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26-26-1704. Failure to make statements.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1704. Failure to make statements.
(a) If any private car company shall fail or refuse to make and file the statement required by § 26-26-1702 within the time therein prescribed or shall fail or refuse to authorize in writing the use of the information and data submitted by the several railroads in determining its assessment, the Tax Division of the Arkansas Public Service Commission shall proceed to determine and fix the assessment of each car company on the basis of information reported to it by the several railroad companies and other information it may obtain. Each assessed valuation so determined shall be increased by ten percent (10%) as a penalty for failure to file its report, and taxes shall be extended and certified on the increased amount.
(b) If any railroad shall fail or refuse to make and file the statement as required in § 26-26-1703, it shall forfeit to the state, as a penalty for the failure or refusal, the sum of five hundred dollars ($500). Any failure or refusal shall be certified by the division to the Attorney General, whose duty it shall be to institute such action as he or she may deem proper for the collection of any penalty.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1704
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:26-26-1704
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5304aab96ed316fc5fc99b4f4aa7f8d4813938ab6045ce9ab867c9620213c3bb
Source location: content.xml paragraph 6716
Stored source content
26-26-1704. Failure to make statements.
(a) If any private car company shall fail or refuse to make and file the statement required by § 26-26-1702 within the time therein prescribed or shall fail or refuse to authorize in writing the use of the information and data submitted by the several railroads in determining its assessment, the Tax Division of the Arkansas Public Service Commission shall proceed to determine and fix the assessment of each car company on the basis of information reported to it by the several railroad companies and other information it may obtain. Each assessed valuation so determined shall be increased by ten percent (10%) as a penalty for failure to file its report, and taxes shall be extended and certified on the increased amount.
(b) If any railroad shall fail or refuse to make and file the statement as required in § 26-26-1703, it shall forfeit to the state, as a penalty for the failure or refusal, the sum of five hundred dollars ($500). Any failure or refusal shall be certified by the division to the Attorney General, whose duty it shall be to institute such action as he or she may deem proper for the collection of any penalty.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1702. Report required.
The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:
(1) The aggregate number of miles made by each class of its cars over the several lines of railroad in this state during the calendar year next preceding; and
(2) The average number of miles traveled per day by the cars of each particular class in the ordinary course of business during the period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1702
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 26-26-1702. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1703. Report by railroads of private car mileage.
The president or other chief officer of every railroad whose lines run through or in this state shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:
(1) Separately, by classes, the total number of miles traveled by the cars of each private car company over its lines within this state during the calendar year next preceding;
(2) The post office address of each car company; and
(3) The average number of miles traveled per day, in the ordinary course of business during the period, over its lines in Arkansas by each class of cars.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1703
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 26-26-1703. This identifies an authority to review, not proof of applicability.