{"data":{"id":"us-ar/ark.-code-ann.-26-51-2303","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-2303","heading":"Administration","body":"(a) This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.\n\n(b) The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she deems necessary to administer this subchapter.","path":["AR Code","Title 26","Chapter 51","Subchapter 23"],"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":"b9582317c214fb8d2473a14bb4483eb0e34220bdf69edb8a98371202ba01859e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-2302","next":"us-ar/ark.-code-ann.-26-51-2304"},"notice":"GroundRules: Original legal text. Not legal advice."}