Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 59 - Estate Taxes > § 26-59-105 - Administration and enforcement of chapter.

§ 26-59-105 - Administration and enforcement of chapter.

26-59-105. Administration and enforcement of chapter.

Except as otherwise provided in this chapter, the Director of the Department of Finance and Administration shall have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter.