Arkansas Code § 26-53-105

Sales and Use Tax Section
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The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter. Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019. Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.
The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter. Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019. Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.
The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter. Amended by Act 2019, No. 910,§ 3899, eff. 7/1/2019. Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.
The Secretary of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.
Acts 1949, No. 487, § 2; A.S.A. 1947, § 84-3102.

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