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2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 3 - Interstate Reciprocal Agreements
§ 26-53-302. Arrangements for collection and payment
Universal Citation:
AR Code § 26-53-302 (2020)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
The Secretary of the Department of Finance and Administration, in negotiating an agreement with the tax department of another state, may as part of the agreement provide for reciprocal arrangements whereby the parties collecting the tax in the other state may deduct at the time of making returns to the secretary such percentage of the amount due and accounted for, which may be retained by the parties reporting as an offset against costs of collecting and reporting as is allowed by other states to parties in this state collecting the tax for the other state. No deduction shall be allowed, however, if the amount due is delinquent at the time of the tax payment.
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