§ 26-75-409 - Administration, etc. - Arkansas Statutes

26-75-409. Administration, etc.

(a) (1) On and after the effective date of any tax imposed pursuant to the provisions of this subchapter, the Director of the Department of Finance and Administration shall perform all functions incidental to the administration, collection, enforcement, and operation of the tax.

(2) The director shall collect taxes levied pursuant to this subchapter at the same time and in the same manner as the director collects the state gross receipts tax and the state compensating tax.

(b) When notified that any tax levied under this subchapter has expired or has been abolished, the director shall cease to collect the tax as provided in this subchapter.