Ark. Code Ann. § 23-3-109 (2026)

1. Annually, during the month of March, each utility subject by law to the payment of fees or charges under the jurisdiction of either the Arkansas Public Service Commission or the Arkansas Department of Transportation shall prepare and transmit to the commission or the department having jurisdiction over the utility a certified statement of the gross earnings from its properties in Arkansas for the preceding calendar year ending December 31.
2. No deduction shall be made from the gross earnings on account of any payments, expenses, or uncollectible accounts, except refunds occasioned by errors or overcharge.
3. Upon receipt of these certified statements, the commission or the department shall determine the total gross earnings of all of the utilities.
4. However, any utility may deduct from its gross earnings any amounts derived from wholesale sales of electricity to any other utility, an electric cooperative corporation, or any other entity at wholesale rates regulated by the Arkansas Public Service Commission or the Federal Energy Regulatory Commission.

History. Acts 1945, No. 40, § 3; 1949, No. 262, § 7; A.S.A. 1947, § 73-248; Acts 1987, No. 831, § 1; 2017, No. 707, § 106.

A.C.R.C. Notes. Pursuant to Acts 1989 (1st Ex. Sess.), No. 153, § 2, references in this section to the Arkansas Transportation Commission have been changed to the Arkansas State Highway and Transportation Department. The Arkansas Transportation Commission was abolished and replaced by the Transportation Regulatory Board and the Transportation Safety Agency pursuant to Acts 1987, No. 572. However, Acts 1989 (1st Ex. Sess.), No. 67, § 23, and Acts 1989 (1st Ex. Sess.), No. 153, §§ 2 and 3, abolished the board and the agency and transferred their powers, functions, and duties to the State Highway Commission and the Arkansas State Highway and Transportation Department, respectively.

Acts 1989 (1st Ex. Sess.), No. 153, § 2, provided, in part: “Wherever the words ‘Arkansas Transportation Commission’ or ‘Transportation Safety Agency’ are used in any provision of the Code, the Acts of Arkansas or any statute, directive, rule or regulation, they shall be hereafter held and taken to mean the Arkansas State Highway and Transportation Department.”

Amendments. The 2017 amendment substituted “Department of Transportation” for “State Highway and Transportation Department” in (a).