The Tax Division is responsible for assessing the property of all telecommunications providers,
including all local exchange carriers, interexchange carriers, private pay phone providers, and
cellular telecommunications carriers, gas companies, pipeline companies, railroads, electric power
companies, water companies, barge lines, airlines, cable television companies, private car companies,
motor carriers and bus lines.
Code Ann. §§ 26-26-1601, 26-26-1701 and 26-26-1801.
Motor Carrier and Bus Line reports must be filed on or before March 31st . Ark. Code. Ann. § 26-26-1602.
A company may request an
extension of time to file the Annual Report. The maximum
allowable extension of time is 60 days. The extension request
must be made in writing before the applicable due date for the
Report and there must be good cause shown for extending the
filing date. Ark.
Code. Ann. § 26-26-1604.
Tractor or trailer dealerships, The Truck Blue Book or NADA
books have information on market or retail values of
You may contact the Tax Division via phone, fax or e-mail, or
you may verify on-line. Under the Motor Carrier link,
choose "Motor Carrier Verification".
No. One copy is sufficient. Faxed copies are acceptable for filing. It is the company's responsibility to verify that the report has been received in its entirety by our office.
Motor carriers or bus lines that fail to file Annual Reports on or before the statutory deadline or the extended deadline are considered delinquent and are reported to the Department of Finance and Administration (DFA) for appropriate action. The DFA may impose a penalty for each day that the company is delinquent in filing the report.
Ark. Code. Ann. § 26-26-1604. If the company fails to file a report after the delinquent notice from the
DFA, a default assessment is levied against the company.
Ark. Code Ann. §26-26-1608.
Yes. The report must be completed and returned to the Tax Division to avoid a delinquent penalty and a default assessment.
The Tax Division sends Annual Reports to motor carriers and bus lines that have listed an intent to travel into or through Arkansas in their Single State Registration base state or by purchasing a 72-hour trip permit. The base states send the Tax Division lists of every carrier that registers an intent to travel Arkansas.
A final assessment notice is
mailed to the owner of each company subject to assessment by
the Tax Division. If the owner of the property disputes the
amount of the assessment, the owner of the property may file a
written petition for review of the assessment with the
appropriate commission within ten (10) days of the date of the
notice of the assessment. If no petition for review is
filed within the ten (10) day period for appeal, the
assessment is final and is not subject to challenge.
Ark. Code. Ann. §26-26-1610.