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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 3 - Administration Generally
§ 26-18-301. Duties of director
Universal Citation:
AR Code § 26-18-301 (2017)
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- (a) The director shall:
- (1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules and regulations;
- (2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;
- (3) Assess and collect any state tax; and
- (4) Administer and enforce all state tax laws.
- (b) The director shall make available at cost to the general public all rules and regulations promulgated by the director.
- (c) The director shall provide forms, schedules, and returns for all state tax laws.
- (d) The director may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.
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