Arkansas Statutes
§ 26-73-105 — Collection of taxes
Arkansas·Title 26
(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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Related
Opinion No.
(Arkansas Attorney General Reports, 2003)
Legislative History
Amended by Act 2019, No. 910,§ 4361, eff. 7/1/2019. Acts 1977, No. 942, §§ 5, 8; A.S.A. 1947, §§ 17-2004, 17-2007; Acts 2007, No. 181, § 40.
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