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The Official Website of the State of Arkansas

Revenue Rules

Revenue Rules

Proposed Rule Changes (New Rules, Amendments, Repeals, and Public Comments)

TitleDate Posted

Assessment Coordination Division

TitleDate Posted

Child Support

Title Date Posted
Policy Manual 10/03/2025

Driver Services

TitleDate Posted
Application for Commercial Driver License – 27 CAR § 33-101 et seq.10/16/2025
Driver Services – 27 CAR § 30-101 et seq.10/16/2025
Federal Driver’s Privacy Act – 27 CAR § 1-101 et seq.10/16/2025
Implementation Date of Arkansas Voluntary Enhanced Security Driver’s License and Identification Card Act – 27 CAR § 31-10110/16/2025
Insurance Company Reporting – 27 CAR § 2-101 et seq.10/13/2025
Restricted Commercial Driver License – 27 CAR § 32-101 et seq.10/16/2025
Rules for Gender Information Required to be Displayed on an Arkansas Driver’s License or State Identification Card – 27 CAR § 34-101 et seq.10/16/2025

Excise Tax

TitleDate Posted
Alternative Fuels Tax Liquefied Natural Gas Rule – 26 CAR § 168-101 et seq.10/29/2025
Arkansas Sales Tax Holiday – 26 CAR § 34-101 et seq.10/29/2025
Automatic Car Wash, Car Wash Tunnels, and Self-Service Bays – 26 CAR § 171-101 et seq.10/29/2025
Beer Excise Tax – 26 CAR § 160-10110/29/2025
Charitable Bingo and Raffle Rule – 23 CAR § 350-101 et seq.10/29/2025
Cigarette Stamps and Border Zone Sales – 26 CAR § 162-101 et seq.10/29/2025
Gross Receipts Tax Rules, Compensating Use Tax Rules, and Special Excise Tax Rules – 26 CAR § 30-101 et seq.10/29/2025
Mandatory Electronic Reporting by Tobacco Wholesalers – 26 CAR § 164-10110/29/2025
Natural Gas Severance Tax – 26 CAR § 167-101 et seq.10/29/2025
Nonresidential Construction Surcharge – 26 CAR § 169-101 et seq.10/29/2025
Payments by Nonparticipating Tobacco Product Manufacturers – 26 CAR § 163-101 et seq.10/29/2025
Real Estate Transfer Tax – 26 CAR § 166-101 et seq.10/29/2025
Real Property Tax Credit Claims – 26 CAR § 165-10110/29/2025
Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process – 26 CAR § 32-101 et seq.10/29/2025
Sales and Use Tax Exemption for Water Used for Commercial Production of Poultry – 26 CAR § 37-101 et seq.10/29/2025
Soft Drink Tax – 26 CAR § 161-101 et seq.10/29/2025
Vending Goods Wholesale Tax – 26 CAR § 35-101 et seq.10/29/2025
Veterinarian Sales and Use Tax Rule – 26 CAR § 33-101 et seq.10/29/2025

Income Tax

TitleDate Posted
Apportionment of Business Income Arising from Intragroup Intangible Licensing Transactions – 26 CAR § 131-101 et seq.11/03/2025
Apprenticeship Program Income Tax Credit under Acts 2017, No. 1042 – 26 CAR § 68-101 et seq.11/03/2025
Arkansas Corporation Income Tax – 26 CAR § 130-101 et seq.11/03/2025
Arkansas Elective Pass-Through Entity Tax Rule – 26 CAR § 133-101 et seq.11/03/2025
Comprehensive Individual Income Tax Rule – 26 CAR § 100-101 et seq.11/03/2025
Credit Against Tax for Donations or Sales Below Cost of Tangible Personal Property and Certain Money Contributions for Certain Qualified Educational Purposes – 26 CAR § 64-101 et seq.11/03/2025
Electronic Filing – Providing Taxpayer with Return – 26 CAR § 60-101 et seq.11/03/2025
Electronic Return Originator – 26 CAR § 61-101 et seq.11/03/2025
Guidelines for the Use of Substitute and Reproduced Tax Forms – 26 CAR § 102-101 et seq.11/03/2025
Income Tax Credit for Recycling Equipment – 26 CAR § 65-101 et seq.11/03/2025
Income Tax Exemption Increase for Armed Services Members – 26 CAR § 70-10111/03/2025
Individual Income Tax Credit for Political Contributions – 26 CAR § 103-101 et seq.11/03/2025
Small Business Tax Accounting Use of Accrual Basis and Cash Basis Accounting Methods – 26 CAR § 132-101 et seq.11/03/2025
Standard Mileage Rates for Income Tax Purposes (SEE NEWS TAB FOR CURRENT MILEAGE RATES) – 26 CAR § 101-10111/03/2025
Tax Credit Registration and Claim Verification System – 26 CAR § 66-101 et seq.11/03/2025
Tax Credit Youth Apprenticeship Program – see 26 CAR § 68-101 et seq.11/03/2025
The Delta Geotourism Incentive Act of 2007 (Acts 2007, No. 518) – 26 CAR § 71-101 et seq.11/03/2025
Treatment of Employee Contributions to Employment-Related Plans – 26 CAR § 104-10111/03/2025
Tuition Reimbursement Tax Credit Program, Acts 1999, No. 1036 – 26 CAR § 67-101 et seq.11/03/2025
Withholding and Payment of Income Taxes by Electronic Funds Transfer – 26 CAR § 62-101 et seq.11/03/2025
Withholding on Nonresident Member of Pass-Through Entities – 26 CAR § 63-101 et seq.11/03/2025

Motor Vehicle

TitleDate Posted
Administration of Special License Plates and Certificates for Persons with Disabilities – 27 CAR § 17-101 et seq.11/05/2025
Bonded All-terrain Vehicle Rule – 27 CAR § 11-101 et seq.11/05/2025
Bonded Title Rule – 27 CAR § 10-101 et seq.11/05/2025
Dealer/Lienholder Registration and Title Application – 27 CAR § 12-101 et seq.11/05/2025
Dealer Plates and Tags for Motor Vehicles and Motorcycles – 27 CAR § 15-101 et seq.11/05/2025
Motor Vehicle Odometer Disclosure Requirements – 4 CAR § 10-101 et seq.11/05/2025
Motor Vehicle Registration – 27 CAR § 13-101 et seq.11/05/2025
Motor Vehicle Rule – Special License Plates and Decals – 27 CAR § 16-101 et seq.11/05/2025
Rule Implementing Acts 2001, No. 1118, Regarding Arkansas Code § 27-14-1603 (Manufactured Home) – 27 CAR § 18-101 et seq.11/05/2025
Salvage, Rebuilt, and Parts-only Vehicles – 27 CAR § 14-101 et seq.11/05/2025
Taxicab Liability Insurance and Self-Insurance Certification for Certain Persons and Religious Denominations – Subpart 1. Taxicabs and For-Hire Vehicles – Liability Insurance Requirements – 27 CAR § 3-101 et seq.11/05/2025
Taxicab Liability Insurance and Self-Insurance Certification for Certain Persons and Religious Denominations – Subpart 2. Self-Insurance – 27 CAR § 3-201 et seq.11/05/2025

Procedural and Administrative

TitleDate Posted
Disclosable Tax Information – 26 CAR § 1-101 et seq.11/06/2025
Disclosure of Records Under Freedom of Information Act – 26 CAR § 2-101 et seq.11/06/2025
Model Record Keeping and Record Retention – 26 CAR § 9-101 et seq.11/06/2025
Prohibition Against Browsing or Unauthorized Access – 26 CAR § 4-10111/06/2025
Settlement or Compromise of Tax Liabilities – 26 CAR § 5-101 et seq.11/06/2025
State Administration of Justice Fund – 16 CAR § 50-101 et seq.11/06/2025
Surety Bond – 26 CAR § 8-101 et seq.11/06/2025
Surety Bond – See 26 CAR § 8-101 et seq.11/06/2025
Tax Advisory Council – 26 CAR § 6-101 et seq.11/06/2025
Taxpayer Bill of Rights – 26 CAR § 7-101 et seq.11/06/2025

Tax Credits/Special Refunds

TitleDate Posted
Arkansas Waterways Investment Income Tax Credit – 26 CAR § 69-101 et seq.11/06/2025
Beer and Sake Excise Tax Credit for Arkansas Rice – 26 CAR § 160-10102/24/2026
Philanthropic Investment in Arkansas Kids Program – 6 CAR § 600-101 et seq.11/06/2025