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26-58-119. Procedure upon failure to file reports or pay tax, filing inaccurate reports — Penalties — Subpoenas.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-119. Procedure upon failure to file reports or pay tax, filing inaccurate reports — Penalties — Subpoenas.
(a)(1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for in this subchapter to file the verified reports required of them respectively, or in the event that the Secretary of the Department of Finance and Administration is not satisfied of the correctness of the reports as filed with the secretary, or in the event any such producer or purchaser of natural resources or any primary processor of timber fails to pay all taxes due as provided in §§ 26-58-114 and 26-58-116, it shall be the duty of the secretary to ascertain the true amount and value of the natural resources or timber severed and to assess the severance tax based thereon.
(2) For the purposes thereof the secretary is authorized to require either the producer or purchaser or both of them, or the primary processor, to furnish the secretary with such information, or further information, as the secretary may deem necessary and to require the production, at such place as the secretary may designate, of the books, records, and files of the producer and the purchaser or primary processor and to examine them and to take testimony of witnesses.
(3)(A) The secretary shall assess a penalty equal to fifty percent (50%) of the amount of the severance tax, including the cost and expense of assessing the penalty, and shall make demand for payment of the penalty upon both the producer of natural resources and the purchaser of natural resources to the extent liability for the tax may be imposed on the purchaser under § 26-58-116 or the primary processor of timber, as the case may be.
(B) The penalty assessment under subdivision (a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-119
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:26-58-119
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fe88119ad687cde9f5ea88546f78669d553125ab3a25a05ab19adb0ee41731d9
Source location: content.xml paragraph 29809
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26-58-119. Procedure upon failure to file reports or pay tax, filing inaccurate reports — Penalties — Subpoenas.
(a)(1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for in this subchapter to file the verified reports required of them respectively, or in the event that the Secretary of the Department of Finance and Administration is not satisfied of the correctness of the reports as filed with the secretary, or in the event any such producer or purchaser of natural resources or any primary processor of timber fails to pay all taxes due as provided in §§ 26-58-114 and 26-58-116, it shall be the duty of the secretary to ascertain the true amount and value of the natural resources or timber severed and to assess the severance tax based thereon.
(2) For the purposes thereof the secretary is authorized to require either the producer or purchaser or both of them, or the primary processor, to furnish the secretary with such information, or further information, as the secretary may deem necessary and to require the production, at such place as the secretary may designate, of the books, records, and files of the producer and the purchaser or primary processor and to examine them and to take testimony of witnesses.
(3)(A) The secretary shall assess a penalty equal to fifty percent (50%) of the amount of the severance tax, including the cost and expense of assessing the penalty, and shall make demand for payment of the penalty upon both the producer of natural resources and the purchaser of natural resources to the extent liability for the tax may be imposed on the purchaser under § 26-58-116 or the primary processor of timber, as the case may be.
(B) The penalty assessment under subdivision (a)(3)(A) of this section shall not apply to any estimated severance tax payment that is made in good faith by a producer of natural gas or a purchaser of natural gas.
(b)(1) If the producer, purchaser, or primary processor or any other such witness willfully fails to appear or to produce such books, records, and files before the secretary, in obedience to the secretary's request, the secretary shall certify the name of the reluctant producer, purchaser, primary processor, or other witness, with a statement of the circumstances to the circuit court of the county having jurisdiction over the person.
(2) The court shall thereupon issue a subpoena commanding the producer, purchaser, primary processor, or other witness to appear before the secretary, at a place designated, on a day fixed, to be continued as occasion may require, and to give such evidence, and to produce for inspection such books and papers as may be required by the secretary for a proper determination of the amount of taxes due.
(3) The court may hear and punish any contempt of such subpoena brought to the court's attention by the secretary.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-114. Reports and payment of tax by producers, primary processors — Cancellation of permit upon cessation of business — Penalty for noncompliance.
(a)(1) Each producer of natural resources, excluding natural gas, and each primary processor of timber, whether or not he or she shall have actually severed natural resources, excluding natural gas, or processed timber during the preceding month, shall file a report within twenty-five (25) days after the end of each month with the Secretary of the Department of Finance and Administration in a form prescribed by the secretary that states:
(A) The kind of natural resources or timber, if any, severed by such producer or processed or acquired for processing by the primary processor during the next preceding month;
(B) The point of severance;
(C) The gross quantity severed and the cash value;
(D) The amount of severance tax due; and
(E) Any other information as the secretary may reasonably require for the enforcement of this subchapter.
(2)(A) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed one hundred dollars ($100) per month, the secretary may notify the taxpayer that a quarterly report and remittance in lieu of a monthly report may be made.
(B) Each quarterly report and remittance shall be due on or before the twenty-fifth day of the month following the last month of the quarter for which the report is made, respectively January 25, April 25, July 25, and October 25 of each year.
(3) When the average amount of severance tax for which the taxpayer is liable for the previous fiscal year beginning on July 1 and ending on June 30 does not exceed twenty-five dollars ($25.00) per month, the secretary
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-114
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 26-58-114. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-116. Purchasers' reports and payment of tax — Penalties for noncompliance.
(a) Unless a purchaser of natural resources, excluding natural gas, is excused in writing by the Secretary of the Department of Finance and Administration in advance of the report filing deadline from filing a report, a purchaser of natural resources, excluding natural gas, shall file with the secretary a verified report within twenty (20) days after the end of each reporting period in a form or forms prescribed by the secretary that states:
(1) The names and addresses of all producers from whom the purchaser has acquired natural resources during the respective reporting period;
(2) The types and total quantity of each type of the natural resources acquired and the purchase price; and
(3) Any other information as the secretary reasonably may require for the proper enforcement of this subchapter.
(b)(1) Unless a purchaser of natural gas is excused in writing by the secretary in advance of the report filing deadline from filing a report, a purchaser of natural gas shall file with the secretary a report in a form or forms prescribed by the secretary that states:
(A) The names, addresses, and severance tax permit numbers of all producers from whom the purchaser has purchased natural gas during each reporting period;
(B) The total quantity of natural gas acquired and the purchase price; and
(C) Any other information as the secretary may reasonably require for the proper enforcement of this subchapter.
(2) The purchaser of natural gas shall file each report required under this subsection on or before the twenty-fifth day of the second month following the reporting period that is covered by the report.
(c)(1) It is the duty of each purchaser of natural resources, excluding natu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-116
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 26-58-116. This identifies an authority to review, not proof of applicability.