Arkansas Code Title 26. Taxation § 26-75-409. Administration, etc.

(a)(1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Secretary of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.

(2) The secretary shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the secretary collects the state gross receipts tax and the state compensating tax.