Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 19 - Electronic Funds > § 26-19-104 - Effective dates.

§ 26-19-104 - Effective dates.

26-19-104. Effective dates.

The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in 26-19-106.