Arkansas Code Title 12. Law Enforcement, Emergency Management, and Military Affairs § 12-88-109. Administration--Rules

(1)(A) Promulgate rules necessary to administer and implement this chapter.

(B) The Arkansas Department of Emergency Management shall consult with the Department of Finance and Administration in promulgating rules relating to the application of and exemption from state and local taxes to out-of-state businesses and out-of-state employees under this chapter;