Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 1 - General Provisions > § 26-51-104 - Administration.

§ 26-51-104 - Administration.

26-51-104. Administration.

The Director of the Department of Finance and Administration shall administer and enforce the tax imposed by this act.