Legislative Drafting Manual
Legislative Drafting Manual
STATE OF ARKANSAS
BUREAU OF LEGISLATIVE RESEARCH
LEGISLATIVE DRAFTING MANUAL QUICK REFERENCE GUIDE
Topic Page #
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TABLE OF CONTENTS
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5.7 ARKANSAS CODE – RENUMBERING AVOIDED 85
5.8 ARKANSAS CODE – CHANGING CHAPTER AND SUBCHAPTER NAMES 86
5.9 AMENDING OR REPEALING INITIATED MEASURES 87
5.10 AMENDING ARKANSAS SUPREME COURT RULES 88
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10.8 INTERIM RESOLUTIONS 125
APPENDICES 139
APPENDIX A. CHECKLIST FOR CREATING A BOARD, COMMITTEE,
COMMISSION, TASK FORCE, ETC. 140
APPENDIX B. CHECKLIST FOR CREATING A CRIMINAL OFFENSE 143
APPENDIX B-1. OUTLINE OF A CRIMINAL OFFENSE 145
APPENDIX C. CHECKLIST FOR CREATING A FUND IN TITLE 19 151
APPENDIX C-1. CREATING FUNDS IN TITLE 19 – INSTRUCTIONS 153
APPENDIX C-2. CHARACTERISTICS OF TYPES OF FUNDS 155
APPENDIX D. TECHNICAL INSTRUCTIONS FOR CREATING AN INTERIM
STUDY PROPOSAL – INTERIM RESOLUTIONS 156
APPENDIX E. ARKANSAS CODE TITLES 161
APPENDIX F. INTERIM COMMITTEES 162
APPENDIX G. THE NIST REFERENCE ON CONSTANTS, UNITS, AND
UNCERTAINTY 164
APPENDIX H. TABLE OF DUAL-CODIFIED ARKANSAS CODE SECTIONS 169
APPENDIX I. LIST, BY SUBJECT, OF ARKANSAS CODE SECTION DERIVED
FROM INITIATED MEASURES 177
APPENDIX J. RECOMMENDED REFERENCE RESOURCES 183
APPENDIX K. BILL REVIEW – LEGAL REVIEW ISSUES CHECKLIST 184
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APPENDIX L. CONSTITUTIONAL PROVISIONS SUBJECT TO AMENDMENT
BY THE GENERAL ASSEMBLY 186
APPENDIX M. SUPERMAJORITY VOTES REQUIRED BY THE ARKANSAS
CONSTITUTION 187
APPENDIX N. AMENDMENT 19 TAXES THAT REQUIRE A SUPERMAJORITY
VOTE 190
APPENDIX O. UNIFORM ACTS, MODEL ACTS, AND COMPACTS 207
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PART 1. WORKING PROCEDURES OF THE BUREAU OF
LEGISLATIVE RESEARCH.
(c) CONFIDENTIALITY.
Unpublished memoranda, working papers, and correspondence of members of the
General Assembly are not subject to disclosure under Arkansas Code § 25-19-105(b)(7).
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(d) HOW A BILL DRAFT IS PREPARED.
Typically, the process of drafting a bill begins when a legislator contacts a drafting
attorney and presents an idea for a bill or a problem that he or she wants to address. The
drafting attorney researches the issue and works with the legislator to develop a bill draft.
At other times, the legislator may direct the drafting attorney to work with an interested
party or to prepare a bill based on a draft prepared by a constituent or interest group,
legislation from another state, or a model or uniform act.
However, under § 10-2-501, an individual member of the General Assembly may file
written notice with the Director of the Bureau of Legislative Research that the member's
drafting requests may be processed only after the member provides prior direct approval to
the drafting attorney. In this case, a drafting attorney shall not:
• Draft any bill, resolution, or amendment for the member without the prior direct
approval of the member;
• List the name of the member on any bill, resolution, or amendment without the prior
direct approval of the member; or
• On a bill, resolution, or amendment of which the member is the lead sponsor,
establish the order of cosponsors without the prior direct approval of the member if
the member is the lead sponsor.
As time permits and within the discretion of the drafting attorney, a drafting attorney
may assist a state agency or other entity with the preparation of agency bills or amendments
without the prior direct approval of a member of the General Assembly. Otherwise, a
member of the General Assembly must request the bill before Bureau staff may begin work
on the request.
If the drafting attorney learns the bill is likely to have several cosponsors, the
drafting attorney may provide a printed Cosponsor Authorization Form, which lists in
alphabetical order all the members of the General Assembly. The Cosponsor Authorization
Form is helpful in matching the signature of a member with the member's name and
facilitates the speedy addition of cosponsors to a bill.
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(g) LEGISLATION DRAFTED OUTSIDE THE BUREAU.
All nonappropriation bills, resolutions, and amendments are processed by the
Bureau Legal Research and Drafting Section.
• If the draft amends current law, whether the legislation accurately reflects current
law and the additions and deletions being made to current law;
• Whether the legislation conforms to style, usage, and numbering rules;
• Whether the provisions are clear and complete; and
• Whether the legislation raises legal issues of which the sponsor should be made
aware, for example, a conflict with federal or state constitutional law, other federal
law, or Arkansas law.
It is to the advantage of the outside drafter to work with the drafting attorney to make
appropriate revisions to the draft. This collaborative approach provides a means for the
outside drafter to have input into revisions before a bill's enactment. After enactment all bills
are conformed to current drafting conventions during the codification process under the
direction of the Code Revisor and the Arkansas Code Revision Commission. The outside
drafter will not have the opportunity for input during the codification process.
Submission of a draft to the Bureau does not mean that a legislator must file or
release the bill.
Bureau staff persons should remind outside drafters that they should not wait until
they want the bill filed before asking the legislator to submit the bill to the Bureau. The
Bureau still must process and review the bill, and the processing of legislation takes more
time than most outside drafters expect. Several steps are involved, and the large volume of
bills filed during a legislative session affects how quickly a bill can be reviewed and
processed by the Bureau.
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Bureau drafters should make every effort to complete bills before the deadline.
However, as the filing deadline approaches, Bureau drafters may be instructed to prepare all
remaining bills as shell bills only.
Staff should encourage outside bill drafters to provide their drafts to Bureau staff in
electronic format. Having the drafts in electronic format helps expedite the bill because it
keeps Bureau staff from having to completely retype the bill. Unfortunately, sometimes the
document format keeps Bureau staff from using the electronic version.
If possible, provide the Bureau with a copy of the draft bill on a computer disk or as
an attachment to an email message. For the file to be useful to Bureau staff, the document
must be prepared using the following guidelines:
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(3) If the bill amends existing law, the bill typically must show changes to the law as
it existed before the current session of the General Assembly as shown in the latest official
hard copy of the Arkansas Code. An exception would be those instances in which the bill
amends the existing law that has been amended by an act of the current legislative session or
uncodified law from previous sessions.
(5) If possible, also provide a hard copy of the draft with the electronic version.
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(b) CONSULT BUDGET & FISCAL REVIEW DIVISION.
A drafting attorney in the Legal Research and Drafting Section should consult with a
member of the Budget & Fiscal Review Section if the request is for:
The drafting attorney may transfer the drafting of the provision to the Budget &
Fiscal Review Section.
If time constraints prevent the drafting attorney from consulting with the Budget &
Fiscal Review Section before drafting the bill or amendment, the drafting attorney should
inform the Budget & Fiscal Review Section concerning the draft.
If the requestor objects to Bureau staff informing or consulting anyone, Bureau staff
must respect his or her wishes. If possible, inform the Budget & Fiscal Review Section once
the project is public.
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Joint Rules require that proposed legislation affecting the licensure of any
profession, occupation, or class of health care providers not currently licensed or expanding
the scope of practice of any profession, occupation, or class of health care providers to be
considered by the General Assembly at a regular biennial session be introduced in the
General Assembly during the first fifteen calendar days of a regular biennial session. After
the fifteenth day of the regular session, any proposed legislation affecting the licensure of
any profession, occupation, or class of health care providers not currently licensed or
expanding the scope of practice of any profession, occupation, or class of health care
providers must be approved for introduction by a three-fourths vote of the full membership
of each house.
Ark. Const., Article 5, § 17 states that the fiscal session shall not exceed thirty calendar days
in duration. The fiscal session may be given a one-time extension not to exceed fifteen
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calendar days by a vote of three-fourths of the members elected to each house of the General
Assembly.
Deadline for filing general legislation after identical resolutions have been approved:
House Rules Section 14.(C)(4) states, “A non-appropriation bill shall not be filed for
introduction in either the House of Representatives or the Senate later than the fifteenth
(15th) day of a fiscal session.”
Constitutional Amendments:
Joint Rules state: “A resolution proposing a constitutional amendment may be
considered only during a regular session.”
Retirement Bills:
Act 962 of 2009 made a number of technical corrections to the Arkansas Code to
include references to fiscal sessions. Arkansas Code Annotated § 10-2-115(c) provides in
part:
(c) A bill affecting any publicly supported retirement system or systems shall
not be introduced or considered at any special session or fiscal session of the
General Assembly unless the introduction and consideration of the bill is first
approved by a three-fourths (3/4) vote of the full membership of each house
of the General Assembly.
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1.6 HOUSE AND SENATE RULES
House and Senate Rules of each General Assembly are filed early in the regular session. The House
resolution is usually HR1001, and the Senate resolution is usually SR1. Please refer to the General
Assembly’s website for the current resolutions.
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PART 2. PARTS OF A BILL
Examples:
State of Arkansas
93rd General Assembly
Regular Session, 2021
State of Arkansas
93rd General Assembly
First Extraordinary Session, 2021
State of Arkansas
93rd General Assembly
Fiscal Session, 2022
(e) TITLE.
(1) Title as a description.
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The title is a description of the general purposes of the bill. The title of a bill
containing an emergency clause, or repealing or amending an initiated act should contain a
reference to the emergency clause or initiated act in the title. It is the policy of the General
Assembly that the title shall not include language that is intended to be humorous, sarcastic,
or disrespectful.
Make the title no more specific than necessary to avoid details that might conflict
with subsequent amendments.
Example:
Correct:
AN ACT TO INCREASE THE ANNUAL RENEWAL FEE
FOR AN AUCTIONEER’S LICENSE; TO DECLARE AN
EMERGENCY; AND FOR OTHER PURPOSES.
Incorrect:
AN ACT TO INCREASE THE ANNUAL RENEWAL FEE
FOR AN AUCTIONEER’S LICENSE TO SIXTY-FIVE
DOLLARS ($65.00); AND FOR OTHER PURPOSES.
(2) Form.
• The title of a bill begins immediately below the caption “FOR AN ACT TO
BE ENTITLED”. This caption is generated when the bill is formatted by the
Bureau of Legislative Research.
• The title begins with the words, “AN ACT ”. The title commonly ends with
“; AND FOR OTHER PURPOSES.”, but the phrase is not required.
• The title is written in all capital letters. However, if the title refers to a
subsection or subdivision of law with a lowercase designation, then the
lowercase letter is retained in the title.
• A title ends with a period.
• There is no limitation on the length of a title.
• Use a semicolon to designate the break between one phrase and another.
A bill must contain only one subject. The title must express the subject. Joint Rules
say in part, “No bill shall be passed by either house containing more than one subject, which
shall be expressed in the title”.
(f) SUBTITLE.
(1) Subtitle as a short title.
Like the title, the subtitle is a description of the general purposes of the bill. The
subtitle of a bill containing an emergency clause, or repealing or amending an initiated act
should contain a reference to the emergency clause or initiated act in the subtitle. The
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subtitle is a shorter version of the title and is used for electronic display in the House of
Representatives.
(2) Form.
• The subtitle appears below the title and is limited to six lines of forty
characters each.
• The subtitle is written in all capital letters. However, if the subtitle refers to a
subsection or subdivision of law with a lowercase designation, then the
lowercase letter is retained in the subtitle.
• The subtitle begins immediately below the caption “SUBTITLE”. The
caption is generated when the bill is formatted by the Bureau.
• The subtitle should not contain the words “AN ACT ”.
• A subtitle ends with a period.
• Use a semicolon to designate the break between one phrase and another.
Example:
TO INCREASE THE ANNUAL RENEWAL FEE FOR AN
AUCTIONEER’S LICENSE; TO MAKE TECHNICAL
CORRECTIONS; AND TO DECLARE AN EMERGENCY.
Examples:
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SECTION 1. DO NOT CODIFY. Legislative
findings.
The General Assembly finds that:
(B) Emergency Clauses and Effective Dates. If the act will go into effect on
a date other than the ninety-first day after sine die adjournment, then a section heading
should be used to indicate that the act includes an emergency clause or a specific effective
date. See § 6.5 of this manual for more detailed information concerning emergency clauses
and effective dates.
Examples:
SECTION 1. EFFECTIVE DATE. This act is
effective for tax years beginning on or after January 1, 2012.
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• Title
• Legislative findings, intent, and purpose (If the section does not address all
these items, then the catchline should be adjusted to reflect the items
covered.)
• Definitions
• Substantive provisions
• Applicability
• Construction/interpretation
• Nonseverability, if desired
• Repealing sections
• Effective date or dates
• Emergency clause
(B) The substantive sections of the bill are usually numbered chronologically
from the lowest to the highest Code section being amended.
(4) CAPITALIZATION.
To identify a new section in the body of the bill the word “SECTION” is capitalized.
Example:
SECTION 1. It is unlawful to…
Example:
The effective date of section 1 of this act is…
Example:
Section 5 of this bill is effective ...
Once the bar code is added, that bill cannot be changed before introduction except by
producing another bill with a different document number.
In rare instances a preamble is added after the subtitle and before the enacting clause.
The preamble may list reasons for introducing the bill and may include a description of the
purposes of the bill.
An engrossment date is the date that an amendment was incorporated into a bill.
Only a bill that has been amended will have an engrossment date. If there is an engrossment
date, it will appear above the words “A BILL” located at the top of the first page. The
engrossment date begins with “H” or “S” to indicate the house that made the engrossment.
When the Governor calls a special session, only bills related to items on the
Governor’s proclamation may be considered until the items have been disposed of.
Therefore, bills filed in a special session identify the item in the proclamation to which the
bill relates. The words “CALL ITEM” and the number appear near the top right side of the
first page of the bill.
Example:
CALL ITEM 1
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2.5 PARTS GENERATED BY BUREAU BILL DRAFTING PROGRAM.
The Bureau drafting attorney must list the sponsors of the bill and prepare the title,
subtitle, body, and, if appropriate, the emergency clause of the bill. For every bill
introduced into the House or the Senate, the markup header, session identification, enacting
clause, and document I.D. number are added automatically by the electronic bill drafting
program used by the Bureau of Legislative Research. The designation of Senate Bill or
House Bill is added by the program, and the bill number is added by the House or Senate
upon introduction.
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PART 3. NUMBERING SYSTEM
Example:
Arkansas Code §1(title)-1(chapter)-1(subchapter)01(section
number)
* Note – The title, chapter, subchapter, and section designation use only numbers, except in
the Uniform Commercial Code, uniform or model acts approved by the National Conference
of Commissioners on Uniform State Laws, or certain interstate compacts. In those
instances, the style of the uniform or model acts and compacts is followed.
To refer to a section of the Arkansas Code, include the numbers of all three units
separated by a hyphen. Include a section symbol followed by a space before the Arkansas
Code section being referenced.
Examples:
Referring to the first section of Arkansas Code Title 1,
Chapter 1, Subchapter 1 is written as:
Arkansas Code § 1-1-101;
OR
§ 1-1-101
(1) Title;
(2) Findings;
(3) Purpose;
(4) Legislative intent;
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(5) Definitions;
(6) Applicability;
(7) Construction; and
(8) Penalties (general penalties only).
(a) LEVELS.
Divisions within a section are called “subsections” and “subdivisions”. The
Arkansas Code makes extensive use of subsections and subdivisions to divide material so
that it will be easier for the reader to find information and to clarify any citations made in
pleadings or elsewhere in order to aid the public, courts, and litigants. Most multiple
sentence sections are divided into subsections or subdivisions.
(1) Subsections.
The first level is referred to as “subsections”. A subsection begins with a lowercase
letter only.
(2) Subdivisions.
All other levels are referred to as “subdivisions”. A subdivision begins with either a
number, uppercase letter, or Roman numeral.
* Note – There are rare instances where material extends below the fourth level down to an
italicized level. However, the drafter should reorganize the Code or add additional Code
sections to avoid this if possible. See § 3.2(c)(3) of this manual.
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A first-level subsection letter is used only if the section is divided into two or more
subsections. The first-level “(a)” appears before the first sentence of the section.
Examples:
9-9-999. Example catchline.
(a) This is the main thought.
(b) This is the second main thought.
Examples:
9-9-999. Duties.
The Arkansas Towing and Recovery Board shall:
(1) Receive applications for licensure;
(2) Establish procedures for processing
applications; and
(3) Issue licenses to qualified applicants.
7-7-777. Definitions.
(a) As used in this subchapter:
(1) “Number” means…
(2) “Road” means…
(b) The definitions in this section shall not apply to…
(1) Use lower subdivisions in a list following introductory language and a colon.
Example:
13-7-102. Definitions.
As used in this subchapter:
(1) “Historic preservation” means the research,
interpretation, presentation, protection, restoration, and
rehabilitation of historic property; and
(2) “Historic property” means any building, structure,
object, district, area, or site that is significant in the history,
architecture, archeology, or culture of this state, its
communities, or the nation.
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(2) Use lower subdivisions if the lower subdivision numbering first appears
immediately after the higher level numbering, for example, “(a)(1)”, “(2)(A)”, or “(B)(i)”.
(3) Code sections with excessive subdividing are those divided beyond four levels
and are strongly discouraged. All subdivisions beyond the fourth level are italicized when
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codified but are not italicized in the bill in order to avoid a misunderstanding that the
italicized language is the result of the engrossment of an amendment to the bill. The use of
the numbering system beyond the fourth level indicates that reorganizing the material,
adding a new subsection, or adding a new section should be considered rather than
extending the material beyond the fourth level. Under no circumstances should material
extend beyond the eighth level.
Example:
(2)(A) It is not be necessary to obtain a permit
for nor shall it be unlawful to move a vehicle or machinery in
excess of the maximum width prescribed in § 27-35-206 and
that is used only for normal farm purposes that require the
use of such vehicles or machinery hay harvesting equipment,
plows, tractors, bulldozers, or combines when if:
(i) The vehicle or machinery is hauled
on a vehicle licensed as a natural resources vehicle;
(ii) The vehicle or machinery is owned
or leased by a person primarily engaged in farming
operations and is being operated by an owner or lessor of the
vehicle or machinery or the owner's or lessor's employee;
(iii) The vehicle or machinery is
either:
(a) Being transported by a
farm machinery equipment dealer or repair person in making
a delivery of a new or used vehicle or new or used machinery
to the farm of the purchaser; or
(b) Being used in making a
pickup and delivery of the vehicle or machinery from the
farm to a shop of a farm machinery equipment dealer or
repair person for repairs and return to the farm; and
(iv) The movement is performed
during daylight hours within a radius of fifty (50) miles of the
point of origin and no part of the movement is upon any
highway designated and known as a part of the national
system of interstate and defense highways or any fully
controlled access highway facility.
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approved by the National Conference of Commissioners on Uniform State Laws, or certain
interstate compacts designation.
Example:
Repetitious:
(c) The director shall collect the penalty levied by
this subchapter.
(d) The director shall collect the fees imposed by this
section.
(e) The director shall collect all revenues paid into
the fund.
Better:
(c) The director shall collect:
(1) The penalty levied by this subchapter;
(2) The fees imposed by this section; and
(3) All revenues paid into the fund.
(1)(A) Use the words “Arkansas Code” before the section number if the reference to
a section of the Arkansas Code appears in a section of a bill that is not amending the
Arkansas Code. Refer to the section by writing, “Arkansas Code §” and the section number.
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SECTION 2. This act does not apply to a permit
issued under Arkansas Code § 8-6-1305.
(B) In sections that amend or add new sections to the Arkansas Code, the
words “Arkansas Code” are used in the lead-in language that states what section is to be
amended. The reason for adding “Arkansas Code” is to let the reader know what document
is being referenced.
(2) When to omit the words “Arkansas Code” from a reference to a citation to a
section number.
If a reference to an Arkansas Code section appears within statutory text, it is not necessary
to preface the reference with the words “Arkansas Code”.
Example:
This section does not limit additional governmental entities
from becoming members of the district under § 8-15-106.
(b) WHEN NOT TO INCLUDE THE SECTION SYMBOL WITH THE SECTION
NUMBER.
A section symbol is always used with the Arkansas Code section number with two
exceptions.
(1) A section symbol does not appear with the section number in the section
catchline of the Arkansas Code. Therefore, in preparing a bill do not include a section
symbol with the number at the beginning of the section.
Example:
17-26-101. Title.
This chapter shall be known and cited as the
“Cosmetology Act”.
(2) The section symbol does not appear if the section number appears at the
beginning of the sentence. Instead the word “Section” or “Sections” is used.
Example:
Sections 17-35-601 – 17-35-606, 17-35-701, 17-35-702, and
17-35-801 – 17-35-803 may be cited as the “Arkansas
Residential Interior Designers Title Registration Act”.
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(c) SECTION THAT REFERS TO ITSELF.
A section that refers to itself does not repeat its section number. The reference is
made by stating, “this section”. If an internal reference is made within a subsection, it
should be referenced by stating, “in this subsection”. If the reference is an internal reference
within a subdivision, it should be referenced by stating, “in this subdivision (a)(3)”.
Examples:
...except as provided by this section
…except as provided by this subsection
…subsection (b) of this section
...except as provided by subdivision (a)(1) of this section
…this subdivision (f)(2)
Example:
§§ 17-35-601, 17-35-606, and 17-35-803
A double section symbol precedes each series of sections being amended which do
not constitute a complete subchapter or chapter:
Example:
§§ 12-33-202 – 12-33-209, and §§ 9-14-305 – 9-14-309
A single section symbol precedes each Arkansas Code section citation in a series of
section citations joined by “or”:
Example:
§ 17-26-101, § 17-26-103, or § 17-26-108
A single section symbol precedes each Arkansas Code chapter or subchapter citation
in a series of chapter or subchapter citations joined by either “and” or “or”:
Examples:
§ 9-14-101 et seq., § 9-14-201 et seq., and § 9-14-301 et seq.
If a series of Arkansas Code sections contains a citation that has been repealed, set out
section symbols again.
Example:
§§ 17-35-601–17-35-603, § 17-35-604 [repealed], § 17-35-
606, and § 17-35-803
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When a series of Arkansas Code sections features citations below the whole-section
level, use section symbols for each citation.
Example:
§ 1-2-303, § 1-2-304(b), § 1-2-308(a), and § 17-35-606
Using a numbered list is often helpful to the reader. A numbered list is especially
helpful in avoiding confusion if there are modifying phrases attached to various items in the
list.
Example 1:
The director may paint the office:
(1) Red; Semicolons
(2) Blue;
(3) Green; or Conjunction
(4) Yellow.
This rule applies to items at the same numbering level. Lists within lists are
addressed later.
Do not use both “and” and “or” at the same level in a list because the meaning will
be unclear.
Example 3(a): Incorrect
The director may paint the office:
(1) Red; or Unclear meaning
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(2) Blue; and
(3) Green.
Does example 3(a) mean the office may be painted red or blue but in either case it
must also be painted green? Or, does it mean that it may be either painted red, or it may be
painted both blue and green?
If you want to allow the office to be painted red or blue but you also want it to include
green, you would use numbering to group red and blue in one item.
If you want the office to either be painted red or to be painted both blue and green,
then the list would read:
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Notice that subdivision (2) will
still end with a semicolon.
In example 5(a) you want to modify item (2) by putting restrictions on the
use of the color blue. Here are the sentences to be added to subdivision (2): “The
color blue shall not be used on the office ceiling. Royal blue shall not be used
without the approval of the commission.”
Example 5(b):
The director shall paint the office:
(1) Red;
(2)(A) Blue.
(B) The color blue shall not be used on the
office ceiling.
(C) Royal blue shall not be used without the
approval of the commission;
(3) Green; or Notice that subdivision (2) will
(4) Yellow. still end with a semicolon.
Example 6(a):
The commission may:
(1) Establish procedures for filing complaints; OK
(2) Investigating complaints;
(3) The commission shall complete investigations
within sixty (60) days; or
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(4) Revoke or suspend the license if the person:
(A) Violates this subchapter;
(B) Pleads guilty or nolo contendere to or is
found guilty of a felony; or
(C) Provides false information to the
commission.
Example 6(b):
The commission may:
Wrong.
(1) Establish procedures for filing complaints;
Not “Investigating”
(2) Investigating complaints; Should be
(3) The commission shall complete investigations
“Investigate”
within sixty (60) days; or
(4) Revoke or suspend the license if the person:
(A) Violates this subchapter;
(B) Pleads guilty or nolo contendere to or is
found guilty of a felony; or
(C) Provides false information to the
commission.
Example 6(c):
The commission may:
(1) Establish procedures for filing complaints;
(2) Investigate complaints;
(3) The commission shall complete investigations
within sixty (60) days; or
(4) Revoke or suspend the license if the person:
(A) Violates this subchapter;
(B) Pleads guilty or nolo contendere to, is
found guilty
Thisofcommand does not fit as an item in a list of
a felony; permissive
or actions. It should be removed from the list
or could
(C)beProvides
attached false
to item (2) as an explanatory
information to the
sentence.
commission.
Example 6(d):
The commission may:
(1) Establish procedures for filing complaints;
OK (2)(A) Investigate complaints.
(B) The commission shall complete
investigations within sixty (60) days; or
(3) Revoke or suspend the license if the person:
(A) Violates
The explanatory this subchapter;
sentence is not dependent on the text
(B) colon.
before the PleadsItguilty
is not or nolo
read contendere
with to, is
the introductory
found guilty of
phrase. a felony; or
(C) Provides false information to the
commission.
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Example 6(e):
Example 6(f):
The commission may:
(1) Establish procedures for filing complaints;
(2)(A) Investigate complaints.
(B) The commission shall complete
investigations within sixty (60) days; or
(3) Revoke or suspend the license if the person:
(A) Violates this subchapter;
(B) Pleads guilty or nolo contendere to, is
found guilty of a felony; or
(C) Provides false information to the
commission. Notice that subdivision (3) also contains a list.
Each item must be read beginning this way:
“The commission may” “revoke or suspend the license
if the person”
• First – Check to see if the numbering system is consistent with the rules on
numbering.
• Second – Check the main list. Is it properly punctuated and is the conjunction
correct?
• Third – Within each of the main items check for further lists or subdividing.
• Fourth – Read the numbered list for consistency.
31
32
PART 4. STYLE AND USAGE
(a) CLARITY.
Arkansas Code § 1-2-121 states: “No bill shall be considered and no law enacted
unless the bill or law is written in clear, unambiguous language.”
(c) REPETITION.
Do not avoid repetition. Always repeat defined terms exactly as defined. Using the
same vocabulary throughout a statute narrows the range of possible judicial constructions.
The use of historical legal shorthand terms—for example, “such”, “same”, or “the same
being”—is no longer necessary or useful.
(d) FORMALITY.
When drafting in the Arkansas Code, use formal language but avoid legalese. Use
words that are common in ordinary usage, but do not use colloquialisms or contractions.
Example:
Incorrect:
A violation of subsection (a) of this section shall be a
Class A misdemeanor.
Correct:
A violation of subsection (a) of this section is a Class
A misdemeanor.
33
A verb is passive if it consists of a form of the verb “to be” and a past participle of another
verb.
Examples:
Passive: A sufficient quantity of flags shall be obtained by
the Secretary of State for distribution in the manner
authorized in this section.
Examples:
The duty of a parent [not “parents”] to pay child support
shall continue until an interlocutory decree of adoption is
entered.
If the compound word is plural, the significant word takes the plural form:
Example:
attorneys at law, deputy sheriffs, rights-of-way
If both a singular noun and a plural noun are used together, the verb agrees with the
nearer noun unless they are connected by “and”. If a singular noun and a plural noun are
connected by “and”, the subject and verb are considered plural, and a plural form of the verb
should be used.
Example:
Incorrect: The commissioners and the director is required...
Correct: The commissioners and the director are required...
Example:
If the fee is paid by an applicant that is required within five
(5) days…
34
Sometimes a sentence can be corrected by simply moving the dangling phrase nearer
to the word it modifies.
Example:
Incorrect: The committee may purchase the playground
equipment using the funds appropriated for that purpose.
Correct: Using the funds appropriated for that purpose, the
committee may purchase the playground equipment.
Example:
Incorrect: Before submitting the action plan required by this
section, the following factors shall be considered:
Correct: Before submitting the action plan required by this
section, the director shall consider the following factors:
(i) PARALLELISM.
Listed elements should grammatically follow the introductory language and should
be parallel (for example, all nouns, all verbs, all gerunds).
Example:
Incorrect: (the introductory language word “including”
indicates that all of the listed elements should be nouns)
Correct:
(1) Publish a volunteer resource book, including:
(A) A survey of parents…; (noun)
(B) A determination of how…; (noun)
(C) Inclusion of options…; (noun)
(D) Use of the resource book…; (noun)
Example:
Incorrect: The treasurer shall deposit the money in the fund.
Correct: The treasurer shall deposit money into the fund.
35
(2) “Provided” and “provided for”. Generally, the preposition “for” is used if
followed by an object of the preposition.
Example:
Incorrect:
This program had funds provided for by the agency.
Correct:
Funds were provided for the use of the agency.
Examples:
Ambiguous: an unmarried student, parent, or pregnant
woman
Clear: a parent, a pregnant woman, or an unmarried student
OR
Clear: an unmarried person who is a student, a parent, or a
pregnant woman
Example:
Incorrect: The agency shall promptly report its findings to
the Legislative Council.
4.2 CAPITALIZATION.
Examples:
Department of Finance and Administration
the department
36
Arkansas Public Service Commission
the commission
Examples:
The Secretary of the Department of Aeronautics
the secretary
There are certain officers whose titles should always be capitalized, such as the
Governor, the President Pro Tempore, and the Speaker of the House of Representatives, and
should not be shortened to second references. Likewise, the titles of constitutional officers
should never be shortened to second references.
Examples:
Governor
Lieutenant Governor
Secretary of State
Attorney General
Auditor of State
Treasurer of State
Commissioner of State Lands
(not “the secretary”, “the auditor”, “the treasurer”, or “the
commissioner”
Examples:
Act 12 of 1999
section 1 of this act
this act
(2) “Constitution”.
The word “constitution” is always capitalized when referring to either the United
States Constitution or the Arkansas Constitution.
Examples:
United States Constitution
Arkansas Constitution, Article 12, § 8
Constitution of Arkansas
(3) “Federal”.
The word “federal” is not capitalized unless it is part of a proper name.
37
Examples:
Federal Aviation Administration
any federal regulations related to the program
(4) “Section”.
The word “section” when referring to a law is written in lowercase unless the
reference includes the act number and year. The word “section” used at the beginning of a
section of a bill is written in all capital letters.
Examples:
Section 1 of Act 12 of 1999...
this section...
SECTION 1. Arkansas Code § 1-1-101 is amended to read as
follows:
(5) “State”.
The word “state” is not capitalized unless it is part of a proper name or the
beginning of a sentence.
Examples:
in this state
State of Arkansas
Secretary of State
State Plant Board
Examples:
subsection (a)
subdivision (1)
(7) “Decennial”.
“Decennial” should be capitalized only if it is used as part of a proper name.
Examples:
according to the most recent federal decennial census
the 2000 Federal Decennial Census
(8) “Office”.
38
Example:
The Office of Motor Vehicles is established and has the
following powers…
Examples:
...shall file a copy in the Attorney General's office.
...shall deliver to the Governor's office…
Examples:
...and after consultation with the Attorney General (Not
“Office of the Attorney General”) ...
...shall be handled by the Attorney General (Not “Office of
the Attorney General”).
The person committing the violation of this subchapter
furnished the director (Not “director's office”) with all
information…
Example:
southern Arkansas, southern states
39
(d) REFERENCES TO LAWS ON A PARTICULAR SUBJECT.
(1) Do not capitalize references to laws on a particular subject.
Example:
motor vehicle laws
tax laws
Example:
the Arkansas Registered Volunteers Program Act, § 6-22-101
et seq.
Example:
Robbery is a Class B felony.
(g) MISCELLANEOUS.
Capitalize the names of streets, buildings, nationalities, languages, political parties,
and federal and international entities. Capitalize titles of honor and respect when those titles
precede the name of a person.
4.3 NUMBERS.
(a) IN GENERAL.
(1) Write numbers as both words and numerals. Enclose the numerals with
parentheses.
Examples:
two (2) years
twenty-four (24) hours
one hundred feet (100’)
five percent (5%)
three-fourths (3/4)
zero dollars ($0.00)
40
Examples:
four-year term
thirty-day period
Example:
In the order, the court shall specify the requirement of
judicial review of the case, either formal or informal, at least
one (1) time [not “once”] a year.
(4) Use the word “and” when writing an amount followed by the word “cents”.
Examples:
four dollars and ninety-eight cents ($4.98)
two and one-half cents (2 1/2¢)
(5) Do not use the word “and” between two whole numbers.
Examples:
one hundred fifty pounds per square inch (150 lbs. p.s.i.)
one hundred ten percent (110%)
(b) IN CATCHLINES.
Numbers in catchlines are written in numerals rather than words only if the number
is ten or above.
(c) IN TABLES.
Numbers in tables, including fractions, decimals, and percentages, are expressed in
numerals rather than in words.
Example:
five-tenths of one percent (0.5%)
eight-hundredths (0.08)
two and five-tenths (2.5)
If the number is a fraction, then both the word and the numeral are expressed as a
fraction.
Example:
one-half (1/2)
two and one-half cents (2 1/2¢)
41
three-fourths (3/4)
five-eighths (5/8)
Use the word “and” between the part of a written number that represents a whole
number and the part of a written number that represents a decimal or fractional number.
Examples:
fourteen and sixty-five hundredths pounds per square inch
(14.65 lbs. p.s.i.)
one and sixty-five hundredths cents (1.65¢)
two and three hundred seventy-five thousandths inches
(2.375”)
eleven and six-tenths milliliters (11.6 ml)
two and one-half (2 1/2) instructional facilitators
two and nine-tenths (2.9) teachers
(e) DATES.
Dates are expressed as follows:
Examples:
the June 2019 report
the July 1, 2021, deadline
the months of June and July 2020 when combined (no comma)
July 1, 2022 (not July 1st)
June 30, 2020, to July 1, 2021,
January 15 (not the fifteenth day of January)
2019-2020 fiscal year
2019-2021 biennium
(f) MONEY.
(1) An amount less than a dollar is written as cents.
Example:
twenty cents (20¢)
(2) Whole dollar amounts less than $100 are written to include decimal places for
cents.
Example:
fifty dollars ($50.00)
(3) Whole dollar amounts of $100 or more are written without the decimal places for
cents.
Examples:
one hundred dollars ($100)
42
one million five hundred thousand dollars ($1,500,000)
(4) An amount of money in hyphenated form does not use numerals. However,
avoid using the hyphenated form.
Examples:
Incorrect: (a) The applicant shall pay a twenty-five-dollar
($25.00) fee.
Correct: (a) The applicant shall pay a fee of twenty-five
dollars ($25.00).
Acceptable: (b) The twenty-five-dollar fee described in
subsection (a) of this section.
Preferred: (b) The fee described in subsection (a) of this
section.
Incorrect:
fifteen hundred dollars ($1500)
Correct:
one thousand five hundred dollars ($1,500)
Examples:
4:30 p.m.
10:00 p.m.
1:30 p.m.
12:00 noon
12:00 midnight
central standard time (CST)
daylight saving [not “savings”] time (DST)
eastern daylight time (EDT)
Greenwich mean time (GMT)
mountain standard time (MST)
Pacific standard time (PST)
(h) ORDINALS.
Do not write ordinals as numerals; use words only. Do not follow ordinals with numerals in
parentheses.
Examples:
second
43
twelfth
eighty-fifth meeting
Example:
Incorrect
The producer is the only one entitled to a vote.
Correct
The producer is the only individual entitled to a vote.
Example:
Each producer shall be entitled to one (1) vote.
(j) MILLS.
Reference the taxing unit of a mill by the full word and not by an abbreviation.
Examples:
a tax of thirty-eight (38) mills
a twenty-five mill tax
(k) AGE.
Use the present form when referring to a person's age.
Correct:
a person who is twenty-one (21) years of age or older
a person who is under eighteen (18) years of age
a person who is at least eighteen (18) years of age
Incorrect:
a person aged twenty-one (21) or older
a person of the age of twenty-one (21) years or older
See “NIST Reference on Constants, Unites, and Uncertainty – SI Unit Rules and Style
Conventions – Checklist for Reviewing Manuscripts”, in Appendix G of this manual.
44
4.4 PUNCTUATION.
(a) GENERALLY.
(1) Observe general grammatical rules of punctuation.
(2) If the bill is based on a uniform act, interstate compact, or certain model acts, the
punctuation should not be changed.
(b) APOSTROPHES.
(1) Do not use apostrophes to form contractions. Legislative drafting requires
formal expression. Contractions reflect informal expression that is not used in the body of a
law.
(2) Apostrophes indicate the measure of time and space in the possessive case (one
year’s time, two years’ time, five days’ grace, twenty-four hours’ notice). If the word “of”
cannot be used in place of the apostrophe, the apostrophe is misplaced. Do not use an
apostrophe if there is no possessive relation between the time or quantity and the noun
(three-day seminar, ten-month period).
(3) Possessives.
(A) To form the possessive of a common singular word ending in “s” or a
proper name ending in “s”, add an apostrophe and “s”.
Examples:
Witness’s testimony
Xerxes’s armies
Arkansas’s rivers
(B) To form the possessive of a plural word ending in “s”, add an apostrophe.
Examples:
families’ homes
departments’ funds
(C) To avoid awkwardness in some cases, it is best to avoid the use of apostrophes.
Use the “of” form instead.
Examples:
convention of attorneys general
decisions of the courts of appeals
(D) Use a possessive noun before a gerund, or rewrite the sentence or phrase to
avoid the gerund.
Examples:
45
hearing’s being held
(alternative wording: the holding of a hearing)
envelope’s being opened
(alternative wording: the opening of the envelope)
hearing officer’s rendering a decision
(alternative wording: hearing officer renders a decision)
student’s completing a course
(alternative wording: student completes a course)
(c) COLONS.
(1) Use a colon to precede a series separated by semicolons.
(3) In a resolution, use a colon at the end of the clause that begins “BE IT
RESOLVED BY THE….”
(d) COMMAS.
(1) Overuse of commas is a common drafting error. A comma should not be used if
it interrupts the thought of the sentence. A comma should be used if it makes the meaning
clearer.
(2) In a series separated by commas, always use a comma before the conjunction.
Example:
city, county, or school district
Examples:
After the act was passed, the legislature adjourned.
The legislature, after the act was passed, adjourned.
The legislature adjourned after the act was passed.
In statutory drafting, the third example is the preferred form of the sentence.
(4) If a sentence consists of two independent clauses, each with a subject and
predicate, use a comma before the conjunction.
Example:
The commission shall submit a report, and the Governor shall
review the report.
46
(5) Restrictive and nonrestrictive clauses.
A restrictive clause provides information without which the meaning of the sentence
would be incomplete, unclear, or ambiguous. For a restrictive clause use the word “that” as
the introductory pronoun; use the word “which” only when the syntax requires the use of
“which”. A restrictive clause is not set off by a comma or commas.
(6) Avoid using the phrase “as prohibited in” and the commas that usually
accompany the phrase.
Examples:
…the applicable rate set forth in Arkansas Constitution,
Article 19, § 13, on money due or to become due…
Acts 1969, No. 50, § 46, is codified at …
(e) HYPHENS.
(1) Do not use hyphens after the prefixes co, de, inter, intra, multi, non, pre, pro,
re, semi, sub, or un unless the main word is a proper noun.
Examples:
copayment proactive
decentralize readmit
interagency semiannual
intrastate subparagraph
multistate undocumented
nonzoned preempt
Examples:
inter-American
47
pre-1993
Examples:
re-mark, meaning to mark again
remark, meaning a comment
Example:
prima facie evidence
Examples:
Low-income persons may serve two-year terms.
thirty-day notice [not “thirty (30) day notice”]
Examples:
federally funded
manually operated
(f) PARENTHESES.
(1) Do not use parentheses to mark off explanatory or qualifying remarks. Set off
explanatory or qualifying remarks with commas instead of parentheses or put them in a
separate sentence.
(2) Use parentheses to set off the identifying numbers or letters of subsections and
subdivisions.
Example:
subdivision (d)(1)
(3) In general, write numbers as both words and numerals. Enclose the numerals
with parentheses. See § 4.3(a) of this manual.
48
(4) Use parentheses to enclose a sum, product, or other expression considered or
treated as a collective entity in a mathematical equation.
Example:
"The square of the length of the hypotenuse equals the sum of
the squares of the lengths of the other two sides (c2= a2 +
b2)."
Example:
This subchapter shall be known and may be cited as
the “Venture Capital Investment Act of 2003”.
(2) Since 2001, quotation marks are no longer used to surround titles, subtitles, or
language being amended in a bill or resolution. However, in amendments to bills and
resolutions, language being added or deleted is surrounded by quotation marks.
Example:
This act shall be known and may be cited as the
"Service Contracts Act".
(4) Use quotation marks when first stating the title of an act, chapter, subchapter, or
section created by the act, as in the preceding example.
Example:
(1)(A) “Pump” means a gasoline, kerosene, or
diesel fuel pump.
(B) “Pump” does not mean…
(h) SEMICOLONS.
Semicolons are used in two instances:
(1) A series following a colon.
In a series following a colon, use semicolons to separate the items in the list. The
next-to-last item includes the conjunction “and” or “or”.
Example:
49
The board shall:
(1) Receive applications for licensure;
(2) Establish procedures for processing
applications; and
(3) Issue licenses to qualified applicants.
4.5 REFERENCES.
Examples:
A petition filed under § 16-1-101 shall . . .
A person shall not file a petition under subdivision (a)(1) of
this section if . . .
Example:
The report described in subsection (a) of this section may . .
Example:
If a person commits theft of property, § 5-36-103, the court . .
Example:
Arkansas Juvenile Code of 1989, § 9-27-301 et seq.
When adopting a definition for a term from another part of the Arkansas Code
Examples:
A person as defined in § 16-1-101 shall . . .
As used in this section, “person” means the same as defined
in § 16-1-101.
If the bill adopts federal law or regulations or adopts the standards or manual of a
private entity, avoid adopting future revisions of the document referenced. If future changes
are included in the incorporation by reference, a delegation of authority has occurred.
In Crowly v. Thornbrough, Comm’r of Labor, 226 Ark. 768, 294 S.W.2d 62 (1956),
the court invalidated an act adopting the federal minimum wage scale on public construction
contracts to which the state was a party. The act adopted the wage scale as might be
amended by the Secretary of Labor of the United States. The court declared the act to be an
unconstitutional delegation of legislative authority to the Secretary of Labor to determine
Arkansas law.
To ensure that the referenced provision is not construed to include future changes,
the document should be adopted as it appears on a specific date. The date should not be in
the future. The date should not be a date after the bill has been considered by one house of
the General Assembly. To ensure that the date is before the bill has been considered, the date
generally used is January 1 of the year of the current session, unless a different date is more
appropriate under the circumstances.
Examples:
…according to regulations adopted pursuant to Pub. L. No.
93-641.
51
…according to regulations adopted pursuant to 15 U.S.C. §
1601, as it existed on January 1, 2004
Examples:
15 U.S.C. § 1601, as it existed on January 1, 2019
Pub. L. No. 93-64
When adopting or citing to a federal regulation, use the Code of Federal Regulations.
As with references to the United States Code, the reference should be as the regulation
existed on a specific date.
Example:
16 C.F.R. § 444, as it existed on January 1, 2019
Examples:
North American Industry Classification System code 55111,
as it existed on January 1, 2003
Section 1607, Standard Building Code, 1997 Edition
Example:
(a) The Division of Aeronautics shall assist in the
location of landing fields and the promotion and development
of aeronautics throughout the state.
(b) The division may use for the construction and
development of these fields and for the grading and
construction of highways leading thereto, any equipment of
the Arkansas Department of Transportation which is not at
that time required for other construction purposes.
52
(2) When to use full name only.
If two or more entities of the same type appear in an Arkansas Code section, the full name of
each entity must be used in every instance. This rule also applies to fund names and obviates
the need to define a state entity or fund in a definition section. See § 6.4(g) of this manual.
Example:
When using full name each time is not needed:
(a) Each conservation district in this state shall annually
assess the thistle problem within the district and report to the
Arkansas Natural Resources Commission no later than
September 30 each year regarding the extent of the thistle
problem within the district and methods proposed to be used
to eradicate and control the thistles.
(b) The commission may provide financial assistance to the
conservation districts from any funds available for that
purpose.
(3) Exception.
References to the State Board of Education can still be shortened to “state board” in
an Arkansas Code section that contains a reference to another board. This exception is
commonly seen in Title 6.
Example:
Responsibilities shall include without limitation:
(1) Establishment of policies and procedures for the operation
and management of the education service cooperative,
which shall be in written form and shall be filed with the
State Board of Education;
(2) Preparation of an annual budget estimating income and
expenditures for programs and services in accordance with
procedures established by the state board; and
(3) Carrying out other duties as may be required for the
efficient operation of the education cooperative for which
the board of directors is responsible.
(4) Use of “Office” or “office”.
Use of “Office” or “office” when referring to state entities should be avoided
unless the term is part of the official name of the entity. See § 4.6(g)(15) of this manual.
53
(f) REFERENCES TO FEDERAL ENTITIES AND OFFICIALS OF FEDERAL
ENTITIES.
To distinguish between federal entities and state entities of the same or similar name,
add “United States” as a descriptor to the name if it is not already part of the entity name as
it was created in the United States Code.
Example:
United States Department of Education
United States Supreme Court
United States Environmental Protection Agency
Example:
Federal Bureau of Investigation
Federal Transit Commission
United States Secretary of Education
Examples:
Arkansas Supreme Court
Burnell v. State, 2020 Ark. 244
Lake View School Dist. No. 25 v. Huckabee, 351 Ark. 31
(2002)
54
United States District Court
Rodgers v. Bryant, 301 F. Supp. 3d 928 (E.D. Ark. 2017)
above
aforementioned
aforesaid
before-mentioned
below
hereafter
herein
hereinbefore
hereunder
the following chapter
the following section
the following subchapter
the following subdivision
the following subsection
the preceding chapter
the preceding section
the preceding subchapter
the preceding subdivision
the preceding subsection
this provision
(b) ACRONYMS.
(1) In general.
In general, avoid using acronyms.
Do not use:
DFA
Department of Finance and Administration (DFA)
Use:
Department of Finance and Administration
Examples:
55
“AIDS” means Acquired Immunodeficiency Syndrome…
“DNA” means deoxyribonucleic acid…
“TNT” means trinitrotoluene…
“HVACR” means heating, ventilation, air conditioning, and
refrigeration…
(c) CONJUNCTIONS.
(1) If a modifier is intended to affect all terms in a series, link the terms together
with the conjunction “and” or “or”. If a modifier is intended to affect only one term, place
the modifier immediately before or after the term, and set off the other terms in the series
with commas or semi-colons.
Examples:
This section applies to dogs, cats, pet rabbits, and
horses kept on a farm.
This section applies to dogs, cats, and pet rabbits and
to horses kept on a farm.
Incorrect:
This section applies to dogs, cats and horses.
Correct:
This section applies to dogs, cats, and horses.
56
his “his or her” or repeat term
husband spouse
layman layperson
man individual
manned staffed
manpower personnel
policeman police or law enforcement officer
she “he or she” or repeat term
sister sibling
unmanned unstaffed
widow surviving spouse
widower surviving spouse
wife spouse
woman individual
• Use an article such as “the”, “a”, “an”, or “that” to replace the personal pronoun.
Example:
An applicant shall include with the (instead of “his”) activity
report….
Example:
The director shall file an annual report and the director’s
(instead of “his”) recommendations.
Example:
A person may apply if the person … (instead of “he”).
57
afforded ............................................................................ given or provided
and/or ................................................................................... X or Y, or both
any and all ............................................................................................... any
are deemed to be ....................................................................................... are
by and with ................................................................................................ by
commence ............................................................................................. begin
consequence .......................................................................................... result
constitute and appoint ........................................................................ appoint
deemed to include ............................................................................ includes
do and perform ........................................................................................... do
during such time as ............................................................................... while
duly ....................................................... SUPERFLUOUS WORD – OMIT
each and every ....................................................................................... each
evidence, documentary or otherwise ...............................................evidence
final and conclusive ......................................................... conclusive or final
forthwith ................................................................promptly or immediately
full and complete ................................................................ full or complete
give consideration to ........................................................................ consider
has the duty to ........................................................................................ shall
hereby .................................................. SUPERFLUOUS WORD – OMIT
if any person shall violate .......................................... a person who violates
if any person violates ................................................. a person who violates
if it shall appear that ................................................................... if it appears
if it shall be necessary .......................................................... if it is necessary
in its discretion may ................................................................................ may
in no event shall .............................................................................. shall not
including, but not limited to,............................. including without limitation
is authorized and directed to .................................................................. shall
is authorized to........................................................................................ may
is considered .............................................................................................. is
is deemed to be .......................................................................................... is
is defined and shall be construed to mean ...........................................means
is defined as .........................................................................................means
is defined to mean ................................................................................means
is directed to ........................................................................................... shall
is empowered to ...................................................................................... may
is hereby authorized and empowered to ................................................. may
is hereby authorized to ............................................................................ may
is hereby empowered to .......................................................................... may
is hereby vested with authority and power ............................................. may
is hereby vested with authority ............................................................... may
is hereby vested with power ................................................................... may
is ordered and directed to ....................................................................... shall
is ordered to ........................................................................................... shall
is ordered, directed and required to ....................................................... shall
is required to .......................................................................................... shall
it shall be lawful...................................................................................... may
58
make application ................................................................................... apply
make inquiry ...................................................................................... inquire
means and includes ..............................................................................means
member of a partnership .................................................................... partner
monies ............................................................................................... moneys
nothing in this act shall be construed to............................... this act does not
nothing in this chapter shall be construed to ................ this chapter does not
nothing in this section shall be construed to ................. this section does not
nothing in this subchapter shall be construed to ..... this subchapter does not
nothing in this subdivision shall be construed to ... this subdivision does not
nothing in this subsection shall be construed to ......this subsection does not
null and void and of no effect .................................................................void
null and void ...........................................................................................void
on or after ....................................................................................... beginning
part and portion ........................................................................................part
prior to .................................................................................................before
provide assistance to ............................................................................ assist
provided that ......................................................... however or but or except
Provided, however ........................................................................ However,
said ............................................................................................................ the
salesman ...................................................................................... salesperson
same .......................................................................................................... the
set forth .................................................................................................. state
shall be construed to mean ...................................................................means
shall be in full force and effect ................................................... is effective
shall have the authority to ....................................................................... may
shall mean ............................................................................................means
sole and exclusive ................................................................................... sole
subsequent to ......................................................................................... after
such ........................................................................ “the” (in most instances)
under the provisions of .........................................................................under
whatsoever .........................................................................at all or whatever
whensoever .................................................................................... whenever
wherein ............................................................................................ in which
wheresoever .................................................................................... wherever
with reference to ................................................................................... about
(f) SYNONYMS.
Avoid the use of synonyms. A change in wording may be construed to convey a
change in meaning. See § 6.4(e) of this manual.
Example:
Any medical facility that does not report the medical
facility’s [not “hospital's”] failure to treat a person violates
this section.
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(1) “And/or” – The linguistic abomination.
Never use “and/or”, because the term lacks clarity. “And” is conjunctive: All
requirements must be fulfilled. “Or” is disjunctive: The fulfillment of any one of the
several requirements is sufficient. If you intend either item or both, use: “X or Y, or both”.
In Boren v. Qualls, 284 Ark. 65, 680 S.W.2d 82 (1984) the Arkansas Supreme Court called
the use of “and/or” as “at best…‘equivocal, obscure and meaningless,’ at worst ‘slovenly,
improper and a linguistic abomination’”.
(A) Can.
(B) May.
(C) Must.
(D) Shall.
Instead of using “shall be”, use “is” to avoid the false imperative.
Example:
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Incorrect: The fee shall be paid… (The fee is an inanimate
object that does not have a duty or obligation to be paid.)
Correct: A person shall pay the fee…
Example:
Incorrect: No person shall… (This means that no one is
required to act. The obligation is negated, but not the
permission to act.)
Correct: A person shall not…
Incorrect:
The committee shall consist of the Director of the Arkansas
Crime Information Center, the Director of the Department of
Arkansas State Police, and the Director of the Department of
Health.
Correct:
The committee consists of the Director of the Arkansas
Crime Information Center, the Director of the Department of
Arkansas State Police, and the Director of the Department of
Health.
OR
(E) Should.
61
• Do not use “should” to state an obligation or duty.
(F) Will.
(G) Would.
(6) “Convicted”.
Instead of using the word “convicted”, use “pleads guilty or nolo contendere to, or is
found guilty of,”.
(8) “Email”.
Use “email” instead of “e-mail”.
(B) The term is used in conjunction with a statutory popular name (title) and
the statute citation states that the name refers to a chapter or subchapter of the Arkansas
Code; or
(C) The term is used in conjunction with a statutory popular name (title) and
the statute citation states that the name refers to “this act” and the notes to the section indicate
that the other sections of the act follow the statutory popular name in the Arkansas Code.
62
Example (used with statutory popular name that refers to “this
act” and remaining sections follow the title section):
Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.,
Example:
The Governor received the fax from the department
yesterday.
Example:
An applicant may fax his or her application to the
department.
Examples:
less than one hundred dollars ($100)
less than one hundred pounds (100 lbs.)
less than face value
Use “fewer than” for most things and events that are countable.
Examples:
fewer than five (5) employees
fewer people than expected
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(14) “More than” and “greater than”.
Use “more than” for most things and events that are countable.
Example:
more than one hundred (100) votes
more than five (5) employees
Use “greater than” for things or events that are not normally separated into units.
Example:
a number greater than one hundred (100)
a population greater than one hundred (100)
Use of “Office” or “office” when referring to state entities should be avoided unless
the term is part of the official name of the entity. A statutory duty or authority should always
be given to an entity by using its official name. However, it is acceptable to use “Office of
the [Position]” in the context of referring to a person elected to or holding a particular office
of state government.
Examples:
Incorrect:
(a) The Office of the Attorney General shall . . .
(a) The Attorney General’s office shall . . .
Correct:
(a) The Attorney General shall . . .
(a) The Office of Motor Vehicles shall . . .
(a) The person elected to the Office of Attorney General may
...
If the use of “office” cannot be avoided when referring to a state entity, then it should be
lowercased and follow the entity’s name to avoid confusion with the entity or position itself.
Example:
(a) The Attorney General’s office shall staff the commission.
(16) “Paragraph”.
The numbering system of the Arkansas Code normally does not include the designation
“paragraph”. See § 3.2(e) of this manual.
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Do not use the phrase “passage of this act”. Its meaning is ambiguous. To set a date
pertaining to the effectiveness of an act, specify the actual date or use “the effective date of
this act”. See § 6.5(b) of this manual.
Examples:
Incorrect: Upon the passage of this act, the department shall
...
Such is properly used as an adjective when reference has previously been made to a
category of people or things: thus such means “of that kind” (e.g., such a person, such
people). Such is not properly equivalent to this, that, these, or those.
65
Such is not acceptable before a singular concrete noun.
Incorrect:
Such person shall keep such records as are required by the
director.
Preferable:
The person shall keep such records as are required by the
director.
Examples:
Incorrect: the program created under this act
Correct: the program, as created in § 6-1-101
(20) “Website”.
Use “website” instead of “Web site” or “web site”. The use of the word “internet”
preceding “website” is not necessary.
Example:
how smoking affects your health…
66
• “Effect” is most commonly used as a noun meaning a result or the way in which
something influences an object. As a verb, it means “to bring about”.
Examples:
the effect of a drug on the nervous system…
Layoffs designed to effect savings…
Examples:
The commission shall be composed of ten (10) members
appointed by the Governor…
The number of justices of the peace that compose a county’s
Quorum Court shall be determined by law.
• “Comprise” means to include or contain. Avoid the phrasing “is comprised of” as nonstandard
usage. Use “is composed” or “consists of” instead.
Example:
A vast installation, comprising fifty (50) buildings…
67
(6) “Where”, “when”, and “in which”.
Do not use “where” when setting forth a condition unless the condition is dependent
on a location. Use “when” or “in which” when setting forth a condition that is not
dependent on a location.
Examples:
Incorrect: Those instances where the department is a party...
Examples:
Preventive health care
Prenatal health care
Examples:
Attorney General
Auditor of State (not “state auditor” or “auditor”)
Commissioner of State Lands (not “land commissioner” or
“commissioner”)
Governor
Lieutenant Governor
Secretary of State (not “secretary”)
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Treasurer of State (not “state treasurer” or “treasurer”)
(1) Use a second reference only for a state entity or fund, when appropriate.
See § 4.5(e) of this manual. Do not use a shortened reference for other terms or entities.
This is especially important regarding references to defined terms.
Examples:
Incorrect: A medical facility that does not report the facility’s
failure to treat a person violates this section.
Correct: A medical facility that does not report the medical
facility’s failure to treat a person violates this section.
(2) Do not use second references for private entities or federal entities or funds.
69
(1) Arkansas Code § 1-2-124(a) and (b) state:
‘(a)(1) The General Assembly recognizes that language used in reference to
individuals with disabilities shapes and reflects society's attitudes toward people with
disabilities. Many of the terms currently used demean the humanity and natural condition of
having a disability. Certain terms are demeaning and create an invisible barrier to inclusion
as equal community members.
(2) The General Assembly finds it necessary to clarify preferred language for
new and revised laws by requiring the use of terminology that puts the person before the
disability.
(b)(1) In any bill or resolution, the Bureau of Legislative Research shall avoid all
references to:
(A) “Disabled”;
(B) “Developmentally disabled”;
(C) “Mentally disabled”;
(D) “Mentally ill”;
(E) “Mentally retarded”;
(F) “Handicapped”;
(G) “Cripple”; and
(H) “Crippled”.
(2) The Arkansas Code Revision Commission shall change such references
in any existing statute or resolution as sections including these references are republished or
otherwise amended by law.
(3) The Bureau of Legislative Research and the Arkansas Code Revision
Commission shall replace the inappropriate terms in subdivision (b)(1) of this section with
the following terms:
(A) “Individuals with disabilities”;
(B) “Individuals with developmental disabilities”;
(C) “Individuals with mental illness”; and
(D) “Individuals with intellectual disabilities”.’
Examples:
Incorrect: person individual suffering from mental retardation
an intellectual disability
Correct: person suffering from mental retardation individual
with an intellectual disability
(B) When describing individuals with disabilities use language that is neutral
and precise.
Examples:
Incorrect: If an individual with a disability is incapable of
performing daily tasks…
70
Correct: If an individual with a disability needs assistance with
activities of daily living, such as grooming, toileting,
ambulation, and bathing…
Examples:
Incorrect: children from needy families
Correct: children three (3) years of age and four (4) years of
age who are members of a family with a gross family income
not exceeding two hundred percent (200%) of the federal
poverty guidelines
71
72
PART 5. AMENDING OR REPEALING LAWS
(1) Section Being Amended During the Same Session in Which the Section Was
Enacted or Amended.
If the Arkansas Code section has been enacted or amended by an act that has not yet
been codified, then refer to the Arkansas Code section followed by “as [enacted][amended]
by [Acts ___ ], [No. ____ ], [§__]”.
Examples:
SECTION 1. Arkansas Code § 26-52-301, as enacted
by Acts 2011, No. 291, § 3, is amended to read as follows:
SECTION 1. Arkansas Code § 26-52-301, as
amended by Acts 2011, No. 291, § 3, is amended to read as
follows:
SECTION 1. Arkansas Code § 26-52-301, as enacted
by Acts 2011, No. 291, § 3, is repealed.
(2) Delayed Effective Dates—Acts and Code Sections Amended by Acts That Will
Not Take Effect Before the Next Session Begins.
If an Arkansas Code section has been amended by an act that will not take effect
before the beginning of the next session because of a delayed effective date, then:
(A) Include a purpose and intent section that fully explains the purpose of
the bill;
Example:
SECTION 1. DO NOT CODIFY. Purpose and
legislative intent.
(a)(1) Acts 2011, No. 1058, was signed into law on
April 1, 2011.
(2) Acts 2011, No. 1058, § 3:
(A) [Fully describe what the act or the
relevant part of the act did]; and
(B) Is effective on and after July 1,
2012.
73
(b) It is the intent of the General Assembly by the
enactment of this act to amend Acts 2011, No. 1058, § 3, for
the purpose of:
(1) [Fully describe the purpose of the act, e.g.,
to amend all or part of the act to deny the amendments to the
Arkansas Code occasioned by the act from taking effect]; and
(2) Setting forth the revisions of [all or part of
the Arkansas Code section(s), if any] as provided in Section 2
of this act.
(B) State the changes to the Arkansas Code as it will read on the effective
date of the amending act; and
Examples:
SECTION 2. Arkansas Code § x-xx-xxx, as amended
by Acts 2011, No. 1058, § 3, and effective on and after July
1, 2012, is amended to read as follows:
Example:
SECTION 1. Uncodified Acts 1997, No. 1177, § 1, is
amended to read as follows:
SECTION 1. Uncodified Acts 1997, No. 1177, § 1, is
repealed.
If the uncodified act has been previously amended, amend the amended, uncodified
act by act number, and include a statement of the amending acts.
Example:
SECTION 2. Uncodified Acts 2003, No. 1366, § 4,
as amended by Acts 2005, No. 1823, § 1, Acts 2007, No. 560,
§ 2, and Acts 2011, No. 723, § 1, is amended to read as
follows:
74
among the various electronic versions that are available. Arkansas Code § 1-2-123
provides: “If the official electronic version of the Arkansas Code differs from the official
hard copy version of the Arkansas Code, the hard copy version shall take precedence over
the electronic version.” Accordingly, when amending or repealing a chapter, subchapter, or
section of the Arkansas Code in a bill, the drafter must mark up the most recent, official hard
copy version of the applicable chapter, subchapter, or section of the Arkansas Code.
Use the following guidelines for choosing how much to amend in order to clarify
what the amendment does:
• To avoid conflicts with other bills do not repeat more language than is reasonably
necessary.
• If a subdivision is not a complete sentence, move up one level and amend a
larger subdivision or a full section or subsection. Sometimes it may be
impractical to move up one level because of the length of the text.
• If the amendment is to a subsection or subdivision, include a brief statement of
the purpose in the introductory portion of the amendatory section. For example,
“Arkansas Code § 1-2-113(b), concerning the designation and citation of the
Arkansas Code, is amended to read as follows:”.
• Do not amend only the introductory language of a list. The entire list must be set
out for proper context.
Incorrect:
Arkansas Code §§ 14-27-101 and 14-27-104 are amended to
read as follows:
Arkansas Code §§ 14-27-101 and 14-27-102(a) are amended
to read as follows:
Correct:
Arkansas Code § 14-27-102 is amended to read as follows:
75
Arkansas Code §§ 14-27-101 and 14-27-102 are amended to
read as follows:
Arkansas Code §§ 14-27-101 through 14-27-104 are amended
to read as follows:
Arkansas Code Title 14, Chapter 27 is amended to read as
follows:
Arkansas Code Title 14, Chapter 27, Subchapter 1 is amended
to read as follows:
(2) Do not amend an entire chapter or subchapter of the Arkansas Code in one
section of a bill unless all the sections in the chapter or subchapter of the Arkansas Code are
being revised.
Incorrect:
Arkansas Code § 14-27-102(a) and (c)
Arkansas Code § 14-27-102(a) and (b)(1)
Arkansas Code § 14-27-102(b)(2) and (c)
Correct:
Arkansas Code § 14-27-102(a)
Arkansas Code § 14-27-102(b)(1)
Arkansas Code § 14-27-102(a) and (b)
Arkansas Code § 14-27-102(b)(1) and (2)
76
only the affected part was set out in the bill as originally introduced). There could be
additional language in the Arkansas Code section that is affected by the bill amendment. If
that additional language is not properly marked up in the bill amendment, there may be
confusion, for example, as to whether existing language in the Arkansas Code section is
repealed or is still the law.
Use appropriate introductory language to describe what is being amended in the bill.
Examples:
SECTION 1. Arkansas Code Title __, Chapter __, is
amended to read as follows:
Example:
SECTION 1. Arkansas Code § 1-1-101 is amended to
read as follows:
(2) Amending a Section That Has Been Amended by an Act That Has Not Been
Codified.
If the Arkansas Code section has been amended by an act that is in effect but has not
yet been codified, refer to the Arkansas Code section followed by “as amended by [Section
___ of] Act ____ of 20__”.
77
Example:
Arkansas Code § 26-52-301, as amended by Act 291 of 2011,
is amended to read as follows:
Example:
SECTION 1. Arkansas Code § 26-51-494(a)(1),
concerning the definition of “gross income” for Arkansas
income tax purposes, is amended to read as follows:
Example:
SECTION 1. The introductory language of Arkansas
Code § 8-4-103(i), concerning criminal penalties under the
Arkansas Water and Air Pollution Control Act, is amended to
read as follows:
(i) Solicitation, as defined by § 5-3-301 et seq., or
conspiracy, as defined by § 5-3-301 et seq. and § 5-3-401 et
seq., to commit any criminal act proscribed by this section
and 8-6-204 and 8-7-204 shall be punishable as follows:
Examples:
SECTION 1. Arkansas Code Title __ is amended to
add an additional chapter to read as follows:
78
SECTION 1. Arkansas Code § 26-51-494 is amended
to add an additional subsection to read as follows:
(1) Acts Being Amended During the Same Session in Which the Acts Were Passed.
See § 5.1(a)(1) of this manual.
(2) Acts That Will Not Take Effect Before the Next Session Begins.
If an act or Arkansas Code section has been amended by an act that is not yet in
effect due to a delayed effective date, then amend the act as stated in § 5.1(a)(2) of this
manual.
Example:
…the board may shall …
(3) Repealing Sections. A section of a bill that repeals a specific law or laws must
repeat the text being repealed and show the text using the strikethrough font attribute. The
introductory language is not underlined. The text of the law to be repealed is not surrounded
by quotation marks. See SAMPLE BILLS, Sample Bill – Repealing Subchapter of this
manual for an example of a repealing section that repeals an entire subchapter.
79
(4) Exceptions to Markup Requirements. The introductory language to amendatory
sections is not underlined. For example, you would not underline the following:
“SECTION 1. Arkansas Code § 26-26-501 is amended to read as follows:”.
Example:
The board may shall conduct a study.
(2) How much to delete. The markup must accurately reflect the changes being
made to the law and must present the changes in a clear manner. The markup must be
prepared in a manner that will assist the reader to quickly identify changes.
In most instances the markup should strikethrough only words that are to be deleted
from law.
When numbers are changed the complete number should be deleted (strikethrough)
and the new number added (underlined).
80
Do not use: one thousand five hundred dollars ($1,000)
($1,500).
Do not use: (3 4)
Use: (3)(4)
5.4 CATCHLINES.
(a) DEFINED.
A catchline is the short description of a section of Arkansas Code that follows the
section number. The catchline does not constitute part of the law and does not limit or
expand the construction of a section. See Arkansas Code § 1-2-115.
• A catchline should not duplicate an element of the preceding heading. For example,
if a chapter captioned “State Tollway Authority” contains a section creating the
authority, the section catchline should be “Creation” rather than “Creation of State
Tollway Authority”.
• The catchline should be sufficiently different from the catchlines of other sections in
the same chapter or subchapter so that the content of that section is distinguished
from the contents of the other sections.
81
• The catchline should sufficiently describe the contents of the section without being
underinclusive or overinclusive.
Example:
Employees – Leave granted.
(4) Catchlines.
Do not use separate catchlines for subsections and subdivisions of a section. If it
seems that a subsection or subdivision needs its own catchline, then it might be an indication
that the subsection or subdivision should be set out as a separate section of the Arkansas
Code.
Example:
SECTION 1. Arkansas Code § 5-13-205 is amended
to read as follows:
5-13-205. Assault in the first degree.
(a) A person commits assault in the first degree if he
or she recklessly engages in conduct which creates a
substantial risk of death or serious physical injury to another
person.
(b) Assault in the first degree is a Class A
misdemeanor Class D felony.
(2) The section number and catchline are not repeated if only a subsection or
subdivision is amended.
Example:
82
SECTION 1. Arkansas Code § 5-13-205(a),
concerning assault in the first degree, is amended to read as
follows:
(a) A person commits assault in the first degree if he
or she recklessly engages in conduct which creates a
substantial risk of death or serious physical injury to another
person.
Example:
9-99-999. Registration License required – Penalty for
violation.
(a) It is unlawful for a person to act as a widget
designer without being registered with a license issued by the
Widget Designers Board.
(b) A violation of this section is a Class A
misdemeanor.
Example:
SECTION 1. Arkansas Code § 99-99-999 is repealed.
99-99-999. Report of commissioners.
All annual reports of the commissioners shall be
published one (1) time in one (1) newspaper published in the
municipality in which the district exists.
Correct:
Arkansas Code §§ 14-27-101 and 14-27-102
Arkansas Code §§ 14-27-101 – 14-27-103
Arkansas Code Title 14, Chapter 27
83
Arkansas Code Title 14, Chapter 27, Subchapter 1
Incorrect:
Arkansas Code §§ 14-27-101 and 14-27-103
Example:
Arkansas Code § 2-33-105(c), concerning bond requirements
for the State Veterinarian, is repealed.
Example:
Arkansas Code § 26-52-301, as amended by Acts 2011, No.
291, is repealed.
(1) Repeal an unamended, uncodified act by its act number, and show the
strikethrough of the uncodified language.
Example:
SECTION 1. Uncodified Acts 2003, No. 755, § 5, is
repealed.
The commission shall expire on June 30, 2005.
(2) Repeal an amended, uncodified act by its act number and amending acts, and
show the strikethrough of the uncodified language as amended.
Example:
SECTION 1. Uncodified Acts 2003, No. 1366, § 4,
as amended by Acts 2005, No. 1823, § 1, Acts 2007, No. 432,
84
§ 1, Acts 2009, No. 560, § 1, and Acts 2011, No. 723, § 1, is
repealed.
SECTION 4. Sunset Clause.
This act expires on July 1, 2015.
Avoid renumbering Arkansas Code sections. If you are unable to avoid renumbering
sections:
(1) Determine whether the sections to be renumbered have been referenced
in any reported case. If so, inform the sponsor of the references and of the potential
confusion that could result from renumbering; and
85
(2) Determine whether the sections to be renumbered are referenced in any
other section of the Arkansas Code. If so, amend or repeal the referencing sections to avoid
inaccurate references.
(3) Before renumbering, contact the appropriate subject-matter attorney with
Statutory Review.
(a) IN GENERAL.
It is sometimes necessary to change the name of a chapter or subchapter in the
Arkansas Code so that the name more accurately describes the subject matter of the chapter
or subchapter. For example, amendments to Code sections in the chapter or subchapter,
along with the addition of new Code sections and the repeal of other Code sections, taken
together, might so change the character of the chapter or subchapter that the original name is
no longer appropriate. Also, if the original name of the chapter or subchapter was inaccurate
from its enactment, it would be desirable to change the name for accuracy subsequent to
enactment, even absent intervening amendments to sections within the chapter or
subchapter. In any event, the change in the name must be appropriate to the subject
matter, and it cannot be merely an attempt to amend a statute by reference to the title only,
which is prohibited by Arkansas Constitution, Article 5, § 23.
Although the Arkansas Code Revision Commission has the authority under Arkansas
Code § 1-2-303 to change the names of chapters and subchapters of the Arkansas Code, the
commission prefers, with regard to statutorily created names, that the changes be made by
legislative enactment. See § 5.8(b) of this manual.
If the name of a chapter or subchapter in the Arkansas Code has been created by
statute, the name can be changed by amending the applicable statute. It is not necessary to
set out the entire chapter or subchapter if the sole objective is to change the name of that
chapter or subchapter; only the Code section that supplies the name need be set out and
amended. However, although not a legal necessity, it is always a good practice to replace
with the new name any other references to the former name that appear elsewhere in the
Code by making the appropriate amendments to the applicable Code sections.
See example below for an illustration of the amendment of a Code section to effect a
change in the name of a chapter:
Example:
SECTION 3. Arkansas Code § 4-1-101 is amended to
read as follows:
4-1-101. Title.
This chapter shall be known and may be cited as the
“Arkansas Small Business Corporation Act of 1921”.
86
(c) CHANGING CHAPTER AND SUBCHAPTER NAMES THAT ARE NOT
STATUTORILY CREATED.
Not uncommonly, a chapter or subchapter of the Arkansas Code does not have a
statutorily created name. In such a case, the chapter or subchapter name has been supplied
by the Arkansas Code Revision Commission (and the publisher of the Arkansas Code at the
direction of the Arkansas Code Revision Commission) exercising its authority under
Arkansas Code § 1-2-303. To effect a change in a nonstatutorily created name of a chapter
or subchapter of the Arkansas Code, include a section in the bill stating what the new name
is and directing the Arkansas Code Revision Commission to make the desired change, as
illustrated in the following example:
Example:
SECTION 5. The name of Arkansas Code Title 23,
Chapter 1, Subchapter 3, is changed from the “Electric Utility
Act of 1935” to the “Arkansas Electricity Utilization Act”.
The Arkansas Code Revision Commission shall make all
changes in the Arkansas Code necessary to implement this
section.
The reference to the initiated measure in the title and body of the bill is intended to
call attention to the special vote requirement for the bill. It is presumed that a bill containing
one or more sections affecting an initiated measure will require a two-thirds vote of each
house on the bill as a whole, rather than a separate vote only on the particular sections.
87
See discussion in Staples v. Bishop, 22 Ark. 936, 286 S.W.2d 505 (1956); Morris v. Torch
Club, Inc., 295 Ark. 461, 749 S.W.2d 319 (1988).
(2) Add section to a subchapter that is derived from initiated measure, such as
workers’ compensation or alcoholic beverage laws.
(3) Add section to code that indirectly amends portion of an initiated measure.
See Appendix I of this manual for a list, by subject, of Arkansas Code sections derived
from initiated measures.
88
Section 5 – Court of Appeals. The Supreme Court by rule may establish the number
of divisions and appellate jurisdiction of the Court of Appeals.
Section 6 – The Supreme Court has “superintending control” over circuit courts and
the judges of a circuit court may divide the court into subject matter divisions.
Section 7 – The Supreme Court by rule may establish the jurisdictional amount and
subject matter of cases in district courts.
Section 8 – Referees, masters, and magistrates. The Supreme Court by rule may
establish the duties of referees and masters appointed by circuit court judges and the
duties of magistrates appointed by district court judges.
89
90
PART 6. COMMON PROVISIONS
Examples:
21-101-102. Scope.
(a) This chapter applies to an insurer or producer
transacting creditor-placed insurance as defined in this
subchapter.
9-99-999. Application.
This chapter applies to an insurer or producer
transacting creditor-placed insurance as defined in this
subchapter.
Example:
20-77-1701. Legislative findings and intent.
(a) The General Assembly finds that:
(1) Health care providers who serve Medicaid
recipients are an indispensable and vital link in serving this
state's needy citizens; and
(2) The Department of Human Services
already has in place various provisions to:
(A) Ensure the protection and respect
for the rights of Medicaid recipients; and
(B) Sanction errant Medicaid providers
when necessary.
(b) The General Assembly intends this subchapter to
ensure that the department and its outside contractors treat
providers with fairness and due process.
91
the future event must be subject to factual verification and should not depend on the
discretion of an entity.
Correct:
This act becomes effective immediately following a
fiscal year in which the general revenues of the state exceed
ten billion dollars ($10,000,000,000).
Incorrect:
This act becomes effective if the department issues
rules administering this act.
Example:
(a) A person who was engaged in _______ work for at
least one (1) year before the effective date of this act is
entitled to receive a license without examination.
(b) A person seeking licensure under subsection (a) of
this section must register with the board before December 1,
2003, and must pay the license fee.
92
Examples:
This act applies retroactively to January 1, 2001.
Example:
SECTION 6. NONSEVERABILITY. The provisions
of this act are not severable. If any provision of this act is
declared invalid for any reason, then all provisions of this act
also shall be invalid.
Examples:
This act is supplemental to all other laws and repeals only
laws or parts of laws that directly conflict with the act.
93
6.2 CREATION OF A BOARD, COMMITTEE, COMMISSION, TASK FORCE,
ETC. – CHECKLIST.
See also the Checklist for Creation of a Board, Committee, Commission, Task force, etc. at
Appendix A.
(a) NAME.
• What is the name of the body to be created? There is no need to include “to be
known as” language when creating an entity. The entity should be created using its
given name. See 4.4(g)(3) of this manual.
Examples:
Incorrect: There is created a department to be known as the
“Division of Arkansas State Police” . . .
(b) MEMBERSHIP.
(1) Number.
(2) Appointment.
(3) Qualifications.
• What qualifications must an appointee have? For example, must the person
meet a residency requirement, be representative of a certain segment of the
population, or hold certain business or professional qualifications, etc.?
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• Avoid placing nonlegislators on legislative committees. However, if the
legislative committee must include nonlegislators, state clearly that it is a
legislative committee and do not give the committee executive branch
functions.
• All members of a body are voting members unless the author specifically
state that they are nonvoting members.
• Length of term.
• Should the terms of office be staggered? The staggering of terms is
accomplished by reducing the terms of some of the initial members so that
the terms of only part of the membership will expire at any one time.
• One method for staggering the terms is to have the initial members determine
their terms by lot.
• Another method is to have the appointing authority determine which of the
initial members will serve a shorter term. In many instances, it is desirable to
establish a date for terms to begin and end.
(8) Vacancies.
• If a vacancy occurs on the committee, how is a replacement chosen to fill the
unexpired term? Does the appointing authority fill the vacancy or is the
vacancy filled by the remaining members?
(c) CHAIR.
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(d) MEETINGS.
• Who is empowered to call the first meeting before election of the chair?
• In what manner is the first meeting to be called?
• What is the quorum to transact business?
• What vote is necessary to pass a motion at a meeting?
• Must the meeting be held at a specific location?
• Is there a maximum or minimum number of meetings in a year?
• If the body is not permanent, when will it expire? Please ensure that a bill creating a
temporary entity provides an explicit date for termination of the entity.
(g) REPORTS.
• If the body is to study an issue and make findings or recommendations, to whom will
the report be made and by what date?
(h) STAFF.
• Will the body hire its own staff or will staff be supplied by some other agency?
• Will there be expense reimbursement, per diem, or a stipend? Who is to pay? (For
expense reimbursements generally, see Arkansas Code § 25-16-902. For stipends
generally, see Arkansas Code §§ 25-16-903 through 25-16-906.)
• Do not provide a stipend for members of the General Assembly. (See Amendment
70, § 1(b).)
• Compensation and other payments should be to the extent money is appropriated and
available for that purpose.
• If an appropriation will be required, inform the sponsor. Refer to the fiscal staff any
requests for an appropriation for stipends, mileage reimbursement, or other expense
reimbursement for committee members or other expenses of the committee.
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6.3 CRIMINAL OFFENSES.
See also Appendix B – Checklist for Creating a Criminal Offense.
(b) PENALTY.
In establishing a penalty for a crime, the classifications in the Arkansas Criminal
Code are preferred and should be used when possible. The penalties for each classification
are found in Arkansas Code §§ 5-4-201 and 5-4-401.
Examples:
Not preferred:
A violation of this section is a misdemeanor.
Better:
A violation of this section is a Class A misdemeanor.
If the crime is to be something other than a classified crime under the Arkansas
Criminal Code, the penalty must state the amount or range of the fine and, if the penalty
includes imprisonment, the length or range of imprisonment. The penalty should clearly
state whether both the fine and imprisonment may be imposed. The penalty should state
whether the offense is a felony, misdemeanor, or violation. It also should use the word
“unclassified” preceding felony or misdemeanor.
Examples:
Upon conviction, a person who violates this section is guilty of a
violation and may be fined not more than one hundred dollars ($100).
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6.4 DEFINITIONS.
(b) ORGANIZATION.
Example:
(12)(B) “Lottery” includes without limitation:
(i) An instant ticket;
(ii) A draw game; and
(iii) Participation in a multistate
or multisovereign game.
Example:
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(12)(C) “Lottery” does not include:
(i) Casino gambling;
(ii) A video lottery; . . .
• “Only includes”, “includes without limitation”, and “does not include” can either be
stand alone definitions or supplement another definition. Generally, “includes
without limitation” should be used if the drafter desires to list helpful examples of
the definition. Caution should be exercised when using “only includes” as a
supplement to a “means” definition because it will limit the scope of that definition.
The drafter should determine whether the definition can be reworded to accomplish
the same effect.
• Do not use “shall mean” or “means and includes”.
• “Means” or “includes” always remains singular whether the defined word is singular,
plural, or collective.
• Do not use “herein referred to as …” as a way to define a term.
• Normally, the phrase “the term” is superfluous. Do not use “The term 'person’
means…”. Instead, use “'Person’ means…”.
• Use the defined word. Do not use a variation of the defined word. Do not repeat a
portion of the definition when using the defined word.
• Do not give alternate words the same definition. For example, do not use “‘Minor’
or ‘child’ means…”. Choose one term and use that term consistently throughout the
bill.
• Avoid acronyms or the use of the initials of an entity as a defined term. For
example, do not use “‘DFA’ means Department of Finance and Administration”.
See § 4.6(b) of this manual.
• Avoid using the phrase “unless the context otherwise requires” to limit the meaning
of a definition. In most instances this should not be necessary in a well-drafted law.
• Capitalize only the first letter of the first word of the term, unless the term is a proper
name.
• Add quotation marks around each word or phrase defined.
• Always limit the intended scope of a definition by using an introductory phrase such
as “as used in this subchapter”, “as used in this section”, “as used in this subsection”,
or “as used in subdivision (a)(1) of this section”, as appropriate. This limitation will
ensure that the definition is not misconstrued as applying to the entire Arkansas Code
or to sections of the Arkansas Code to which the definition is not intended to apply.
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• A defined term should be used somewhere in the applicable section, subchapter, or
chapter. Otherwise, there is no reason to define the term.
• Do not define generic terms. For example, do not use “'Facility' means a car repair
facility”.
Example:
As used in this chapter:
(1)(A) “Correctional facility” means any place
used for the confinement of persons charged with or convicted
of an offense or otherwise confined under a court order.
(B) “Correctional facility” does not
include juvenile training schools and applies to the Arkansas
State Hospital only as to persons detained there charged with
or convicted of an offense;
(2) “Custody” means actual or constructive
restraint by a law enforcement officer pursuant to an arrest or
a court order but does not include detention in a correctional
facility, juvenile training school, or the Arkansas State
Hospital;
(3) “Escape” means the unauthorized departure
of a person from custody or a correctional facility; and
(4) “Governmental function” means any
activity which a public servant is legally authorized to
undertake on behalf of any governmental unit he or she serves.
If the act needs to become effective before the date it would otherwise become
effective by the operation of law, an emergency clause must be added to the draft and should
be referred to in the title and subtitle by using “TO DECLARE AN EMERGENCY” or
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similar wording. Adoption of the emergency clause requires a two-thirds vote by each
chamber under Ark. Const., Art. 5, § 1.
Examples:
Section 10. EFFECTIVE DATE. Sections 7 and 8 of this act
are effective on and after January 1, 2014.
In stating the facts constituting the emergency, consider the following questions:
Bureau staff cannot correct errors in emergency clauses after emergency clauses
become law. Review emergency clauses carefully for errors in effective date language and
for other errors such as misspellings, typos, and incorrect officer and agency names.
Unless the sponsor requests otherwise, a report to the General Assembly should be
filed as follows:
• If the bill requires a report to be filed during the regular session of the General
Assembly, the bill should require the report to be filed with the Speaker of the House
and the President Pro Tempore of the Senate.
• If the bill requires a report to be filed during the interim (between regular sessions),
the bill should require the report to be filed with the Cochairs of the Legislative
Council.
Special revenues are usually funds collected by a state agency from users of the
agency’s services and are available to be used for only specific purposes. However, any tax
or fee may be declared to be special revenues and used for a specific purpose. Moneys
collected as special revenues can be used only for the purpose for which they were collected.
Unlike general revenues, special revenues are not distributed through the Revenue
Stabilization Law.
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• State that the fund is a “special revenue fund”.
• State that the moneys collected from a certain source are to be deposited as “special
revenues”.
• State the purpose for which the fund may be used.
Example:
19-99-999. (INSERT FUND NAME).
(a) There is created on the books of the Treasurer of
State, the Auditor of State, and the Chief Fiscal Officer of the
State a special revenue fund to be known as the (“INSERT
FUND NAME”).
(b)(1) All moneys collected under (INSERT
SECTION NUMBER) shall be deposited into the State
Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other
revenues as may be authorized by law.
(c) The fund shall be used by the (INSERT AGENCY
NAME) to (STATE THE PURPOSES FOR WHICH THE
FUND MAY BE USED).
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extent that the aggregate of those deductions exceeds two
percent (2%) of adjusted gross income.
(2) In For tax years beginning on or after
January 1, 2004, in the case of an individual, the
miscellaneous itemized deductions for any taxable year shall
be allowed only to the extent that the aggregate of those
deductions exceeds two percent (2%) one percent (1%) of
adjusted gross income.
(b) GROSS RECEIPTS TAX, COMPENSATING USE TAX, AND EXCISE TAXES.
(1) A new tax rate or exemption should go into effect on the first day of a calendar
month. In addition, the Department of Finance and Administration needs at least thirty days
to notify permit holders and make any computer programming changes that are required by
a change in the tax rate or exemptions. Depending on the circumstances, a longer period
may be required for the implementation of a tax provision.
(A) If the act does not have an emergency clause, language similar to the
following example may be used. (Please note that acts without an emergency clause
normally become effective on the ninety-first day after sine die adjournment or the ninety-
first day of a recess.)
Examples:
SECTION 2. Section 1 of this act becomes effective
on the first day of the second calendar month following the
effective date of this act.
(B) If the act has an emergency clause, determine whether the date meets the
guidelines in this subdivision (b)(1). If it does not provide sufficient notice for the tax
change, add language to allow sufficient notice. Language similar to the following example
may be used.
Examples:
SECTION 2. Section 1 of this act shall become
effective on the first day of the second calendar month
following the effective date of this act.
(2) The Department of Finance and Administration sends new forms to permit
holders January 1 or July 1. If there is not a need for the law to apply sooner, either of these
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dates would help with the administration of the law and would be more cost effective. If the
changes go into effect on either of these dates, the Department of Finance and
Administration can ensure that the sales tax returns contain the correct tax rate and correct
instructions concerning possible exemptions. This prevents errors on the return which result
from changes in the law that occurred after the returns are printed.
An exemption to the gross receipts tax and compensating use tax should be codified
in Title 26, Chapter 52, Subchapter 4. There is no need to dual codify the exemption in the
compensating use tax chapter (Title 26, Chapter 53) because anything exempt under the
gross receipts tax is automatically exempted from the compensating use tax. See Arkansas
Code § 26-53-112(2).
Example:
• Product-based exemption:
Example:
26-52-4XX. Sales of flowers.
The gross receipts or gross proceeds derived from the
sale of flowers are exempt from the:
(1) Gross receipts tax levied by this chapter;
and
(2) Compensating use tax levied by the
Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
• Entity-based exemption:
Example:
26-52-4XX. Sales to farmers.
(a) As used in this section, “farmer” means . . .
(b) The gross receipts or gross proceeds derived from
the sale of tangible personal property or a service to a farmer
are exempt from the:
(1) Gross receipts tax levied by this chapter;
and
(2) Compensating use tax levied by the
Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
• Mixed exemption:
Examples:
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26-52-4XX. Sales of flowers by farmers.
(a) As used in this section, “farmer” means . . .
(b) The gross receipts or gross proceeds derived from
the sale of flowers by a farmer are exempt from the:
(1) Gross receipts tax levied by this chapter;
and
(2) Compensating use tax levied by the
Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
If a member would like an agency to have rules in effect by a specific date, the temporary
language template provided below makes it clear that an agency shall file a final rule by a
specific date but recognizes that the agency will not be able to file the final rule if it has not
been approved by Legislative Council. It also requires the agency to have the rule before
Legislative Council for approval in a timely manner. This language may require adaptation
depending on the particular facts of a bill. See Part 8 of this manual for more information on
temporary language.
Example:
SECTION X. DO NOT CODIFY.
Temporary language.
(a) When adopting the initial rules to implement this
act, the final rule shall be filed with the Secretary of State for
adoption under § 25-15-204(f):
(1) On or before [date]; or
(2) If approval under § 10-3-309 has
not occurred by [date], as soon as practicable after approval
under § 10-3-309.
(b) The [name of agency] shall file the proposed
rule with the Legislative Council under § 10-3-309(c)
sufficiently in advance of [date], so that the Legislative
Council may consider the rule for approval before [date].
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PART 7. SPECIAL LANGUAGE
7.1 IN GENERAL.
Special language (not to be confused with special or local acts that have been
prohibited in Arkansas since the passage of Arkansas Constitution, Amendment 14 in 1926)
is language in an appropriation act that imposes additional conditions or limitations on the
disposition of moneys specifically appropriated in the appropriation act. Because special
language must be germane to an appropriation, which is itself limited in its duration to a
single fiscal year under Arkansas Constitution, Article 5, § 29 [as amended by Arkansas
Constitution, Amendment 86], special language is usually neither general in its application
nor permanent in its duration and for this reason, not codified in the Arkansas Code. See
Part 8 of this manual.
7.2 FORMAT.
(a) CATCHLINES.
(1) To clearly identify temporary special language in an appropriation act, the
following catchline is used, set out in all caps, immediately preceding the special language
itself:
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Example:
This section is in effect only from July 1, 2010,
through June 30, 2011.
Examples:
Incorrect (not subdivided; excessively wordy; ambiguous
references; incorrect statutory name; punctuation errors;
omitted Arkansas Code citation):
Negatively
worded
SECTION 50. SPECIAL LANGUAGE. NOT TO BE
INCORPORATED INTO THE ARKANSAS CODE NOR
PUBLISHED SEPARATELY AS SPECIAL, LOCAL, AND
TEMPORARY LAW. SALARIES. No provisions as Ambiguous
provided in Section 34, Various State Agencies – Cash, references
herein shall be interpreted as the authority to create or
Excessive establish new positions in addition to the positions established
wordiness; not in the agency's Appropriation Act. In addition, salaries paid
subdivided. from appropriations transferred herein shall be subject to the
provision of the Regular Salaries Procedures and
Incorrect
Restrictions Act. statutory
The provisions of this section shall be in effect only from July name;
1, 2010 through June 30, 2011. Arkansas Code
citation
Correct: omitted.
SECTION 50. SPECIAL LANGUAGE. NOT TO BE
Comma INCORPORATED INTO THE ARKANSAS CODE NOR
missing. PUBLISHED SEPARATELY AS SPECIAL, LOCAL, AND
TEMPORARY LAW. SALARIES.
(a) Section 34 of this act, Various State Agencies –
Cash, does not authorize the creation or establishment of new
positions in addition to the positions established in the
agency's appropriation act.
(b) Salaries paid from appropriations transferred in
this act are subject to the Regular Salary Procedures and
Restrictions Act, § 21-5-101.
(c) This section is in effect only from July 1, 2010,
through June 30, 2011.
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7.3 IMPROPER USE OF SPECIAL LANGUAGE.
Examples:
Incorrect:
SECTION 40. SPECIAL LANGUAGE. NOT TO BE
INCORPORATED INTO THE ARKANSAS CODE NOR
PUBLISHED SEPARATELY AS SPECIAL, LOCAL, AND
TEMPORARY LAW. Arkansas Code § 19-5-1095 is
amended to read as follows:
Incorrect:
SECTION 40. SPECIAL LANGUAGE. Arkansas
Code § 19-5-1095 is amended to read as follows:
Correct:
SECTION 40. SPECIAL LANGUAGE − CODE
AMENDMENT. Arkansas Code § 19-5-1095 is amended to
read as follows:
(b) EXISTING LANGUAGE IN THE ARKANSAS CODE SHOULD NOT BE SET OUT
AS SPECIAL LANGUAGE.
Do not set out language from an existing section of the Arkansas Code as special
language in an appropriation act. An additional complication occurs if the codified language
set out in the appropriation act is made temporary. If the language is codified in the
Arkansas Code, it is general and permanent and, unless specifically excepted, already
applies to the appropriation act. An acceptable alternative, although still of dubious legal
necessity, is to set out the applicable Arkansas Code section in the appropriation act rather
than to set out the codified language as special language.
Examples:
Incorrect (the language set out is codified as § 19-5-107):
SECTION 48. SPECIAL LANGUAGE. NOT TO BE
INCORPORATED INTO THE ARKANSAS CODE NOR
PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND
TEMPORARY LAW. TRANSFER PROCEDURES . In the
event that the appropriation is not provided by the General
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Assembly for Cash Fund expenditures for any state agency,
pursuant to Arkansas Code 19-4-801 et seq., said agency shall
request a transfer of appropriation from the Chief Fiscal
Officer of the State, stating clearly the amount required. Upon
approval of the Chief Fiscal Officer of the State, and after
seeking prior review by the Arkansas Legislative Council or
Joint Budget Committee, said cash fund appropriations shall
be established upon the books of the Department of Finance
and Administration, provided further, that upon request of the
state agency and with the approval of the Chief Fiscal Officer
of the State, the requested appropriations may be established
upon the books of the Department of Finance and
Administration in compliance with the applicable
classifications of appropriations as enumerated in Arkansas
Code 19-4-521 through 19-4-527.
The provisions of this section shall be in effect only from July
1, 2010, through June 30, 2011.
Correct:
SECTION 48. Arkansas Code § 19-5-107 applies to
this act.
Example:
Incorrect (language is general and permanent):
SECTION 7. SPECIAL LANGUAGE. NOT TO BE
INCORPORATED INTO THE ARKANSAS CODE NOR
PUBLISHED SEPARATELY AS SPECIAL, LOCAL AND
TEMPORARY LAW. CONSTRUCTION. The Board of
Trustees of Henderson State University shall be included as an
exempt institution related to projects exceeding five million
dollars ($5,000,000) provided that the institution shall have
adopted policies and procedures involving the awarding and
oversight of the contracts for design and construction services
in compliance with State Law.
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five million dollars ($5,000,000), is amended to read as
follows:
(5) The Board of Trustees of the University of
Arkansas, the Board of Trustees of Arkansas State University,
the Board of Trustees of Henderson State University, and the
Arkansas Lottery Commission shall be exempt from review
and approval by the authority and any regulations promulgated
by it, provided that the Board of Trustees of the University of
Arkansas, the Board of Trustees of Arkansas State University,
the Board of Trustees of Henderson State University, and the
Arkansas Lottery Commission have adopted policies and
procedures involving the awarding and oversight of the
contracts for design and construction services.
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PART 8. TEMPORARY LANGUAGE
8.1 IN GENERAL.
This is not to say, however, that a statute is invalid if it isn’t codified in the Arkansas
Code or, conversely, that temporary language inappropriately codified in the Arkansas Code
is invalid. It is to say that the General Assembly has expressed a clear intent that only
statutes of a general and permanent nature be codified in the Arkansas Code and, to that end,
every effort should be made to comply with the intent of the elected representatives of the
people of Arkansas. That task is made extremely difficult if the intended duration of a
statute is ambiguous.
(a) AMBIGUITY.
On occasion, a statute is drafted in such a way that it is difficult to determine whether
the statute is intended to be of temporary or permanent duration. If the statute is intended to
be of temporary duration, use language that makes that intent clear. The following examples
illustrate the problem of ambiguity and how to avoid it:
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Examples:
Incorrect (ambiguous; no termination date):
(a) The commission shall make its final report to the
General Assembly and to the Governor not later than June 30,
2010.
(b) The final report shall be filed with the Governor,
the Speaker of the House of Representatives, and the President
Pro Tempore of the Senate and shall set out the findings and
conclusions of the commission, and make recommendations
for addressing problems identified in the commission's
analysis.
(c) Any member of the commission may submit
additional findings and recommendations as part of the final
report.
Correct:
(a) The commission shall make its final report to the
General Assembly and to the Governor not later than June 30,
2010.
(b) The final report shall be filed with the Governor,
the Speaker of the House of Representatives, and the President
Pro Tempore of the Senate and shall set out the findings and
conclusions of the commission, and make recommendations
for addressing problems identified in the commission's
analysis.
(c) Any member of the commission may submit
additional findings and recommendations as part of the final
Termination
report. date.
(d) The commission expires July 1, 2010.
Example:
SECTION __. DO NOT CODIFY. TEMPORARY
LANGUAGE.
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PART 9. TECHNICAL CORRECTIONS BILLS
9.1 OVERVIEW.
(a) ORIGIN.
The Statutory Review Section of the Bureau of Legislative Research is responsible
for compiling, reviewing, and submitting technical corrections on behalf of the Arkansas
Code Revision Commission.
(b) PURPOSE.
Technical corrections bills are used to correct errors, omissions, and inconsistencies
in the Arkansas Code. The provisions of a technical corrections bill may serve a variety of
purposes:
A separate technical corrections bill is usually drafted for each title of the Arkansas
Code that needs to be amended for technical reasons for each regular session. A
technical corrections bill should not contain substantive amendments to the Arkansas Code.
(a) TITLE.
The title of a technical corrections bill should indicate that the purpose of the bill is
to make technical corrections to a particular title of the Arkansas Code. Because one of the
purposes served by the title of the bill is to assist the House and Senate in assigning the bill
to the appropriate committee, the title of the bill should also include the subject matter of the
title being amended.
Example:
AN ACT TO MAKE TECHNICAL CORRECTIONS TO
TITLE 14 OF THE ARKANSAS CODE CONCERNING
LOCAL GOVERNMENT; AND FOR OTHER PURPOSES.
See § 2.1 of this manual for additional requirements regarding the form of the title and
subtitle.
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(b) INTRODUCTORY LANGUAGE FOR AMENDATORY TEXT.
(1) Include an explanation of why the technical correction is being made in the
introductory language of each section of the bill.
Examples:
Arkansas Code § 8-5-902 is amended to read as follows to
correct certain statutory references:
(2) If only a portion of the statute is being amended, also include a brief statement in
the introductory language describing the statute.
Examples:
Arkansas Code § 19-5-1227(c) and (d), concerning the
Educational Adequacy Fund, are amended to read as follows
to reflect amendments made to the fund by Acts 2003 (2nd
Ex. Sess.), No. 107:
See § 5.2 of this manual for additional requirements regarding the introductory language
used in amending the Arkansas Code.
(c) CONSTRUCTION.
Each technical corrections bill shall include the following language, amended as
appropriate to indicate the proper session, as the final section of the bill:
116
(2) To the extent that a conflict exists between an act of the
regular session of the [Ninety-Third] General Assembly and
this act:
(A) The act of the regular session of the [Ninety-
Third] General Assembly shall be treated as a subsequent act
passed by the General Assembly for the purposes of:
(i) Giving the act of the regular session of the
[Ninety-Third] General Assembly its full force and effect;
and
(ii) Amending or repealing the appropriate
parts of the Arkansas Code of 1987; and
(B) Section 1-2-107 shall not apply; and
(3) This act shall make only technical, not substantive,
changes to the Arkansas Code of 1987.
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118
PART 10. RESOLUTIONS
10.1 INTRODUCTION.
Resolutions are filed both during sessions of the General Assembly (session
resolutions) and during the interim when the General Assembly is not in session (interim
resolutions). This part will focus primarily on drafting session resolutions, with the final
section of this part providing guidance for drafting interim resolutions.
During the legislative session, resolutions are prepared by drafting attorneys at the
Bureau of Legislative Research. The drafting attorneys have computerized tools to assist in
the drafting of the resolutions, so if an outside draft is submitted, only the main text and the
type of resolution is needed.
Session resolutions are to be filed by the lead sponsor in the same manner that bills
are filed. Like a bill, a session resolution identifies the session of the General Assembly and
has sponsors (and cosponsors, if applicable), a title, a subtitle, and a document identification
number with a corresponding bar code. Like bill numbers, the resolution number is assigned
to the document by the chamber where the resolution is introduced.
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for the sole action of the chamber in which it was filed. Only one chamber adopts a
“simple” resolution. The Governor's approval is not required for “simple” resolutions.
A resolution would be recommended if the member wants only his or her chamber to
consider the issue or the member does not have a cosponsor in the other chamber to “run”
the resolution. A simple resolution would not be recommended if the member wants a
cosponsor from the other chamber unless the sponsors plan to “run” the same or similar
resolution separately in each chamber.
Examples include: Amending the rules of one of the chambers, honoring a sports
team for winning a state tournament, or addressing Resolutions of Inquiry to the Governor
or to heads of the executive departments.
Examples include: Adopting joint rules; adjourning the General Assembly; honoring
persons, events, or sports teams; or specific recommendations or petitions to Congress, other
than for constitutional amendments.
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If it is a “simple” memorial resolution, it concerns only one chamber of the General
Assembly, only one chamber must adopt it, and it is not approved by the Governor. If it is a
concurrent memorial resolution, it concerns both chambers, both chambers must adopt it,
and it must be approved by the Governor. To decide which type to recommend, make the
decision first as to whether it should include both chambers or only one chamber as
discussed above.
The last paragraph of a memorial resolution usually contains an instruction for the
chief clerk of the chamber of origination of the memorial resolution to send an appropriate
copy of the resolution to the family of the person who is honored by the memorial
resolution. See § 10.6 for examples.
The filing deadline to file a joint resolution to amend the Arkansas Constitution is by
the thirty-first day of each regular session of the General Assembly. Joint resolutions that
propose amendments to the Arkansas Constitution are handled by the Joint Committee on
Constitutional Amendments and require an affirmative vote by a majority of both the Senate
members and the House members. The rules concerning this issue are part of the Joint
Rules of the House and Senate for each General Assembly. For the 2009 Regular Session,
see H.C.R.1001, Section 21.
(b) PREAMBLE.
Preambles are rarely used for bills but most resolutions include a preamble. A
preamble states the reasons for the resolution and can provide background information on
the issue that the resolution is addressing. A preamble is composed of one or more
statements beginning with the word “WHEREAS” and after the final statement ends with
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the words “NOW THEREFORE,”. The preamble is located after the subtitle and before the
clause beginning “BE IT RESOLVED”.
(c) BE IT RESOLVED.
The enacting clause in a resolution is different from that found in a bill. The
resolution’s enacting clause begins with “BE IT RESOLVED”. The clause identifies the
chamber or chambers making the resolution and to which General Assembly the chamber
belongs. A joint resolution proposing a constitutional amendment includes additional text
concerning incorporation of the amendment into the Arkansas Constitution.
Examples:
“Simple” House Resolution:
BE IT RESOLVED BY THE HOUSE OF
REPRESENTATIVES OF THE NINETY-THIRD
GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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(d) BODY.
(1) Generally.
The body of the resolution begins after the BE IT RESOLVED clause. The body
expresses the opinion, sentiment, will, or desire of one or both chambers of the General
Assembly. The body begins with the word “THAT”. Additional paragraphs should begin
with “BE IT FURTHER RESOLVED THAT” unless the paragraph is part of the text of a
proposed rule or proposed constitutional amendment.
Examples:
House Joint Resolution:
THAT the following is proposed as an amendment to
the Constitution of the State of Arkansas, and upon being
submitted to the electors of the state for approval or rejection
at the next general election for Representatives and Senators,
if a majority of the electors voting thereon at the election,
adopt the amendment, the amendment shall become a part of
the Constitution of the State of Arkansas, to wit:
The distribution of resolutions after adoption by the Chief Clerk of the House or
Senate is controlled by the language in the resolution. If the sponsor would like the
resolution distributed to a person or entity, the resolution should provide the appropriate
instruction to the clerk of the originating chamber. This instruction is usually in the last
paragraph of the resolution.
Examples:
Memorial Resolutions:
BE IT FURTHER RESOLVED THAT the individual
members of the [chamber] hereby express sincere
condolences to the family of [name of person memorialized],
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and upon adoption of this resolution, an appropriate copy
shall be provided to the family of [name of person
memorialized] by the Chief Clerk of the [chamber of
origination of the memorial resolution].
Federal Issues:
BE IT FURTHER RESOLVED THAT upon adoption of this
resolution, the Chief Clerk of the [chamber of origination]
shall mail a copy of this resolution to each member of the
Arkansas congressional delegation.
Known Stakeholders:
BE IT FURTHER RESOLVED THAT upon adoption of this
resolution, the Chief Clerk of the [chamber of origination]
shall mail a copy of this resolution to the following medical
boards and associations with a request to encourage its
members to accept TRICARE patients:
(1) The executive secretary of the Arkansas State
Medical Board,
(2) The executive director of the Arkansas State
Board of Dental Examiners,
(3) The president of the Arkansas State Dental
Association, and
(4) The president of the Arkansas Osteopathic
Medical Association.
State Agencies:
BE IT FURTHER RESOLVED THAT upon adoption of this
resolution, the Chief Clerk of the [chamber of origination]
shall mail a copy of this resolution to the following state
agencies:
(1) The Arkansas Department of Environmental
Quality,
(2) The Arkansas State Highway and Transportation
Department,
(3) The Department of Finance and Administration,
and
(4) The Department of Workforce Services.
10.7 CITATIONS.
A citation is a formal document prepared by the staff of either the House or Senate
that is similar to a resolution but printed on parchment-like bond paper with a color picture
of the State Capitol and a ribbon adornment. Citations are handled exclusively by the staff
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of each chamber. At the sponsor's request, either the House or Senate staff may use the text
of a resolution or other information to prepare a citation.
(a) INTRODUCTION.
All resolutions filed during the interim are called “Interim Resolutions”. There are
two types of interim resolutions: an interim resolution filed with Legislative Council and an
interim resolution filed with an interim committee of Legislative Council. Each type has to
be tailored with the appropriate enacting clause to file with Legislative Council or the
appropriate subject matter interim committee or committees.
Examples:
Interim Resolution sent to Legislative Council:
BE IT RESOLVED BY THE ARKANSAS LEGISLATIVE
COUNCIL OF THE EIGHTY-EIGHTH GENERAL
ASSEMBLY OF THE STATE OF ARKANSAS:
If the sponsor is a voting or nonvoting member of the interim committee to which the
interim resolution relates, the interim resolution can be sent directly to the committee by the
secretary of Legislative Council. Otherwise, the interim resolution will be filed with
Legislative Council, and Legislative Council will refer the interim resolution to the
appropriate subject matter interim committee for consideration.
Also, if the sponsor is wanting to send a copy of the interim resolution to the
Arkansas congressional delegation, stakeholders, or state agencies as discussed in § 10.6,
similar language can be used but with a change in the instruction for mailing to the staff of
the Bureau of Legislative Research instead of the Chief Clerk of the House or Senate.
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(c) HOW INTERIM RESOLUTIONS DIFFER FROM SESSION RESOLUTIONS.
Interim Resolutions are different from session resolutions in that they are not
handled by the General Assembly or the clerks of either chamber but by the Legislative
Council or a subject matter interim committee of the Legislative Council under Arkansas
Code § 10-3-203(3) or other subchapters of Title 10, Chapter 3. The procedures related to
interim resolutions generally are under Arkansas Code § 10-3-313. The staffing related to
the interim resolution is handled by the Bureau of Legislative Research.
(d) FILING.
All interim resolutions are filed with the Secretary of the Legislative Council. For
additional information regarding procedures, see the instructions attached in Appendix D.
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PART 11. AMENDMENTS TO BILLS AND RESOLUTIONS
11.2 IN GENERAL.
An engrossment date indicates that the original version of the bill has been changed
by an amendment. If there is an engrossment date, it will appear above the words “A BILL”
located at the top of the first page. The engrossment date includes the designation of “H” or
“S” to indicate the chamber that made the engrossment.
Because a bill may be engrossed more than one time in a day or an engrossing
correction may have been made, it is necessary to include the bill’s time and date stamp
along with the engrossing date.
Example:
Amendment No. 2 to House Bill No. 2594.
Amend House Bill No. 2594 as engrossed H1/26/05
(version 02-11-2005 12:06):
If there is no engrossment date on the bill, the amendment will indicate the version “as
originally introduced”.
Example:
Amendment No. 1 to House Bill No. 2594.
Amend House Bill No. 2594 as originally introduced:
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11.3 USE OF UNDERLINE AND STRIKETHROUGH IN AMENDMENTS.
A bill uses underline to show what would be added to current law and uses
strikethrough to show what would be deleted from current law. Some resolutions such as
rule changes and constitutional amendments also use underline and strikethrough to show
how the resolution would change the provision.
Amendments to bills and resolutions must be drafted in such a manner so that when
the amendment is incorporated into the bill, the bill will still show through its use of
underline and strikethrough how it would change present law or rule. Underline and
strikethrough are not used to show how the amendment would change the bill but how the
amended bill or amended resolution would change the existing law or rule.
(a) INTRODUCTION.
The text below will be used as the basis for most of the examples in Part 11. The
example would appear on page 3 of the bill.
9 (b) The director shall establish the design of the plate.
10 (c) Upon submitting proof of eligibility and complying with the
11 state laws relating to registration and licensing of motor vehicles and the
12 payment of thirty-five dollars ($35.00) for the initial license plate, the
13 applicant shall be issued a special license plate under this chapter section.
14 (d) The license plate fee shall be deposited into the State Central
15 Services Fund as a direct revenue for the support of the Department of
16 Finance and Administration.
17
Example:
Page 3, line 9, add “or plates” between “plate” and the period.
Example:
Page 3, line 11, delete “vehicles” and substitute “vehicles.”
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made to the section number. To assist engrossing clerks, the reference to line and page or
section should be placed at or near to the beginning of the text of an amendment.
Example:
Page 3, line 9, delete “of the plate” and substitute “of the a
special license plate”
Example:
Page 3, line 9, delete “of the plate” and substitute “of the a
special license plate”
Example:
Delete SECTION 2 in its entirety and appropriately renumber
the sections of the bill.
Example:
Immediately following SECTION 2, add an additional
section to read as follows:
“SECTION 3. This act becomes effective on January
1, 2004.”
AND
Appropriately renumber the sections of the bill.
Example:
Page 3, line 9, delete “(b)” and substitute “(b)(c)”
AND
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Page 3, line 10, delete “(c)” and substitute “(c)(d)”
Example:
Page 3, line 9, delete “plate.” and substitute “plate or plates.”
Example:
Delete SECTION 2 in its entirety and appropriately renumber
the sections of the bill.
Example:
Immediately following SECTION 2, add an additional
section to read as follows:
“SECTION 3. This act shall be effective January 1,
2004.”
AND
Example:
Page 3, line 17, add a new subsection to read as follows:
“(d) The director shall promulgate appropriate
regulations.”
The technique of inserting text between lines is not allowed. Therefore, if the new
subsection is to be inserted between other subsections (or a subdivision between other
subdivisions), delete all of the line above or below where the new provision is to be added
and then repeat the deleted language along with the new provision. Also remember to
redesignate subsequent subsections or subdivisions.
Example:
Page 3, delete line 9, and substitute the following:
“(b) The director shall establish the design of the
plate.
(c) The director shall promulgate appropriate rules.”
AND
Example:
Page 3, line 13, delete “special” and substitute “special”
Example:
Page 3, line 10, delete “eligibility” and substitute “eligibility
ownership”
Example:
Page 3, delete lines 14 through 16, and substitute the
following:
“(d) The license plate fee shall be deposited into the
State Central Services Fund as a direct revenue for the
support of the Department of Finance and Administration.”
Example:
Page 3, line 13, delete “chapter section” and substitute
“chapter”
Examples:
Add Representative Brown as a cosponsor of the bill
AND
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Add Senator Black as a cosponsor of the bill
The following information was obtained from the 87th General Assembly. The legislator is
advised to check with the staff of the appropriate chamber to ensure that these filing
procedures are still current. Joint Rules and House and Senate procedural rules are adopted
each session. Attached as Appendix K is a listing of the procedural rules for the 87th
General Assembly.
Amendments are usually filed first in the chamber. In this situation, once the amendment is
approved, it will be engrossed into the bill and sent to committee to be adopted. Once it is
adopted, it is sent back to the chamber for a vote.
All amendments must be signed by the sponsor of the amendment. Amendments can be
filed only by the sponsor of the amendment and not by committee staff members and it is the
sponsor's responsibility to have the amendment properly numbered by the Clerk before it
being voted on by the chamber. When in committee, a motion to adopt the amendment must
be made by a committee member when the amendment is by someone other than the lead
sponsor of the bill. Amendments will appear only on the Internet after they have been
engrossed. Amendments that go to committee first will not be engrossed and will not appear
on the Internet until they have been filed with the Clerk. Amendments to amendments
cannot be offered. Every amendment proposed must be germane to the subject of the
proposition to be amended.
House
An amendment to a member’s own House bill or Senate bill shall be placed on the
"Member’s Own Bill/Own Amendment Calendar" no later than 4:30 p.m. the day preceding
the day they are to be considered. Amendments made by the lead sponsor of the bill will be
placed on the "Member’s Own Bill/Own Amendment Calendar". Member’s own
amendments to their own bills must be presented to the House Bill Clerk only by the
sponsor of the bill whose name is listed first in the list of sponsors. The House Bill Clerk
will provide the sponsor with a stamped and numbered copy of the amendment which the
sponsor will present to the Calendar Clerk in order to have the amendment placed on the
"Member’s Own Bill/Own Amendment Calendar". Amendments filed by a member other
than the lead sponsor will be placed on the regular House calendar. The amendment cannot
be heard in committee on the same day that it was on the House calendar. An amendment
that is deemed noncontroversial and filed by the author of the bill may go on the "Consent
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Calendar". Upon adoption, amendments will become a part of the bill or resolution. If a
committee recommends a bill "do pass as amended" and any of the amendments
recommended by the committee are not adopted on the floor of the House, the bill shall be
re-referred to the same committee for further consideration and recommendation.
Amendments cannot be placed for consideration on any more than one House calendar.
Senate
Amendments signed by Senate members to their own bills, the Senate Chairperson of the
Joint Budget Committee making the Joint Budget Committee the sponsor of a bill, or the
lead Senate sponsor of a House bill changing sponsors of the bill must be presented to the
Senate Bill Clerk who shall present stamped, numbered, and signed copies of any proposed
amendment to the Bill Custodian who shall have the bill and amendment placed on the
"Senate Consent Amendment Calendar". Amendments on the "Senate Consent Amendment
Calendar" shall be transmitted directly to Engrossing after having been approved. Proposed
amendments may be placed on the "Senate Consent Amendment Calendar" up to one hour
after adjournment the day preceding the day the amendment is to be considered. If there is
any objection by any member to the amendment, it shall be removed from the calendar and
automatically placed on the Senate calendar. There is also a "Non-Controversial Calendar"
for items deemed to be noncontroversial, a "Business Agenda", and a "Morning Hour
Business Agenda". No oral amendments are accepted on the floor.
133
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PART 12. INTERIM STUDY PROPOSALS
12.1 IN GENERAL.
An interim study proposal may be drafted through the bill drafting system or it may
originate as a bill and be transmitted as an ISP. See Appendix D for instructions on filing an
interim study proposal that originates as a bill.
Generally speaking, once an interim study proposal is filed, it may not be amended.
See § 12.10 for specific instructions on how and when revisions can be made to a filed
interim study proposal.
135
• Author’s signature
• Filing date
• Reference initials
The ISP number appears in the caption at the top of the page. It is not assigned until
the ISP is filed with the ISP Numbering Clerk. The number includes the current biennium
and the next available ISP number, which will be assigned after filing.
Example:
12.5 TITLE.
The title of an ISP indicates a request for a study by an interim committee and
describes the general purposes of the ISP. Always refer to interim committees by their
statutory names, which are found in Arkansas Code § 10-3-203. See also Appendix F.
(b) FORM.
• The title of an ISP begins immediately below the caption “Interim Study
Proposal [number]”.
• The title begins with the word, “REQUESTING ”.
• The title is written in all capital letters. However, if the title refers to a
subsection or subdivision of law with a lowercase designation, then the
lowercase letter is retained in the title.
• The title ends with a period.
• There is no limitation on the length of a title.
• Use a semicolon to designate the break between one phrase and another.
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12.6 PREAMBLE (optional).
A preamble may be added after the title and before the phrase "BE IT PROPOSED".
The preamble lists reasons or conditions that merit a study and may include a description of
the purposes of the study.
The proposal statement of an ISP is the language that actually proposes a study:
The summary paragraph of an ISP follows the proposal statement and summarizes
what the legislator wishes to study. The legislator may want the study proposal to be
broadly stated, in which case usually only one paragraph is needed. If more than one
goal exists, additional proposal statements and summary paragraphs may be included.
Additionally, after determining the legislator's expectations for the study, the drafting
attorney may want to include the specific items to be studied, the manner in which the
study will be conducted, or identify the persons to be involved in conducting the study. If
a group of persons is named to conduct the study, the legislator may want a report back to
the interim committee by a certain date, which may be written or by live testimony.
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12.9 SIGNATURE BLOCK, FILING DATE, AND REFERENCE INITIALS.
There is a "signature block" on an ISP, but the legislator is NOT required to sign it.
The bill drafting system will include reference initials of the drafting attorney below the
signature block. A filing date will be applied through the system when the ISP is filed.
An ISP only may be filed after the legislator has reviewed the draft and directed that
the ISP be filed. See the instructions attached as Appendix D for filing and numbering
procedures for ISPs that are either drafted in the bill drafting system or transmitted as a bill
draft.
(1) If the amendment merely adds a cosponsor to the ISP, the sponsor may
be added by the drafting attorney by emailing the ISP Numbering Clerk requesting the
addition of the cosponsor.
• The ISP will indicate that it has been “Revised.”
(2) If the amendment makes a substantive change to the body of the ISP, the
change should be drafted in the same manner as an amendment to a bill.
• The sponsor will present the ISP as drafted and will present the amendment to
the committee for consideration.
After referral by the Legislative Council, the ISP may be amended in the interim
committee meeting (as outlined above).
• The amended ISP will need to be sent to the Policy Making Subcommittee of
Legislative Council for its review of germaneness of the revised ISP to the
interim committee considering the ISP.
• The Policy Making Subcommittee will then re-refer it back to the appropriate
interim committee.
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APPENDICES
139
APPENDIX A. CHECKLIST FOR CREATING A BOARD,
COMMITTEE, COMMISSION, TASK FORCE, ETC.
I. Name.
Legislative?
Non-legislative?
Combination?
II. Membership.
Is the official who makes the appointment free to choose any qualified
appointee?
Must the official appoint from a list submitted by some officer or
organization?
If the official is limited, is there an unlawful delegation of governmental
authority?
140
F. Voting and Nonvoting Members. Identify any nonvoting members.
G. Terms of Office.
State whether the terms of office of the members will be staggered.
Identify the method by which the terms will be staggered.
State the length of the term of office of each member.
III. Chair.
IV. Meetings.
Who is empowered to call the first meeting before election of the chair?
In what manner is the first meeting to be called?
What is the quorum to transact business?
Must the meeting be held at a specific location?
Is there a maximum or minimum number of meetings in a year?
Set an expiration date for any entities that are not permanent.
VII. Reports. If the body is to study an issue and make findings or recommendations:
141
VIII. Staff.
State whether the body will hire its own staff or will staff be supplied by some
other agency.
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APPENDIX B. CHECKLIST FOR CREATING A CRIMINAL
OFFENSE
Purposely;
Knowingly;
Recklessly;
Negligently; or
Strict liability.
Intentionally;
Willfully; or
Fraudulently.
143
IV. CHOOSE A PENALTY FOR THE CRIMINAL OFFENSE.
A. Felony classifications:
B. Misdemeanor classifications:
C. Violations:
A. Do not:
B. Types of defenses:
144
Appendix B-1. OUTLINE OF A CRIMINAL OFFENSE
145
C. Do not use undefined culpable mental states.
1. Intentionally:
• Choose purposely or knowingly instead. In general, “purposely”
satisfies the standard of “intentionally”. Arkansas Code § 5-1-
102(17).
2. Willfully:
• Choose purposely or knowingly instead. In general, “knowingly”
satisfies the standard of “willfully”. Arkansas Code § 5-1-102(8).
3. Fraudulently:
• Use “purpose to defraud” or “purposely defrauds”.
1
The distinction between Criminal Code offenses and non-Criminal Code offenses is extremely important
with regard to culpable mental states. Non-Criminal Code offenses are potentially subject to a strict liability
standard if a culpable mental state is omitted. Arkansas Code § 5-2-204(c)(2). See also Adkins v. State, 371
Ark. 159 (2007).
2
For codification of the Criminal Code see the note at Arkansas Code § 5-1-101. Any criminal statute closely
related to the subject matter of the Criminal Code and assigned to Title 5 or amending an existing Criminal
Code section is likely to be held to be incorporated into the Criminal Code. See for example Arkansas Code §
5-39-204 (Added in 2007 and creating the new offense of aggravated residential burglary). The Supreme
Court has indicated a willingness to consider criminal statutes predating the Criminal Code but assigned to
Title 5 as part of the Criminal Code. See McDougal v. State, 324 Ark. 354 (1996). In McDougal, the court
applied the culpable mental state requirement of § 5-2-203(b) to § 5-66-103, a gambling statute that predated
the adoption in 1975 of the Criminal Code. The court did not address the exception to § 5-2-203(b) for non-
Criminal Code statutes that is in § 5-2-204(c)(2).
3
A criminal offense assigned outside of Title 5 is likely to be held to be a non-Criminal Code offense. See for
example Adkins v. State, 371 Ark. 159 (2007).
146
• Because of the explicit rule in § 5-2-204(c)(1), a culpable mental state
can be omitted for a violation unless a culpable mental state
requirement is desired.
147
B. Use of unclassified criminal offenses.
1. Unclassified felony:
• If the desired penalty does not fit within an existing penalty
classification, then label the offense as an “unclassified felony” if the
maximum imprisonment is more than one (1) year. Arkansas Code §
5-1-106(c)(2).
2. Unclassified misdemeanor:
• If the desired penalty does not fit within an existing penalty
classification, then label the offense as an “unclassified misdemeanor”
if the maximum imprisonment is one (1) year or less. Arkansas Code
§ 5-1-107(c)(2).
C. Affirmative defense.
1. Must be designated as an affirmative defense. Arkansas Code § 5-1-
111(d)(2).
2. Defendant must prove by a preponderance of the evidence. Arkansas
Code § 5-1-111(d)(1).
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D. Defense.
1. Anything designated as a defense or an excuse or justification known to
the defendant on which he or she fairly can be required to introduce
supporting evidence. Arkansas Code § 5-1-111(c)(3).
2. In general, exceptions are treated as defenses. See for example Jackson v.
State, 336 Ark. 530, 986 S.W.2d 405 (1999).
Example:
5-xx-xxx. [Insert name of offense].
(a) A person commits [insert name of offense] if he or
she [insert culpable mental state] [insert elements].
(b) [Insert name of offense] is a [insert penalty
classification].
Example:
“5-71-216. Defacing public buildings.
(a) A person commits the offense of defacing a public
building if he or she purposely defaces, mars, or otherwise
damages a public building.
(b) Defacing a public building is a Class A
misdemeanor.”
Example:
“Upon conviction, a person that knowingly fails to file a report
required to be filed by this section is guilty of a Class A
misdemeanor.”
4
The use of “specific elements offense” and “general elements offense” is designed to reflect the two different
styles that have developed in defining non-Criminal Code offenses. A general elements offense usually has
only one primary element – violation of a specified part of the law – rather than a listing of specific conduct by
the actor.
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Example:
“Upon conviction, a person that fails to file a report
required to be filed by this section is strictly liable and is
guilty of a Class A misdemeanor.”
c. Violation offense:
Upon conviction, a person that [insert elements] is guilty of a
violation.
Example:
“Upon conviction, a person that fails to file a report
required to be filed by this section is guilty of a violation.”
Example:
“A purposeful violation of this section is a Class D
felony.”
Example:
“A violation of this subchapter is a strict liability
offense and is a Class D felony.”
c. Violation offense:
A violation of this
[subdivision/subsection/section/subchapter/chapter] is a violation.
Example:
“A violation of this chapter is a violation.”
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Appendix C. CHECKLIST FOR CREATING A FUND IN TITLE 19
3. Name of Fund.
Make sure the fund has not already been created.
Make sure the name of the fund is not similar to other fund names currently in
law.
Keep fund names concise.
4. Creation of Fund and Fund Type.
Example:
“(a) There is created on the books of the Treasurer of
State, the Auditor of State, and the Chief Fiscal Officer of the
State a [special revenue or miscellaneous or trust] to be known
as the [Insert name of Newly Created Special or
Miscellaneous or Trust Fund]”
Completed.
5. Fund Source(s).
Example:
“(b) The fund shall consist of administrative or civil
penalties levied and collected under § 16-123-301 et seq., and
any other moneys as may be provided by law.”
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Completed.
6. Fund Purpose.
Example:
“(c) The fund shall be used for providing …”
Completed.
7. Check to see if the new fund requires an appropriation.
(Contact Kevin Anderson, Administrator – Budget/Fiscal – [email protected])
Completed.
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APPENDIX C-1. CREATING FUNDS IN TITLE 19 – INSTRUCTIONS
I. Things to remember:
• We do not create cash funds by law
• We do not create federal funds by law
• Special Revenue funds should be created in Arkansas Code § 19-6-801 et seq.
• Trust funds should be created in Arkansas Code § 19-5-1101 et seq.
• Miscellaneous funds should be created in Arkansas Code § 19-5-1201 et seq.
• When creating funds, two approaches to the language may be taken, which are
equally acceptable (see examples below)
!! IMPORTANT !!
Make sure the fund has not already been created.
Make sure the name of the fund is not similar to other names currently in law.
III. Examples:
153
TRUST fund example:
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APPENDIX C-2. CHARACTERISTICS OF TYPES OF FUNDS
GENERAL Taxes levied on the General • 3% to 4% deducted for administrative service • Sales tax
REVENUE Population with no restrictions charge
• Income tax
on usage by law • Interest earnings go to construction and loans
• Insurance premium tax
• Legislature distributes funds each year through
• Racing taxes
Revenue Stabilization Law for operating budgets
• Alcoholic beverages
• Fund balances usually authorized for
supplementals and construction fund (exceptions
are Education, Public School and Higher Education
Institutions)
SPECIAL Fees and taxes levied on user • 1 1/2 to 2% or 3% to 4% deducted for • Gasoline tax
REVENUE of services. Funds earmarked administrative service charge
• Hunting and fishing
to support specified programs
• Interest earnings go to construction and loans licenses
and cannot be used for
(Except Highway and Game & Fish)
anything else • Various regulatory fees
• Agencies retain all balances required to be in the
State Treasury
FEDERAL FUNDS Moneys from the Federal • No deduction for administrative service charge • Medicaid (75%/25%)
IN STATE Government either as a
• Interest earnings go to Federal Government • Interstate Highways
TREASURY reimbursement or a grant for
(90%/10%)
programs under Federal rules • Fund balances retained by agencies for federal
and regulations program • OES (50%/50%)
• DDSSA (100% Fed)
MISCELLANEOUS Variety of sources usually for • No deduction for administrative service charge • Dept. of Information
FUNDS AND reimbursement for services Systems
• Balance retained
REVOLVING provided to public or state
• Geology Map Sales
FUNDS agencies. Sometimes used as • Interest earnings go to construction and loan funds
a means to be exempt from the • DFA Marketing and
administrative service charge Redistribution
• Education Public School
Revolving Loan
TRUST Various entities for which the • No deduction for administrative service charge • Retirement Systems
state is the trustee and held for
• Balance retained • Nursing Home Closures
safekeeping
• Interest earnings retained and invested by agency • Private Career Schools
or board of trustees Closures
• Landfill Closures
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APPENDIX D. TECHNICAL INSTRUCTIONS FOR CREATING AN
INTERIM STUDY PROPOSAL – INTERIM RESOLUTION
2. Bill Drafting Program* – Create Draft Bill, Email to Sponsor, Transmit to ISP
numbering clerk; or
NOTE: If the primary sponsor of the ISP or IR is not a member of the filing
committee, a prompt will appear prohibiting you from continuing. In order to
continue, agree to add the Arkansas Legislative Council as the filing committee.
• The document will automatically be saved to the appropriate location with the
appropriate information.
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5. From the Title Tab on the ISP/IR Form:
• Type the desired title in the provided box
Note that the filing committee name is supplied unless the Arkansas
Legislative Council was added by the prompt
º If Arkansas Legislative Council was added by the prompt – the name of
the committee you originally tried to file the request with will be visible
• Edit the text in the box as desired
• Click Next
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• If necessary, edits may be made to the document
Do not add an ISP/IR number – numbers will be assigned later in the process
11. Click the Finish Button on the tool bar to process and save the document.
• The document is saved to the selected Attorney's BillsX- directory.
The draft must first be approved by the sponsor. Transmit the bill draft or resolution draft to
the sponsor for his or her review first (as a regular bill draft NOT as an ISP). The bill draft
or resolution will not contain the ISP language at this point – it will be added when the ISP
is numbered.
1. From the Main Menu – after creating the bill draft through regular procedures:
• Click in the circle next to Bill or Resolution
• Click the Transmit button
• Enter the bill draft code (No Numbered Bills – only drafts)
• Click in the appropriate circle:
File Document as an ISP
File Document as an IR
• Click Next
NOTE: If the primary sponsor of the bill draft is not a member of the filing
committee, a prompt will appear prohibiting you from continuing. In order to
continue, you must agree to add Arkansas Legislative Council as the filing
committee.
• The document will automatically be saved to the appropriate location with the
appropriate information.
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CONVERT A NUMBERED BILL OR RESOLUTION TO AN ISP/IR
Check the bill's or resolution's status to determine with which committee the bill or
resolution was filed for interim study.
Check the ISP database to make sure that the bill or resolution has not already been
filed as an ISP.
• The document will automatically be saved to the appropriate location with the
appropriate information.
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• Click the Revise button
3. Double-click the desired draft or numbered ISP from the Open File Box
5. Click the Finish Button on the tool bar to process and save the document. If the
document had an assigned ISP/IR number, the document on the website will be
updated as well.
6. An email notification that the document has been revised will be automatically sent
to the ISP Numbering Clerk.
FILING PROCEDURES
The ISP/IR Numbering Clerk will distribute copies of an ISP or IR as follows:
• Insert a copy into the ISP/IR binder located in Room 315
• Insert a copy into the requesting legislator's correspondence file on the third floor
• Insert a copy into the “reading” file on the third floor
• Forward copies to the appropriate committee staff person and the attorney who
drafted the proposal or resolution
160
APPENDIX E. Arkansas Code Titles
161
APPENDIX F. INTERIM COMMITTEES
162
Interim Committee Name Subject Matter Area
the interpretation of the Rules of the House of Representatives and the
Senate, but that jurisdiction shall be exercised by the Rules Committees
of the respective bodies. § 10-3-203
Senate Interim Committee on Study the safety, health, development, and problems of children. § 10-3-
Children and Youth 1320
Public Transportation, Pertaining to roads, highway safety, airports and air transportation,
Technology and Legislative common carriers, mass transits, and similar legislation, and matters
Affairs pertaining to science, technology, bio-technology, and similar legislation,
and other matters whenever the subject matter is not germane to the
subject matter of any other Class “A” or Class “B” Committee. § 10-3-
203(3)(B)(ix)
Joint Committee on Advanced The development of access to a statewide public telecommunications
Communications and network for distance learning, telemedicine, and universal access for
Information Technology governmental entities, and other issues concerning advanced
communications and information technology, either initiated by the
committee or referred to it by either house of the General Assembly for
study, in the interim between sessions of the General Assembly. § 10-3-
1704
163
APPENDIX G. The NIST Reference on Constants, Units, and Uncertainty
1. General
Only units of the SI and those units recognized for use with the SI are used to express the
values of quantities. Equivalent values in other units are given in parentheses following
values in acceptable units only when deemed necessary for the intended audience.
2. Abbreviations
Abbreviations such as sec, cc, or mps are avoided and only standard unit symbols, prefix
symbols, unit names, and prefix names are used.
3. Plurals
Unit symbols are unaltered in the plural.
Proper: l = 75 cm
Improper: l = 75 cms
4. Punctuation
Unit symbols are not followed by a period unless at the end of a sentence.
Proper: The speed of sound is about 344 m·s-1 (meters per second)
The decay rate of 113Cs is about 21 ms-1 (reciprocal milliseconds)
m/s, m·s-2, m·kg/(s3·A), m·kg·s-3·A-1
m/s, m s-2, m kg/(s3 A), m kg s-3 A-1
164
6. Typeface
Variables and quantity symbols are in italic type. Unit symbols are in Roman type. Numbers
should generally be written in Roman type. These rules apply irrespective of the typeface
used in the surrounding text. For more details, see Typefaces for symbols in scientific manuscripts.
7. Typeface
Superscripts and subscripts are in italic type if they represent variables, quantities, or
running numbers. They are in Roman type if they are descriptive.
8. Abbreviations
The combinations of letters "ppm", "ppb", and "ppt", and the terms part per million, part per
billion, and part per trillion, and the like, are not used to express the values of quantities.
Improper: "ppm", "ppb", and "ppt", and the terms part per million, part per billion, and part
per trillion, and the like
9. Unit modifications
Unit symbols (or names) are not modified by the addition of subscripts or other information.
The following forms, for example, are used instead.
10. Percent
The symbol % is used to represent simply the number 0.01.
165
where D is defined by the relation D = (l1 - l2)/l2.
Improper: 20 mL H2O/ kg
20 mL of water/ kg
Proper: 35 cm x 48 cm
1 MHz to 10 MHz or (1 to 10) MHz
20 °C to 30 °C or (20 to 30) °C
123 g ± 2 g or (123 ± 2) g
70 % ± 5 % or (70 ± 5) %
240 x (1 ± 10 %) V
Improper: 35 x 48 cm
1 MHz-10 MHz or 1 to 10 MHz
20 °C-30 °C or 20 to 30 °C
123 ± 2 g
70 ± 5 %
240 V ± 10 % (one cannot add 240 V and 10 %)
Improper: kilogram/m3, kg/cubic meter, kilogram/cubic meter, kg per m3, or kilogram per
meter3.
Proper: m = 5 kg
the current was 15 A
Proper: a 25 kg sphere
an angle of 2° 3’ 4"
If the spelled-out name of a unit is used, the normal rules of English apply: "a roll of 35-
millimeter film."
Proper: 15 739.012 53
Improper: 15739.01253
15,739.012 53
Proper: tan x
R for resistance
Ar for relative atomic mass
Improper: A mass of 5 g
168
APPENDIX H. TABLE OF DUAL-CODIFIED ARKANSAS CODE
SECTIONS
Code § Also codified at Year Act Act §
170
Code § Also codified at Year Act Act §
14-54-401 et
seq. 14-16-301 et seq. 1983 478
14-54-501 et
seq. 14-16-401 et seq. 1973 472
14-54-1409 14-16-601 1993 545 1–3
14-54-1411 14-16-504 1993 1100 1–3
14-56-501 et
seq. 14-17-301 et seq. 1955 26 1–5
14-56-601 14-17-401 1993 199 3
14-58-505 14-16-114 1993 866 1
14-54-1301 et
seq. 6-21-501 et seq., 14-16-201 et seq. 1941 291
14-60-101 et
seq. 14-26-101 et seq. 1985 886
14-164-201n 8-5-612 1991 629 8
14-169-219 18-15-1504 1937 298 12
14-169-802 18-15-1505 1971 542 1, 2
14-262-101 20-7-101 1913 96 28
14-262- 20-7-101(b)(4), 20-7-109(a)(2), 20-7-
101(b)(4) 114(b)(3) 1991 990 5
14-269-103(b) 22-4-501(b) 1977 795 1
14-284-401 26-57-614(a) 1991 833 1
14-284-402 26-57-614(f) 1991 833 8
15-4-2608 –
repealed 19-5-1124 – repealed 2001 1609 9
15-4-2608 –
repealed 19-5-1124 – repealed 2003 1473 35
15-23-806 19-5-1109 1999 1532 6
16-10-130 16-80-102 1985 569 1
16-10-131 16-31-105 1971 364 1
16-10-131 16-31-105 1971 729 3, 4
16-13-214 16-15-111 Rev. Stat. 43 24
16-13-219 16-15-113 Rev. Stat. 43 47
16-15-111 16-13-214 Rev. Stat. 43 24
16-15-113 16-13-219 Rev. Stat. 43 47
16-17-221 16-19-412 1927 60 23
16-19-412 16-17-221 1927 60 23
16-114-301 et seq., 17-12-701 et
16-22-310 seq. 1987 661 1–3
16-31-105 16-10-131 1971 364 1
16-31-105 16-10-131 1971 729 3, 4
16-47-101 18-12-201 Rev. Stat. 31 22
16-47-102 18-12-202 1937 44 1
16-47-107 18-12-207 1919 45 1
16-47-108 18-12-208(a) 1955 101 1
16-64-112 16-89-105, 25-15-102 1979 664 1, 2
16-65-108 16-90-103 1859 147 1
16-80-102 16-10-130 1985 569 1
16-82-101(a) 5-14-123(a), 20-15-904(a) 1989 614 1
16-89-105 16-64-112, 25-15-102 1979 664 1, 2
16-90-103 16-65-108 1859 147 1
16-93-208 12-27-136 1995 195 3
16-98-304 19-6-489 2003 1266 4
171
Code § Also codified at Year Act Act §
16-114-301 et
seq. 16-22-310, 17-12-701 et seq. 1987 661 1–3
17-12-701 et
seq. 16-22-310, 16-114-301 et seq. 1987 661 1–3
17-80-107 17-95-101(d) 1993 1190 1
17-95-101(d) 17-80-107 1993 1190 1
18-12-201 16-47-101 Rev. Stat. 31 22
18-12-207 16-47-107 1919 45 1
18-12-208(a) 16-47-108 1955 101 1
18-12-202 16-47-102 1937 44 1
18-15-510 23-18-407 1929 246 1
18-15-1504 14-169-219 1937 298 12
18-15-1505 14-169-802 1971 542 1, 2
18-15-510 23-18-407 1929 246 1
18-60-212(a),
(b) 18-61-106 1857 N/A 1, p. 80
18-61-106 18-60-212(a), (b) 1857 N/A 1, p.80
19-1-303 10-2-114 1985 806 1
19-1-303 10-2-114 1992 1st Ex. Sess. 43 1
19-1-107 10-2-127(a) 1995 1253 1
19-1-701 10-2-127(b), (c) 1995 1253 3
19-4-408 6-20-103 1993 540
19-5-705 19-5-939 1973 750 8
19-5-805 19-5-940 1973 750 8
19-5-939 19-5-705 1973 750 8
19-5-940 19-5-805 1973 750 8
19-5-1019 8-6-301 et seq. 1985 986
19-5-1076 6-60-303 1985 1185 34
19-5-1077 20-76-211 1995 1198 64
19-5-1096 26-26-1907 1999 1185 6
19-5-1109 15-23-806 1999 1532 6
19-5-1124 –
repealed 15-4-2608 – repealed 2001 1609 9
19-5-1124 –
repealed 15-4-2608 – repealed 2003 1473 35
19-5-1217 25-34-109 2001 1410 9
19-5-1222 –
repealed 6-81-1401 2003 84 2
19-6-432 12-27-133 1933 953 3
19-6-467 26-51-205(c)(1) 1991 1052 2
19-6-473 4-88-207 1993 138 2
19-6-489 16-98-304 2003 1266 4
20-7-101 14-262-101 1913 96 p
14-262-101(b)(4), 20-7-109(a)(2),
20-7-101(b)(4) 20-7-114(b)(3) 1991 990 5
14-262-101(b)(4), 20-7-101(b)(4),
20-7-109(a)(2) 20-7-114-(b)(3) 1991 990 5
14-262-101(b)(4), 20-7-101(b)(4),
20-7-114(b)(3) 20-7-109(a)(2) 1991 990 5
20-7-123 20-18-306 1985 351 4
20-7-310 5-60-202 2003 750 2
20-9-201 – 221 20-10-213 – 20-10-228 1961 414
20-9-217 20-10-225 1987 143 3
172
Code § Also codified at Year Act Act §
20-10-213 – 20-
10-228 20-9-201 – 221 1961 414
20-10-225 20-9-217 1987 143 3
20-10-233 20-48-104 1991 922 20
20-10-233 20-48-104 1991 1129 26
20-15-904(a) 5-14-123(a), 16-82-101(a) 1989 614 1
20-15-1002(2) 23-79-140(a)(3) 1989 292 2
20-18-306 20-7-123 1985 351 4
20-20-101 2-16-102 1959 458 1, 2
20-22-305 5-38-310(b), 5-38-311(b) 1935 85 8
20-22-902 23-88-102 1987 836 2
20-47-101 12-11-110(a) Crim. Code of 1869 383
20-48-104 20-10-233 1991 922 20
20-48-104 20-10-233 1991 1129 26
20-76-211 19-5-1077 1995 1198 64
21-4-102(e) 6-17-306(d), 21-4-212(f) 1991 956 1
21-4-212(f) 6-17-306(d), 21-4-102(e) 1991 956 1
22-4-501(b) 14-269-103(b) 1977 795 1
23-4-604(a) 23-17-110 1897 53 3
23-12-303(c) 23-12-602(d) 1883 89 4
23-12-602(d) 23-12-303(c) 1883 89 4
23-17-110 23-4-604(a) 1897 53 3
23-18-407 18-15-510 1929 246 1
23-60-102 26-57-601 – 26-57-605, 26-57-607 1959 148 69
23-79-140(a)(2) 20-15-1002(2) 1989 292 2
23-79-144 9-14-503(d), (e) 1991 368 3
23-79-144(a) 9-14-503 1995 1179 2
23-85-136 23-86-117 1987 736 1
23-85-136 23-86-117 1995 701 1
23-85-137 23-86-118 1987 779 1
23-86-117 23-85-136 1987 736 1
23-86-117 23-85-136 1995 701 1
23-86-118 23-85-137 1987 779 1
23-88-102 20-22-902 1987 836 2
23-110-105 23-111-105 1991 1117 5
23-111-105 23-110-105 1991 1117 5
23-112-301 23-112-401 – repealed 1975 388 8
23-112-401 –
repealed 23-112-301 1975 388 8
24-4-611 24-5-124 1989 547 1
24-5-124 24-4-611 1989 547 1
24-11-429 14-52-106 1936 250 2
24-11-432 24-11-826 1987 878 1
24-11-826 24-11-432 1987 878 1
25-15-102 16-64-112, 16-89-105 1979 664 1, 2
25-16-501 25-16-601 Rev. Stat. 18 34
25-16-503 25-16-602 Rev. Stat. 18 6
25-16-504 25-16-603 1866 4 1, 2
25-16-506 25-16-605 Rev. Stat. 18 30
25-16-507 25-16-606 Rev. Stat. 18 29
25-16-511 25-16-613 Rev. Stat. 18 31
25-16-512 25-16-615 Rev. Stat. 18 36 – 39
173
Code § Also codified at Year Act Act §
25-16-517 25-16-607 Rev. Stat. 18 17
25-16-601 25-16-501 Rev. Stat. 18 34
25-16-602 25-16-503 Rev. Stat. 6
25-16-603 25-16-504 1866 4 1, 2
25-16-605 25-16-506 Rev. Stat. 18 30
25-16-606 25-16-507 Rev. Stat. 18 29
25-16-607 25-16-517 Rev. Stat. 18 17
25-16-613 25-16-511 Rev. Stat. 18 31
25-16-615 25-16-512 Rev. Stat. 18 36 – 39
25-17-205 6-43-101 1979 497 1
25-17-212 –
repealed 6-43-102 – 6-43-104 1927 37 12, 14
25-18-101 14-2-201 – 14-2-203 1947 218 1, 2, 4
25-34-109 19-5-1217 2001 1410 9
26-26-1907 19-5-1096 1999 1185 6
26-51-205(c)(1) 19-6-467 1991 1052 2
26-51-446(a),
(b) 28-72-505 1995 1303 4, 7
26-51-446-(c) 28-72-504(b) 1995 1303 5
26-51-446(d) 28-72-507 1995 1303 8
26-51-1201 26-52-901(1) 1987 48 1
136,
26-51-1211 26-52-911 1991 137 1
26-51-1212 26-52-912 1991 136 2
26-51-1212 26-52-912 1991 137 2
26-51-1213 26-52-913 1991 136 3
26-51-1213 26-52-913 1991 137 3
26-51-1214 26-52-914 1991 136 4
26-51-1214 26-52-914 1991 137 4
26-52-310(d),
(e) – repealed 26-52-311(g), (h) – repealed 1989 510 3, 4
26-52-311(g),
(h) – repealed 26-52-310(d), (e) – repealed 1989 510 3, 4
26-52-404 26-53-120 1955 94 1
26-52-421 26-53-136 1993 1144 1
26-52-422 26-53-133 1993 1001 1
26-52-423 26-53-134, 26-74-102, 26-75-101 1993 1140 1
26-52-424 26-53-135, 26-74-102, 26-75-102 1993 913 1
26-52-427 26-53-138 1995 387 1–3
26-52-901(1) 26-51-1201 1987 48 1
26-52-911 26-51-1211 1991 136 1
26-52-911 26-51-1211 1991 137 1
26-52-912 26-51-1212 1991 136 2
26-52-912 26-51-1212 1991 137 2
26-52-913 26-51-1213 1991 136 3
26-52-913 26-51-1213 1991 137 3
26-52-914 26-51-1214 1991 136 4
26-52-914 26-51-1214 1991 137 4
26-53-120 25-52-404 1955 94 1
26-53-133 26-52-422 1993 1001 1
26-53-134 26-52-423, 26-74-102, 26-75-101 1993 1140 1
26-53-135 26-52-424, 26-74-103, 26-75-102 1993 913 1
26-53-136 26-52-421 1993 1144 1
174
Code § Also codified at Year Act Act §
26-53-138 26-52-427 1995 387 1–3
26-55-714 26-56-215 1977 51 2, 3
26-55-1001 –
1004 26-56-501 et seq. 1985 456 1–4
364,
26-55-1201 26-56-601 1991 382 1
364,
26-55-1202 26-56-602 1991 382 5
26-55-1301 et
seq. 26-56-701 et seq. 2001 419
26-56-215 26-55-714 1977 51 2, 3
26-56-222 27-14-601(d) 1991 219 6
26-56-501 et
seq. 26-55-1001 – 1004 1985 456 1–4
26-56-601 26-55-1201 1991 364 1
26-56-601 26-55-1201 1991 382 1
26-56-602 26-55-1202 1991 364 5
26-56-602 26-55-1202 1991 382 5
26-56-701 et
seq. 26-55-1301 et seq. 2001 419
26-57-601 – 27-
57-605 23-60-102, 26-57-607 1959 148 69
26-57-607 23-60-102, 26-57-601 – 26-57-605 1959 148 69
26-57-614(a) 14-284-401 1991 833 1
26-57-614(f) 14-284-402 1991 833 8
26-58-203 8-5-502 1959 57 8
26-74-101 26-52-424, 26-53-135, 26-75-102 1993 913 1
26-74-102 26-52-423, 26-53-134, 26-75-101 1993 1140 1
26-74-218 26-74-315 1991 Ex. Sess. 26 16
26-74-219 26-74-316 1991 Ex. Sess. 26 17
26-74-221 26-74-317, 26-75-223, 26-75-318 1991 Ex. Sess. 26 18
26-74-221 26-74-317, 26-75-223, 26-75-318 1983 513 1
26-74-222 26-74-318 1987 826 1, 2
26-74-223 26-74-319 1987 Ex. Sess. 31 1
26-74-315 26-74-218 1991 Ex. Sess. 26 16
26-74-316 26-74-219 1991 Ex. Sess. 26 17
26-74-317 26-74-221, 26-75-223, 26-75-318 1991 Ex. Sess. 26 18
26-74-317 26-74-221, 26-75-223, 26-75-318 1983 513 1
26-74-318 26-74-222 1987 826 1, 2
26-74-319 26-74-223 1987 1st Ex. Sess. 31 1
26-75-101 26-52-423, 26-53-134, 26-74-102 1993 1140 1
26-75-102 26-52-424, 26-53-135, 26-74-102 1993 913 1
26-75-223 26-74-221, 26-74-317, 26-75-318 1991 1st Ex. Sess. 26 18
26-75-223 26-74-221, 26-74-317, 26-75-318 1983 513 1
26-75-318 26-74-221, 26-74-317, 26-75-223 1991 1st Ex. Sess. 26 18
26-75-318 26-74-221, 26-74-317, 26-75-223 1983 513 1
27-14-601(d) 26-56-222 1991 219 6
27-18-107 6-16-507 1987 598 2
27-36-101 27-37-101 1937 300 103
27-36-102 27-37-101 1937 300 103
27-50-701 5-4-321(a) 1985 967 1
27-50-702 5-4-321(b) 1985 967 2
28-72-301 4-28-208(e) 1971 728 3
175
Code § Also codified at Year Act Act §
28-72-504(b) 26-51-446(c) 1995 1303 5
28-72-505 26-51-446(a)(b) 1995 1303 4, 7
28-72-507 26-51-446(d) 1995 1303 8
176
APPENDIX I. LIST, BY SUBJECT, OF ARKANSAS CODE SECTIONS
DERIVED FROM INITIATED MEASURES
Publication of Laws, Reports, etc.
Ark. Code § 1-3-101 (Init. M. 1914, No. 2, § 13)
Ark. Code § 1-3-103 (Init. M. 1914, No. 2, § 3)
Ark. Code § 1-3-104 (Init. M. 1914, No. 2, § 4) – Repealed
Ark. Code § 1-3-105 (Init. M. 1914, No. 2, § 8)
Ark. Code § 1-3-106 (Init. M. 1914, No. 2, § 12)
Ark. Code § 1-3-107 (Init. M. 1914, No. 2, § 9)
Ark. Code § 1-3-108 (Init. M. 1914, No. 2, § 11)
Elections/Campaign Practices/Financing
Ark. Code § 7-6-201 (Init. M. 1990, No. 1, § 1; Init. M. 1996, No. 1, § 1)
Ark. Code § 7-6-203 (Init. M. 1990, No. 1, §§ 2 & 3; Init. M. 1996, No. 1,
§§ 2 & 3)
Ark. Code § 7-6-205 (Init. M. 1990, No. 1, § 4)
Ark. Code § 7-6-207 (Init. M. 1990, No. 1, § 5; Init. M. 1996, No. 1, § 4)
Ark. Code § 7-6-208 (Init. M. 1996, No. 1, § 5)
Ark. Code § 7-6-209 (Init. M. 1996, No. 1, § 6)
Ark. Code § 7-6-215 (Init. M. 1990, No. 1, § 6; Init. M. 1996, No. 1, § 7)
Ark. Code § 7-6-216 (Init. M. 1990, No. 1, § 6)
Ark. Code § 7-6-217 (Init. M. 1990, No. 1, § 6)
Ark. Code § 7-6-218 (Init. M. 1990, No. 1, § 6)
Ark. Code § 7-6-220 (Init. M. 1996, No. 1, § 8)
Ark. Code § 7-6-222 (Init. M. 1996, No. 1, § 10)
Ark. Code § 7-6-223 (Init. M. 1996, No. 1, § 11)
Ark. Code § 7-6-224 (Init. M. 1996, No. 1, § 12)
Criminal Procedure/Arrest/General
Ark. Code § 16-81-105 (Init. M. 1936, No. 3, § 19)
Ark. Code § 16-81-109 (Init. M. 1936, No. 3, § 19)
Criminal Procedure/Pretrial/Indictment
Ark. Code § 16-85-403 (Init. M. 1936, No. 3, §§ 22 & 23)
Ark. Code § 16-85-404 (Init. M. 1936, No. 3, § 20)
Ark. Code § 16-85-407 (Init. M. 1936, No. 3, § 24)
182
APPENDIX J. RECOMMENDED REFERENCE RESOURCES
Legal:
The Bluebook: A Uniform System of Citation, ___ Edition. The Harvard Law Review
Association.
Black's Law Dictionary (ed). West Group, 7th Standard edition (1999).
Dictionaries:
Style manuals:
The Chicago Manual of Style, 17th Edition. University of Chicago Press (2017).
Hodges’ Harbrace Handbook, 16th Edition. Cheryl Glenn and Loretta Gray. Thomson-
Wadsworth (2007).
183
APPENDIX K. BILL REVIEW – LEGAL REVIEW ISSUES
CHECKLIST
A. Minimum Requirements for All Bills
1. Does the title of the bill accurately state the purpose of the bill?
See Leg. Drafting Man. § 2.1(e)(1).
5. Does the introductory language to each bill section correctly state what the
section is purporting to do?
a. Does it correctly identify the code section being affected?
b. Does it correctly describe what the bill section is doing?
2. Consistency
a. Is the language consistent in its use of terms and phrases?
b. Is the language consistent with the existing body of law it is being
added to?
4. Ambiguity
a. Can the language be reasonably construed to reach more than one
result? Are all results consistent with the bill’s purpose?
b. Should an identified ambiguity be addressed with a definition or by
clarifying language?
5. Definitions
a. Magic terms and phrases
i. Are terms being used outside their ordinary and popular
meaning so that the terms should be defined?
ii. Is there an obscure or industry-specific term that should be
defined?
b. Is a definition too broad or too narrow based on the purported intent
of the bill?
c. Is a defined term actually used?
d. Is a term being defined by reference to another code section? Our
preference is to avoid defining a term by reference to another code
section.
185
APPENDIX L. Constitutional Provisions Subject to Amendment by the
General Assembly
186
APPENDIX M. Supermajority Votes Required by the Arkansas
Constitution
187
Amend Article 12, § 5(b) or
(c), concerning restrictions
on political subdivisions
from becoming stockholders Article 12, § 5(d) 3/4
in or obtaining or loaning
money for or to certain
entities
Establish the methods and
procedures for valuation of
property for taxation
Article 16, § 5(a) 3/4
purposes, except the method
of valuation set forth in
Article 16, § 15
Exempt up to $20,000 in
homestead property value
Article 16, § 16 3/4
from taxation for those 65
and older
2/3
Amend Article 19, § 28,
(except that Article 19, §
concerning political Article 19, § 28(e)(1)
28(d), may be amended by
contributions
a majority vote)
Amend Article 19, § 29, 2/3
concerning registration as (except that Article 19, §
Article 19, § 29(d)(1)
lobbyist by former member 29(c), may be amended by a
of the General Assembly majority vote)
Amend Article 19, § 30,
2/3
concerning certain public
(except that Article 19, §
officials prohibited from Article 19, § 30(d)(1)
30(c), may be amended by a
accepting gifts from
majority vote)
lobbyists
Amend Article 19, § 31,
concerning the independent Article 19, § 31(l)(1) 2/3
citizens commission
Amend Amendment 51, §§
5-15, concerning voter Amendment 51, § 19 2/3
registration
Amend Amendment 62, §
2(d), concerning definitions
for bonds for local Amendment 62, § 2(e) 3/4
economic development
projects
Amend Amendment 62, §
9(b), concerning definitions
for bonds for local
Amendment 62, § 9(c) 3/4
economic development
projects by 2 or more local
entities
188
Annul or amend Supreme
Court rules promulgated
Amendment 80, § 9 2/3
under Amendment 80, §§ 5,
6(B), 7(B), 7(D), or 8
Amend Amendment 89,
concerning certain
governmental bonds and Amendment 89, § 11 3/4
loans, interest rates, and
energy efficiency projects
Amend Amendment 98,
concerning medical
Amendment 98, § 23 2/3
marijuana, except §§ 3(a)-
(c), 8(h)-(j), and 23
189
APPENDIX N. AMENDMENT 19 TAXES THAT REQUIRE A
SUPERMAJORITY VOTE
Amendment 19 to the Arkansas Constitution, which amended Article 5, Section 38, requires that
any rate increase on property, excise, privilege, or personal taxes be approved:
1) By a vote of the people; or
2) In the case of an emergency, 1 by a three-fourths vote of the General Assembly.
The Arkansas Supreme Court has interpreted Amendment 19 to apply only to taxes that were in
existence on the date of its adoption. 2 Amendment 19 was adopted on November 6, 1934.
There exists no known compilation of the acts of Arkansas from 1933. The Acts of Arkansas
for the First, Second, and Third Extraordinary Sessions of 1934 were reviewed, as well as the
acts from the 1935 session. Legal libraries at the Arkansas Supreme Court, the University of
Arkansas School of Law, the Arkansas State Library, and the Arkansas Bureau of Legislative
Research's Statutory Review section were searched for any book that could have a record of acts
in effect as of November 6, 1934.
The closest volumes of information regarding Arkansas laws in effect as of November 6, 1934
are compiled in Pope's Digest of the Statutes of Arkansas, 1937. These two volumes contain
histories of enacted laws, which allow a search into whether a particular tax law in existence in
1937 was amending an act that existed as of the date or prior to Amendment 19. In all, four
volumes of laws were searched for taxes and fees in existence in 1934.
Each reference in the digest to the words "tax", "taxes", "fee", or "fees" was independently
researched, and a determination made whether it was a tax, and if so, whether its date of
enactment was prior to or on November 6, 1934. 3 Several thousand references to those terms
were researched. Ultimately, only those references that clearly levied a tax by its purpose or
levied a fee that was deposited into the general revenue made the list.4
The attached comprehensive list details the taxes by date of enactment showing only those taxes
that were in existence on November 6, 1934. They are grouped into the broad categories listed
in Amendment 19, and some of the taxes may be listed in more than one category.
1
The amendment neglects to state what situation qualifies as an emergency, or who may make the
determination as to what situation qualifies as a case or emergency.
2
See Miller v. Leathers, 311 Ark. 372, 843 S.W.2d 850 (1992), Calderra v. McCarroll, 198 Ark. 584, 129
S.W.2d 615 (1939), and ACW, Inc. v. Weiss, 329 Ark. 302, 947 S.W.2D 770 (1997).
3
The amendment does not specifically define any of the broad categories of taxes listed, so the analysis of the
type of tax in effect on the date of Amendment 19, or the analysis of whether a fee is really a tax and vice-
versa is based upon more recent Arkansas Supreme Court decisions and an Attorney General opinion. See
generally, Rose v. Arkansas State Plant Board, 633 Arkansas 281 (2005); Barnhart v. City of Fayetteville, 321
Ark. 197 (1995); City of Little Rock v. AT&T Comm. S.W. 318 Ark 616 (1994) AT&T Communications v. City
of Little Rock, 44 Ark App. 30 (1993); Harris v. City of Little Rock, 344 Ark. 95 (2001); City of North Little
Rock v. Graham, 278 Ark. 547 (1983); and Arkansas Attorney General Opinion No. 2005-087.
4
The words "taxed in the costs", "taxed as costs", and similar verbiage are used liberally throughout the Acts.
After researching the reference, it is logical to conclude that in most of those instances the word "taxed" is
being used to mean "charged", and does not automatically legitimate a tax. Though no case law appears on
point, this phrasing is used in most all jurisdictions and is old language. Therefore each law in which that type
of phrase appeared was analyzed in context and for intent.
190
COMPREHENSIVE LIST OF
TAXES EXISTING ON NOVEMBER 6, 1934
PROPERTY
Property tax - real and personal. (Act March 31, 1883, § 2); Chapter 158 § 13597 (page
3348).
Land disposed of by U.S. land offices shall be assessed and taxed by state. (Act 141 of
1887, § 2); Chapter 99 § 8617 (page 2195).
All lands and town lots should be assessed and taxed. (Act March 28, 1887, § 1); § 8618.
Property tax to create a Sinking Fund: One-eighth (1/8) mill for four (4) years and one-fifth
(1/5) mill thereafter. (Act February 16, 1917, § 8); § 11953.
Hot Springs Reservation Right to tax private property on reservation. Preserves the right
of the State of Arkansas to tax all structures and other property in private ownership on
the Hot Springs reservation, as accorded to the State by act of Congress and approved
March 3, 1901. (Act February 21, 1903); Chapter 64 § 5638 (page 1532-1533).
Ad valorem tax of eighteen one-hundredths (18/100) mill on real and personal property.
(Act 492 of 1921); (See also Act 4 of 1937, § 2); § 11303.
One-half (1/2) mill tax on all property in the State - to pay bonds of Agricultural Board.
(Act 10 of 1931, § 3); § 11997 (page 2996).
Three (3) mill road tax on real and personal property. (Act 81 of 1927, § 1); Chapter 115 §
9829 (page 2482).
Bonds issued to complete state highway system. In addition to all other funds authorized
by highway construction (funds from automobile licenses and fees, gasoline or motor
vehicle fuel taxes, and from Federal aid), the highway commission is authorized to
purchase bonds to hasten the completion of the state highway system. The commission
shall then issue State Highway Bonds in the amount borrowed, and derive the revenues
from automobile licenses and fees and gasoline or motor vehicle taxes. If any of the
bonds are outstanding the Act cannot be repealed or amended to reduce the revenue
needed for construction. (Act 65 of 1929 § 20); Chapter 81 § 6528 (page 1739-1741).
Land set apart for school or other purposes and donated to State by Congress and sold to
any person is subject to taxation. (Act March 31, 1883, § 3); Chapter 158 § 13598 (page
3349).
Tax on property of two and three-eights (2 3/8) mills for support of state government and
maintaining institutions of the state, and three (3) mills for support of common schools.
Plus one dollar ($1.00) tax per capita on every male inhabitant of the state over twenty-
one (21) years of age. (Acts March 24, 1913, as amended by Act March 26, 1919 and Act
April 17, 1907, as amended by act March 24, 1913); Chapter 158 § 13604 (page 3351).
191
Tax of one-fifth (1/5) mill of all taxable property in state for support of vocational
education. (Act February 14, 1919, § 6); Chapter 158 § 13606 (page 3353).
One (1) mill property tax for operation of U of A. (Act 492 of 1921); Chapter 154 § 13149
(page 3245).
State tax on property of eight and seven-tenths (8 7/10) mills on real and personal
property. A tax of three (3) mills for the support of schools; a two (2) mill tax for
Confederate pensions; a one and two tenths mill (1 2/10) for State Charitables. (Act 492
of 1921, § 1); Chapter 158 § 13605 (page 3351).
Millage tax levied for polytechnic college, etc. (Act 45 of 1925, § 2); Chapter 154 § 12968
(page 3210).
Three (3) mill school tax on all taxable property plus one dollar ($1.00) tax per person
over twenty-one (21) years of age. (General School Fund). (Act 169 of 1931, § 130); §
11572 (page 2892).
Maximum of eighteen (18) mills on all taxable property in school district. (Act 169 of
1931, § 139 as amended by Act 184 of 1935); § 11581 (page 2893).
One-fifth (1/5) of one (1) mill of all taxable property in the State for Vocational Education
Fund. (Act 169 of 1931, § 190); § 11632 (page 2903).
Real and personal property subject to district school tax (levied by voters). (Act 64 of
1933, § 2); § 10034 (page 2531).
County and school district tax - maximum of five (5) mills for county purposes and to pay
indebtedness existing at time for adoption of Constitution, and maximum of seven (7)
mills for schools. (Act March 31, 1883, § 8, as amended Act April 17, 1907); § 13611.
Funding Bond Tax. Voted in by majority of electorate, special tax not exceeding five (5)
mills on the dollar levied against all the assessed value of all taxable property in the
county for the payment of bonds to finance the construction or extension of a county
courthouse or jail. Property owners pay. Once the Funding Bond Tax is created, it shall
continue from year to year be extended on the tax books and collected until the debt is
paid. (Act 294 of 1929, § 5); Chapter 39 § 2471 (page 907-908).
Annual levee tax. For the purpose of paying the expenses mentioned in the preceding
section and for keeping the levees in each district in repair. The annual tax shall not
exceed five (5) mills on the dollar of the value of such lands as assessed for State and
county purposes. (Act March 4, 1895, page 30 § 2); Chapter 52 § 4569 (page 1319).
Drains and Levee Tax levied annually. A drainage and levee tax is levied against property
owners annually, until bonds or obligation contracted under its authority are paid in full.
The assessment, levy, and collection may be entered by mandamus. (Act May 27, 1909, §
25); Chapter 52 § 4484 (page 1299).
Drainage and levee tax. An assessment upon the real property of the district of a tax
sufficient to pay the estimated cost of the improvement in a drain or levee district, with
ten per cent (10%) added for unforeseen contingencies; tax is paid by the owners of real
192
property in the district, in proportion to the amount of the assessment of benefits. (Act
279 of 1909, § 9 as amended by Act 562 of 1923); Chapter 52 § 4465 (page 1292).
Ditch tax. For the purpose of keeping a small cash fund on hand to clean out the public
(county) drains, a county board may levy a tax against assessed lands, to be paid by the
property owners. (Act May 13, 1907, page 746, § 1); Chapter 52 § 4508 (page 1305).
Taxes for continuance of drainage and levee district. The county court may levy
additional taxes against property owners in the drainage and levee district through
assessment on their property for the purpose of preserving the drainage system. (Acts
1909, page 829, § 22); Chapter 52 § 4481 (page 1296).
Levee construction tax. To levy a tax against the assessed value of the landowner's land
for an amount that will cover the costs of the improvement or construction of levees in
that levee district. (Act May 6, 1909, page 696); Chapter 52 § 4552 (page 1314).
Periodic Tax Increases for drainage and levee improvement districts. If the tax first levied
is insufficient to complete the improvement to the drain and levee district or the tax is
insufficient to pay the bonds for its financing, the county court can levy additional taxes
on property sufficient to complete the improvement and/or to pay such bond. (Act
March 28, 1911, page 198); Chapter 52 § 4471 (page 1294).
Drainage and levee preliminary construction tax. The county court may levy and collect a
tax from the owners of real property .in the district in proportion to the respective
assessments of benefits against the several pieces of property for the purpose of paying
preliminary expenses of a drain and levee district and wherever it is deemed prudent not
to proceed immediately with construction. (Act 562 of 1923, § 2); Chapter 52 § 4466
(page 1293).
Drain cleaning tax. For the purpose of paying the principal and interest of any bonds
issued to pay preliminary expenses of drain cleaning, a tax upon the real property of the
District is assessed and collected sufficient to pay such bond issue as the same matures,
with ten per cent (10%) added for unforseen contingencies. (Act 59 of 1927, § 2); Chapter
52 § 4524 (page 1308).
Three (3) mill road tax transferred to county road and bridge fund. All current county
road districts are abolished and the three mill road tax is transferred to the county road
and bridge fund (Act 138 of 1929 § 12), Chapter 39 § 2608 (page 934).
Improvement District property taxes. A city may assess an ad valorem tax on the real
property in an improvement district based upon the estimates of the improvement by the
district board. Property owners pay the tax. (Act March 22, 1881 page 161, § 4, as
amended by Act 64 of 1929, § 6); Chapter 87 § 7290 (page 1910).
Additional assessments for Improvement districts. If the initial tax (under § 7290 above)
is insufficient to complete the improvement or pay for it, the city council can levy further
taxes on the owners of the real property in the district based on the assessment of
benefits, in an amount sufficient to complete the improvement or pay for it. The taxes
levied can never exceed the total amount of the benefits assessed. (Act March 22, 1881,
§ 15, page 161, as amended by Sec 11, Act 64 of 1929, February 28, 1929); Chapter 87 §
7303 (page 1914).
193
Tax on real property for improvement district limited. The tax levied in any one year can
not exceed twenty-five per cent (25%) of the assessed value of the real property in the
district benefit for the improvement district. No single improvement can exceed forty per
cent (40%) of the value of the real property in the district. (Act March 3, 1913, page 52,
as amended by Act 395, 1921, March 25, 1921, as amended by Act 145 of 1935 § 4, March
20, 1935); Chapter 87 § 7304 (page 1914).
Timber, oil, gas, and other mineral rights subject to property tax. (Act 129 of 1929); §
8633.
Timber sold apart from the land taxed as personal property. Taxes are collected in county
where timber is located. (Act April 7, 1905); Chapter 158 § 13599 (page 3349).
Severed mineral rights and timber rights assessed tax separately from land. (Act 221 of
1929); Chapter 158 § 13600 (page 3349).
Railroad taxes. The railroad tax is assessed on each parcel of land or right-of-way that is
owned by the railroad company and that is situated in any fencing district. The taxes are
used for the benefit of any such fencing district. (Act May 1, 1911, §§ 1 and 2); Chapter
66 §§ 5756-5757 (page 1564).
Money taxed on each person required by law to list property. (Act February 12, 1895);
Chapter 158 § 13602 (page 3350).
Building and loan association - capitol stock, etc. assessed for taxation - assessed in names
of individual owners. (Act April 2, 1913, § 2); Chapter 158 § 13737 (page 3386).
Domestic insurance companies must assess stock for taxation. (Act 262 of 1917, § 1);
Chapter 92 § 7967 (page 2079).
Assessment on stock against any insurance business or any kind of investment, loan or
trust business. (Act March 17, 1917, § 1); Chapter 158 § 13743 (page 3387).
Every person shall assess all farm crops. (Act 172 of 1929, § 1A); Chapter 158 § 13681
(page 3373).
Every person, guardian, executor or administrator seized for life is liable to pay property
tax for land and lots based on curtsey and dower interest. (Act March 31, 1883, § 161);
Chapter 158 § 13808 (page 3403).
Dog tax - owner of dog (column for listing dogs beside that of personal property). (Act
March 7, 1919); § 13579.
City may levy a tax on dogs and other domesticated animals that are not included in the
list of taxable property for the state. (Act 1 of 1875, § 69); Chapter 115 § 9660 (page
2446).
City may impose taxes on parcels of lots that are sold and leased by metes and bounds
but that have not been platted or recorded. (Act 1 of 1875, § 68); § 9659.
City may tax real and personal property. (Act March 26, 1883, Act April 6, 1889); Chapter
115 §§ 9655, 9656, 9657 (page 2445).
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City and town tax may not exceed five (5) mills. (Act March 31, 1883, § 10); Chapter 158 §
13612 (page 3354).
Cities of first class are authorized to require residents of city to pay a tax on wheeler
vehicles except bicycles. (Act March 26, 1901); Chapter 115 § 10047 (page 2533).
City can tax real and personal property for public libraries one-half (1/2) mill. (Act April 7,
1911); Chapter 115 § 9723 (page 2461).
Voluntary property tax in cities with greater than forty thousand (40,000). (Act 8 of 1921,
§ 1); § 11775.
City property tax - maximum three (3) mills. (Act 299 of 1925, § 2); Chapter 115 § 9825
(page 2481).
Additional tax on real property for continued improvements and repairs. The city can
reassess property for repairs, replacements, improvements or extensions to a water, light,
or sewer district based upon the cost of the improvement. The tax is paid by the property
owner. (Act 64 of 1929, § 16, as amended by Act 145 of 1935, § 7); Chapter 87 § 7370
(page 1930).
Bond tax to fund indebtedness of county. Annual tax not to exceed three (3) mills on the
dollar of assessed property value paid by property holders to be used to fund the
indebtedness of the county. (Act 210 of 1925, § 4) Chapter 39 § 2569 (page 927).
Levy by quorum court. If a county court does not require the full constitutional limit of
five mills to be levied for the expenses of the county government, the county may, for any
one year, levy a road tax on all the taxable property the county, not exceeding three mills
on the dollar. (Act April 1, 1893 § 2, page 201); Chapter 81 § 7134 (page 1873).
Road and Bridge Tax. The county court can levy no more than three (3) mills on the dollar
as a road and bridge tax on all the taxable property of the county. (Act 6 of 1897 § 31,
First Extraordinary Session); Chapter 81 § 7087 (page 1865).
Supreme Court tax and Supreme Court library tax. Persons filing an appeal or writ or
error shall pay eleven dollars and fifty cents ($11.50); Ten dollars ($10.00) to the clerk,
and one dollar and fifty ($1.50) cents for the support of the Supreme Court library. (Rev.
Stat., chap. 117, § 868; as amended by act April 20, 1895, page 213) Chapter 41 § 2747
(page 961).
EXCISE
Cigar tax ten per cent (10%); cigarette tax two dollars and twenty-five cents ($2.25) per
one thousand (1000). Tax paid by retailer. (See also § 13564). (Act 278 of 1923, § 4, as
amended by Act 19 of 1931); Chapter 158 § 13535 (page 3334).
Additional cigarette tax of twenty-five cents ($0.25) per one thousand (1000) cigarettes
paid in same manner as other cigarette taxes. Tax paid by retailer. (Act 18 of 1931, § 1);
Chapter 158 § 13562 (page 3340).
Border city tax on tobacco is same as adjoining city. (Act 152 of 1929, § 30); Chapter 158
§ 13561 (page 3340).
195
Wagon tax. A privilege tax based upon the wear and tear to the roads from the products
that the wagon hauls, such as logs, ores, or stave bolts. The tax can be set by the county
court as a county privilege tax. (Act 65 of 1929 § 61); Chapter 81 § 6911 (page 1833).
Motor vehicle registration fee (Cars and trucks). A privilege tax for the use and
enjoyment of the roads. Purchaser of a motor vehicle is required to register and license
the vehicle. (Act 6 of 1933, approved January 30, 1933, Act 11 of 1934, Special Session,
approved February 12, 1934; Act 36 of 1933, Act 11 of 1934, Special Session; Act 237 of
1931; Act 65 of 1929; Act 51 of 1933); Chapter 81 § 6615 (pages 1761-1763).
Motor vehicle license fee. (Act 94 of 1933, § 1); Chapter 158 § 13357 (page 3295).
Motor vehicle fee (with pneumatic tires) Six hundred twenty-five ten thousandths of a
cent ($.0625) per horsepower; class one (1) less than thirty-five hundred (3500) pounds -
two hundred seventy-five thousandths of a cent ($.275) per 100, etc. (Act 11 of 1934, §
31, Special Session, amended by Act 65 of 1929); § 11270.
Truck Fee - (pneumatic tires) Long list of rates depending on capacity of truck. (Act 11 of
1934, § 32, Special Session, amended by Act 65 of 1929); § 11271.
Fee on Trailers and semi trailers. Long list of rates depending on capacity of trailer. (Act
11 of 1934, § 33, Special Session, amended by Act 65 of 1929); § 11272.
• Automobiles. The registration fee for an automobile with air-filled tires that carries
passengers is six and one-fourth (6 1/4) cents per motor horsepower. In addition
to the horsepower based fee, there is fee based upon the weight of the car or
truck.
• Motorcycles. The minimum registration fee for motorcycles is$2.50 per annum,
and for the registration of motorcycle side-cars there shall be charged an additional
registration fee of $1.50 per annum.
• Trailers. The minimum registration fee for trailers and semi-trailers is three dollars
($3.00) annually.
• Trucks. The minimum registration fee for trucks with air filled tires is eight dollars
($8.00) annually, and the minimum fee for trucks with two or more solid tires is
twelve dollars ($12.00) annually. Various fees and charges apply according to
tonnage capacity.
• Vehicle used to deliver persons for hire. If the vehicle is used to deliver persons for
hire, the re is a fee of two dollars and fifty cents ($2.50) for each passenger carrying
capacity.
Gasoline tax. A privilege or excise tax of six and one-half (6 1/2) cents on each gallon of
motor vehicle fuel sold or used in the State. Tax is paid by the purchaser of the gasoline.
196
(Act 65 of 1929, § 23 and Act 63 of 1931, § 1, as amended by Act 11 § 22, Special Session
of 1934); Chapter 81 § 6604 (pages 1757-1759).
Motor Fuel tax. Six and one-half (6 1/2) cents per gallon of motor fuel collected from
purchasers by manufacturers and wholesalers. (Act 63 of 1931, as amended by § 26; Act
11, Special Session of 1934); Chapter 81 § 6871 (page 1821).
Raises motor fuel tax to sixty-five thousandths of a cent ($0.065) per gallon. (Act 11 of
1934, § 22, Special Session).
Tax on motor fuel in city on state line - Act 5 of 1934 Special Session (Popes references Act
11 of 1934, § 22A, Special Session, amending Act 63 of 1931, § 1D); § 11261.
Motor Fuel tax to be collected at the source of the manufacturer or wholesaler. (Act 11
of 1934, § 25, Special Session, amending by Act 63 of 1931); § 11264.
Exempts fuel to be used by aircraft from the motor vehicle fuel tax of six cents ($0.06) per
gallon imposed by Act 65 of 1929, amended by Act 63 of 1931. (Act 4 of 1933, § 1, Special
Session).
Privilege tax on toll bridge and ferry operators: Four per cent (4%) of gross amount
received. (Act 181 of 1929, § 6, as amended by Act 214 of 1931); Chapter 158 § 13408
(page 3309).
Tax on wines manufactured in Arkansas for sale in other states ten cents ($0.10) per
gallon plus privilege tax of five hundred dollars ($500.00) per each wine manufacturer.
(Act 4 of 1934, Special Session).
Brandy Tax - Distiller must pay permit fee of one thousand dollars ($1,000.00) and
twenty-five cents ($0.25) per gallon on brandy distilled or manufactured. (Act 9 of 1934,
§ 2, Special Session).
Fertilizer tag tax. Revenue from purchase of fertilizer tags placed in general revenue fund.
Sellers of fertilizer purchase the tags. (Act 209 of 1921, § 1); Chapter 61 § 5539 (page
1514).
Feed tag or stamp tax. Revenue from purchase of feed tags or stamps placed in general
revenue fund. Sellers of feed purchase the tags (Act 209 of 1921, § 2); Chapter 61 § 5540
(page 1515).
Cotton seed meal tags, brands of mixed fertilizer tags or fertilizer materials tags. Tags
required to be purchased by manufacturers, manipulators, and their agents who have
registered their brands twelve and one-half (12 1/2) cents per ton paid, (Stated as an
inspection fee, looks like a tax). (Act 165 of 1929 § 7); Chapter 34 § 1878 (page 730).
Commercial feed stuffs tax. Manufacturer, jobber, importer, agent or seller of any
concentrated commercial feeding stuff shall purchase stamps at ten cents ($0.10) per ton
as an inspection fee. Monies collected for stamps are placed into the general revenue
fund. (Act 293 of 1929, § 6); Chapter 63 § 5620 (page 1528).
197
Oils inspection tax. Revenue from inspection of oils placed into general revenue fund.
Sellers of oils purchase the tags (Act 209 of 1921, § 4); Chapter 61 § 5541 (page 1515).
Privilege tax on producers of two and a half per cent (2.5%) of gross cash market value of
the total production of natural resources. (Act 118 of 1923, § 4, as amended by Act 283 of
1929, § 3); Chapter 158 § 13374 (page 3300).
Tax on producer of bauxite, coal, timber: Twenty-five cents ($0.25) per ton on bauxite,
one-tenth of a cent ($0.01) per ton on coal, seven-tenths of a cent ($0.07) per one
thousand feet (1000') on timber. (Act 118 of 1923, § 5, as amended by Act 116 of 1933, §
1); § 13375 (page 3300).
Privilege tax rate changed to two and a half per cent (2.5%) of market value of the total
production of natural resources. (Act 2 of 1924); § 13391 (page 3306).
Ten cent ($0.10) tax per colony of bees. Goes to State Treasury. (Act 31 of 1927, § 14); §
12420.
Public Utility fees. Public utility pays two-fifths (2/5) of one percent (1%) of annual gross
earnings to state treasurer. (Act 174 of 1935 § 52); Chapter 36 § 2112 (page 803).
Sales tax on auctioned property, real and personal. Paid by auctioneer and submitted to
county; one and a half percent (1 1/2 %) of total sale price. (Rev. Stat., chap. 17 § 14);
Chapter XIII § 675 (page 424).
Cattle tick eradication tax. The quorum courts may levy a tax to eradicate cattle ticks,
including burning of the carcasses of animals dying from accident, anthrax or other
disease. (Act 1917 page 1183, § 1, as amended by Act 224 of 1925, § 5); Chapter 39 §
2529 (page 918).
Common school fund tax collected by game wardens. Fees collected by wardens for
convictions involving violations of the game and fish laws where the arrests is made by
the warden are to be placed into the Common School Fund of the county. (Acts 133 of
1917, § 12, 276 of 1919, § 2 and 160 of 1927, § 14); Chapter 69 § 5852 (page 1584).
Vital statistics fund tax. Registration fee and all other moneys deposited in the Vital
Statistics fund are to be placed into the general revenue fund. (Act 209 of 1921, § 10);
Chapter 61 § 5542 (page 1515).
Inheritance tax on proceeds of insurance policy. (Act 106 of 1929, § 1); Chapter 92 § 7980
(page 2083).
Tax on producer of bauxite, coal, timber twenty-five cents ($0.25) per ton on bauxite,
$0.01 per ton on coal, $0.07 per one thousand feet (1000') on timber. (Act 118 of 1923, §
5, as amended by Act 116 of 1933); § 13375.
Additional severance tax of on producers of natural resources (no rate given). (Act 142 of
1927, § 2); Chapter 158 § 13392 (page 3306).
Additional tax of one (1) mill per ton on producers of manganese ore and one-tenth per
cent (1/10%) mill tax on other minerals. (Act 142 of 1927, § 2 and Act 203 of 1929); §
13393.
198
Dog tax - owner of dog (column for listing dogs beside that of personal property). (Act
March 7, 1919, § 1); § 13579 (page 3344).
PERSONAL
Inheritance tax on persons or corporations for the transfer of tangible and intangible
property. (Act March 24, 1913, § 2, as amended by Act 106 of 1929, § 1); Chapter 158 §
14001 (page 3447).
Estate tax rates. (Act February 16, 1917, § 2 - primary rates; and Act March 24, 1913 § 5 -
secondary rates); §§ 14005 and 14006 (page 3450).
Income tax: (Income Tax Act of 1929 - Act 118 of 1929); Chapter 167 § 14026 (page
3457).
Individuals:
First $3000 - 1%
Second $3000- 2%
Next $5000 - 3%
Next $14,000 - 4%
Corporations:
2%
Per capita tax on males for use in county road and bridge fund. Abolishes free labor on
the public highways and substitutes a per capita tax of three dollars ($3.00) per year on
each male inhabitant of the State between the ages of twenty-one (21) and forty-five (45)
to be placed in the county road and bridge fund of the county of the resident male. For a
county that has more than one (1) quorum court, the least populous district shall require
a two dollars ($2.00) per capita tax, and in the most populous district no per capita tax
shall be levied. (Act 138 of 1929, § 13); Chapter 39 § 2609 (page 934).
Per capita Road Tax. Abolishes free labor on the public highways and substitutes a per
capita tax of three dollars ($3.00) per year on each male inhabitant of the State between
the ages of twenty-one (21) and forty-five (45) to be placed in the county road and bridge
fund of the county of the resident male. For a county that has more than one quorum
court, the least populous district shall require a two dollar ($2.00) per capita tax, and in
the most populous district no per capita tax shall be levied. (Act 234 of 1937 § 1); Chapter
81 § 7129 (page 1872).
Poll tax paid by every adult citizen of the state for one year. (Act 288 of 1929, § 1);
Chapter 158 § 13481 (page 3319).
Tax on person or corporation using "water power". (Act 121 of 1927, § 1); Chapter 168 §
14478 (page 3571).
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PRIVILEGE
Ferry license tax. Ferry operators required to pay a privilege tax levied by the county
court. The tax levied cannot be less than one dollar nor more than one hundred dollars
(Rev. Stat., chap. 62, § 8); Chapter 67 § 5799 (page 1573).
River trader license - One hundred dollars ($100.00) state tax and county tax. Paid by
river trader. (Act March 6, 1875, § 2); § 11392 (page 2843).
Twenty-five dollars ($25.00) tax on hawkers per peddlers of goods, wares and
merchandise. (Act March 31, 1883, § 4); Chapter 158 § 13401 (page 3307).
One hundred dollar ($100.00) tax on clock peddlers and every agent for the sale of
lightning rods and stove-range agents doing business in this State. (Act March 31, 1883, §
4); Chapter 158 § 13402 (page 3307).
Two hundred dollars ($200.00) tax on sewing machine businesses. (Act April 2, 1885, § 1);
Chapter 158 § 13485 (page 3320).
Sewing machine peddler - Twenty-five dollars ($25.00) for license. (Act April 2, 1885, § 2);
§ 13573 (page 3342).
One hundred dollar ($100.00) county license to peddle horses, pianos, etc. (Act April 19,
1905, §§ 1 and 2, as amended by ct April 1, 1909, § 1); Chapter 158 § 13577 (page 3343).
Two hundred dollar ($200.00) county license to peddle lightning rod, steel stove, range,
clock, pump, buggy, carriage, or other vehicle, etc. (Act April 1, 1909, §§ 1 and 2); Chapter
158 § 13575 (page 3343).
First class cities are authorized to license, regulate, and tax the privilege of engaging in
mercantile business in city. (Act March 29, 1913, § 1); Chapter 115 § 10049 (page 2533).
Marriage license registration fee (in addition to the fee of one dollar ($1.00) provided in §
9040). A marriage license registration fee collected from an applicant for marriage
license. The fee is fifty cents ($0.50) and deposited in the State Treasury monthly in the
Vital Statistics Fund, to be used for the maintenance of the Bureau of Vital Statistics at the
central office. (Act 126 of 1913, § 11 and Act 149 or 1917, § 1); Chapter 80 § 6429 (page
1705).
Hotel, rooming house and restaurant tax. The fee for a license to operate a hotel,
rooming house, or restaurant is three dollars ($3.00) annually. If a hotel contains ten (10)
sleeping rooms the license fee is five dollars ($5.00) and for every additional room there is
an additional fee of ten cents ($0.10). No license fee can exceed twenty dollars ($20.00).
(Act210 of 1917, § 7); Chapter 84 § 7216 (page 1893-1894).
Veterinarians' licenses tax. All moneys from fees paid for examination to be licensed as a
veterinarian are to be placed into the general revenue fund. (Act 209 of 1921, § 11);
Chapter 61 § 5543 (page 1515).
Dog license or privilege tax of one dollar ($1.00). Collected like personal property and
kept in separate fund - "Dog Tax Fund" - first to pay expenses of enforcing act, then to
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indemnify losses from dog attacks, and remainder to credit of County Road Fund. (Act
122 of 1923, § 1); Chapter 158 § 13580 (page 3344).
Tobacco salesman license - Five dollars ($5.00) per year; distributor - Twenty-five dollars
($25.00) per year. (State Treasurer shall put funds in accounts as provided for in §29 of
Act 152 of 1929) (Act 336 of 1937, § 3); § 13520 (page 3328).
Muscle-taking license fee for non-residents. License required to take, catch, or kill
mussels. Non-residents and those who have not lived in the State for one year pay into
the State Treasury a license fee of twenty-five dollars ($25.00) (Act 561 of 1923, § 1, as
amended by Act 248 of 1925, as amended by Act 111 of 1935); Chapter 69 § 5977 (page
1608).
Shell buyers license fee and shell boat license fee. License required to buy shells in this
State or to run a boat for the purpose of dealing in fresh water mussels. Annual license
fee of $50.00 (fifty dollars) per person paid to the Fish and Game Commission. (Act 248 of
1925, § 2); Chapter 69 § 5982 (page 1610).
Hunting and fishing licenses fee. Annual license required to hunt and fish. The annual
resident hunting license fee is one dollar and fifty cents ($1.50) per person, and the
annual license fee to fish with artificial bait is one dollar and fifty cents ($1.50) per person.
No license is required to hunt rabbits, squirrels or predatory animals. (Act 160 of 1927, §
19, as amended by Act 316 of 1937); Chapter 69 § 5858 (page 1585).
Trapper's license. Annual license required for snare, traps, or deadfalls where more than
twelve traps or deadfalls are used. Twenty dollar ($20.00) annual fee. Twenty dollars
($20.00) per person. (Act 133 of 1917, § 12, as amended by Act 276 of 1919, § 8, page
204); Chapter 69 §5861 (page 1586).
Building and Loan Associations license and fee. Exclusive state license or occupation fee
for Building and Loan Associations or their agents for the privilege of transacting business.
(Act 128 of 1929, § 38); Chapter XIX § 1016 (page 529).
License fee and tax on public billiard or pool room businesses. (Act 158 of 1931, §§ 5, 9,
and 13, and Act 267 of 1933); Chapter 158 §§ 13430, 13434, and 13439 (page 3312).
Use of hoop, barrel or pond nets regulated. License fees. Tags. Confiscation of nets.
Penalties. License required for use of a hoop, barrel, or pond net. Annual fee of one
dollar ($1.00) per net. (Act 113 of 1933, § 2); Chapter 69 § 5958 (page 1604).
Trammel, seine or gill nets license fee. License required for seines containing meshes not
less than two and one-half inches (2 1/2") square, and trammel or gill nets containing
meshes not less than three inches square. Annual fee is twelve dollars and fifty cents
($12.50) for each net possessed under one hundred (100) yards in length. For nets
exceeding one hundred yards in length, the annual license fee is twenty-five dollars
($25.00). Money is credited to the "Game Protection Fund." (Act 113 of 1933 § 7);
Chapter 69 § 5963 (page 1605-1606).
License tax on operators of automatic slot machines and vending machines. Two dollars
and fifty cents ($2.50) per year per machine. (Act 167 of 1931, § 1 and Act 137 of 1933, §
1); Chapter 158 §§ 13418 and 13420 (page 3311).
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Commercial fishing license fee. License required for fishing for commercial purposes with
gigs, trot lines, set hooks, or hooks and line. Annual fee of two dollars and fifty cents
($2.50) per person. (Act 182 of 1935, § 3); Chapter 69 § 5956 (page 1603).
Fur dealers license fee. License required for resident and non-resident dealers who buy,
trade, bargain or sell raw furs, the annual license fee for a-non-resident dealer is twenty-
five ($25.00). A separate license is required for each agent of the non-resident dealer.
The annual license for a resident dealer is one dollar ($1.00). A separate license is
required for each agent of the resident dealer. (Act 337 of 1937 § 3); Chapter 69 § 6003
(page 1614).
Ten dollar ($10.00) tax per attorney for Supreme Court Library Fund. (Act Jan. 9, 1851, §
8); Chapter 156 § 13315 (page 3273).
City can tax pool rooms. (Act 1917, page 1863); Chapter 115 § 9599 (page 2432).
City can tax auctioneers. (Act December 14, 1875, page 122); Chapter 115 § 9661 (page
2446).
City may levy tax of not more than one hundred dollars ($100) per year from each public
auctioneer. (Act December 14, 1875); Chapter 115 § 9661 (page 2446).
County tax of: (Act March 31, 1883, § 6); Chapter 158 § 13574 (page 3342)
One hundred dollars ($100.00) circus or menagerie for each day's exhibition
A county privilege tax of: (Act April 8, 1889, § 1, as amended by Act February 6, 1915, §
1); Chapter 158 § 13572 (page 3342)
City can tax gift enterprises (not to exceed one thousand dollars ($1,000.00) per year) and
their patrons (five hundred dollars ($500.00) per year). (Act February 27, 1899, § 1);
Chapter 115 § 9699 (page 2454).
Library fee one dollars and twenty-five cents ($1.25) per quarter to use library. Fee goes
to Supreme Court Library Fund. (Act March 6, 1891, page 56); Chapter 156 § 13316 (page
3274).
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Severance Tax on each person, firm, corporation, or association engaged in the business
of mining, etc. (Act 118 of 1923, § 1); § 13371.
Privilege tax on producers of two and a half per cent (2.5%) of gross cash market value of
the total production of natural resources. (Act 118 of 1923, § 4, as amended by Act 283 of
1929); Chapter 158 § 13374 (page 3300).
Privilege tax rate change to two and a half per cent (2.5%) of market value of the total
production of natural resources. (Act 2 of 1924); § 13391.
State privilege tax of eleven one-hundredths (11/100) of one per cent (1%) on the capital
stock on each corporation organized and doing business in Arkansas. (Act 236 of 1925, §
4, as amended by Act March 28, 1925, § 1); Chapter 158 § 13490 (page 3321).
State privilege tax of eleven one-hundredths (11/100) on foreign corporations of one per
cent (1%) of the proportion of capital stock represented by property owned and used in
business transacted in this state. (Act 236 of 1925, as amended by Act March 28, 1925, §
2); Chapter 158 § 13493 (page 3322).
Privilege tax on engaging in business. (Act 181 of 1929, § 1); Chapter 158 § 13403 (page
3308).
Five hundred dollar ($500.00) privilege tax on manufacturer autos. (Act 181 of 1929, § 3);
Chapter 158 § 13405 (page 3308).
Four per cent (4%) of gross amount received - privilege tax on toll bridge and ferry
operators. (Act 181 of 1929, § 6, as amended by Act 214 of 1931); Chapter 158 § 13408
(page 3309).
Privilege tax on business - malt tax of four one-hundredths of a cent ($.04) per pound on
package of malt paid by every person, firm or corporation doing business in Arkansas.
(Act 181 of 1929, § 7, as amended by Act 249 of 1933); § 13409 (page 3309).
Fortune tellers - One hundred dollar ($100.00) privilege tax per year. (Act 236 of 1929, §
1); Chapter 158 § 13360 (page 3297).
Privilege tax or fees for inspection of bottled drinks. A privilege tax or fee is charged for
the inspecting the operation of manufacturers, bottlers or wholesalers of bottled drinks
as follows: (Act 307 of 1929, § 1); Chapter 80 § 6454 (page 1710).
For bottlers with a total rated capacity up to 24 bottles per minute.........$ 25.00
State ferry tax Ferry operators pay a state privilege tax of four per cent (4%) of the gross
amount of all fares and charges collected. If the gross receipts collected from the ferry is
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one hundred ($100.00) dollars or less per quarter, then the ferry is exempt from the tax.
(Act 214 of 1931, § 1); Chapter 67 § 5821 (page 1576).
Motor vehicle registration fee (Cars and trucks). A privilege tax for the use and
enjoyment of the roads. Purchaser of a motor vehicle is required to register and license
the vehicle. (Act 6 of 1933, approved January 30, 1933, Act 11 of the Special Session of
1934, approved February 12, 1934; Act 36 of 1933, Act 11 of the Special session of 1934;
Act 237 of 1931; Act 65 of 1929; Act 51 of 1933); Chapter 81 § 6615) (pages 1761-1763).
• Automobiles. The registration fee for an automobile with air-filled tires that carries
passengers is six and one-fourth cents (6 1/4) per motor horsepower. In addition
to the horsepower based fee, there is fee based upon the weight of the car or
truck.
• Trucks. The minimum registration fee for trucks with air filled tires is eight dollars
($8.00) annually, and the minimum fee for trucks with two or more solid tires is
twelve dollars ($12.00) annually. Various fees and charges apply according to
tonnage capacity.
• Trailers. The minimum registration fee for trailers and semi-trailers is three dollars
($3.00) annually.
• Motorcycles. The minimum registration fee for motorcycles is two dollars and fifty
cents ($2.50) per annum, and for the registration of motorcycle side-cars there
shall be charged an additional registration fee of one dollar and fifty cents ($1.50)
per annum.
• Vehicle used to deliver persons for hire. If the vehicle is used to deliver persons
• for hire, the re is a fee of two dollars and fifty cents ($2.50) for each passenger
carrying capacity.
Privilege tax - beer. Fifty dollars ($50.00) for each county where broker, distributor, or
wholesale dealer operates not to exceed two hundred fifty dollars ($250.00); Five
hundred dollar ($500.00) special tax for each manufacturer of beer; and tax on each
retailer (miscellaneous amounts). (Act 7 of 1933, § 4, Special Session); Chapter 158 §
14196 (page 3507).
Privilege tax on tobacco peddlers. (Act 266 of 1933, § 1); § 13565 (page 3340).
Tax on wines manufactured in Arkansas for sale in other states ten cents ($0.10) per
gallon plus privilege tax of five hundred dollars ($500.00) per each wine manufacturer.
(Act 4 of 1934, Special Session).
Brandy - Distiller must pay permit fee of one thousand dollars ($1,000.00) and twenty-five
cents ($0.25) per gallon on brandy distilled or manufactured. (Act 9 of 1934, Special
Session).
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Privilege tax - wine: (Act 65 of 1935, § 9); Chapter 158 § 14231 (page 3515).
License fee one dollar ($1.00) per one thousand (1000) gallons not to exceed
five thousand (5000) gallons;
Municipalities may tax motor carriers operating within city limits. (Act 239 of 1931, § 1);
Chapter 115 § 9734 (page 2463).
Franchise tax on mortgage loan corporations based on capital stock (same rate as
§13493). (Act 278 of 1923, § 2); Chapter 158 § 13515 (page 3327).
Annual tax of eleven dollars ($11.00) on all foreign and domestic corporations with not
more than ten thousand dollars ($10,000) of capital stock in this state. (Act March 28,
1925, § 6); Chapter 158 § 13514 (page 3327).
Fifty dollar ($50.00) tax on each mutual corporation having no capitol stock; Two hundred
dollar ($200.00) tax for legal reserve mutual insurance corporations having assets of one
hundred million dollars ($100,000,000) or more; one hundred dollar ($100.00) tax for
legal reserve mutual insurance corporations having assets of less than one hundred
million dollars ($100,000,000); and a fifty dollar ($50.00) tax for mutual assessment
insurance corporations. (Act 236 of 1925, § 10); § 7974 (page 2081).
One hundred dollar ($100.00) per year tax on foreign or domestic insurance companies
having outstanding capital stock of less than five hundred thousand dollars ($500,000)
and two hundred dollars ($200.00) per year tax for those having more than five hundred
thousand dollars ($500,000) in capital stock for the privilege of doing business. (Act 236
of 1925, §10); § 7975 (page 2081).
Annual tax of varying amounts on mutual corporations; legal reserve mutual insurance
corporations; insurance companies; and building and loan associations with no capitol
stock; etc. (Act 236 of 1925, § 18); Chapter 158 § 13513 (page 3326).
Five dollar ($5.00) tax on domestic corporations doing business entirely out-of-state. Tax
goes to General Revenue Fund. (Act 220 of 1931, § 3); Chapter 158 § 13504 (page 3324).
Corporate Filing Fees. Corporations pay to the Secretary of State, for the use of the State,
upon the filing of any certificate or other paper relating to corporations in the office of
the Secretary of State various fees. (Act 174 of 1935); Chapter 37 §§ 2213, 2245, and
2266 (page 842-863).
Corporations Exempt from Excise Taxes. Corporations pay an annual fee of ten dollars
($10.00) for each one hundred (100) members and are exempt from all other excise taxes.
(Act 342 of 1937 § 30); Chapter 37 § 2344 (page 881).
Insurance filing fees of ten dollars ($10.00) and premium taxes of two per cent (2%) of
gross deposits. (Act 152 of 1915, § 11, and Act 264 of 1917, § 3); Chapter 92 § 7816 (page
2038).
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Premium Tax of two per cent (2%) on Fire, Tornado, Marine Insurance Company. (Act
March 17, 1917, § 1); Chapter 158 § 13746 (page 3389).
Premium tax of two and a half per cent (2.5%) on Life, Accident, Health and every bond
and surety company doing business in state. (Act March 17, 1917, § 2, as amended by Act
235 of 1931); Chapter 158 § 13747 (page 3390).
Premium tax of two per cent (2%) on gross receipts on Fire, Tornado and Marine
Company - Domestic. (Act 264 of 1917, § 1); Chapter 92 § 7964 (page 2078).
Premium tax of two per cent (2%) on foreign casualty company. (Act 493 of 1921, § 7);
Chapter 92 § 7966 (page 2079).
Variety of fees (filing of charter and annual statement, licenses, copies, etc.) collected
from insurance companies and credited to general revenues. (Act 493 of 1921, § 14);
Chapter 92 § 7970 (page 2080).
Levy of average rate of all ad valorem taxes on private car company. (Act 560 of 1923, §
4); Chapter 158 § 13754 (page 3392).
Premium tax of two per cent (2%) on foreign corporations. (Act 137 of 1925, § 14); §
7833.
Gross premiums tax - one per cent (1%). (Act 237 of 1927, § 18); Chapter 92 § 7926 (page
2070).
Premium tax of two and a half per cent (2.5%) on Life, Accident, Health Ins Company. (Act
235 of 1931); Chapter 92 § 7965 (page 2078).
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APPENDIX O. UNIFORM ACTS, MODEL ACTS, AND COMPACTS
207
23-81-801 et seq. 23-87-101 et seq. 23-94-201 et seq.
23-96-101 et seq. 25-15-201 et seq. 25-21-101 et seq.
25-32-101 et seq. 26-5-101 26-20-101 et seq.
26-51-701 et seq. 26-55-1101 et seq. 27-17-101 et seq.
27-33-101 et seq. 27-49-101 et seq. 27-54-101
(See M.O.T.A. note at this
cite)
27-75-101 27-89-202 27-89-301
28-2-201 et seq. 28-10-201 et seq. 28-12-101 et seq.
28-14-101 et seq. 28-27-101 et seq. 28-54-101 et seq.
28-66-101 et seq. 28-68-101 et seq. 28-69-201—28-69-204
28-69-801 et seq. 28-70-101 et seq. 28-72-401 et seq.
28-73-101 et seq. 28-73-901 et seq. 28-74-101 et seq.
28-75-101 et seq.
208
EXAMPLE BILLS, RESOLUTIONS, INTERIM STUDY PROPOSALS,
INTERIM RESOLUTIONS, AND AMENDMENTS.
209
Example Bill – Amendatory – Simple
210
211
Example Bill – Adding New Subchapter
212
213
214
Example Bill – Adding New Section
215
216
Example Bill – Adding New Subsection
217
218
Example Bill – Repealing Subchapter
219
220
Example Bill – From Initiated Act
221
222
223
Example Bill – DO NOT CODIFY language
224
225
Example Bill – Shell Bill
226
Example Resolution – Simple Resolution
227
228
Example Resolution – Concurrent Resolution
229
230
Example Resolution – Joint Resolution
231
232
Example Resolution – Memorial Resolution
233
234
235
Example Resolution – Concurrent Memorial Resolution
236
237
238
239
Example ISP – Standard Format
240
Example ISP – From a Draft Bill
241
242
Example ISP – From a Numbered Bill
243
Example IR – Standard Format
244
245
Example IR – From a Draft Resolution
246
247
248
Example IR – From a Numbered Resolution
249
250
Example Amendment – Simple Amending
251
Example Amendment – Replace Title and Subtitle
252
Example Amendment – Add Cosponsor
253
Example Amendment – Renumbering Bill Sections
254
Example Amendment – Amending Shell Bill
255