There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration Of State Taxes
Chapter 19 - Electronic Funds
§ 26-19-103 - Authority of Director.
26-19-103. Authority of Director.The Director 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 director to contract for such services or implement a system for payment of any taxes by electronic funds transfer if the director determines that it is fiscally unsound or administratively burdensome to do so.
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