{"data":{"id":"us-ar/ark.-code-ann.-26-62-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-62-104","heading":"Rules","body":"The Secretary of the Department of Finance and Administration is authorized and empowered in consultation with the Director of State Highways and Transportation to make and promulgate such rules not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.","path":["AR Code","Title 26","Chapter 62","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":"bf20f8e928be5562c5fa2b0cb0f62be4093499e01154b15b9918e0dce624770c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-62-103","next":"us-ar/ark.-code-ann.-26-62-105"},"notice":"GroundRules: Original legal text. Not legal advice."}