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Arkansas Code Title 26. Taxation § 26-18-301. Duties of secretary

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The Secretary of the Department of Finance and Administration shall:

(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules;

(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;

(3) Assess and collect any state tax; and

(4) Administer and enforce all state tax laws.

(b) The secretary shall make available at cost to the general public all rules promulgated by the secretary.

(c) The secretary shall provide forms, schedules, and returns for all state tax laws.

(d) The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-18-301. Duties of secretary - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-18-301/

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