2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 63 - Arkansas Special Excise Taxes
Subchapter 1 - General Provisions
§ 26-63-104 - Administration -- Rules and regulations.
(a) The Director of the Department of Finance and Administration shall administer this chapter.
(b) The director shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.
(c) Except as otherwise provided in this chapter, any law, rule, or regulation relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, ยง 26-52-101 et seq., applies to this chapter if it is applicable.
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