Administration

The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022.. The Secretary of the Department of Finance and Administration shall administer and enforce this chapter in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..