Ark. Code Ann. § 23-110-101 Title.
This chapter shall be referred to and may be cited as the “Arkansas Horse Racing Law”.
Arkansas Horse Racing Law
Ark. Code Ann. tit. 23, ch. 110
in effectArk. Code Ann. § 23-110-102 Inconsistent statutes inapplicable.
Section 5-66-116 and all other acts and parts of acts inconsistent with any of the provisions of this chapter are expressly declared not to apply to any person, partnership, group, association, trust, or corporation engaged or participating in racing, or making or contributing to the pari-mutuel or certificate method of wagering, in manner and form as provided for by this chapter, at any race meeting held or conducted by any franchise holder having a license for the holding or conducting of race meetings as provided by this chapter.
Ark. Code Ann. § 23-110-103 Construction.
Nothing contained in this chapter shall in any way be construed to apply to any other method or manner of racing except the racing of horses as provided in this chapter.
Ark. Code Ann. § 23-110-104 Disposition of license fees, fines, etc.
(a) All permits or license fees, excise or privilege taxes, penalties, fines, costs, and other amounts received by the Arkansas Racing Commission under the provisions of this chapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
(b) The Treasurer of State shall allocate and transfer the general revenues referred to in subsection (a) of this section to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-20-101 et seq.
(c)(1) However, any increase in the amount designated by the commission for licensing fees after January 1, 2017, shall be returned to and deposited into a cash fund of the Racing Division.
(2) With the approval of the commission, funds deposited into the cash fund under subdivision (c)(1) of this section shall be used to pay for drug testing or other expenses related to the regulation of horse racing in Arkansas.
Ark. Code Ann. § 23-110-105 Racing passes.
(a) The Secretary of the Department of Finance and Administration shall set a maximum number of racing passes to be printed and issued annually, and it shall not be less than the number printed in 1990.
(b)(1) Racing passes provided to and accepted by members of the General Assembly and constitutional officers are to be distributed by them to:
(A) Their constituents, in order to provide a statewide distribution of the racing passes; and
(B) Persons residing outside the State of Arkansas, in order to promote tourism and advance the economic interests of the state.
(2) The passes provided to the members of the General Assembly and constitutional officers are not for their personal use but are for redistribution as provided in this section and therefore do not constitute gifts or compensation to members of the General Assembly and constitutional officers for the purposes of any law of this state.
(c) This section does not prohibit members of the General Assembly and constitutional officers from redistributing racing passes to other members of the General Assembly or other state constitutional officers.
Ark. Code Ann. § 23-110-201 Arkansas Racing Commission — Creation — Members.
(a) A commission consisting of seven (7) members, to be known as the “Arkansas Racing Commission”, is created and established.
(b) The members of the commission shall be appointed by the Governor for terms of five (5) years. The term of office shall commence on January 15 and shall end on January 14 of the fifth year following the year in which that regular term commenced.
(c) Any vacancies arising in the membership of the commission for any reason other than the expiration of the regular terms for which the members were appointed shall be filled by appointment by the Governor, to be thereafter effective until the expiration of the regular term.
(d)(1) Each congressional district shall be represented on the commission.
(2) Each member of the commission shall have been a resident of Arkansas for not less than ten (10) years next preceding the date of his or her appointment and shall be a qualified voter at the time of his or her appointment.
(3) No person who is officially connected with, employed by, financially interested in, or related to, within the third degree of consanguinity or affinity, any officer or stockholder of an applicant for, or any officer or stockholder of a holder of, a franchise applied for or issued under or pursuant to the provisions of this chapter shall be eligible to serve as a member of the commission.
(e) The Governor shall have the right to remove any member of the commission for cause.
(f) Before entering upon his or her duties, each member of the commission shall take, subscribe, and file in the office of the Secretary of State an oath to support the United States Constitution and the Arkansas Constitution and to faithfully perform the duties of the office upon which he or she is about to enter.
(g) Members of the commission shall not receive compensation for their services, but, within the limitations of appropriations made available by the General Assembly, each member may receive expense reimbursement and stipends in accordance with § 25-16-901 et seq.
Ark. Code Ann. § 23-110-202 Officers.
(a) The Governor shall from time to time select from the membership of the Arkansas Racing Commission a chair and a vice chair.
(b)(1) The Secretary of the Department of Finance and Administration shall be ex officio director of the commission unless the Governor shall designate another person from the Revenue Division to serve in that capacity, but the Director of the Arkansas Racing Commission shall not be a member of the commission nor shall he or she have a vote on matters coming before it.
(2) The Director of the Arkansas Racing Commission shall be the commission's executive officer and shall administer the provisions of this chapter and the rules and orders established under this chapter.
(3) By resolution duly adopted, the commission may delegate to the Director of the Arkansas Racing Commission any of the powers or duties vested in or imposed upon the commission by this chapter, and the delegated powers and duties may be exercised by the Director of the Arkansas Racing Commission in the name of the commission.
(4) The Director of the Arkansas Racing Commission shall be custodian of all property held in the name of the commission and shall be the ex officio disbursing agent of all funds available for its use.
(5) The Director of the Arkansas Racing Commission shall furnish bond to the state, with a corporate surety thereon, in the penal sum of twenty-five thousand dollars ($25,000), conditioned that he or she will faithfully perform his or her duties of office and properly account for all funds received and disbursed by him or her as Director of the Arkansas Racing Commission.
(6) Within such limitations as may be provided by appropriations therefor, the Director of the Arkansas Racing Commission may employ such assistants and other personnel as are, in his or her opinion, necessary to properly administer the provisions of this chapter.
Ark. Code Ann. § 23-110-203 Proceedings.
(a)(1) All meetings of the Arkansas Racing Commission shall be public, and it shall keep a complete record of its transactions, findings, and determinations.
(2) The rules may provide for regular meetings and may provide for special meetings at the call of the Chair of the Arkansas Racing Commission or of the Vice Chair of the Arkansas Racing Commission if the vice chair becomes for any reason the acting chair, either at his or her own instance or upon the written request of at least three (3) members.
(3) Meetings shall be held at such place as in each instance may suit the commission's convenience.
(b)(1) A quorum for the transaction of business shall consist of not fewer than three (3) members present at any regular or special meeting, and the affirmative vote of that number shall be necessary for the disposition of any business.
(2) Voting by proxy is prohibited.
Ark. Code Ann. § 23-110-204 Powers and duties.
(a) Subject to the limitations and conditions as provided in this chapter or other applicable law, the Arkansas Racing Commission shall have sole jurisdiction over the business and the sport of horse racing in this state where the racing is permitted for any stake, purse, or reward, and, in exercising its jurisdiction, but without necessarily being limited to the following enumeration, it shall be the function, power, and duty of the commission to:
(1) Grant franchises to conduct horse races;
(2) Approve dates for each racing meet and issue permits therefor;
(3) Issue licenses to:
(A) An apprentice jockey;
(B) An assistant trainer;
(C) An attendant;
(D) A franchise holder's employee;
(E) A horse owner;
(F) A horse trainer;
(G) A horseshoer;
(H) A jockey agent;
(I) A person riding horses on the grounds of the licensed racetrack, including an exercise rider, a jockey, and an outrider;
(J) A stable employee or contractor, including a groom and a hotwalker;
(K) A valet;
(L) A veterinarian;
(M) A veterinarian assistant; and
(N) An authorized agent, a vendor, contractor, or other person employed or involved with the care of horses or the business of horse racing on the grounds of the licensed racetrack;
(4) Establish by rule the license fees, not to exceed one hundred fifty dollars ($150) per applicant, for a license under subdivision (a)(3) of this section;
(5) Collect and deposit into the State Treasury all fees for franchises and licenses for all taxes, other imposts, and all other moneys due the State of Arkansas in relation to horse racing;
(6) Hear and determine all matters properly coming before the commission and grant rehearings thereon; and
(7) Take such other action, not inconsistent with law, as it may deem necessary or desirable to supervise and regulate, and to effectively control in the public interest, horse racing in the State of Arkansas.
(b)(1) The commission shall have full, complete, and sole power and authority to:
(A) Impose fines in an amount not to exceed one hundred thousand dollars ($100,000) per violation of a rule of the commission;
(B) Issue orders;
(C) Order the forfeiture of purse money won by a disqualified horse;
(D) Prescribe conditions under which horse racing shall be conducted by a franchise holder;
(E) Promulgate rules;
(F) Redistribute forfeited purse money; and
(G) Suspend or revoke licenses.
(2) The authority granted to the commission under this subsection shall be exercised in a reasonable manner.
(3) The holder of a franchise or a taxpayer may appeal an action of the commission to the Pulaski County Circuit Court.
(c)(1) The commission shall have no right or power to determine who shall be officers or employees of any franchise holder.
(2)(A) However, the commission may by rule require that all officers, employees, or agents of the franchise holder who are in charge of, or whose duties relate directly to, the running of races and the handling of any funds which may be wagered on any race are to be approved by the commission.
(B) The commission may compel the discharge of any official, employee, or agent of the franchise holder who fails or refuses to comply with the rules or orders of the commission, or who, in the opinion of the commission, is guilty of fraud or dishonesty.
(d) For the purpose of regulating its own procedure and carrying out its functions, powers, and duties, the commission shall have the authority from time to time to make, amend, and enforce all necessary or desirable rules not inconsistent with law.
(e)(1)(A) The commission may require an applicant to be fingerprinted to determine the applicant's suitability to be issued a license as a horse owner, horse trainer, jockey, or jockey agent.
(B) If required by the commission, the fingerprints shall be forwarded by the commission to the Division of Arkansas State Police for statewide criminal and noncriminal background checks.
(C) After completion of the statewide criminal and noncriminal background check, the fingerprints shall be forwarded by the division to the Federal Bureau of Investigation for a national criminal history record check.
(2) The applicant shall sign a release that authorizes the:
(A) Division to forward the applicant's fingerprint card to the Federal Bureau of Investigation for a national criminal history record check; and
(B) Release of the results of the statewide criminal and noncriminal background check and the national criminal history record check to the commission.
(3)(A) Any information received by the commission from the statewide criminal and noncriminal background check and the national criminal history record check of the applicant shall be kept confidential and may be used by the commission only for the purpose of determining the applicant's suitability to be licensed by the commission.
(B) The commission may disclose any information under subdivision (e)(3)(A) of this section to the applicant or the applicant's duly authorized representative.
(4) No statewide criminal and noncriminal background check or national criminal history record check shall be required of an applicant for certain classes of licenses that have been exempted from investigation by rules promulgated by the commission.
(5) The commission shall promulgate rules to implement this subsection.
Ark. Code Ann. § 23-110-205 Hearings.
(a)(1) In the event any franchise holder or person is aggrieved by any action of the Arkansas Racing Commission, he or she shall be entitled to a hearing by the commission.
(2)(A) The hearing shall be held at such place in the State of Arkansas and at such time as the commission may designate.
(B) Notice shall be served on the parties affected by mailing to those parties by registered United States mail the notice of the time and place that the hearing will be held.
(3) In conducting the hearing, the commission shall not be bound by technical rules of evidence.
(4)(A) Any of the parties affected by the hearing may be represented by counsel and shall have the right to introduce evidence.
(B) In its discretion, the commission may likewise be represented by counsel at the hearing, and the counsel shall participate in the conduct of the hearing for and on behalf of the commission.
(b)(1)(A) For purposes of conducting the hearing, the commission shall have the power to administer oaths, issue subpoenas, and compel the attendance and testimony of witnesses.
(B) Any person who has been served with a subpoena to appear and testify issued by the commission in the course of an inquiry or hearing conducted under the provisions of this chapter and who refuses or neglects to appear or testify relative to the hearing as commanded in the subpoena shall be guilty of a violation and upon conviction shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).
(2) In connection with any hearing, the commission or the aggrieved may cause the deposition of witnesses within or without the state to be taken in the manner prescribed by existing statutes for the taking of depositions in this state.
(c) All hearings shall be held before at least three (3) members of the commission, and the concurrence of at least three (3) members of the commission shall be necessary for any finding or order.
(d)(1) At the conclusion of the hearing, the commission shall make its findings to be the basis for the action taken by the commission.
(2) The findings and order shall be subject to review in Pulaski County Circuit Court, from which an appeal may be taken to the Supreme Court.
Ark. Code Ann. § 23-110-301 Horse racing permitted — Limitations.
(a)(1) Horse racing may be conducted in all political subdivisions of the State of Arkansas, in addition to the City of Hot Springs, Garland County, Arkansas, where horse racing has been made lawful by Arkansas Constitution, Amendment 46, but only by the holder of a franchise granted by the Arkansas Racing Commission.
(2) The commission may grant a franchise only to a corporation organized under the laws of this state.
(b)(1) Franchises may not be granted by the commission to individuals, partnerships, associations, trusts, or to any others except corporations as provided in this section.
(2) However, in the event that the limitations contained in subdivision (b)(1) of this section are declared unconstitutional, then the commission may grant franchises to individuals, partnerships, associations, trusts, and corporations.
(c) Wherever the word “corporation” shall appear in this chapter, it shall be deemed to include the enumeration in subdivision (b)(2) of this section in the event of any declaration of unconstitutionality.
(d) The commission may not grant more than one (1) franchise for conducting horse racing meets in a single county.
(e) No franchise or temporary franchise shall be granted whenever the cost of the plant proposed to be constructed, including lands, buildings, facilities, and equipment, shall be less than three million dollars ($3,000,000).
Ark. Code Ann. § 23-110-302 Application — Issuance of temporary franchise — Hearing and appeal.
(a) Any corporation desiring a franchise to conduct horse racing in any county in which a current franchise for horse racing is not held by another shall file its application therefor with the Arkansas Racing Commission and deposit with the commission the sum of five thousand dollars ($5,000) to cover the expenses of publishing legal notices and to pay a pro rata part of the costs of the general election, as provided in this chapter.
(b) The application shall set forth:
(1) The name of the corporation and the address of its principal office;
(2) The names and addresses of all of the corporation's officers, directors, and stockholders;
(3) The name and address of the corporation's agent for service of process;
(4) The corporation's latest financial statements;
(5) The estimated amount of funds which the corporation proposes to spend for the acquisition of a site, the construction thereon of buildings and facilities, and the purchase of equipment for conducting racing meets;
(6) Copies of architectural plans and specifications for the buildings and facilities; and
(7) Such other information and requirements as the commission shall determine as being necessary to enable it to pass upon the application.
(c)(1)(A) Immediately upon the filing of each application, the commission shall:
(i) Investigate the personal background and financial responsibility of the officers, directors, and principal stockholders of the corporation;
(ii) Examine the plans and specifications of the buildings and facilities proposed to be constructed; and
(iii) Take into consideration such other facts and conditions as it shall find necessary or desirable in the premises.
(B) Within ninety (90) days after the date of the filing of any application, the commission shall grant, or refuse to grant, a temporary franchise to the corporation.
(2) However, in all instances the commission shall give the applicant and all others who shall have filed written requests to be heard on the question not less than ten (10) days' notice of the date it proposes to formally consider the application, and all interested parties shall have the right to appear before the commission and be heard. The commission shall make a record of its proceeding at each hearing.
(d)(1) Should the commission refuse to grant a temporary franchise, it shall set forth in writing its reasons for the refusal. A copy of the writing shall immediately be sent to the applicant by registered United States mail to the address named in the application.
(2) Within sixty (60) days after the date of any refusal, the applicant may file with the commission amendments to the application for the purpose of overcoming any of the objections on which the commission based its refusal to grant a temporary franchise. Within thirty (30) days after receipt of any amendments, the commission shall either confirm its original refusal, or it may grant a temporary franchise.
(3) Either within twenty (20) days following the date of original refusal or within twenty (20) days following the date of refusal after the filing of any amendments, the applicant may appeal to Pulaski County Circuit Court. The appeal shall be tried de novo on the record of the hearing before the commission.
(4) An appeal may be taken by the commission or by the applicant from the circuit court to the Supreme Court, which shall likewise be tried de novo.
(5) The mandate of the court shall be filed with the commission.
(e)(1) Should the commission grant a temporary franchise on its own motion or based upon the decision of the court, then the fact of the grant shall be certified by the commission to the Secretary of State, and the five thousand dollars ($5,000) deposited with it under the provisions of subsection (a) of this section shall be paid over to the Secretary of State by the commission.
(2) Should a temporary franchise not be granted under this section, the funds deposited with the commission under subsection (a) of this section shall be refunded to the corporation by the commission.
Ark. Code Ann. § 23-110-303 Approval of electors required.
The Arkansas Racing Commission shall not be authorized to grant, nor shall it grant, a franchise to any corporation to conduct horse racing in any county in this state unless the commission has been authorized to grant the franchise as expressed by the approval of a majority of the qualified electors of the state voting on the proposition at the regular statewide biennial general election, as set forth in this chapter.
Ark. Code Ann. § 23-110-304 Election.
(a)(1) After receipt of the certification provided for in § 23-110-302(e), the Secretary of State shall cause to be published by one (1) insertion in a newspaper of general circulation published in each county of this state, not less than thirty (30) days nor more than sixty (60) days before the next general election, a notice reading substantially as follows:
(2) If there is no such newspaper published in any county, the notice may be published in any newspaper having a general circulation in the county.
(b) Within the time prescribed by law for the certification of other questions to be submitted to a vote of the people at a general election, the Secretary of State shall duly certify to the county boards of election commissioners of the several counties of the state the question as set forth in the notice provided for in subsection (a) of this section.
(c) The county board of election commissioners of each county shall cause to be printed on the general election ballot the following:
(d)(1) The county boards of election commissioners shall canvass the vote and, as in the instance of other statewide measures voted on by the people, certify the results to the Secretary of State who shall forthwith tabulate all returns so received by him or her and, by published notice in a newspaper having a statewide circulation, proclaim the result of the election setting out in the proclamation the total vote for and against the question submitted as provided in subsection (c) of this section.
(2) The result of the election as so proclaimed shall be conclusive unless attacked in the courts within thirty (30) days after the date of publication of the proclamation, and all contests in relation thereto shall be under the general election laws of this state.
(3) The Secretary of State shall file a certified copy of the proclamation with the Arkansas Racing Commission, and the commission shall immediately notify the corporation of the result of the election.
(4) If a majority of the qualified electors of the state voting on the question vote against authorizing the commission to grant the franchise to conduct horse racing in the county, the temporary franchise held by the corporation shall, ipso facto, be null and void as of the final date on which a contest of the results of the election may be commenced, or, in the event of contest, upon the date of final determination of the issue.
(e) By use of the moneys deposited with the Secretary of State under the provisions of § 23-110-302(e), the Secretary of State shall first pay the cost of publication of legal notices required under this section. Any funds which remain from the deposit shall be paid over in equal amounts to the treasurers of the several counties of the state for credit to the General Revenue Fund Account of the State Apportionment Fund.
“NOTICE is hereby given that at the next general election the following question will be placed upon the ballot for the approval or rejection by the qualified electors of the state voting at such general election: “Shall the Arkansas Racing Commission be authorized to grant a franchise to conduct horse racing in
County, Arkansas? “Given under my hand on this
day of
, 20 . Secretary of State of the State of Arkansas”.
Click to view form.
“Shall the Arkansas Racing Commission be authorized to grant a franchise to conduct horse racing in
County, Arkansas? FOR authorizing the Arkansas Racing Commission to grant a franchise to conduct horse racing in
County, Arkansas
AGAINST authorizing the Arkansas Racing Commission to grant a franchise to conduct horse racing in
County, Arkansas
Click to view form.
Ark. Code Ann. § 23-110-305 Construction of racing plant — Issuance of permanent franchise.
(a)(1)(A) If a majority of the qualified electors of the state voting on the question vote for authorizing the Arkansas Racing Commission to grant a franchise to conduct horse racing in the county, the corporation holding a temporary franchise shall, within ninety (90) days following the date of receipt of notification thereof from the commission as provided in § 23-110-304(d), acquire a site and commence the construction of buildings and facilities which it proposes to use in conducting horse racing meets.
(B) Failure of the corporation to acquire a site and commence construction within the ninety-day period shall constitute a forfeit of the temporary franchise.
(C) The commission shall cancel the temporary franchise of any holder of such a franchise, and the cancellation shall constitute a forfeit thereof by the corporation if the:
(i) Holder of a temporary franchise acquires a site and commences construction within the ninety-day period but fails to complete construction and be open for business within one (1) year next following the end of the ninety-day period;
(ii) Construction by the holder of a temporary franchise is not in substantial compliance with the plans and specifications theretofore filed with, and approved by, the commission; or
(iii) Aggregate total of costs of acquisition of a site, construction of buildings and facilities, and purchase of equipment by the holder of a temporary franchise is less than three million dollars ($3,000,000).
(2) However, nothing contained in this section shall be so construed as to prohibit mutual agreement on the part of the commission and the corporation to making such changes in the plans and specifications for construction as may be deemed necessary or desirable, but no changes may be agreed to which will have the effect of reducing the total aggregate cost of plant and equipment below three million dollars ($3,000,000).
(b)(1) Upon completion of any plant, within the time, in the manner, and at the minimum cost as provided in subsection (a) of this section and upon the payment of a franchise fee in the amount of twenty-five thousand dollars ($25,000) to the commission by the holder of the temporary franchise, the commission shall issue its franchise in exchange for the temporary franchise held by the corporation. The corporation may then proceed to conduct horse racing meets in accordance with the provisions of this chapter or other applicable law.
(2) The franchise shall thereafter be effective in the hands of the corporation unless and until terminated by operation of law, or sooner if terminated by the commission based upon the corporation's failure to comply with applicable horse racing laws or by the voluntary forfeiture of the franchise by the franchise holder.
Ark. Code Ann. § 23-110-306 Subsequent referendum elections.
(a) After the elapse of not less than two (2) years next following the date of any election conducted pursuant to § 23-110-304, upon petitions filed with it containing the signatures of qualified electors of the county of not less than fifteen percent (15%) of the total number voting in the election for county clerk of the county at the next preceding general election, together with a sum of money estimated by the county board of election commissioners as sufficient to pay all expenses of the election, the board shall call a special election in accordance with § 7-11-201 et seq. on the proposition of continuing horse racing in the county.
(b)(1) The proposition printed on the ballot shall be “FOR Horse Racing” and “AGAINST Horse Racing”.
(2) By published notice, the board shall proclaim the results of the election and shall also certify the results to the commission.
(3) All contests in relation to the results of the election shall be commenced within twenty (20) days next following the date of publication of notice as given pursuant to this subsection.
(c) If a majority of the qualified electors of the county voting on the question shall disapprove the continuance of horse racing, the franchise held by the corporation shall, ipso facto, be null and void as of the final date on which a contest of the results of the election may be commenced or, in the event of contest, upon the date of final determination of the issue.
Ark. Code Ann. § 23-110-307 Franchise granted prior to July 1, 1957.
(a) Any franchise granted prior to July 1, 1957, to conduct horse racing in this state is validated, and the action of the authority granting the franchise is ratified and confirmed.
(b) Whether or not the franchise has been granted for a definite period of time, the holder of such a franchise shall, upon the payment of an additional franchise fee in the amount of ten thousand dollars ($10,000) and the surrender of the franchise now held by it, be granted by the Arkansas Racing Commission a franchise for horse racing in the county covered by the surrendered franchise. This franchise shall continue in effect so long as the holder thereof shall comply with all applicable laws of this state relating to horse racing or until the rights thereunder shall terminate by operation of law making horse racing unlawful in the area covered by the franchise or until the forfeit of the franchise by the holder thereof.
Ark. Code Ann. § 23-110-308 Employees.
(a)(1) Each franchise holder under this chapter shall require each of its employees to complete a written application for employment. Among other things, the application shall state:
(A) Whether the applicant is a registered voter in Arkansas; and
(B) If the applicant is a registered voter in Arkansas, the date on which the applicant became a registered voter in Arkansas.
(2) Each application shall be signed by the applicant. If the information contained in the application is false, then the applicant shall be guilty of a misdemeanor and upon conviction shall be fined in an amount of not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
(b)(1) At least eighty percent (80%) of the employees of each franchise holder under this chapter shall be registered voters in Arkansas, excluding employees in the franchise holder's pari-mutuel department and the following professional racing officials:
(A) Stewards;
(B) Judges;
(C) Racing secretary;
(D) Starter;
(E) Clerk of scales;
(F) Paddock judge;
(G) Patrol judges; and
(H) Identifier.
(2) At least sixty percent (60%) of the employees in the franchise holder's pari-mutuel department shall be registered voters in Arkansas.
(c)(1) The Arkansas Racing Commission is authorized to examine the applications of all employees of any franchise holder, and if the franchise holder is found by the commission to have fewer than the required number of employees who are registered voters in Arkansas, then the franchise holder shall be allowed forty-eight (48) hours, when so ordered by the commission, to make the necessary adjustments in its employees so as to be in compliance with this section.
(2) In the event the franchise holder fails or refuses to comply with a commission order, then it shall be guilty of a misdemeanor and upon conviction shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
Ark. Code Ann. § 23-110-401 Accordance with license required.
(a) Any franchise holder or any person aiding or abetting in the holding or conducting of any horse racing meet at which horse racing shall be permitted for any stake, purse, or reward, except in accordance with a license duly issued as provided in this subchapter, shall be guilty of a Class A misdemeanor for each such offense.
(b) For the purposes of this subchapter, each day of racing in violation of the provisions of this chapter shall be considered as a separate and distinct offense.
Ark. Code Ann. § 23-110-402 Number of racing days — Sunday racing — Approval of programs.
(a) The total racing days during any calendar year shall not exceed sixty-eight (68).
(b) A franchise holder shall apply for a license to conduct each racing meet and shall specify in the application for a license the racing days desired, which need not be consecutive.
(c)(1) The franchise holder shall not apply for, and the Arkansas Racing Commission shall not approve, racing on Sundays unless the question of Sunday racing shall have been submitted to the electors of the city or town in which racing is conducted or, if racing is not conducted within the corporate limits of a city or town, to the electors of the county in which racing is conducted, at a special or any regular election and a majority of the electors voting on the question shall have approved Sunday racing at such election.
(2) The governing body of the city, town, or county, as the case may be, shall submit the question to the electors when requested by a franchise holder. The election shall be held and conducted under the general election laws of the state except as otherwise provided in this section.
(3) The ordinance shall set forth the ballot question as follows:
(4) Notice of the election shall be given by the clerk of the city, town, or county involved by one (1) publication in a newspaper having general circulation within the city, town, or county involved not less than ten (10) days prior to the election. No other publication or posting of a notice by any other public official shall be required.
(5) The election shall be held no earlier than fifteen (15) days after the date of adoption of the ordinance in which the election is called by the legislative body.
(6) The mayor of the city or town or the county judge of the county, as the case may be, shall proclaim the results of the election by issuing a proclamation and publishing it one (1) time in a newspaper having general circulation within the city, town, or county involved. The results of the election as stated in the proclamation shall be conclusive unless suit is filed in the circuit court in the county within twenty (20) days after the date of the publication of the proclamation.
(7) If Sunday racing is approved, that approval shall continue in effect from year to year thereafter so long as racing at the location involved is authorized by Arkansas law.
(d) On application of the franchise holder, the commission may change the racing days in any license for a racing meet from those originally set forth in the license.
(e)(1) Prior to each racing meet, the franchise holder shall write and submit to the commission for approval the horse racing and wagering programs to be conducted at each racing meet which shall specify the conditions and provisions applicable to the requested racing and wagering programs, and the commission shall approve or disapprove, in whole or in part, the requested programs.
(2) If any portion of a submission is disapproved, the franchise holder may reapply prior to or at any time during the racing meet involved, but only those horse racing programs and wagering programs that are requested by the franchise holder and approved by the commission may be conducted at a racing meet.
“For Sunday Racing
Against Sunday Racing
As authorized by
§ 23-110-402 , the question presented is whether or not thoroughbred horse racing can be held on Sundays in
(city, town, or county). Vote for or against Sunday racing by marking the appropriate box above.”
Click to view form.
Ark. Code Ann. § 23-110-403 Application for license to conduct meet — Issuance.
(a) Before any franchise holder shall conduct a racing meet in the county in which it holds a franchise, it shall file with the Arkansas Racing Commission an application to hold the meet and shall file the bond required by this chapter.
(b)(1) Each application shall be filed with the commission at least ninety (90) days prior to the date upon which it is desired to begin the racing meet.
(2) The application shall specify the dates on which it is intended or desired to conduct or hold the meet and further information as the commission may prescribe.
(3)(A) With the application there shall be delivered to the commission a certified check or bank draft payable to the order of the commission for the full amount of the license fee for each day of the racing meet.
(B)(i) The license fee required to be paid by the franchise holder under the provisions of this section shall be computed at the rate of five hundred dollars ($500) per day.
(ii) The aggregate amount of the fee shall be based upon the total number of days which it is proposed that racing will be conducted at such a meet.
(C) The license fee imposed pursuant to this subdivision (b)(3) shall be in lieu of all other license or occupation fees or taxes which otherwise would be due by the franchise holder to the State of Arkansas or to any of its political subdivisions.
(c) Whenever mutually agreeable to the commission and the franchise holder, the commission may allot racing dates other than those requested in the application.
(d) Immediately following the allotting of any racing dates and the issuance of a license to hold a racing meet, the commission shall notify the franchise holder of the dates allotted. This notice shall be in writing and sent by registered United States mail to the franchise holder, and each notice and license shall be mailed by the commission at least sixty (60) days before the date fixed for the beginning of the racing meet.
(e)(1) Each license shall specify:
(A) The name of the franchise holder;
(B) The dates on which the racing meet shall be held or conducted;
(C) The location of the place, track, or enclosure at which such racing meet is to be conducted; and
(D) The amount of the license fee paid by the franchise holder.
(2) No license shall be transferable, nor shall it apply to any place, track, or enclosure other than the one specified in the license.
(f)(1) If the commission refuses an application for a license, it shall notify the franchise holder. This notice must be in writing and sent by registered United States mail to the franchise holder and shall be mailed by the commission at least sixty (60) days before the date fixed in the application for the beginning of the racing meet.
(2) In each instance the notice shall contain the reasons for refusal of the application.
(3) No application shall be refused until after the franchise holder has been granted a hearing by the commission.
Ark. Code Ann. § 23-110-405 Wagering — Penalty for improper wagering.
(a)(1) Any franchise holder conducting a horse racing meet may provide a place or places in the race meeting grounds or enclosure at which it may conduct and supervise the pari-mutuel or certificate system of wagering.
(2) If conducted under the provisions of this chapter, the pari-mutuel or certificate method of wagering shall not under any circumstances be held or construed to be unlawful, all other laws or parts of laws of the State of Arkansas to the contrary notwithstanding.
(b)(1) With the prior approval of the Arkansas Racing Commission and consistent with applicable federal law, a franchise holder may enter into agreements and arrangements with other parties pursuant to which:
(A) Its patrons may wager on races run at other race tracks that are shown live or in any other manner approved by the commission, by television, or otherwise, at locations on the grounds at the Arkansas race track at any time or times during the calendar year; and
(B) Its races are shown live or in any other manner approved by the commission at other race tracks and locations.
(2) Such agreements and arrangements shall specify all financial, wagering, distribution, and other details that shall govern. To that end, the provisions of §§ 23-110-402 and 23-110-407 and any other inconsistent provisions shall not be applicable to such agreements and arrangements.
(3)(A) For all races simulcast to the grounds of the franchise holder's Arkansas race track from other race tracks and races conducted in the past and rebroadcast by electronic means and shown on a delayed or replayed basis on the grounds of the franchise holder's Arkansas race track under subdivision (b)(1) of this section, the franchise holder shall withhold and pay to the commission as a privilege tax for the use and benefit of the State of Arkansas one percent (1%) of all moneys wagered on the races on the grounds of the franchise holder's Arkansas race track.
(B) The difference between the two percent (2%) rate being withheld and so paid by the franchise holder to the State of Arkansas on wagers on the races described in subdivision (b)(3)(A) of this section under rules of the commission in effect prior to the enactment of this subdivision (b)(3) and the one percent (1%) rate established in subdivision (b)(3)(A) of this section shall be withheld by the franchise holder from wagers on such races and set aside by the franchise holder in a separate account to be used only for purses and construction, for debt service on money borrowed by the franchise holder for construction, or for promotions to encourage patronage and tourism, in accordance with the provisions of § 23-110-407(a)(3).
(c) No franchise holder shall permit any person under eighteen (18) years of age to be a patron of the pari-mutuel or certificate system of wagering conducted or supervised by it.
(d)(1)(A) However, nothing contained in this section shall be construed to permit the pari-mutuel or certificate method of wagering upon any race track unless the track is licensed as provided by this chapter.
(B) It is declared to be unlawful for any franchise holder to permit, conduct, or supervise upon any race track any pari-mutuel or certificate method of wagering except in accordance with the provisions of this chapter.
(2)(A) There shall be no wagering on the results of any races except under the pari-mutuel or certificate method of wagering as provided for in this section, and then only by the installation and use of equipment approved by the commission.
(B) Any franchise holder using or permitting wagering or any person wagering under any other method at a licensed race track shall be guilty of a Class D felony.
(e)(1) With the prior approval of the commission and pursuant to rules adopted by the commission, a franchise holder's patrons with money on deposit in an account with the franchise holder may place wagers by communication through telephone or other mobile device or through other electronic means on races conducted at the franchise holder's race track facility and horse races or greyhound races at other racetracks, whether or not the patron is located on the grounds of the franchise holder's race track facility when placing the wager.
(2) Wagers accepted by the franchise holder under this subsection shall be treated for all purposes under this chapter as a wager made by the patron on the grounds of the franchise holder's race track facility.
Ark. Code Ann. § 23-110-406 Disposition of wagering money — Payment to winning bettors required — Exceptions.
(a) Excepting only the moneys retained for the use and benefit of the franchise holder, the amounts paid to the Arkansas Racing Commission for the use and benefit of the State of Arkansas, the amount paid to the commission for deposit into the Arkansas Racing Commission Purse and Awards Fund, and the amount paid to a city, town, or county as provided in this subchapter, all moneys received by the franchise holder from wagers pursuant to this subchapter shall be paid over to bettors holding winning pari-mutuel tickets in accordance with the provisions and at the times specified in the various race programs written by the franchise holder for the racing meet, as their respective interests may appear, upon presentation of those tickets.
(b) However, all winning pari-mutuel tickets not presented to the franchise holder for redemption on or before the one hundred eightieth day next following the last racing day of each racing meet hereafter held shall be void. Of the moneys represented by void pari-mutuel tickets, the franchise holder shall forthwith distribute the proceeds as follows:
(1) One-third (1/3) of the amount thereof shall be retained by the franchise holder for its own use and benefit;
(2) One-third (1/3) of the amount thereof shall be paid to the commission for deposit in the State Treasury as general revenues; and
(3) One-third (1/3) of the amount thereof shall be paid to the treasurer of the county in which the racing track is located for credit to the general fund of the county.
Ark. Code Ann. § 23-110-407 Disposition of wagering money — Portion for franchise holder.
(a)(1) At the racing meet held in calendar year 1989 and at the racing meet held in each calendar year thereafter, the franchise holder shall withhold not more than seventeen percent (17%) and not less than five and one-half percent (5.5%) of all moneys wagered on races in which the wagerer is required to select one (1) horse and not more than twenty-one percent (21%) and not less than five and one-half percent (5.5%) of all moneys wagered on races in which the wagerer is required to select more than one (1) horse. Within those limits, the exact amounts to be withheld shall be specified in the wagering program requested by the franchise holder and approved by the Arkansas Racing Commission as specified in § 23-110-402.
(2) From the amounts withheld pursuant to the provisions of subdivision (a)(1) of this section, the franchise holder shall pay the following:
(A)(i) At all racing meets conducted in calendar years 1989 — 2001, an amount equal to two and one-half percent (2.5%) of all moneys wagered on all races shall be paid to the commission as a privilege tax for the use and benefit of the State of Arkansas.
(ii) At all racing meets conducted in calendar year 2002 and in each calendar year thereafter, an amount equal to one percent (1%) of all moneys wagered on all races shall be paid to the commission as a privilege tax for the use and benefit of the State of Arkansas; and
(B)(i) In the case of all racing meets for thoroughbred horses, an amount equal to one-half of one percent (0.5%) of all moneys wagered shall be paid to the commission for deposit into the Arkansas Racing Commission Purse and Awards Fund to be used for purse supplements, breeders' awards, owners' awards, and stallion awards as hereinafter specified.
(ii) The number of Arkansas-bred races shall be a matter for negotiation between the franchise holder and the Arkansas Thoroughbred Breeders and Horsemen's Association.
(3) The remainder of the amounts withheld pursuant to the provisions of subdivision (a)(1) of this section shall be retained by the franchise holder for use as follows:
(A)(i) For all racing meets:
(a) In calendar years 1989 — 2001, three percent (3%) of all moneys wagered on races in which the wagerer is required to select one (1) horse, and two percent (2%) of all moneys wagered on races where the wagerer is required to select more than one (1) horse, i.e., the purse, construction, and patronage and tourism promotion moneys; and
(b) In calendar year 2002 and in each calendar year thereafter, four and one-half percent (4.5%) of all moneys wagered on races in which the wagerer is required to select one (1) horse, and three and one-half percent (3.5%) of all moneys wagered on races in which the wagerer is required to select more than one (1) horse, i.e., the purse, construction, and patronage and tourism promotion moneys, shall be set aside by the franchise holder in a separate account to be used only for purses and construction, for debt service on money borrowed by the franchise holder for construction, or for promotions to encourage patronage and tourism.
(ii)(a) As used in this section, the term “construction”:
(1) Shall include all items and expenditures incurred in keeping the overall racing facility in the best possible condition for the patrons, horsemen, and franchise holder, including, without limitation, land acquisition, provided that the franchise holder submits plans for utilizing the acquired land for an approved purpose within five (5) years of the acquisition, new construction with related equipment, and reconstruction, renovation, reconditioning, and repairing of facilities with related equipment;
(2) Shall not include ordinary or routine maintenance of the overall racing facility and shall not include the construction or improvement of areas of the racing facility not generally accessible by, or used for the benefit of, either the horsemen or patrons, or both; and
(3) Shall not apply to office furniture, office telephones, or other office equipment primarily devoted to the use of the franchise holder and providing little or no benefit to either horsemen or patrons, or both.
(b) The franchise holder may be reimbursed only for construction and patronage and tourism promotion expenditures from the purse, construction, and patronage and tourism promotion fund after submitting a claim that itemizes each expenditure listing the specific expenditure and the payee of the expenditure and stating in specific terms with respect to construction expenditures how the expenditure jointly benefits the patrons, horsemen, and franchise holder.
(iii)(a) The commission shall have jurisdiction and shall seek the assistance of the Department of Finance and Administration to check and verify compliance by the franchise holder with the provisions of this subdivision (a)(3). The commission shall make periodic determinations as to compliance under such rules as the commission shall adopt.
(b) The franchise holder must deliver to the department any documents reasonably requested to check and verify compliance with this subdivision (a)(3), within thirty (30) days of receiving a written request for the documents. If the department does not receive the requested documents within the time period provided, the Secretary of the Department of Finance and Administration shall notify the commission, and no reimbursement shall be approved from the fund until the documents are delivered.
(c) In the case of construction and patronage and tourism promotion, the commission may use a multiyear approach based on a multiyear program being undertaken by the franchise holder so that accountability for expenditures may be based on expenditures made during the entire multiyear period out of the purse, construction, and patronage and tourism promotion moneys derived during the multiyear period, provided that the multiyear period shall not exceed five (5) years, unless the commission makes a specific determination that a longer period is necessary to finance long-term construction projects for the joint benefit of patrons, horsemen, and the franchise holder.
(d) The franchise holder may seek prior approval from the commission for expenditures. The application for the approval must contain the information required by subdivision (a)(3)(A)(ii)(b) of this section. The initial approval will be subject to a final approval by the commission that the expenditures were made for the approved purposes in compliance with the requirements of this subdivision (a)(3), and the commission shall seek assistance from the department to verify that the expenditures were made for the approved purposes.
(e) If there is a final determination that any of the purse, construction, and patronage and tourism promotion moneys have not been used for the purposes specified in this subdivision (a)(3), the franchise holder shall pay the amount equal to any moneys used for an unauthorized purpose to the commission for the use and benefit of the State of Arkansas.
(iv)(a) The purse, construction, and patronage and tourism promotion moneys shall not be subject to the provisions of any contract or agreement between the franchise holder and any organization representing horsemen. To that end, any contractual obligations for the use of moneys for purses shall not apply to any expenditures for construction or patronage and tourism promotion out of the purse, construction, and patronage and tourism promotion moneys.
(b) Any expenditures for purses out of the purse, construction, and patronage and tourism promotion moneys shall be in addition to contractual purse obligations affecting moneys other than the purse, construction, and patronage and tourism promotion moneys.
(c) The franchise holder shall determine the amount of the purse, construction, and patronage and tourism promotion moneys to be used for the authorized purposes, except that at least one-half (½) of the purse, construction, and patronage and tourism promotion moneys must be used for purses;
(v) If the amount of approved expenditures exceeds the balance of the purse, construction, and patronage and tourism promotion fund, the excess amount will remain payable to the franchise holder out of the purse, construction, and patronage and tourism promotion fund. However, with respect to expenditures incurred by the franchise holder on or after January 1, 2001, interest shall not accrue on the deficit balance, unless the interest is payable to an unrelated third-party lender with respect to indebtedness directly incurred to finance construction expenditures as contemplated by this subdivision (a)(3);
(B) The remainder of the amounts withheld pursuant to the provisions of subdivision (a)(1) of this section shall be retained by the franchise holder for its own use and benefit; and
(C) One percent (1%) of the moneys set aside by the franchise holder for purses from the moneys retained by it pursuant to the provisions of subdivision (a)(3) of this section, including that portion of the purse, construction, and patronage and tourism promotion moneys actually used for purses, shall be paid from the moneys set aside for purses to the Arkansas Horsemen's Benevolent and Protective Association to be used for its benevolent purposes. The payment shall be made by the franchise holder at the conclusion of each racing meet.
(b) All payments to the commission under subdivision (a)(2)(B) of this section and all payments to a city or town and a county shall be made by the franchise holder at the conclusion of the racing meet involved. Such payments to a city or town and a county shall be used by the city, town, or county for such lawful purposes as the city, town, or county shall determine. All payments due the State of Arkansas under subdivision (a)(2)(A) of this section shall be paid to the commission daily.
Ark. Code Ann. § 23-110-409 Disposition of wagering money — Arkansas Racing Commission Purse and Awards Fund.
(a) The Arkansas Racing Commission Purse and Awards Fund shall be deposited by the Arkansas Racing Commission in such banks as the commission shall determine.
(b)(1) In order to promote and encourage the development of thoroughbred horse breeding in Arkansas with its attendant economic benefits to the state and its citizens, moneys in the fund are classified as special revenues and shall be disbursed by the commission for purse supplements and breeders' awards in accordance with a written program prepared and presented to it by the Arkansas Thoroughbred Breeders and Horsemen's Association.
(2) Breeders' awards may include awards to owners of registered Arkansas-bred thoroughbred horses, owners of registered Arkansas thoroughbred broodmares, and owners of registered Arkansas thoroughbred stallions.
(3) Registered Arkansas-bred thoroughbred horses, registered Arkansas thoroughbred broodmare, registered Arkansas thoroughbred stallion, foal registration, broodmare registration and stallion registration, eligibility to participate in the fund, and eligibility to participate in races that are restricted to registered Arkansas-bred thoroughbred horses shall be determined and made in accordance with registration rules, including reasonable time deadlines and fee schedules, adopted by the Arkansas Thoroughbred Breeders’ and Horsemen's Association and approved by the commission.
(c) The franchise holder shall be solely responsible for writing the various races for each racing meet.
Ark. Code Ann. § 23-110-410 Disposition of wagering money — Breaks.
(a)(1) Breaks shall be computed on the basis of ten cents (10¢) on the dollar, and the odd cents or breaks are classified as special thoroughbred horse racing fees to be deposited and used as provided in this section.
(2) Provided, in the event of a minus pool, the Arkansas Racing Commission shall have the authority to establish the minimum payout on winning wagers.
(b) During the first racing meet in any calendar year, the franchise holder shall withhold and pay the breaks to the following recipients for the purposes specified in this subsection:
(1) Forty-eight and twenty-five hundredths percent (48.25%) of the breaks shall be paid to the city or town in which the racing meet is conducted, or, if the racing meet is not conducted within the corporate limits of a city or town, then forty-eight and twenty-five hundredths percent (48.25%) of the breaks shall be paid to the county in which the racing meet is conducted;
(2) Eleven and seventy-five hundredths percent (11.75%) of the breaks shall be paid to the county in which the racing meet is conducted, whether or not the racing meet is conducted within the corporate limits of a city or town in the county; and
(3) The remaining forty percent (40%) of the breaks shall be withheld and retained by the franchise holder for its own use and benefit.
(c) During the second and any subsequent racing meet in any calendar year, the franchise holder shall withhold and pay the breaks to the following recipients for the purposes specified in this subsection:
(1) Twenty-four and one hundred twenty-five thousandths percent (24.125%) of the breaks shall be paid to the city or town in which any racing meet is conducted, or, if the racing meet is not conducted within the corporate limits of a city or town, then twenty-four and one hundred twenty-five thousandths percent (24.125%) of the breaks shall be paid to the county in which the racing meet is conducted;
(2) Five and eight hundred seventy-five thousandths percent (5.875%) of the breaks shall be paid to the county in which the racing meet is conducted, whether or not the racing meet is conducted within the corporate limits of a city or town in the county;
(3) Thirty percent (30%) of the breaks shall be paid to the State of Arkansas; and
(4) The remaining forty percent (40%) of the breaks shall be withheld and retained by the franchise holder for its own use and benefit.
Ark. Code Ann. § 23-110-411 Admission tax.
(a) Each franchise holder authorized to conduct a race meet under this chapter shall pay to the Arkansas Racing Commission for the use and benefit of the State of Arkansas either ten percent (10%) of all moneys received each day from admissions paid by persons attending the races at the meeting or the sum of ten cents (10¢) on each and every paid admission, whichever sum is the greater. All payments provided in this section shall be made each day of any and every race meeting.
(b)(1) The issuance of all tax-free passes shall be by the franchise holder or its employees or agents. The commission shall have no authority over the issuance or distribution of such passes.
(2) It shall be unlawful for any person, corporation, firm, partnership, or any other entity to sell or offer for sale, for any consideration, any tax-free pass issued by the commission for general admission to the racing facility of any franchise holder.
(3) Any person, corporation, firm, partnership, or other entity that sells or offers for sale tax-free passes shall be guilty of a Class B misdemeanor upon conviction for each such offense.
Ark. Code Ann. § 23-110-412 Record keeping by franchise holder — Audit.
(a) Every franchise holder conducting race meets under this chapter shall keep its books and records so as to clearly show the true number of admissions, the total amount of money contributed to each pari-mutuel pool on each race separately, and the amount of money received daily from admission fees.
(b) Within thirty (30) days after the conclusion of every race meeting, the franchise holder shall submit to the Arkansas Racing Commission a complete audit of receipts and admissions.
(c) Each franchise holder conducting a racing meet under the provisions of this chapter shall keep its books and records in such manner as to clearly show the total amount of moneys wagered on each race held or conducted at each meet and the disposition of those moneys.
Ark. Code Ann. § 23-110-413 Access to meets, books, records, etc.
(a) The Arkansas Racing Commission shall at all times have access to any portion of the space or enclosure where a race meet is held, including the space or enclosure where the pari-mutuel or certificate system of wagering is conducted or supervised at any racing meet, for the purpose of ascertaining whether or not the franchise holder is retaining only the commission provided in this chapter.
(b) The commission shall have full and free access to the books, records, machines, and papers pertaining to pari-mutuel or certificate method of wagering, and admission tickets.
(c) The commission may also at any time investigate and ascertain whether or not any of the provisions of this chapter or the rules of the commission are being violated at the race track or enclosure.
Ark. Code Ann. § 23-110-414 Franchise holder required to give bond.
Every franchise holder to which a license may be granted under this chapter at its own cost and expense shall, before the license is delivered, give a bond in the penal sum of fifty thousand dollars ($50,000), payable to the Arkansas Racing Commission, with a surety to be approved by the commission, conditioned to faithfully make the payments to the commission provided for in this chapter and to keep its books and records and make reports herein provided and to conduct its race meets in conformity with the provisions of this chapter.
Ark. Code Ann. § 23-110-415 Failure to pay tax.
(a) Any franchise holder failing or refusing to pay the amount found to be due the Arkansas Racing Commission from any tax provided for or imposed by this chapter shall be guilty of a violation and upon conviction shall be punished by a fine of not more than five thousand dollars ($5,000), in addition to the amount due from the franchise holder as provided in this chapter.
(b) All fines paid into any court of this state by a franchise holder found guilty of violating this section shall be paid over by the clerk of the court to the commission within ten (10) days after it has been paid to the clerk by the franchise holder.
Source: Public.Resource.Org / UniCourt, Official Code of Arkansas Annotated, Release 78 (2020) (unicourt.github.io/cic-code-ar)URL: https://unicourt.github.io/cic-code-ar/transforms/ar/ocar/r78/gov.ar.code.title.23.htmlFetched: 11/8/2026