26-53-301. Authority of secretary to negotiate enforcement agreements with other states.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-53-301. Authority of secretary to negotiate enforcement agreements with other states.

26-53-301. Authority of secretary to negotiate enforcement agreements with other states. (a) When in the judgment of the Secretary of the Department of Finance and Administration it is necessary in order to secure the collection of any tax, penalties, or interest due or to become due under this subchapter, the secretary may negotiate agreements with the tax departments of other states in respect to the collecting, reporting, payment, and enforcement of tax on sales of tangible personal property, specified digital products, a digital code, or taxable services to residents of Arkansas by a retailer maintaining a place of business in the other state. (b) In consideration of the agreement, the secretary may make similar agreements for the collecting, reporting, payment, and enforcement of tax as imposed by the other states on sales of tangible personal property, specified digital products, a digital code, or taxable services to residents of other states by retailers maintaining places of business in Arkansas.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-301

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.