§ 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.