SB441 - Technical Corrections to Arkansas Tax Code

• Amends Arkansas Code § 26-35-601(b) to change criminal offense language from "misdemeanor" to "violation" to conform with Arkansas Criminal Code style.

• Repeals Arkansas Code § 26-51-207 (income tax surcharge) as an expired provision that applied only to tax years 2003 and 2004.

• Removes obsolete references to city courts and the July 16, 2003 deadline in definitions of "claimant agency" related to state tax refund setoffs.

• Updates gender-neutral terminology throughout the tax code, replacing references to "husband or wife" with "spouse" and "qualifying widow or widower" with "surviving spouse."

• Repeals duplicative and obsolete provisions including Title 26 Chapter 55 Subchapter 8 (unlicensed out-of-state trucks) and Subchapter 13 (motor fuel refunds for fire departments), which were dual-codified elsewhere.