{"data":{"id":"us-ar/ark.-code-ann.-26-63-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-104","heading":"Administration","body":"(a) The Secretary of the Department of Finance and Administration shall administer this chapter.\n\n(b) The secretary shall prescribe forms and promulgate rules for the proper enforcement of this chapter, including without limitation the manner and time the taxes levied by this chapter shall be collected, reported, and paid and how a sale will be sourced.\n\n(c) Except as otherwise provided in this chapter, any law or rule relating to the administration, enforcement, or collection of a tax levied under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., applies to this chapter if it is applicable.","path":["AR Code","Title 26","Chapter 63","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":"87c93ff5914137bc41f55fc998db1e8e3412e8e244b1b84a9fa8453f8a993095","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-103","next":"us-ar/ark.-code-ann.-26-63-105"},"notice":"GroundRules: Original legal text. Not legal advice."}