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27-14-611. Registration for nonprofit motor vehicle fleets — Definitions.

Arkansas Code — all titles (historical 2020) · legal_authorities

27-14-611. Registration for nonprofit motor vehicle fleets — Definitions.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-611

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:27-14-611
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1b272a19022537995bc2f4f478b6258dfc2f0e786ec230c8b55e18c02d99d634

Source location: content.xml paragraph 1404

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27-14-611. Registration for nonprofit motor vehicle fleets — Definitions. (a) As used in this section: (1) “Fleet of motor vehicles” means at least twenty-five (25) motor vehicles that are owned or leased by an organization and used for the organization's purposes; and (2) “Organization” means a nonprofit organization or its affiliate that: (A) Has been approved for tax exempt status under the Internal Revenue Code, 26 U.S.C. § 501(c)(3), as in effect on January 1, 2011; and (B) Is eligible to participate in the federal transit grant programs administered through the Arkansas Department of Transportation. (b)(1) An organization may apply to the Office of Motor Vehicle for the registration and licensing of its fleet of motor vehicles as provided under this section. (2) The license plate issued under this section shall be the standard license plate for the class and type of vehicle otherwise required under this chapter and may be transferred to another motor vehicle of the same class and type owned by the same organization. (c)(1) The registration and renewal fees shall be the same amount and shall be distributed in the same manner as the fees otherwise required for the class and type of vehicle being registered. (2) Registration and renewal fee payments shall be paid in advance for either a period of two (2) or three (3) years. (3) The registration and renewal fee payments are due and payable during the last month of the last year of the registration period. (4) The organization may choose the month in which renewals occur. (d)(1) Except as provided in subdivision (d)(2) of this section, in addition to the registration fees prescribed for issuance, an initial fleet management fee of ten dollars ($10.00) per motor vehicle shall be charged for the first year of registration as a fleet vehicle. (2) The initial fleet management fee for a fleet of motor vehicles shall not exceed five hundred dollars ($500). (3) The initial fleet management fee shall be deposited as special revenues into the State Central Services Fund as direct revenue to the Revenue Division of the Department of Finance and Administration. (e) For each motor vehicle registration or renewal, the organization shall provide the documents that the office requires. (f)(1) The office may adopt rules for the implementation, administration, and enforcement of this section. (2) If the Secretary of the Department of Finance and Administration determines that online renewals are available under this section, the organization may be allowed to renew online.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. **(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. **(c) List of exempt organizations** The following organizations are referred to in subsection (a): (1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation— (A) is exempt from Federal income taxes— (i) under such Act as amended and supplemented before July 18, 1984, or (ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (B) is described in subsection (l). (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

Page 1660 TITLE 26—INTERNAL REVENUE CODE § 501 1 So in original. Probably should be ‘‘Certain savings entities.’’ and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title. TREATMENT OF TRANSFERS OF LAND BETWEEN RELATED PARTIES Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100 Stat. 2794, provided that: ‘‘In the case of any sale or ex- change before July 1, 1985, to which section 483(f) of the Internal Revenue Code of 1954 [now 1986] (as in effect on the day before the date of the enactment of Public Law 99–121 [Oct. 11, 1985]) applies, such section shall be treated as providing that the discount rate to be used for purposes of section 483(c)(1) of such Code shall be 6 percent, compounded semiannually.’’ TRANSITIONAL RULE FOR PURPOSES OF IMPUTED INTEREST RULES Provisions, respecting treatment of debt instruments received in exchange for property, relating to special rules for sales after Dec. 31, 1984, and before July 1, 1985, general rule for assumptions of loans, exception for as- sumptions of loans made on or before Oct. 15, 1984, and exception for assumptions of loans with respect to cer- tain property, see section 44(b)(4)–(7) of Pub. L. 98–369, as amended, set out as an Effective Date note under section 1271 of this title. Subchapter F—Exempt Organizations Part I. General rule. II. Private foundations. III. Taxation of business income of certain ex- empt organizations. IV. Farmers’ cooperatives. V. Shipowners’ protection and indemnity asso- ciations. VI. Political org

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.