Arkansas § 23-16-103 Annual certified statement of gross revenue

Arkansas Statutes

§ 23-16-103 — Annual certified statement of gross revenue

Arkansas § 23-16-103

Title23

This text of Arkansas § 23-16-103 (Annual certified statement of gross revenue) 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. § 23-16-103 (2026).

Text

(a)(1) Annually, during the month of March, every rail carrier and other carrier subject to regulation by the Arkansas Department of Transportation under the laws of Arkansas shall prepare and transmit to the department a certified statement of the gross revenues from its operations in Arkansas for the preceding calendar year ending December 31.

(2)No deduction shall be made from such gross revenues on account of any payments, expenses, or uncollectible accounts, except refunds occasioned by errors or overcharges.

(b)Upon receipt of the certified statement, the department shall determine the total gross revenues in Arkansas of each and all of the rail carriers and the total gross revenues in Arkansas of each and all of the other carriers.

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(a) (1) Annually, during the month of March, every rail carrier and other carrier subject to regulation by the Arkansas Department of Transportation under the laws of Arkansas shall prepare and transmit to the department a certified statement of the gross revenues from its operations in Arkansas for the preceding calendar year ending December 31. (2) No deduction shall be made from such gross revenues on account of any payments, expenses, or uncollectible accounts, except refunds occasioned by errors or overcharges. (b) Upon receipt of the certified statement, the department shall determine the total gross revenues in Arkansas of each and all of the rail carriers and the total gross revenues in Arkansas of each and all of the other carriers.