# Ark. Code Ann. § 26-18-301: Duties of secretary

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-301

## Section

- **Citation:** Ark. Code Ann. § 26-18-301
- **Heading:** Duties of secretary
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-301

## Text

(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. Amended by Act 2019, No. 315,§ 2938, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3610, eff. 7/1/2019. Acts 1979, No. 401, § 4; A.S.A. 1947, § 84-4704; Acts 1999, No. 1132, § 2.

(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.

(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.

Amended by Act 2019, No. 315,§ 2938, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3610, eff. 7/1/2019.

Acts 1979, No. 401, § 4; A.S.A. 1947, § 84-4704; Acts 1999, No. 1132, § 2.

## Nearby sections

- [Ark. Code Ann. § 26-18-301 Duties of secretary](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-301.md)
- [Ark. Code Ann. § 26-18-302 Preservation of records and copies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-302.md)
- [Ark. Code Ann. § 26-18-303 Records confidential and privileged - Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-303.md)
- [Ark. Code Ann. § 26-18-304 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-304.md)
- [Ark. Code Ann. § 26-18-305 Examinations and investigations](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-305.md)
- [Ark. Code Ann. § 26-18-306 Time limitations for assessments, collection, refunds, and prosecution](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-306.md)
- [Ark. Code Ann. § 26-18-307 Notice requirements](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-307.md)
- [Ark. Code Ann. § 26-18-308 Disposition of revenues](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-308.md)
- [Ark. Code Ann. § 26-18-309 Defense of secretary in civil suits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-309.md)
- [Ark. Code Ann. § 26-18-310 Secretary's authority](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-310.md)
- [Ark. Code Ann. § 26-18-311 Electronic tax administration policy](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-311.md)
- [Ark. Code Ann. § 26-18-312 Signatures on electronic forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-312.md)
- [Ark. Code Ann. § 26-18-313 Construction - Standard of proof for exemptions, deductions, and credits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-313.md)
- [Ark. Code Ann. § 26-18-314 Transparency](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-314.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-301. Check the current official text before relying on it. Not legal advice.