{"data":{"id":"us-ar/ark.-code-ann.-26-57-1605","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1605","heading":"Administration - Rules","body":"(a) (1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees. (b) The Secretary of the Department of Finance and Administration shall adopt rules to implement and administer this subchapter. Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.\n\n(a) (1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees.\n\n(1) Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.\n\n(2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees.\n\n(b) The Secretary of the Department of Finance and Administration shall adopt rules to implement and administer this subchapter.","path":["AR Code","Title 26","Chapter 57","Subchapter 16"],"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":"71dfb325a57d2549fd149fc4d2373a2bb5b7d8cf8e7a34b6f0a1799082d8910d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-1604","next":"us-ar/ark.-code-ann.-26-57-201"},"notice":"GroundRules: Original legal text. Not legal advice."}