Arkansas Statutes
§ 26-53-105 — Sales and Use Tax Section
Arkansas § 26-53-105
JurisdictionArkansas
Title26
This text of Arkansas § 26-53-105 (Sales and Use Tax Section) 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. § 26-53-105 (2026).
Text
The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.
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Legislative History
Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019. Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-53-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-53-105.