Browse Arkansas Code titles and sections
26-57-612. Quarterly premium taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-612. Quarterly premium taxes.
Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-612
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-57-612
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0890b3fdd5103d9db35aa9b4a0c1b8a6c937de07aa4d0810a63dc7ffd809d548
Source location: content.xml paragraph 28006
Stored source content
26-57-612. Quarterly premium taxes.
Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.