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26-52-210. Automatic expiration of permit.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-210. Automatic expiration of permit.
(a)(1)(A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales.
(B)(i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired.
(ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.
(2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
(b)(1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification.
(2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-210
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:26-52-210
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4b446f776f217f992a9f83c8e7a03b7e7dac02d56b7733b1eea55a020ea0d545
Source location: content.xml paragraph 17936
Stored source content
26-52-210. Automatic expiration of permit.
(a)(1)(A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales.
(B)(i) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired.
(ii) Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.
(2) This section does not apply to a permit that is issued under § 26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
(b)(1) Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification.
(2) The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-201. Permit required.
(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration.
(b) A separate permit for each business location must be obtained from the secretary.
(c) This permit shall be in addition to all other permits required by this Code.
(d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(e) The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-201
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 26-52-201. This identifies an authority to review, not proof of applicability.