§ 26-62-104 - Rules and regulations. - Arkansas Statutes

26-62-104. Rules and regulations.

The Director of the Department of Finance and Administration is authorized and empowered in consultation with the Director of Highways and Transportation of the Arkansas State Highway and Transportation Department to make and promulgate such rules and regulations not inconsistent with this chapter as they shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules and regulations shall have the same effect as if specifically set forth in this chapter.