Arkansas Code Title 26, Subtitle 2, Chapter 19 - Electronic Funds

• § 26-19-101 - Definition.
  (a) As used in this subchapter, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar...
• § 26-19-102 - Applicability of Arkansas Tax Procedure Act.
  The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.
• § 26-19-103 - Authority of Director.
  The Director of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes...
• § 26-19-104 - Effective Dates.
  The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and...
• § 26-19-105 - Payment by Taxpayer.
  (a) (1) If the Director of the Department of Finance and Administration determines that a taxpayer's monthly liability for the following taxes for any...
• § 26-19-106 - Payment by Corporation.
  (a) If the Director of the Department of Finance and Administration determines that a corporation's estimated quarterly state income tax liability under § 26-51-911...
• § 26-19-107 - Penalties.
  (a) In addition to the penalties imposed under the Arkansas Tax Procedure Act, § 26-18-101 et seq., a taxpayer required to pay taxes by...
• § 26-19-108 - Rules and Regulations.
  The Director of the Department of Finance and Administration is authorized to adopt rules and regulations which he or she deems necessary to implement...

Last modified: November 15, 2016