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26-19-104. Effective dates.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-19-104. Effective dates.
The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-19-104
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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Stable record: arkansas_code:legal_authorities:26-19-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 85110a3fbae80adb0fe011f6178bfe5a23768d1e9981c9dfeb546a3088b893a8
Source location: content.xml paragraph 3213
Stored source content
26-19-104. Effective dates.
The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-19-105. Payment by taxpayer — Definition.
(a)(1) If the Secretary of the Department of Finance and Administration determines that a taxpayer's monthly liability for the following taxes for any calendar year equals or exceeds twenty thousand dollars ($20,000), the taxpayer shall pay any tax due by electronic funds transfer:
(A) Income withholding taxes under the Arkansas Income Tax Withholding Act of 1965, § 26-51-901 et seq.;
(B) Gross receipts or sales taxes under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., §§ 26-74-201 — 26-75-705, or the Local Government Bond Act of 1985, § 14-164-301 et seq.;
(C) Compensating or use taxes under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.;
(D) Privilege taxes;
(E) Special alcoholic beverage excise taxes under § 3-7-201;
(F) Alcoholic beverage supplemental taxes under §§ 3-9-213 and 3-9-223; and
(G) Any other taxes supplemental to the taxes in subdivisions (a)(1)(A)-(F) of this section or required to be collected and remitted in the same manner as sales or use taxes or any other law of this state.
(2) If the secretary determines that a taxpayer's monthly liability for the following taxes for any calendar year equals or exceeds twenty thousand dollars ($20,000), the taxpayer shall pay the taxes due by electronic funds transfer:
(A) Taxes on tobacco products under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.;
(B) Severance taxes under §§ 26-58-101 — 26-58-303; or
(C) Taxes on spirituous liquors, wines, malt liquors, and beer under §§ 3-5-101 — 3-7-114.
(3) If the secretary determines that a taxpayer's monthly liability for soft drink taxes under the Arkansas Soft Drink Tax Act, § 26-57-901 et seq., for any calendar year equals or exceeds twenty thous
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-19-105
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 26-19-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-19-106. Payment by corporation.
(a) If the Secretary of the Department of Finance and Administration determines that a corporation's estimated quarterly state income tax liability under § 26-51-911 et seq. equals or exceeds twenty thousand dollars ($20,000), the corporation shall pay the quarterly income taxes due by electronic funds transfer.
(b) A corporation's quarterly liability shall be determined on the basis of average quarterly liability for the preceding year.
(c)(1) The transfer shall be made no later than the day before the due date for payment of the taxes so that payment of the taxes is received by the secretary on or before the due date for payment of the taxes as required by the laws of this state.
(2) If the corporation's income tax payment is timely made by electronic funds transfer, the corporation is not required to file a quarterly estimated tax declaration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-19-106
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 26-19-106. This identifies an authority to review, not proof of applicability.