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26-53-303. Waiver of collection and enforcement of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-303. Waiver of collection and enforcement of taxes.
(a) The Secretary of the Department of Finance and Administration, in negotiating agreements, is authorized by way of compromise to waive the collection and enforcement of taxes on sales to residents of Arkansas made in another state and delivered into Arkansas when the sales were made prior to the effective date of any agreement negotiated.
(b) However, the secretary in any case shall not be authorized to waive payment and enforcement of the tax in another state unless the tax department of the other state waives collection, payment, and enforcement of their tax in this state in the same manner as the tax payment is waived by this state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-303
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:26-53-303
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 083d7ca111afb2767cc823f5e9fc6734db5649d442a39282b563f5459f4fc2f7
Source location: content.xml paragraph 22326
Stored source content
26-53-303. Waiver of collection and enforcement of taxes.
(a) The Secretary of the Department of Finance and Administration, in negotiating agreements, is authorized by way of compromise to waive the collection and enforcement of taxes on sales to residents of Arkansas made in another state and delivered into Arkansas when the sales were made prior to the effective date of any agreement negotiated.
(b) However, the secretary in any case shall not be authorized to waive payment and enforcement of the tax in another state unless the tax department of the other state waives collection, payment, and enforcement of their tax in this state in the same manner as the tax payment is waived by this state.
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