# Ark. Code Ann. § 26-52-106: Cost of administration of chapter - Distribution of surplus annually

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C52_S1_S26-52-106

## Section

- **Citation:** Ark. Code Ann. § 26-52-106
- **Heading:** Cost of administration of chapter - Distribution of surplus annually
- **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 26-52-106

## Text

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected. (b) If any funds appropriated for the administration of this chapter shall remain in the hands of the Secretary of the Department of Finance and Administration at the end of each fiscal year that shall not have been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-52-107 . Amended by Act 2019, No. 910,§ 3819, eff. 7/1/2019. Acts 1941, No. 386, § 16; A.S.A. 1947, § 84-1917.

(a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected.

(b) If any funds appropriated for the administration of this chapter shall remain in the hands of the Secretary of the Department of Finance and Administration at the end of each fiscal year that shall not have been actually used in the administration of this chapter, then the funds shall be remitted by the secretary to the Treasurer of State for distribution in the same manner and for the same purposes provided for in § 26-52-107 .

Amended by Act 2019, No. 910,§ 3819, eff. 7/1/2019.

Acts 1941, No. 386, § 16; A.S.A. 1947, § 84-1917.

## 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_S26-52-106. Check the current official text before relying on it. Not legal advice.