Browse Arkansas Code titles and sections
26-26-1603. Information to be furnished.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1603. Information to be furnished.
(a) Each company, as defined in § 26-26-1601, shall annually on or before March 1, make and deliver to the Tax Division of the Arkansas Public Service Commission, in such form as the division may prescribe, a statement of the proper official, agent, or person of the company, showing in detail the following facts:
(1) Name of company;
(2) The status of the company, whether person, firm, company, copartnership, association, or corporation, and under the laws of what state or country organized or incorporated;
(3) Location of its principal office within or without Arkansas;
(4) Name and post office address of the owner, president, secretary, general manager, and agent having control of the company's affairs in this state;
(5) The par value of all outstanding capital stock and funded debt of every kind, the market and, if no market, the actual value on January 1 next preceding;
(6) The total gross revenues, expenses, net revenues, and net income, separately, from utility operation, nonutility operation, and nonoperating properties, for the next preceding calendar year, both for the State of Arkansas and all states if the company operates in states other than Arkansas, in which latter case Arkansas's stated proportion of the total revenues, expenses, and income must include not only revenues, expenses, and income arising from intrastate business but also the state's due proportion of the revenues, expenses, and income from interstate business;
(7) The total value of all real and personal property owned or controlled by the company and situated outside of Arkansas on January 1 next preceding showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1603
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:26-26-1603
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0f9d915415d92c1fde6ba8cbda001b77fa7c627394972ce64380e05420671fd7
Source location: content.xml paragraph 6437
Stored source content
26-26-1603. Information to be furnished.
(a) Each company, as defined in § 26-26-1601, shall annually on or before March 1, make and deliver to the Tax Division of the Arkansas Public Service Commission, in such form as the division may prescribe, a statement of the proper official, agent, or person of the company, showing in detail the following facts:
(1) Name of company;
(2) The status of the company, whether person, firm, company, copartnership, association, or corporation, and under the laws of what state or country organized or incorporated;
(3) Location of its principal office within or without Arkansas;
(4) Name and post office address of the owner, president, secretary, general manager, and agent having control of the company's affairs in this state;
(5) The par value of all outstanding capital stock and funded debt of every kind, the market and, if no market, the actual value on January 1 next preceding;
(6) The total gross revenues, expenses, net revenues, and net income, separately, from utility operation, nonutility operation, and nonoperating properties, for the next preceding calendar year, both for the State of Arkansas and all states if the company operates in states other than Arkansas, in which latter case Arkansas's stated proportion of the total revenues, expenses, and income must include not only revenues, expenses, and income arising from intrastate business but also the state's due proportion of the revenues, expenses, and income from interstate business;
(7) The total value of all real and personal property owned or controlled by the company and situated outside of Arkansas on January 1 next preceding showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any;
(8) A detailed statement of all real and personal property owned or controlled by the company and situated in Arkansas on January 1 next preceding, giving the description, location, and value thereof, and showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any; and
(9) Such other and additional information as to ownership, amount, kind, location, operation, and value of property owned or controlled as the division may require.
(b) The official, agent, or person of the company submitting the required statement shall make and sign, on the face of the required statement, the following declaration:
“I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief.”
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1601. Applicability.
For the purpose of assessment and taxation, any person, firm, company, copartnership, cooperative, association, or corporation, wherever organized or incorporated, engaged in the business of:
(1) Transmitting natural gas or oil through pipelines, within, into, from, or through this state, or owning or having control of pipelines for those purposes, except integrated utility companies, shall be deemed to be a pipeline company;
(2) Operating within, into, from, or through this state, a railroad, authorized by the laws of this state, shall be deemed to be a railroad company;
(3) Operating within, into, from, or between cities, towns, and villages of this state, a street, suburban, or interurban railway, whether cars used are propelled by electricity or other motor power, shall be deemed to be a street, suburban, or interurban railway;
(4) Conveying within, into, from, or through this state or any part thereof, money, merchandise, or effects of any kind by express or contracts with any railroad or steamboat company, or the managers, lessees, agents, or receivers thereof, not including railroads or steamboats engaged in the ordinary transportation of merchandise or property in this state, shall be deemed to be an express company;
(5) Operating within, into, from, or through this state, sleeping cars, dining cars, palace cars, or parlor cars, shall be deemed to be a sleeping car company;
(6) Intercounty transporting for hire within, into, from, or through this state, passengers and property by motor vehicle over the public highways of this state, except taxicab companies, shall be deemed to be an intercounty bus line company;
(7) Intercounty transporting for hire within, into, from, through, or across this state, property by motor veh
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1601
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 26-26-1601. This identifies an authority to review, not proof of applicability.