The Secretary of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.
Ark. Code Ann. § 26-51-104 — under Income Taxes.
Ark. Code Ann. § 26-51-104
The Secretary of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.