The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this subchapter to implement the enforcement, administration, and collection of the taxes authorized in this subchapter.
Ark. Code Ann. § 26-75-314
Rules
Acts 1975, No. 990, § 9; A.S.A. 1947, § 19-4521; Acts 2019, No. 315, § 3069; 2019, No. 910, § 4445.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.