The Secretary of the Department of Finance and Administration may promulgate reasonable rules to implement the enforcement, administration, and collection of a local sales and use tax authorized in this chapter.Amended by Act 2019, No. 910,§ 4483, eff. 7/1/2019.Amended by Act 2013, No. 1135,§ 24, eff. 8/16/2013. Acts 2011, No. 828, § 1.
Arkansas Legal Code