Arkansas StatutesChapter 19 - Electronic Funds§ 26-19-101 - Definition.§ 26-19-102 - Applicability of Arkansas Tax Procedure Act.§ 26-19-103 - Authority of Director.§ 26-19-104 - Effective dates.§ 26-19-105 - Payment by taxpayer.§ 26-19-106 - Payment by corporation.§ 26-19-107 - Penalties.§ 26-19-108 - Rules and regulations.