The Secretary of the Department of Finance and Administration may promulgate reasonable rules to implement the enforcement, administration, and collection of a local sales and use tax authorized in this chapter.
Ark. Code Ann. § 26-82-119
Rules
Known as the Local Sales and Use Tax Economic Development Project Funding Act
The act spans §§ 26-82-101 to 26-82-119 (19 sections).
Acts 2011, No. 828, § 1; 2013, No. 1135, § 24; 2019, No. 910, § 4483.
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.