Browse Arkansas Code titles and sections
27-24-1404. Application process for additional special interest license plate decals.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-24-1404. Application process for additional special interest license plate decals.
(a) A special interest organization may apply to the Secretary of the Department of Finance and Administration for the creation and issuance of a special license plate that bears a decal for the special interest group under this section beginning on July 1, 2006, and ending on November 1, 2006, and on the same dates each year thereafter.
(b)(1) An application submitted under this section shall include the following:
(A) A proposed design of the special license plate decal that complies with § 27-24-105(c) and related rules;
(B) Documentation to support that the organization is a state agency or a nonprofit organization that has been approved for tax exempt status under Section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2005;
(C) The organization's financial plan for the use of the proceeds from the special license plate decal; and
(D) An affidavit signed by an official of the organization that states that the proceeds from the special license plate decal will be used according to the financial plan submitted with the application.
(2) The secretary shall either approve or deny each application submitted during the fiscal year by July 1 of the following fiscal year.
(c)(1)(A) If the request is approved, the secretary shall determine:
(i) The fee for the cost of creating a special license plate, including without limitation the cost of:
(a) The initial order of a special license plate created under this subchapter;
(b) Creating a new design for a special license plate and any subsequent revisions to the design;
(c) The computer programming and testing required to add a special license plate to the Department of Finance and Administration's co
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-24-1404
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:27-24-1404
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b7739b63d2ab0d459d1fc918c8f68c196f6beb7e72609980c6a87b058714e309
Source location: content.xml paragraph 12781
Stored source content
27-24-1404. Application process for additional special interest license plate decals.
(a) A special interest organization may apply to the Secretary of the Department of Finance and Administration for the creation and issuance of a special license plate that bears a decal for the special interest group under this section beginning on July 1, 2006, and ending on November 1, 2006, and on the same dates each year thereafter.
(b)(1) An application submitted under this section shall include the following:
(A) A proposed design of the special license plate decal that complies with § 27-24-105(c) and related rules;
(B) Documentation to support that the organization is a state agency or a nonprofit organization that has been approved for tax exempt status under Section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 2005;
(C) The organization's financial plan for the use of the proceeds from the special license plate decal; and
(D) An affidavit signed by an official of the organization that states that the proceeds from the special license plate decal will be used according to the financial plan submitted with the application.
(2) The secretary shall either approve or deny each application submitted during the fiscal year by July 1 of the following fiscal year.
(c)(1)(A) If the request is approved, the secretary shall determine:
(i) The fee for the cost of creating a special license plate, including without limitation the cost of:
(a) The initial order of a special license plate created under this subchapter;
(b) Creating a new design for a special license plate and any subsequent revisions to the design;
(c) The computer programming and testing required to add a special license plate to the Department of Finance and Administration's computer system;
(d) Maintaining the computer system required under subdivision (c)(1)(A)(i)(c) of this section; and
(e) Shipping and distributing a special license plate created under this subchapter to all revenue offices in the state;
(ii) The number of applications that must be received to cover the costs provided in subdivision (c)(1)(A)(i) of this section; or
(iii) The combination of subdivisions (c)(1)(A)(i) and (ii) of this section that must be received by the department for the creation of a special license plate.
(B)(i) The fee remitted under subdivision (c)(1)(A) of this section shall be deposited into the State Central Services Fund for the benefit of the Revenue Division of the Department of Finance and Administration.
(ii) The fee shall be credited as supplemental and in addition to all other funds as may be deposited for the benefit of the division.
(iii) The fee shall not be considered or credited to the division as direct revenue.
(C) The fee required under subdivision (c)(1)(A) of this section does not apply to a special license plate in existence before January 1, 2019.
(2) If the secretary denies the application, then:
(A) The secretary shall give the applicant written notice of the reasons for the denial; and
(B) The applicant may proceed as provided under § 27-24-106.
(d)(1) An organization that applies for the issuance of a special license plate under this section may establish a fee not to exceed twenty-five dollars ($25.00) for the design-use contribution or for fundraising purposes for the issuance and renewal of a special license plate.
(2) If an organization establishes a fee for the design-use contribution or fundraising purposes under this subsection, then the organization shall provide:
(A) Its financial plan for the use of the proceeds from the special license plate; and
(B) 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.
(e) An organization's application for a special license plate under this section shall establish 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) The name of the organization is not the name of a special product or a brand name;
(5) The name of the organization is not interpreted by the department as promoting a special product or a brand name;
(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.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(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
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.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-24-105. Design.
(a) Unless otherwise provided in this chapter, the Secretary of the Department of Finance and Administration shall have the exclusive power to design or approve the design used on a special license plate authorized under this chapter.
(b) A special license plate created and issued under this chapter after April 13, 2005, shall be designed to allow adequate space for the placement of the number and letter characters so that law enforcement officers can readily identify the characters.
(c)(1) A special license plate decal created and issued under this chapter after April 13, 2005, shall be placed across the bottom of the license plate in lieu of the legend “The Natural State” or any succeeding legend.
(2) A special license plate decal created and issued under this chapter shall be permanent.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-24-105
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 27-24-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-24-106. Change of design.
If the Department of Finance and Administration issues a special license plate under this subchapter and the entity requests a change of design, then the entity shall remit to the department an additional fee to cover the cost of the initial order of the newly designed special license plate that is a result of the change of design.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-24-106
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 27-24-106. This identifies an authority to review, not proof of applicability.