§ 26-21-113. Promulgation of rules
The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.
§ 26-21-114. Governing board
For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows: (1) One (1) member appointed by the President Pro Tempore of the Senate; (2) One (1) member appointed by the Speaker of the House of Representatives; (3) One (1) member appointed by […]
§ 26-21-102. Legislative findings and intent
The Eighty-Fifth General Assembly finds that this state should enter into an agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
§ 26-18-707. Extension of comity
The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.
§ 26-21-103. Definitions
As used in this chapter: (1) “Agent” means a person appointed by a seller to represent the seller before the State of Arkansas and the other states in the agreement; (2) “Agreement” means the multistate agreement to simplify and modernize sales and use tax administration known as the “Streamlined Sales and Use Tax Agreement”; (3) […]
§ 26-18-801. Title
This subchapter may be cited as the “Taxpayer Bill of Rights”.
§ 26-21-104. Seller registration
(c) When registering, a seller may select one (1) of the following models:
§ 26-18-805. Basis for evaluation of employees
The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.
§ 26-21-105. Taxing jurisdictions
The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.
§ 26-18-810. Disclosure or use of information by preparers of returns
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).