Ark. Code Ann. § 23-3-110
This is the official text of Ark. Code Ann. § 23-3-110, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Annual fees generally
Official statutory text
(a) (1) There is levied and charged and there shall be collected annually from each utility subject by law to the payment of fees or charges under the jurisdiction of either the Arkansas Public Service Commission or the Arkansas Department of Transportation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities. (2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility. (3) In determining the amount of any fee for any individual utility pursuant to this subsection, the amount of gross earnings subject to the levy shall be reduced by any amounts derived from the sale of electricity to any other utility, an electric cooperative corporation, or any other entity at wholesale rates regulated by the Arkansas Public Service Commission or the Federal Energy Regulatory Commission. (b) (1) After determining the amount of the fee due to be paid by each of the utilities, the commission or the department having jurisdiction shall, annually on or before August 15, prepare and transmit to each of the utilities a statement of the fees due for utilities costs during the preceding fiscal year. (2) Thereafter, on or before August 31, each of the utilities shall pay to the secretary of the commission or the department having jurisdiction all fees shown to be due by the statements. (c) On receipt of the fees and charges, the secretary shall pay them into the State Treasury, and the amounts so received by the Treasurer of State shall be credited by him or her to the General Revenue Fund Account of the State Apportionment Fund. (d) In the event any utility fails or refuses to pay the fees provided for in this section on or before August 31, the commission or the department having jurisdiction shall add to the fee a penalty of twenty-five percent (25%) thereof and certify the amount of the delinquent tax and penalty to the Attorney General for collection. Amended by Act 2017, No. 707,§ 107, eff. 8/1/2017. Acts 1945, No. 40, § 3; A.S.A. 1947, §§ 73-249, 73-250; Acts 1987, No. 831, § 2.
(a) (1) There is levied and charged and there shall be collected annually from each utility subject by law to the payment of fees or charges under the jurisdiction of either the Arkansas Public Service Commission or the Arkansas Department of Transportation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities. (2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility. (3) In determining the amount of any fee for any individual utility pursuant to this subsection, the amount of gross earnings subject to the levy shall be reduced by any amounts derived from the sale of electricity to any other utility, an electric cooperative corporation, or any other entity at wholesale rates regulated by the Arkansas Public Service Commission or the Federal Energy Regulatory Commission.
(1) There is levied and charged and there shall be collected annually from each utility subject by law to the payment of fees or charges under the jurisdiction of either the Arkansas Public Service Commission or the Arkansas Department of Transportation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities.
(2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility.
portation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities.
(2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility.
(3) In determining the amount of any fee for any individual utility pursuant to this subsection, the amount of gross earnings subject to the levy shall be reduced by any amounts derived from the sale of electricity to any other utility, an electric cooperative corporation, or any other entity at wholesale rates regulated by the Arkansas Public Service Commission or the Federal Energy Regulatory Commission.
(b) (1) After determining the amount of the fee due to be paid by each of the utilities, the commission or the department having jurisdiction shall, annually on or before August 15, prepare and transmit to each of the utilities a statement of the fees due for utilities costs during the preceding fiscal year. (2) Thereafter, on or before August 31, each of the utilities shall pay to the secretary of the commission or the department having jurisdiction all fees shown to be due by the statements.
(1) After determining the amount of the fee due to be paid by each of the utilities, the commission or the department having jurisdiction shall, annually on or before August 15, prepare and transmit to each of the utilities a statement of the fees due for utilities costs during the preceding fiscal year.
(2) Thereafter, on or before August 31, each of the utilities shall pay to the secretary of the commission or the department having jurisdiction all fees shown to be due by the statements.
(c) On receipt of the fees and charges, the secretary shall pay them into the State Treasury, and the amounts so received by the Treasurer of State shall be credited by him or her to the General Revenue Fund Account of the State Apportionment Fund.
(d) In the event any utility fails or refuses to pay the fees provided for in this section on or before August 31, the commission or the department having jurisdiction shall add to the fee a penalty of twenty-five percent (25%) thereof and certify the amount of the delinquent tax and penalty to the Attorney General for collection.
Amended by Act 2017, No. 707,§ 107, eff. 8/1/2017.
Acts 1945, No. 40, § 3; A.S.A. 1947, §§ 73-249, 73-250; Acts 1987, No. 831, § 2.
(a) (1) There is levied and charged and there shall be collected annually from each utility subject by law to the payment of fees or charges under the jurisdiction of either the Arkansas Public Service Commission or the Arkansas Department of Transportation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities. (2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility. (3) In determining the amount of any fee for any individual utility pursuant to this subsection, the amount of gross earnings subject to the levy shall be reduced by any amounts derived from the sale of electricity to any other utility, an electric cooperative corporation, or any other entity at wholesale rates regulated by the Arkansas Public Service Commission or the Federal Energy Regulatory Commission.
(1) There is levied and charged and there shall be collected annually from each utility subject by law to the payment of fees or charges under the jurisdiction of either the Arkansas Public Service Commission or the Arkansas Department of Transportation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities.
(2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility.
portation a fee in an amount equivalent to that proportion of the total utilities costs that the gross earnings of each of the utilities bear to the total gross earnings of all utilities.
(2) However, the fee to be collected annually from each of the utilities shall not exceed, in any year, an amount exceeding two-fifths of one percent (2/5 of 1%) of the gross earnings of each respective utility.
(3) In determining the amount of any fee for any individual utility pursuant to this subsection, the amount of gross earnings subject to the levy shall be reduced by any amounts derived from the sale of electricity to any other utility, an electric cooperative corporation, or any other entity at wholesale rates regulated by the Arkansas Public Service Commission or the Federal Energy Regulatory Commission.
(b) (1) After determining the amount of the fee due to be paid by each of the utilities, the commission or the department having jurisdiction shall, annually on or before August 15, prepare and transmit to each of the utilities a statement of the fees due for utilities costs during the preceding fiscal year. (2) Thereafter, on or before August 31, each of the utilities shall pay to the secretary of the commission or the department having jurisdiction all fees shown to be due by the statements.
(1) After determining the amount of the fee due to be paid by each of the utilities, the commission or the department having jurisdiction shall, annually on or before August 15, prepare and transmit to each of the utilities a statement of the fees due for utilities costs during the preceding fiscal year.
(2) Thereafter, on or before August 31, each of the utilities shall pay to the secretary of the commission or the department having jurisdiction all fees shown to be due by the statements.
(c) On receipt of the fees and charges, the secretary shall pay them into the State Treasury, and the amounts so received by the Treasurer of State shall be credited by him or her to the General Revenue Fund Account of the State Apportionment Fund.
(d) In the event any utility fails or refuses to pay the fees provided for in this section on or before August 31, the commission or the department having jurisdiction shall add to the fee a penalty of twenty-five percent (25%) thereof and certify the amount of the delinquent tax and penalty to the Attorney General for collection.
Amended by Act 2017, No. 707,§ 107, eff. 8/1/2017.
Acts 1945, No. 40, § 3; A.S.A. 1947, §§ 73-249, 73-250; Acts 1987, No. 831, § 2.
Status: in_force
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