(a) The Secretary of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident to the administration, collection, enforcement, and operation of the taxes in the manner and following the procedures that are prescribed for the corresponding state taxes.(b) The secretary shall deduct from all revenues collected pursuant to this subchapter up to three percent (3%) as a cost of collection.Amended by Act 2019, No. 910,§ 4361, eff. 7/1/2019.Acts 1977, No. 942, §§ 5, 8; A.S.A. 1947, §§ 17-2004, 17-2007; Acts 2007, No. 181, § 40.
Arkansas Legal Code