Arkansas § 14-42-121 Allowance for meal tips

Arkansas Statutes

§ 14-42-121 — Allowance for meal tips

Arkansas § 14-42-121

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This text of Arkansas § 14-42-121 (Allowance for meal tips) 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. § 14-42-121 (2026).

Text

(a)If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be:

(1)Based on the actual expense incurred; or (2) (A) Made on a per diem basis.

(B)A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017.

(b)Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.

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(a) If authorized by the governing body of the municipality, reimbursements to municipal employees for the purchase of meals and meal tips shall be: (1) Based on the actual expense incurred; or (2) (A) Made on a per diem basis. (B) A per diem reimbursement under subdivision (a)(2)(A) of this section shall be made under an accountable plan as defined by Internal Revenue Service regulations as in existence on January 1, 2017. (b) Reimbursement for meal tips under subsection (a) of this section shall not exceed fifteen percent (15%) of the purchase amount of the meal.