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2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 26-53-103. Administration of subchapter

AR Code ยง 26-53-103 (2016) What's This?

(a) The administration of this subchapter is vested in and shall be exercised by the Director of the Department of Finance and Administration.

(b) The administration cost of this subchapter shall not exceed three percent (3%) of the actual revenues collected.

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