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26-18-301. Duties of secretary.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-301. Duties of secretary.
(a) The Secretary of the Department of Finance and Administration shall:
(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules;
(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;
(3) Assess and collect any state tax; and
(4) Administer and enforce all state tax laws.
(b) The secretary shall make available at cost to the general public all rules promulgated by the secretary.
(c) The secretary shall provide forms, schedules, and returns for all state tax laws.
(d) The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-301
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-301
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e6ff48d40ecc42b490f6e97bb541a94d13b1d55645315f5a1e4a5e816b11d0a8
Source location: content.xml paragraph 1680
Stored source content
26-18-301. Duties of secretary.
(a) The Secretary of the Department of Finance and Administration shall:
(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules;
(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;
(3) Assess and collect any state tax; and
(4) Administer and enforce all state tax laws.
(b) The secretary shall make available at cost to the general public all rules promulgated by the secretary.
(c) The secretary shall provide forms, schedules, and returns for all state tax laws.
(d) The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.
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