Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 53 - Compensating Or Use Taxes > Subchapter 1 - Arkansas Compensating Tax Act of 1949 > § 26-53-105 - Sales and Use Tax Section.

§ 26-53-105 - Sales and Use Tax Section.

26-53-105. Sales and Use Tax Section.

The Director of the Department of Finance and Administration shall create within the Revenue Division of the Department of Finance and Administration the Sales and Use Tax Section for the collection, enforcement, and administration of the tax levied by this subchapter.