Arkansas Statutes
§ 26-63-104 — Administration
Arkansas·Title 26
(a)The Secretary of the Department of Finance and Administration shall administer this chapter.
(b)The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.
(c)Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., applies to this chapter if it is applicable.
Free access — add to your briefcase to read the full text and ask questions with AI
Arkansas § 26-63-104 (Administration) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Act 2019, No. 315,§ 3059, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4351, eff. 7/1/2019. Acts 2007, No. 182, § 1.
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