006.05.212-GR-6. SERVICES SUBJECT TO TAX-UTILITIES - PUBLIC SERVICES:
AR ADC 006.05.212-GR-6Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-6
006.05.212-GR-6. SERVICES SUBJECT TO TAX-UTILITIES - PUBLIC SERVICES:
a. “Income” means gross income less deductions allowed by law for expenses. It shall also include alimony, support money, cash public assistance and relief, the gross amount of any pension or annuity (including all monetary retirement benefits from whatever source derived, including but not limited to railroad retirement benefits, all payments received under the Federal Social Security Act, and veterans' disability pensions), all dividends and interest from whatever source derived not included in gross income, worker's compensation, and the gross amount of “loss of time insurance.” Provided, however, the term “income” shall not include gifts from nongovernmental sources, or surplus food or other relief in kind supplied by a governmental agency. In the case of a claimant who is a World War I veteran or the widow of such veteran, the term “income” shall not include federal and/or state retirement, pension, disability, railroad retirement or social security benefits.
4. Customers qualifying for the exemption provided herein shall notify the electric utility providing service to them of their intent to claim the exemption on forms provided by the Commissioner. The exemption must be claimed by March 1 of the year following the year in which the customer's income did not exceed $12,000.00. Once the exemption is claimed, no further application is required. The exemption continues from year to year until the customer becomes disqualified.
5. A customer becomes disqualified for the exemption when the customer's household income for a calendar year exceeds $12,000.00. The customer must notify the electric utility of their ineligibility on or before March 1 of the year following the year during which the household income exceeded $12,000.00. This notification must be made on forms provided by the Commissioner.
11. Every electric utility shall keep and maintain all claim forms submitted by customers claiming the exemption provided herein and shall make the same available for examination by the Commissioner. Such records shall be preserved for a period of three (3) years and shall be open to examination by the Commissioner at any reasonable time.
Credits
AUTHORITY: Ark. Code Ann. §§ 26-52-301(2); 26-52-416
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-6, AR ADC 006.05.212-GR-6
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