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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 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115)
- Section 26-21-101 - Title
- Section 26-21-102 - Legislative findings and intent
- Section 26-21-103 - Definitions
- Section 26-21-104 - Seller registration
- Section 26-21-105 - Taxing jurisdictions
- Section 26-21-106 - Relief from certain liability
- Section 26-21-107 - Administration of exemptions - Definition
- Section 26-21-108 - Returns and remittance of funds
- Section 26-21-109 - Customer refund procedures
- Section 26-21-110 - Amnesty for registration
- Section 26-21-111 - Certification and payment of service providers and automated systems
- Section 26-21-112 - Effective date for rate changes
- Section 26-21-113 - Promulgation of rules
- Section 26-21-114 - Governing board
- Section 26-21-115 - Confidentiality and privacy protections with respect to model 1 sellers - Definitions
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