{"data":{"id":"us-ar/ark.-code-ann.-26-81-109","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-81-109","heading":"Rules","body":"The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter.","path":["AR Code","Title 26","Chapter 81"],"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":"6c641d34b33db66f05e7272eeba6d62e37f248c1db00bc966e73ebd56d75dbb8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-81-108","next":"us-ar/ark.-code-ann.-26-81-110"},"notice":"GroundRules: Original legal text. Not legal advice."}