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2019 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 20 - Uniform Sales and Use Tax Administration Act
§ 26-20-105. Relationship to State Law
Universal Citation:
AR Code § 26-20-105 (2019)
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(a) No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state.
(b) Adoption of the agreement by this state does not amend or modify any law of this state.
(c) Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.
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