Section 26-51-2303 - Administration(a) This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.(b) The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she deems necessary to administer this subchapter.Amended by Act 2019, No. 315,§ 2985, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 3798, eff. 7/1/2019. Acts 2010, No. 265, § 37; 2010, No. 294, § 37.