Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115)
Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120)
Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314)
Section 26-18-310 - Secretary's authority

Universal Citation:
AR Code § 26-18-310 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

  • (a) The Secretary of the Department of Finance and Administration may accept payment of any state or local tax or fee by credit card when he or she determines that credit card payments are administratively feasible.
  • (b) The secretary may enter into contracts with credit card companies and may pay fees normally charged by those companies for allowing the use of their credit cards as authorized by this section.

Acts 1999, No. 1132, § 1.


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