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(a)(1)(A)?The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports reporting zero (0) sales.
(B)(i)?The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the gross receipts tax permit has expired.
(ii)?Within thirty (30) days after the date of the notice, the taxpayer shall return the permit to the secretary.
(2)?This section does not apply to a permit that is issued under ??26-52-201(e) to a taxpayer whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
(b)(1)?Any taxpayer who has been notified that his or her gross receipts tax permit will expire may petition the secretary to retain the taxpayer's gross receipts tax permit if the taxpayer reasonably expects to engage in business within the twelve-month period immediately following the notification.
(2)?The secretary may allow a taxpayer to retain the taxpayer's gross receipts tax permit if the taxpayer demonstrates to the secretary's satisfaction that the taxpayer will require a gross receipts tax permit within the following twelve (12) months to engage in business.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-52-210. Expiration of permit - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-52-210/
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