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6-20-2602. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-20-2602. Definitions.
As used in this subchapter:
(1) “Bonds” means any bonds, notes, interim certificates, or other evidences of indebtedness;
(2) “Commission” means the Commission for Arkansas Public School Academic Facilities and Transportation or its successor;
(3) “Debt service” means principal, interest, redemption premiums, if any, and trustee's fees, paying agent's fees, dissemination agent's fees, and like servicing fees relative to a bond;
(4) “Develop” means to plan, design, construct, acquire by purchase, own, rehabilitate, lease as lessor or lessee, enter into lease-purchase agreements with respect to, or install or equip any lands, buildings, improvements, machinery, equipment, or other properties of whatever nature, real, personal, or mixed;
(5) “Federal Deposit Insurance Corporation” means the Federal Deposit Insurance Corporation or its successor that insures commercial banks;
(6) “General revenues of the state” means the revenues described and enumerated in § 19-6-201 of the Revenue Classification Law, § 19-6-101 et seq., or in any successor law;
(7) “Nationally recognized rating agency” means Moody's Investors Service, Inc., Standard & Poor's, Fitch Ratings, or any other nationally recognized rating agency approved by the State Investing Office; and
(8) “State Investing Office” means the Treasurer of State for the investment of any funds established on the books of the State Treasury, and the commission for the investment of any funds held outside the State Treasury.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-20-2602
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:6-20-2602
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6b82430ab904ca2fad3b079d20ff889149e052e448c4dc5298ae15b440b537d5
Source location: content.xml paragraph 24163
Stored source content
6-20-2602. Definitions.
As used in this subchapter:
(1) “Bonds” means any bonds, notes, interim certificates, or other evidences of indebtedness;
(2) “Commission” means the Commission for Arkansas Public School Academic Facilities and Transportation or its successor;
(3) “Debt service” means principal, interest, redemption premiums, if any, and trustee's fees, paying agent's fees, dissemination agent's fees, and like servicing fees relative to a bond;
(4) “Develop” means to plan, design, construct, acquire by purchase, own, rehabilitate, lease as lessor or lessee, enter into lease-purchase agreements with respect to, or install or equip any lands, buildings, improvements, machinery, equipment, or other properties of whatever nature, real, personal, or mixed;
(5) “Federal Deposit Insurance Corporation” means the Federal Deposit Insurance Corporation or its successor that insures commercial banks;
(6) “General revenues of the state” means the revenues described and enumerated in § 19-6-201 of the Revenue Classification Law, § 19-6-101 et seq., or in any successor law;
(7) “Nationally recognized rating agency” means Moody's Investors Service, Inc., Standard & Poor's, Fitch Ratings, or any other nationally recognized rating agency approved by the State Investing Office; and
(8) “State Investing Office” means the Treasurer of State for the investment of any funds established on the books of the State Treasury, and the commission for the investment of any funds held outside the State Treasury.
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Arkansas Code — all titles (historical 2020) · legal_authorities
19-6-101. Title.
This chapter shall be referred to and may be cited as the “Revenue Classification Law” of Arkansas.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-6-101
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 19-6-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-6-201. General revenues enumerated.
The general revenues of the state, as provided by law, shall consist of the following, as described by their commonly known titles:
(1) Sales taxes, as enacted by Acts 1941, No. 386, known as the “Arkansas Gross Receipts Act of 1941”, and all laws supplemental or amendatory thereto, § 26-52-101 et seq.;
(2) Use taxes as enacted by Acts 1949, No. 487, known as the “Arkansas Compensating Tax Act of 1949”, Acts 1971, No. 222, and all laws supplemental or amendatory thereto, § 26-53-101 et seq.;
(3) Corporation franchise taxes, as enacted by Acts 1979, No. 889, known as the “Arkansas Corporate Franchise Tax Act of 1979”, and all laws amendatory thereto, § 26-54-101 et seq.;
(4) Corporation income taxes, as enacted by Acts 1929, No. 118, known as the “Income Tax Act of 1929”, Acts 1941, No. 129, and all laws amendatory thereto, § 26-51-101 et seq., with the exception of those additional corporate income taxes set aside as special revenue by § 26-51-205(c)(2);
(5) Individual income taxes, as enacted by Acts 1929, No. 118, known as the “Income Tax Act of 1929”, and all laws amendatory thereto, § 26-51-101 et seq.;
(6) Cigarette taxes and permits and other tobacco products taxes and permits, as enacted by Acts 1977, No. 546, known as the “Arkansas Tobacco Products Tax Act of 1977”, and all laws amendatory thereto, § 26-57-201 et seq.;
(7) Escheat of unclaimed property, as enacted by Acts 1999, No. 850, known as the “Unclaimed Property Act”, and all laws amendatory thereto, § 18-28-201 et seq.;
(8) [Repealed.]
(9) Seventy-five percent (75%) of all severance taxes, with the exception of the taxes paid to sever timber and timber products, the severance tax collected on natural gas, and those portions of severance taxes desi
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-6-201
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 19-6-201. This identifies an authority to review, not proof of applicability.