# Ark. Code Ann. § 26-18-310: Secretary's authority

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-310

## Section

- **Citation:** Ark. Code Ann. § 26-18-310
- **Heading:** Secretary's authority
- **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 26-18-310

## Text

(a) The Secretary of the Department of Finance and Administration may accept payment of any state or local tax or fee by credit card when he or she determines that credit card payments are administratively feasible. (b) The secretary may enter into contracts with credit card companies and may pay fees normally charged by those companies for allowing the use of their credit cards as authorized by this section. Acts 1999, No. 1132, § 1.

(a) The Secretary of the Department of Finance and Administration may accept payment of any state or local tax or fee by credit card when he or she determines that credit card payments are administratively feasible.

(b) The secretary may enter into contracts with credit card companies and may pay fees normally charged by those companies for allowing the use of their credit cards as authorized by this section.

Acts 1999, No. 1132, § 1.

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-310. Check the current official text before relying on it. Not legal advice.