{"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","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","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}