Arkansas Code Annotated

Ark. Code Ann. § 26-75-214 (2026)

Administration, collection, etc., of tax

✓ current as of May 2026

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History. Acts 1981 (1st Ex. Sess.), No. 25, § 4; A.S.A. 1947, § 19-4526; Acts 1997, No. 1176, § 11; 2003, No. 1273, § 57; 2019, No. 315, § 3067; 2019, No. 910, §§ 4425-4428.

Amendments. The 2003 amendment, in (b), inserted “distribution,” deleted “within the city which property is” following “taxable items,” inserted “and services” and made stylistic changes.

The 2019 amendment by No. 315 deleted “and regulations” following “rules” in (c)(1).

The 2019 amendment by No. 910 substituted “Secretary” for “Director” in (a) and “secretary” for “director” throughout the section.

Case Notes

Cited: Hotels.com, L.P. v. Pine Bluff Adver. & Promotion Comm'n, 2013 Ark. 392, 430 S.W.3d 56 (2013).

Notes of Decisions

Cited in 1 case, 2013–2013 · leading case: Hotels.com, L.P. v. Pine Bluff Advert. & Promotion Comission, 2013 Ark. 392 (Ark. 2013).

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Hotels.com, L.P. v. Pine Bluff Advert. & Promotion Comission, 2013 Ark. 392 (Ark. 2013). · cites it 2× “See Ark. Code Ann. § 26-75-214 (Repl.2008); 26-75-219 (Repl.”

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