Arkansas § 26-73-105 Collection of taxes

Arkansas Statutes

§ 26-73-105 — Collection of taxes

Arkansas § 26-73-105

Title26

This text of Arkansas § 26-73-105 (Collection of taxes) 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. § 26-73-105 (2026).

Text

(a)The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes.

(b)The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.

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(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes. (b) The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.