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26-51-2006. Administration.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-2006. Administration.
(a) A person claiming credit under this subchapter is a “taxpayer” within the meaning of § 26-18-104 and shall be subject to all applicable provisions of § 26-18-104.
(b) Administration of the provisions of this subchapter shall be under the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(c) The Director of the Arkansas Economic Development Commission may promulgate such rules as are necessary to carry out the intent and purposes of this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-2006
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:26-51-2006
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fa44a41d744c199490402f21570cb7611dab113bd330689d03cf79c573dda106
Source location: content.xml paragraph 16651
Stored source content
26-51-2006. Administration.
(a) A person claiming credit under this subchapter is a “taxpayer” within the meaning of § 26-18-104 and shall be subject to all applicable provisions of § 26-18-104.
(b) Administration of the provisions of this subchapter shall be under the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(c) The Director of the Arkansas Economic Development Commission may promulgate such rules as are necessary to carry out the intent and purposes of this subchapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-104. Definitions.
As used in this chapter:
(1) “Assessment” means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise;
(2) “Corporation” means an organization, other than a partnership, defined as follows:
(A) Created or organized under the laws of Arkansas; or
(B) Qualified to do or doing business in Arkansas, whether or not for profit, in a corporate or organized capacity, by virtue of creation or organization under the laws of the United States or some state, territory, district, or of a foreign country;
(C) Associations, joint-stock companies, insurance companies, including surety and bond companies;
(D) Unless otherwise expressly stated, common law or statutory trusts;
(E) All other business organizations or entities which are organized for profit when the business is conducted by a trustee, or when the interest or ownership in the business is evidenced by a certificate, declaration of trust, or other written instrument; and
(F) National banking associations, state banks, and trust companies, state or national savings and loan associations, or building and loan associations;
(3) “Decision of the secretary” means any order, ruling, finding, regulation, or action taken by the secretary in the administration and enforcement of any state tax law;
(4) “Erroneously paid refund” means a refund of tax received by a taxpayer that was not entitled to receive the refund;
(5) “Excise tax” means any state tax other than an individual, corporate, or fiduciary income tax;
(6) “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any other person, whether
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-104
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. The source passage cites 26-18-104. This identifies an authority to review, not proof of applicability.