Part 100. Comprehensive Individual Income Tax Rule
This part as promulgated prior to codification into the Code of Arkansas Rules provided as follows:
"Pursuant to the authority vested in the Commissioner of Revenues and in compliance with Ark. Code Ann. §26-18-301 and §26-51-104, the Commissioner of Revenues of the Department of Finance and Administration, with the approval of the Governor, does hereby promulgate the following rules for the enforcement and administration of Ark. Code Ann. §26-51- 101 et seq.
EFFECTIVE DATE: All rules previously promulgated by the Commissioner of Revenues for purposes of enforcing or implementing the Arkansas Income Tax Act of 1929 (as amended) are hereby specifically repealed as of the effective date of these rules."
"Arkansas Individual Income Tax Regulations
Issued and hereby effective this 2nd day of October, 1997 in the City of Little Rock, Pulaski County, Arkansas.
Richard Weiss, Director
Arkansas Department of Finance and Administration
Tim Leathers, Commissioner of Revenue and Deputy Director Arkansas Department of Finance and Administration"
"Pursuant to the authority vested in the Commissioner of Revenues and in compliance with Ark. Code Ann. §26-18-301 and §26-51-104, the Commissioner of Revenues of the Department of Finance and Administration, with the approval of the Governor, does hereby promulgate the following rules for the enforcement and administration of Ark. Code Ann. §26-51- 101 et seq.
EFFECTIVE DATE: All rules previously promulgated by the Commissioner of Revenues for purposes of enforcing or implementing the Arkansas Income Tax Act of 1929 (as amended) are hereby specifically repealed as of the effective date of these rules."
"Arkansas Individual Income Tax Regulations
Issued and hereby effective this 2nd day of October, 1997 in the City of Little Rock, Pulaski County, Arkansas.
Richard Weiss, Director
Arkansas Department of Finance and Administration
Tim Leathers, Commissioner of Revenue and Deputy Director Arkansas Department of Finance and Administration"