Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 35 - Collection and Payment of Taxes Generally > Subchapter 11 - Disaster Relief Income Tax Check-Off Program > § 26-35-1104 - Rules.

§ 26-35-1104 - Rules.

26-35-1104. Rules.

(a) The Revenue Division of the Department of Finance and Administration may establish any rule to effectively carry out the revenue producing provisions of this subchapter.

(b) The Director of the Department of Finance and Administration may promulgate rules to carry out the provisions of this subchapter that allow the director to accept gifts, grants, bequests, devises, and donations.