The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Ark. Code § 26-65-105
The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Ark. Code § 26-65-105