to enable the secretary to compute correctly and collect the tax levied.
(3) Whether an individual, corporation, partnership, limited liability company, or other entity, every taxpayer shall file a single report combining all taxes due derived from sales made from all Arkansas locations of the taxpayer's business which are registered and permitted with the secretary under the same federal employer's identification number or Social Security number.
(c) In addition to the information required on returns, the secretary may request and the taxpayer must furnish any information deemed necessary for a correct computation of the tax levied.
(d) The tax shall be computed by multiplying the tax rate by the amount of the total combined gross receipts or gross proceeds derive
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-501
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 26-52-501. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-125. Return and payment of tax — Definition.
(a)(1)(A) The tax imposed by this subchapter shall be due and payable to the Secretary of the Department of Finance and Administration monthly on or before the twentieth day of each month except as provided in this subchapter.
(B) When a taxpayer has become liable to file a report with the secretary, the taxpayer must continue to file a report, even though no tax is due, until the taxpayer notifies the secretary in writing that the taxpayer is no longer liable for those reports.
(2) Every vendor selling tangible personal property, specified digital products, a digital code, or taxable services for storage, use, distribution, or consumption in this state shall file with the secretary on or before the twentieth day of each month a sales and use tax return for the preceding monthly period in such form as may be prescribed by the secretary, showing:
(A) The total tax levied by this subchapter due on all tangible personal property, specified digital products, digital codes, or taxable services sold by the vendor during the preceding monthly period, the storage, use, distribution, or consumption of which is subject to the tax levied by this subchapter; and
(B) Such other information as the secretary may deem necessary for the proper administration of this subchapter.
(3) The return shall be accompanied by remittance of the amount of the tax required by this subchapter to be collected by the vendor during the period covered by the return.
(4)(A) A return shall be signed by the vendor or the vendor's duly authorized agent but need not be verified by oath.
(B) A return filed electronically does not need to be signed.
(5)(A) A vendor required to collect and remit Arkansas compensating use tax that has average n
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-125
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 26-53-125. This identifies an authority to review, not proof of applicability.