Statutes, codes, and regulations
Arkansas Code of 1987
Title 26 - TAXATIONSubtitle 5 - STATE TAXESChapter 53 - COMPENSATING OR USE TAXES
Subchapter 1 - ARKANSAS COMPENSATING TAX ACT OF 1949
Section 26-53-105 - Sales and Use Tax Section

Ark. Code § 26-53-105

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Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-53-105 - Sales and Use Tax Section

The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.

Ark. Code § 26-53-105

Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019.
Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.