Arkansas Code Title 26. Taxation § 26-51-105. Income tax director, officers, agents, and employees

(a) The Secretary of the Department of Finance and Administration, with the approval of the Governor, may appoint and remove a person to be known as the “Income Tax Director” who, under the Secretary of the Department of Finance and Administration's supervision, shall have the direction and control of the assessment and collection of the taxes imposed by the Income Tax Act of 1929, § 26-51-101 et seq.

(b) The Income Tax Director, with the approval of the Governor, may appoint such other officers, agents, deputies, clerks, and employees as he or she may deem necessary, such appointees to have the duties and powers which the Secretary of the Department of Finance and Administration may from time to time prescribe.

(c) The salaries of all such officers, agents, and employees shall be fixed by the Secretary of the Department of Finance and Administration not to exceed the amounts appropriated by the General Assembly; and the Secretary of the Department of Finance and Administration and such officers, agents, and employees shall be allowed reasonable and necessary traveling and other expenses incurred in the performance of their duties not to exceed the amounts appropriated by the General Assembly.

(d) The Secretary of the Department of Finance and Administration may require such of the officers, agents, and employees as he or she may designate to give bond for the faithful performance of their duties and in such sum and with such sureties as he or she may determine, and all premiums on these bonds shall be paid by the Secretary of the Department of Finance and Administration out of moneys appropriated for the purposes of the Income Tax Act of 1929, § 26-51-101 et seq.