{"data":{"id":"us-ar/ark.-code-ann.-26-19-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-19-103","heading":"Authority of Secretary of the Department of Finance and Administration","body":"The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be construed to require the secretary to contract for such services or implement a system for payment of any taxes by electronic funds transfer if the secretary determines that it is fiscally unsound or administratively burdensome to do so.","path":["AR Code","Title 26","Chapter 19"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"ca8ae53bd6bf11ebc9d670bd3fa56d2ad419fc336b7ff783c918bf04ef9384c7","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-19-102","next":"us-ar/ark.-code-ann.-26-19-104"},"notice":"GroundRules: Original legal text. Not legal advice."}