Returns and Remittance of Tax

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Gross Receipts Tax
  6. Returns and Remittance of Tax

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Section
26-52-501

Preparation of returns — Payment of tax

Section
26-52-502

Tax return on basis of cash actually received

Section
26-52-503

Discount for early payment

Section
26-52-505

Sales of aircraft

Section
26-52-506

Taxable labor performed for retailer — Collection of tax

Section
26-52-507

Florists transmitting orders

Section
26-52-508

Collection of tax by sellers or admissions collectors

Section
26-52-509

Direct payment of tax by consumer or user generally — Definition

Section
26-52-510

Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition

Section
26-52-511

Prepaid funeral contracts

Section
26-52-512

Tax payments by retailers — Definition

Section
26-52-513

Sales of motor-driven and all-terrain vehicles

Section
26-52-514

Determining total consideration for sale of vehicle — Alternative method

Section
26-52-515

Refund of sales tax on vehicles returned as defective

Section
26-52-516

Refunds for construction of employer-operated childcare facilities — Definition

Section
26-52-517

Exemption certificates — Definition

Section
26-52-518

Special events — Definitions

Section
26-52-519

Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition

Section
26-52-520

Communication equipment for commercial trucks — Definition

Section
26-52-521

Sourcing of sales — Definitions

Section
26-52-522

Direct mail sourcing — Definitions

Section
26-52-523

Credit or rebate on local sales and use tax — Definitions