51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-19-101 Definition
0.7K chars
(a) As used in this subchapter, “electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape for the purpose of or…
Ark. Code Ann. § 26-19-102 Applicability of Arkansas Tax Procedure Act
0.1K chars
The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.
Ark. Code Ann. § 26-19-103 Authority of Secretary of the Department of Finance and Administration
0.5K chars
The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be constru…
Ark. Code Ann. § 26-19-104 Effective dates
0.3K chars
The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the t…