Arkansas § 11-9-304 Payment of tax by self-insurer

Arkansas Statutes

§ 11-9-304 — Payment of tax by self-insurer

Arkansas § 11-9-304

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This text of Arkansas § 11-9-304 (Payment of tax by self-insurer) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 11-9-304 (2026).

Text

(a)(1) The Workers' Compensation Commission shall collect a tax from every self-insured employer at a rate to be determined as provided by § 11-9-306 but not to exceed three percent (3%) of the written manual premium which would have to be paid under § 11-9-303 by a carrier if the self-insured employer were insured by a carrier.

(2)Upon the final payment of the liabilities of the Death and Permanent Total Disability Trust Fund pursuant to § 11-9-502 , the tax rate under this section shall not exceed one and five-tenths percent (1.5%).

(b)If the tax provided for under this section is not paid within thirty (30) days of the date provided in § 11-9-306 , there shall be assessed a penalty for each thirty (30) days the amount so assessed remains unpaid which is equal to ten percent (10%) of

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(a) (1) The Workers' Compensation Commission shall collect a tax from every self-insured employer at a rate to be determined as provided by § 11-9-306 but not to exceed three percent (3%) of the written manual premium which would have to be paid under § 11-9-303 by a carrier if the self-insured employer were insured by a carrier. (2) Upon the final payment of the liabilities of the Death and Permanent Total Disability Trust Fund pursuant to § 11-9-502 , the tax rate under this section shall not exceed one and five-tenths percent (1.5%). (b) If the tax provided for under this section is not paid within thirty (30) days of the date provided in § 11-9-306 , there shall be assessed a penalty for each thirty (30) days the amount so assessed remains unpaid which is equal to ten percent (10%) of the unpaid amounts and which shall be collected at the same time as a part of the tax assessed.

Legislative History

Amended by Act 2016EX3, No. 5,§ 2, eff. 8/22/2016. Amended by Act 2016EX3, No. 4,§ 2, eff. 8/22/2016. Init. Meas. 1948, No. 4, § 47, Acts 1949, p. 1420; Acts 1979, No. 253, § 10; 1983, No. 393, § 1; A.S.A. 1947, § 81-1348.