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27-24-1402. Existing special license plates.

Arkansas Code — all titles (historical 2020) · legal_authorities

27-24-1402. Existing special license plates.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-24-1402

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:27-24-1402
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 46b039158ac50e77ae857c1b43d867cad54c9596d7736c6180614e3f66fbd253

Source location: content.xml paragraph 12735

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27-24-1402. Existing special license plates. (a) The following special license plates that represent various special interests and that were in existence or authorized by law on or before April 13, 2005, shall continue to be issued by the Secretary of the Department of Finance and Administration to a motor vehicle owner who is otherwise eligible to license a motor vehicle in this state and who pays the additional fees for the special license plate unless other eligibility requirements are specifically stated in this subchapter: (1) Ducks Unlimited; (2) Committed to Education; (3) Choose Life; (4) Susan G. Komen Breast Cancer Education, Research, and Awareness; (5) Boy Scouts of America; (6) Arkansas Cattlemen's Foundation; (7) Organ Donor Awareness; and (8) Arkansas Realtors Association. (b) The Department of Finance and Administration shall continue to collect the fee for the design-use contribution or for fundraising purposes, and the following organizations shall continue to receive funds and be authorized to use the funds from the fee for the design-use contribution for special license plates that were in effect before April 13, 2005, and that are continued under this subchapter: (1) Ducks Unlimited, Inc., for the Ducks Unlimited special license plate; (2) Arkansas Committed to Education Foundation for the Committed to Education special license plate; (3) Arkansas Right to Life for the Choose Life special license plate; (4) Arkansas Affiliate of the Susan G. Komen Foundation for the Susan G. Komen Breast Cancer Education, Research, and Awareness special license plate; (5) Boy Scouts of America, Quapaw Area Council of Arkansas, for the Boy Scouts of America special license plate; (6) Arkansas Cattlemen's Foundation for the Arkansas Cattlemen's Foundation special license plate; and (7) Arkansas Regional Organ Recovery Agency for the Organ Donor Awareness special license plate. (c)(1) Within thirty (30) days after April 13, 2005, the secretary shall notify the organizations listed in subsection (b) of this section that received the funds or were authorized to use the funds from a design-use contribution fee for a special license plate that is continued under this chapter and that was in effect before April 13, 2005, and the State Highway Commission of a change in the law regarding special license plates. (2)(A) The organization shall submit to the secretary an application that includes the following: (i) The organization's financial plan for the use of the proceeds from the special license plate; and (ii) An affidavit signed by an official of the organization that states that the proceeds from the special license plate will be used according to the financial plan submitted with the application. (B)(i) The organization shall submit the information required under this subsection within one hundred twenty (120) days after April 13, 2005. (ii) If the organization fails to comply with this subdivision (c)(2)(B) within one hundred twenty (120) days after April 13, 2005, then the secretary shall notify the organization that proceeds from the special license plate design-use contribution fee will no longer be remitted to the organization or the organization will no longer be able to use the proceeds until the organization complies with this subdivision (c)(2)(B). (C) The department shall not remit funds to the organization or allow the organization to use the proceeds from the special license plate unless the organization complies with the provisions of this section. (d) Every special license plate continued under this subchapter shall be discontinued on April 7, 2007, unless an application is submitted to and approved by the secretary ninety (90) days prior to April 1, 2007, that establishes the organization's compliance with the following conditions: (1) The organization is a state agency or a nonprofit organization that 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, 2005; (2) The organization is based, headquartered, or has a chapter in Arkansas; (3) The purpose of the organization is for social, civic, entertainment, or other purposes; (4)(A) Except as provided under subdivision (d)(4)(B) of this section, the name of the organization is not the name of a special product, a trademark, or a brand name. (B) Subdivision (d)(4)(A) of this section shall not apply to a trademark if the organization or entity with control of the trademark has provided a written authorization for its use; (5)(A) Except as provided under subdivision (d)(5)(B) of this section, the name of the organization is not interpreted by the department as promoting a special product, a trademark, or a brand name. (B) This condition shall not apply to a trademark if the organization or entity with control of the trademark has provided a written authorization for its use; (6) The organization is not a political party; (7) The organization was not created primarily to promote a specific political belief; and (8) The organization shall not have as its primary purpose the promotion of any specific religion, faith, or anti-religion.

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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.