Ark. Code Ann. § 26-5-107: Interstate audit procedures

The provisions of Article VIII of the Multistate Tax Compact, § 26-5-101 , pertaining to interstate audits, shall not be applicable to this state unless the Secretary of the Department of Finance and Administration shall, with the approval of the Governor, determine that compliance with the interstate audits procedures would be in the better interest of this state and shall notify the commission of this fact in writing.