Division 05. Division of Revenues
- Rule 100. 1992–2 Restricted Commerical Drivers License
- Rule 101. 1993–9 Driver Services Regulation
- Rule 102. 1997–6 Federal Driver's Privacy Act
- Rule 103. 1997–7 Application for Commercial Driver's License
- Rule 104. 1998–3 Insurance Reporting Requirements
- Rule 200. 1977–1 Beer Excise Tax Regulations
- Rule 201. 1985-X Real Estate Transfer Tax
- Rule 202. 1989–1 Gross Receipts and Use Tax/Enterprise Zones
- Rule 203. 1993–8 Soft Drink Tax Regulation
- Rule 204. 1993–11 Enterprise Zone Act of 1993
- Rule 205. 1995–2 Vending Goods Wholesale Tax
- Rule 206. 1998–5 Cigarette Stamps and Border Zone Sales
- Rule 206A. 2000–1 Tobacco Master Settlement Agreement Payments by Nonparticipating Tobacco Product Manufacturers
- Rule 207. 2000–8 Real Property Tax Credit Claims
- Rule 208. 2002–1 in-Lieu-of-Tax Payments
- Rule 209. 2007–3 Special Rules for Sales of Food and Food Ingredients and Prepared Food
- Rule 210. 2007–4 Charitable Bingo and Raffle
- Rule 211. 2007–5 Reduced Sales Tax Rate for Natural Gas or Electricity Used Directly in the Manufacturing Process
- Rule 212. 2008–3 Gross Receipts Tax Rules
- Rule 214. 2008–4: Natural Gas Severance Tax Rules
- Rule 300. 1985–1 Credit Against Tax for Donations or Sales Below Cost of Tangible Personal Property and Certain Money Contributions for Certain Qualified Education Purposes
- Rule 301. 1991–11 Income Tax Credit for Purchase of Recycling Equipment
- Rule 302. 1991–12 Guidelines for the Use of Substitute and Reproduced Tax Forms
- Rule 303. 2018–3. Apprenticeship Program Income Tax Credit Under Act 1042 of 2017
- Rule 304. 1996–2 Electronic Filing Providing Taxpayer with Return:
- Rule 305. 1996–3 Apportionment of Business Income Arising from Intragroup Intangible Licensing Transactions:
- Rule 306. 1997–2. Individual Income Tax Credit for Political Contributions
- Rule 307. Comprehensive Individual Income Tax Regulations
- Rule 308. Comprehensive Corporation Income Tax Regulations
- Rule 309. 1999–4 Regulation on the Tuition Reimbursement Tax Credit Program, Act 1036 of 1999.
- Rule 310. 2000–2 Emergency Individual Income Tax Regulation
- Rule 311. 2000–5 Withholding and Payment of Income Taxes by Electronic Funds Transfer
- Rule 315. 2002-X Small Business Tax Accounting Use of Accrual Basis and Cash Basis Accounting Methods
- Rule 317. 2003–3 Tax Credit Registration and Claim Verification System
- Rule 318. 2003–4 Treatment of Employee Contributions to Employment-Related Retirement Plans
- Rule 323. Rule 2006–2 Income Tax Exemption Increase for Armed Services Members
- Rule 324. 2006–3 Withholding on Nonresident Members of Pass-Through Entities (Amended 10/2007)
- Rule 326. 2007–9. The Delta Geotourism Incentive Act of 2007 (Act 518 of 2007)
- Rule 400. 1993–3. Bonded Title Regulation
- Rule 401. 1993–7 Bonded All-Terrain Vehicle Regulation
- Rule 402. 1994–3 Dealer/Lienholder Registration and Title Application Regulation
- Rule 404. 1995–1 Odometer Disclosure Requirements
- Rule 404B. 1997–5 Streamlined Vehicle Registration Procedure
- Rule 405. 2004–7 Cancellation of Title or MCD for a Manufactured Home
- Rule 406. 2005–7 Dealer Plates and Tags for Motor Vehicles and Motorcycles
- Rule 407. 2006–8 Special License Plates and Decals
- Rule 408. 2007–7 Administration of Special License Plates and Certificates for Persons with Disabilities
- Rule 409. 2007–8 Salvage, Rebuilt & Parts Only Vehicles
- Rule 500. 1986–1 Disclosure of Records Under Freedom of Information Act
- Rule 501. 1987 Surety Bond Regulation
- Rule 502. 1989–1 Taxpayer Bill of Rights Regulation
- Rule 503. 1991–1 Surety Bond
- Rule 504. 1991–7 Disclosable Tax Information
- Rule 505. 1991–10 Tax Advisory Council
- Rule 507. 1993–6 Administrative Procedure
- Rule 508. 1998–7 Prohibition Against Browsing or Unauthorized Access:
- Rule 509. 1999–2 Nonresidential Construction Surcharge
- Rule 510. 2000–3 Model Record Keeping and Record Retention Regulation
- Rule 511. 2000–4 Settlement or Compromise of Tax Liabilities
- Rule 512. 2009–2 State Administration of Justice Fund
- Rule 513. 2015–1 Standard Mileage Rates for Income Tax Purposes
- Rule 514. 2010–1 Veterinarian Sales and Use Tax Rule
- Rule 515. 2012–2 Arkansas Sales Tax Holiday
- Rule 516. 2012–a Management of Cash Funds
- Rule 517. 2014–2 Alternative Fuels Tax Liquefied Natural Gas (LNG) Rule
- Rule 518. Mandatory Electronic Reporting by Tobacco Wholesalers
- Rule 520. Et-9: Automatic Car Wash, Car Wash Tunnels, and Self-Service Bays Rules
- Rule 521. Philanthropic Investment in Arkansas Kids Program Rules
- Rule 522. Sales and Use Tax Exemption for Water Used for Commercial Production of Poultry
- Rule 523. Arkansas Elective Pass-Through Entity Tax