{"data":{"id":"us-ar/ark.-code-ann.-26-53-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-105","heading":"Sales and Use Tax Section","body":"The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"49e4d77ce5eb4ba2623e7d59f2d9c94ff34b5e5f1420c17d3d8bccbaff711c3b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-104","next":"us-ar/ark.-code-ann.-26-53-106"},"notice":"GroundRules: Original legal text. Not legal advice."}