Ark. Code Ann. § 26-57-801 (2026)
Excise tax
History. Acts 1987, No. 1045, § 1; 2019, No. 315, § 3037; 2019, No. 910, § 4186.
Amendments. The 2019 amendment by No. 315 substituted “rules” for “regulations” in (d).
The 2019 amendment by No. 910 substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (c); and substituted “secretary” for “director” twice in (d).