§ 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 […]
§ 26-21-113. 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.
§ 26-18-1006. Authority to promulgate rules
The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.
§ 26-19-102. Applicability of Arkansas Tax Procedure Act
The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.
§ 26-19-103. Authority of Secretary of the Department of Finance and Administration
The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be construed to require the secretary to contract for such services or implement a system […]
§ 26-19-104. Effective dates
The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § […]
§ 26-19-108. Rules
The Secretary of the Department of Finance and Administration is authorized to adopt rules which he or she deems necessary to implement and enforce the provisions of this chapter.
§ 26-20-101. Title
This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.
§ 26-20-102. Definitions
As used in this chapter: (1) “Agreement” means the Streamlined Sales and Use Tax Agreement; (2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax […]
§ 26-20-103. Legislative finding
The Eighty-Third 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.