# Ark. Code Ann. § 26-52-105: Administration - Rules

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-105

## Section

- **Citation:** Ark. Code Ann. § 26-52-105
- **Heading:** Administration - Rules
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 52 / Subchapter 1 / Section 26-52-105

## Text

(a) The administration of this chapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration. (b) The secretary shall promulgate rules and prescribe forms for the proper enforcement of this chapter. Amended by Act 2019, No. 315,§ 2990, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3818, eff. 7/1/2019. Acts 1941, No. 386, § 15; 1979, No. 401, § 48; A.S.A. 1947, § 84-1916.

(a) The administration of this chapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration.

(b) The secretary shall promulgate rules and prescribe forms for the proper enforcement of this chapter.

Amended by Act 2019, No. 315,§ 2990, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3818, eff. 7/1/2019.

Acts 1941, No. 386, § 15; 1979, No. 401, § 48; A.S.A. 1947, § 84-1916.

## Nearby sections

- [Ark. Code Ann. § 26-52-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-101.md)
- [Ark. Code Ann. § 26-52-102 Purposes of chapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-102.md)
- [Ark. Code Ann. § 26-52-103 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-103.md)
- [Ark. Code Ann. § 26-52-104 Tax additional to other taxes](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-104.md)
- [Ark. Code Ann. § 26-52-105 Administration - Rules](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-105.md)
- [Ark. Code Ann. § 26-52-106 Cost of administration of chapter - Distribution of surplus annually](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-106.md)
- [Ark. Code Ann. § 26-52-107 Disposition of taxes, interest, and penalties](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-107.md)
- [Ark. Code Ann. § 26-52-108 Changes in law - Notice to permit holders](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-108.md)
- [Ark. Code Ann. § 26-52-110 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-110.md)
- [Ark. Code Ann. § 26-52-111 Remote sellers and marketplace facilitators](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-105. Check the current official text before relying on it. Not legal advice.