Arkansas § 26-5-107 Interstate audit procedures

Arkansas Statutes

§ 26-5-107 — Interstate audit procedures

Arkansas § 26-5-107

Title26

This text of Arkansas § 26-5-107 (Interstate audit procedures) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-5-107 (2026).

Text

The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101 , pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing.

Free access — add to your briefcase to read the full text and ask questions with AI

The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101 , pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing.