DFA Revenue Rules

Child Support

Title Posted
Policy Manual 12/03/2012

Driver Services

Title Posted
1998-3 Insurance Reporting Requirements 11/17/2009
1997-7 Application for Commercial Driver's License 11/17/2009
1997-6 Federal Driver's Privacy Act 11/17/2009
1993-9 Driver Services Regulation 11/17/2009
1992-2 Restricted Commerical Drivers License 11/17/2009

Excise Tax

Title Posted
2015-2 | Mandatory Electronic Reporting by Tobacco Wholesalers 11/18/2015
2014-2 | Alternative Fuels Tax-Liquefied Natural Gas (LNG) 08/04/2014
2012-2 Arkansas Sales Tax Holiday 06/04/2012
2010-1 Veterinarian Sales and Use Tax Rule (effective 07/01/2010) 07/27/2010
2008-4 Natural Gas Severance Tax Rules 08/12/2010
2008-3 Gross Receipts Tax Rules 11/17/2009
2007-5 Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process 11/17/2009
2007-4 Charitable Bingo and Raffle 08/17/2010
2002-1 In-Lieu-Of-Tax Payments 11/17/2009
2000-8 Real Property Tax Credit Claims 11/17/2009
2000-1 Tobacco Master Settlement Agreement Payments by Nonparticipating Tobacco Product Manufacturers 07/29/2010
1999-2 Nonresidential Construction Surcharge 08/27/2010
1998-5 Cigarette Stamps and Border Zone Sales 07/29/2010
1995-2 Vending Goods Wholesale Tax 08/26/2010
1993-8 Soft Drink Tax 08/16/2010
1993-11 Enterprise Zone Act of 1993 11/17/2009
1989-1 Gross Receipts and Use Tax/Enterprise Zones 11/17/2009
1985-x Real Estate Transfer Tax 11/17/2009
1977-1 Beer Excise Tax 11/17/2009

Income Tax

Title Posted
2018-1 Standard Mileage Rates for Income Tax Purposes 05/15/2018
2016-3 Standard Mileage Rates for Income Tax Purposes 06/26/2017
2016-2 Standard Mileage Rates for Income Tax Purposes 03/07/2017
2016-1 Standard Mileage Rates for Income Tax Purposes 07/21/2016
2015-1 Standard Mileage Rates for Income Tax Purposes 05/13/2015
2014-1 Standard Mileage Rates for Income Tax Purposes 04/14/2014
2013-1 Standard Mileage Rates for Income Tax Purposes 09/11/2013
2012-1 Standard Mileage Rates for Income Tax Purposes 04/19/2012
2011-1 Standard Mileage Rates for Income Tax Purposes (Effective December 16, 2011) 11/17/2011
2010-2 Standard Mileage Rates for Income Tax Purposes 08/13/2010
2009-1 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2008-2 Standard Mileage Rate for Income Tax Purposes 11/17/2009
2008-1 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2007-9 The Delta Geotourism Incentive Act of 2007 06/16/2011
2007-1 Standard Mileage Rate 11/17/2009
2006-3 Withholding on Nonresident Members of Pass-Through Entities 04/16/2012
2006-2 Income Tax Exemption Increase for Armed Services Members 11/17/2009
2006-1 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2005-6 Standard Mileage Rates for Income Tax Purposes 03/27/2012
2005-2 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2004-2 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2003-4 Treatment of Employee Contributions to Employment-Related Retirement Plans 11/17/2009
2003-3 Tax Credit Registration and Claim Verification System 11/17/2009
2003-2 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2002-2 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2002 3.26-51-401(a) Small Business Tax Accounting, Use of Accrual Basis and Cash Basis Accounting Methods 11/17/2009
2001-1 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2000-7 Standard Mileage Rates for Income Tax Purposes 11/17/2009
2000-5 Withholding and Payment of Income Taxes by Electronic Funds Transfer 11/17/2009
2000-2 Electronic Return Originator 11/17/2009
1999-4 Tuition Reimbursement Tax Credit Program 11/17/2009
1998-1 Comprehensive Corporation Income Tax Regulations 11/17/2009
1997-4 Comprehensive Individual Income Tax Regulations 11/17/2009
1997-2 Individual Income Tax Credit for Political Contributions 11/17/2009
1996-3 Apportionment of Business Income Arising from Intragroup Licensing Transactions 11/17/2009
1996-2 Electronic Filing Providing Taxpayer with Return 11/17/2009
1996-1 Tax Credit Youth Apprenticeship Program 11/17/2009
1991-12 Guidelines for the Use of Substitute and Reproduced Tax Forms 11/17/2009
1991-11 Recycling Equipment 11/17/2009
1985-1 Credit Against Tax for Donations or Sales Below Cost of Tangible Personal Property and Certain Money Contributions for Certain Qualified Education Purposes 11/17/2009

Motor Vehicle

Title Posted
2007-8 Salvage, Rebuilt & Parts Only Vehicles 08/18/2010
2007-7 Administration of Special License Plates and Certificates for Persons with Disabilities 11/17/2009
2006-8 Special License Plates and Decals 11/17/2009
2005-7 Dealer Plates and Tags for Motor Vehicles and Motorcycles 06/16/2011
2004-7 Cancellation of Title or MCO for a Manufactured Home 11/17/2009
1997-5 Streamlined Vehicle Registration Procedure 11/17/2009
1995-1 Odometer Disclosure Requirements 11/17/2009
1994-3 Dealer/Lienholder Registration and Title Application 11/17/2009
1993-7 Bonded All-Terrain Vehicle 11/17/2009
1993-3 Bonded Title Regulation 11/17/2009

Procedural and Administrative

Title Posted
2009-2 State Administration of Justice Fund 11/17/2009
2000-4 Settlement or Compromise of Tax Liabilities 11/17/2009
2000-3 Model Record Keeping and Record Retention 11/17/2009
1998-7 Prohibition Against Browsing or Unauthorized Access 11/17/2009
1993-6 Administrative Procedure 11/17/2009
1993-5 Administrative Procedure, Sales Tax 11/17/2009
1991-7 Disclosable Tax Information 11/17/2009
1991-10 Tax Advisory Council 11/17/2009
1991-1 Surety Bond 11/17/2009
1989-1 Taxpayer Bill of Rights 11/17/2009
1987 Surety Bond 11/17/2009
1986-1 Disclosure of Records Under Freedom of Information Act 11/17/2009

Arkansas State Board of Finance

Title Posted
2018-2 State Treasury Money Management Trust Policy - Proposed Rule 09/27/2018
2018-1 Arkansas State Treasury Investment Policy - Proposed Rule 09/27/2018
2018-2 State Treasury Money Management Trust Policy - Emergency Rule 09/19/2018
2018-1 Arkansas State Treasury Investment Policy - Emergency Rule  09/19/2018
2017-3 Emergency Rule 08/23/2017
2017-2 Emergency Rule 08/23/2017
2012-A Management of Cash Funds 06/14/2012

Comments

Title Posted
2011-1 Standard Mileage Rates for Income Tax Purposes 10/21/2011
2012-1 Standard Mileage Rates for Income Tax Purposes 04/18/2012
2012-2 Arkansas Sales Tax Holiday 04/13/2012
2012-A Management of Cash Funds | First Round of Comments 05/11/2012
2012-A Management of Cash Funds | Second Round of Comments 05/11/2012
2013-1 Standard Mileage Rates for Income Tax Purposes 08/09/2013
2014-1 Standard Mileage Rates for Income Tax Purposes 02/18/2014
2014-2 Alternative Fuels Tax/Liquefied Natural Gas (LNG) 05/19/2014
2015-1 Standard Mileage Rates for Income Tax Purposes 01/28/2015
2015-2 Mandatory Electronic Reporting by Tobacco Wholesalers 10/08/2015