Arkansas Statutes
§ 26-57-1605 — Administration - Rules
Arkansas·Title 26
(a)(1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(2)The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees.
(b)The Secretary of the Department of Finance and Administration shall adopt rules to implement and administer this subchapter.
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Legislative History
Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
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 revenues