Browse Arkansas Code titles and sections
26-63-104. Administration.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-63-104. Administration.
(a) The Secretary of the Department of Finance and Administration shall administer this chapter.
(b) The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.
(c) Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., applies to this chapter if it is applicable.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-63-104
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:26-63-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 97ffb722a1a5417acd77868d895eeb988f4810b07653e516ed8ff1480f957583
Source location: content.xml paragraph 31372
Stored source content
26-63-104. Administration.
(a) The Secretary of the Department of Finance and Administration shall administer this chapter.
(b) The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.
(c) Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., applies to this chapter if it is applicable.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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. The source passage cites 26-52-101. This identifies an authority to review, not proof of applicability.