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26-75-409. Administration, etc.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-75-409. Administration, etc.
(a)(1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.
(2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax.
(b) When notified that any tax levied under this subchapter has expired or has been abolished, the secretary shall cease to collect the tax as provided in this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-75-409
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:26-75-409
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 991f6e2f24fb4ebd578aed83de513c012f03d150a5bef30da348dfb6a1ce6264
Source location: content.xml paragraph 34739
Stored source content
26-75-409. Administration, etc.
(a)(1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.
(2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax.
(b) When notified that any tax levied under this subchapter has expired or has been abolished, the secretary shall cease to collect the tax as provided in this subchapter.
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