Ark. Code Ann. § 19-1-208 (2020)
Rules
The Secretary of the Department of Finance and Administration is vested with the authority to make such reasonable rules, not inconsistent with the law, as shall be necessary or desirable for the orderly discharge of the duties vested in the Department of Finance and Administration.
History. Acts 1955, No. 315, § 7; A.S.A. 1947, § 13-207; Acts 2019, No. 315, § 1691; 2019, No. 910, § 3433.
Amendments. The 2019 amendment by No. 315 deleted “and regulations” following “Rules” in the section heading; and deleted “and regulations” following “rules”.
The 2019 amendment by No. 910 substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration”.
Case Notes
Rule-making Authority.
Section 26-51-404(b)(24)(B) plainly indicates that I.R.C. § 72 does not apply to annuity income received from employment-related retirement plans. In contrast, the Emergency Income Tax Rule provides that § 72 would apply to annuity income received from employment-related retirement plans; because an inconsistency existed, the Emergency Rule is inconsistent with the law, and infringes a legislative function, and as a result, the Emergency Rule is outside the scope of the director of the Department of Finance and Administration's rule-making authority as set forth in this section. Weiss v. Maples, 369 Ark. 282, 253 S.W.3d 907 (2007).