Revenue Rules

Revenue Rules

Child Support

TitleDate Posted
OCSE Policy Manual (Proposed)02/10/2020
Policy Manual12/19/2019

Driver Services

TitleDate Posted
1998-3 Insurance Reporting Requirements11/17/2009
1997-7 Application for Commercial Driver’s License11/17/2009
1997-6 Federal Driver’s Privacy Act11/17/2009
1993-9 Driver Services Regulation11/17/2009
1992-2 Restricted Commerical Drivers License11/17/2009
2024-1 Gender Information Required to be Displayed on an Arkansas Driver’s License or State Identification Card09/04/2024

Excise Tax

TitleDate Posted
2022-4 Sales and Use Tax Exemption for Water Used for Commercial Production of Poultry09/16/2022
2020-3 | ET-9 Automatic Car Wash, Car Wash Tunnels and Self-Service Bays (Effective Date 9/28/2020)09/09/2020
2015-2 | Mandatory Electronic Reporting by Tobacco Wholesalers11/18/2015
2014-2 | Alternative Fuels Tax-Liquefied Natural Gas (LNG)08/04/2014
2012-2 Arkansas Sales Tax Holiday06/04/2012
2010-1 Veterinarian Sales and Use Tax Rule (effective 07/01/2010)07/27/2010
2008-4 Natural Gas Severance Tax Rules08/12/2010
2008-3 Gross Receipts Tax Rules11/17/2009
2007-5 Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process11/17/2009
2007-4 Charitable Bingo and Raffle08/17/2010
2002-1 In-Lieu-Of-Tax Payments11/17/2009
2000-8 Real Property Tax Credit Claims11/17/2009
2000-1 Tobacco Master Settlement Agreement Payments by Nonparticipating Tobacco Product Manufacturers07/29/2010
1999-2 Nonresidential Construction Surcharge08/27/2010
1998-5 Cigarette Stamps and Border Zone Sales07/29/2010
1995-2 Vending Goods Wholesale Tax08/26/2010
1993-8 Soft Drink Tax08/16/2010
1993-11 Enterprise Zone Act of 199311/17/2009
1989-1 Gross Receipts and Use Tax/Enterprise Zones11/17/2009
1985-x Real Estate Transfer Tax11/17/2009
1977-1 Beer Excise Tax11/17/2009

Income Tax

TitleDate Posted
Legal Notice09/09/2022
Proposed Rule 2022-7 Standard Mileage Rates for Income Tax Purposes12/20/2022
2022-6 Arkansas Elective Pass-Through Entity Tax Rule 12/21/2022
2018-3 Apprenticeship Program Income Tax Credit05/27/2019
2018-1 Standard Mileage Rates for Income Tax Purposes05/15/2018
2016-3 Standard Mileage Rates for Income Tax Purposes06/26/2017
2016-2 Standard Mileage Rates for Income Tax Purposes03/07/2017
2016-1 Standard Mileage Rates for Income Tax Purposes07/21/2016
2015-1 Standard Mileage Rates for Income Tax Purposes05/13/2015
2014-1 Standard Mileage Rates for Income Tax Purposes04/14/2014
2013-1 Standard Mileage Rates for Income Tax Purposes09/11/2013
2012-1 Standard Mileage Rates for Income Tax Purposes04/19/2012
2011-1 Standard Mileage Rates for Income Tax Purposes (Effective December 16, 2011)11/17/2011
2010-2 Standard Mileage Rates for Income Tax Purposes08/13/2010
2009-1 Standard Mileage Rates for Income Tax Purposes11/17/2009
2008-2 Standard Mileage Rate for Income Tax Purposes11/17/2009
2008-1 Standard Mileage Rates for Income Tax Purposes11/17/2009
2007-9 The Delta Geotourism Incentive Act of 200706/16/2011
2007-1 Standard Mileage Rate11/17/2009
2006-3 Withholding on Nonresident Members of Pass-Through Entities04/16/2012
2006-2 Income Tax Exemption Increase for Armed Services Members11/17/2009
2006-1 Standard Mileage Rates for Income Tax Purposes11/17/2009
2005-6 Standard Mileage Rates for Income Tax Purposes03/27/2012
2005-2 Standard Mileage Rates for Income Tax Purposes11/17/2009
2004-2 Standard Mileage Rates for Income Tax Purposes11/17/2009
2003-4 Treatment of Employee Contributions to Employment-Related Retirement Plans11/17/2009
2003-3 Tax Credit Registration and Claim Verification System11/17/2009
2003-2 Standard Mileage Rates for Income Tax Purposes11/17/2009
2002-2 Standard Mileage Rates for Income Tax Purposes11/17/2009
2002 3.26-51-401(a) Small Business Tax Accounting, Use of Accrual Basis and Cash Basis Accounting Methods11/17/2009
2001-1 Standard Mileage Rates for Income Tax Purposes11/17/2009
2000-7 Standard Mileage Rates for Income Tax Purposes11/17/2009
2000-5 Withholding and Payment of Income Taxes by Electronic Funds Transfer11/17/2009
2000-2 Electronic Return Originator11/17/2009
1999-4 Tuition Reimbursement Tax Credit Program11/17/2009
1998-1 Comprehensive Corporation Income Tax Regulations11/17/2009
1997-4 Comprehensive Individual Income Tax Regulations11/17/2009
1997-2 Individual Income Tax Credit for Political Contributions11/17/2009
1996-3 Apportionment of Business Income Arising from Intragroup Licensing Transactions11/17/2009
1996-2 Electronic Filing Providing Taxpayer with Return11/17/2009
1996-1 Tax Credit Youth Apprenticeship Program11/17/2009
1991-12 Guidelines for the Use of Substitute and Reproduced Tax Forms11/17/2009
1991-11 Recycling Equipment11/17/2009
1985-1 Credit Against Tax for Donations or Sales Below Cost of Tangible Personal Property and Certain Money Contributions for Certain Qualified Education Purposes11/17/2009

Motor Vehicle

TitleDate Posted
2007-8 Salvage, Rebuilt & Parts Only Vehicles08/18/2010
2007-7 Administration of Special License Plates and Certificates for Persons with Disabilities11/17/2009
2006-8 Special License Plates and Decals11/17/2009
2005-7 Dealer Plates and Tags for Motor Vehicles and Motorcycles07/31/2023
2004-7 Cancellation of Title or MCO for a Manufactured Home11/17/2009
1997-5 Streamlined Vehicle Registration Procedure11/17/2009
1995-1 Odometer Disclosure Requirements11/17/2009
1994-3 Dealer/Lienholder Registration and Title Application11/17/2009
1993-7 Bonded All-Terrain Vehicle11/17/2009
1993-3 Bonded Title Regulation11/17/2009

Procedural and Administrative

TitleDate Posted
2009-2 State Administration of Justice Fund11/17/2009
2000-4 Settlement or Compromise of Tax Liabilities11/17/2009
2000-3 Model Record Keeping and Record Retention11/17/2009
1998-7 Prohibition Against Browsing or Unauthorized Access11/17/2009
1993-6 Administrative Procedure11/17/2009
1993-5 Administrative Procedure, Sales Tax11/17/2009
1991-7 Disclosable Tax Information11/17/2009
1991-10 Tax Advisory Council11/17/2009
1991-1 Surety Bond11/17/2009
1989-1 Taxpayer Bill of Rights11/17/2009
1987 Surety Bond11/17/2009
1986-1 Disclosure of Records Under Freedom of Information Act11/17/2009

Arkansas State Board of Finance

TitleDate Posted
2019-3 State Treasury Money Management Trust Policy12/19/2019
2019-2 Arkansas State Treasury Investment Policy12/19/2019
2018-2 State Treasury Money Management Trust Policy12/31/2018
2018-1 Arkansas State Treasury Investment Policy12/31/2018
2017-3 Emergency Rule08/23/2017
2017-2 Emergency Rule08/23/2017
2012-A Management of Cash Funds06/14/2012

Tax Credits/Special Refunds

TitleDate Posted
Rule 2022-1                                                                                                                         05/24/2022

Comments

TitleDate Posted
2011-1 Standard Mileage Rates for Income Tax Purposes10/21/2011
2012-1 Standard Mileage Rates for Income Tax Purposes04/18/2012
2012-2 Arkansas Sales Tax Holiday04/13/2012
2012-A Management of Cash Funds | First Round of Comments05/11/2012
2012-A Management of Cash Funds | Second Round of Comments05/11/2012
2013-1 Standard Mileage Rates for Income Tax Purposes08/09/2013
2014-1 Standard Mileage Rates for Income Tax Purposes02/18/2014
2014-2 Alternative Fuels Tax/Liquefied Natural Gas (LNG)05/19/2014
2015-1 Standard Mileage Rates for Income Tax Purposes01/28/2015
2015-2 Mandatory Electronic Reporting by Tobacco Wholesalers10/08/2015