Arkansas § 26-75-409 Administration, etc

Arkansas Statutes

§ 26-75-409 — Administration, etc

Arkansas § 26-75-409

Title26

This text of Arkansas § 26-75-409 (Administration, etc) 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. § 26-75-409 (2026).

Text

(a)(1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.

(2)The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax.

(b)When notified that any tax levied under this subchapter has expired or has been abolished, the secretary shall cease to collect the tax as provided in this subchapter.

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(a) (1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax. (2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax. (b) When notified that any tax levied under this subchapter has expired or has been abolished, the secretary shall cease to collect the tax as provided in this subchapter.