Revenue Rules

Proposed Rules

Title	Date Posted
Gender Information required to be displayed on an Arkansas Driver’s License or State identification Card	05/14/2024

Child Support

Title	Date Posted
OCSE Policy Manual (Proposed)	02/10/2020
Policy Manual	12/19/2019

Driver Services

Title	Date 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	Date Posted
2022-4 Sales and Use Tax Exemption for Water Used for Commercial Production of Poultry	09/16/2022
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 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	Date Posted
Legal Notice	09/09/2022
Proposed Rule 2022-7 Standard Mileage Rates for Income Tax Purposes	12/20/2022
2022-6 Arkansas Elective Pass-Through Entity Tax Rule	12/21/2022
2018-3 Apprenticeship Program Income Tax Credit	05/27/2019
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	Date 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	07/31/2023
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	Date 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	Date Posted
2019-3 State Treasury Money Management Trust Policy	12/19/2019
2019-2 Arkansas State Treasury Investment Policy	12/19/2019
2018-2 State Treasury Money Management Trust Policy	12/31/2018
2018-1 Arkansas State Treasury Investment Policy	12/31/2018
2017-3 Emergency Rule	08/23/2017
2017-2 Emergency Rule	08/23/2017
2012-A Management of Cash Funds	06/14/2012

Tax Credits/Special Refunds

Title	Date Posted
Rule 2022-1	05/24/2022

Comments

Title	Date 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