{"data":{"id":"us-ar/ark.-code-ann.-26-65-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-65-105","heading":"Administration","body":"The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.","path":["AR Code","Title 26","Chapter 65"],"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":"927440821e3b0a5f54338592e41758d7c0175b8d6b2ba19d7c6eb79ebb6ae885","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-65-104","next":"us-ar/ark.-code-ann.-26-65-106"},"notice":"GroundRules: Original legal text. Not legal advice."}