# Ark. Code Ann. § 26-53-103: Administration of subchapter

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-103

## Section

- **Citation:** Ark. Code Ann. § 26-53-103
- **Heading:** Administration of subchapter
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-103

## Text

(a) The administration of this subchapter is vested in and shall be exercised by the Secretary of the Department of Finance and Administration. (b) The administration cost of this subchapter shall not exceed three percent (3%) of the actual revenues collected. Amended by Act 2019, No. 910,§ 3896, eff. 7/1/2019. Acts 1949, No. 487, §§ 3, 28; A.S.A. 1947, §§ 84-3103, 84-3128.

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

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

Amended by Act 2019, No. 910,§ 3896, eff. 7/1/2019.

Acts 1949, No. 487, §§ 3, 28; A.S.A. 1947, §§ 84-3103, 84-3128.

## Nearby sections

- [Ark. Code Ann. § 26-53-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-101.md)
- [Ark. Code Ann. § 26-53-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-102.md)
- [Ark. Code Ann. § 26-53-103 Administration of subchapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-103.md)
- [Ark. Code Ann. § 26-53-104 Rules - Forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-104.md)
- [Ark. Code Ann. § 26-53-105 Sales and Use Tax Section](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-105.md)
- [Ark. Code Ann. § 26-53-106 Imposition and rate of tax generally - Presumptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-106.md)
- [Ark. Code Ann. § 26-53-107 Additional taxes levied](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-107.md)
- [Ark. Code Ann. § 26-53-108 Imposition and rate of tax on certain personal property](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-108.md)
- [Ark. Code Ann. § 26-53-109 Tax on use, storage, or distribution of computer software - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-109.md)
- [Ark. Code Ann. § 26-53-110 Financial institutions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-110.md)
- [Ark. Code Ann. § 26-53-111 Deduction for bad debts](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-111.md)
- [Ark. Code Ann. § 26-53-112 Exemptions generally](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-112.md)
- [Ark. Code Ann. § 26-53-113 Exemption for unprocessed crude oil](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-113.md)
- [Ark. Code Ann. § 26-53-114 Exemption for certain machinery and equipment - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-103. Check the current official text before relying on it. Not legal advice.