Arkansas § 26-73-102 Definitions

Arkansas Statutes

§ 26-73-102 — Definitions

Arkansas § 26-73-102

Title26

This text of Arkansas § 26-73-102 (Definitions) 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. § 26-73-102 (2026).

Text

As used in this subchapter:

(1)"Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1;

(2)"County" means each of the counties of this state;

(3)"Local government" means a city or county;

(4)"Municipality" and "city" mean any city of the first class, city of the second class, or incorporated town in this state; and (5) "Secretary" means the Secretary of the Department of Finance and Administration in the exercise of those powers, functions, and duties formerly vested in the Commissioner of Revenues of the State of Arkansas which were merged into the Department of Finance and Administration under the provisions of § 25-8-101 et seq., or any of his or her authorized agents.

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As used in this subchapter: (1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1; (2) "County" means each of the counties of this state; (3) "Local government" means a city or county; (4) "Municipality" and "city" mean any city of the first class, city of the second class, or incorporated town in this state; and (5) "Secretary" means the Secretary of the Department of Finance and Administration in the exercise of those powers, functions, and duties formerly vested in the Commissioner of Revenues of the State of Arkansas which were merged into the Department of Finance and Administration under the provisions of § 25-8-101 et seq., or any of his or her authorized agents.