{"data":{"id":"us-ar/ark.-code-ann.-26-73-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-73-105","heading":"Collection of taxes","body":"(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes.\n\n(b) The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.","path":["AR Code","Title 26","Chapter 73","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":"db488d4bf650ed03506fe6b2e41bb8daade71a937dc5f5c5818864075ff44ded","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-73-104","next":"us-ar/ark.-code-ann.-26-73-106"},"notice":"GroundRules: Original legal text. Not legal advice."}