Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303)
Subchapter 3 - INTERSTATE RECIPROCAL AGREEMENTS (§§ 26-53-301 — 26-53-303)
Section 26-53-302 - Arrangements for collection and payment

Universal Citation:
AR Code § 26-53-302 (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.

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.

Amended by Act 2019, No. 910,§ 3933, eff. 7/1/2019.

Acts 1970 (1st Ex. Sess.), No. 10, § 2; A.S.A. 1947, § 84-3136.


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