Pursuant to the authority granted by Ark. Code Ann. §§ 26-18-301 and 26-63-104, the Director of the Arkansas Department of Finance and Administration promulgates the following rules for the purpose of facilitating the compliance, administration, enforcement, and collection of the Arkansas Special Excise Taxes, Ark. Code Ann. § 26-63-101 et seq.
Ark. Code R. agency 006, div. 05, SPECIAL EXCISE TAX RULES