Arkansas Administrative Code Agency 006 - Department of Finance and Administration
Here’s a clear summary of Agency 006 — Department of Finance and Administration under the Arkansas Administrative Code:
📋 Overview & Divisions
Agency 006 covers a wide range of regulations governing state finance, taxation, licensing, and administrative services. Here are the key divisions:
Division 01 – Arkansas Tobacco Control
Division 02 – Alcoholic Beverage Control
Division 03 – Administrative Services
Division 05 – Division of Revenues (Gross Receipts Tax Rules, etc.) (law.cornell.edu, regulations.justia.com)
Division 06 – Racing Commission
Division 09 – Office of Accounting (law.cornell.edu)
Division 15 – Office of Motor Vehicle Registration
Division 16 – Office of Driver Services
Division 23 – Intergovernmental Services
Division 24 – Office of Personnel
Division 25 – Office of Child Support Enforcement
Division 26 – Criminal Detention Facilities Review Commission
Division 27 – Office of State Procurement
Division 28 – Medical Marijuana Commission
Division 29 – Office of the Arkansas Lottery (law.cornell.edu)
🔍 Selected Spotlight — Division 05: Gross Receipts Tax Rules
This division (006‑05) details Arkansas’ gross receipts tax (which functions similar to a sales tax) through a comprehensive set of rules. Highlights include:
Rules 006.05.06-005-GR-1 through GR-93, covering everything from definitions, taxable services, exemptions, bundled transactions, to penalties and administrative remedies (law.cornell.edu).
🔍 Selected Spotlight — Division 09: Office of Accounting
Division 09 sets standards for:
Financial accountability in state disbursements
State vehicle fleet management
Distribution of federal COVID‑19 relief funds (e.g., American Rescue Plan Act) (regulations.justia.com)
🏛️ About the Agency
The Arkansas Department of Finance and Administration (DFA) is a cabinet-level agency responsible for:
Taxes (income, excise, sales/use)
Vehicle services and driver licensing
Budgeting, state procurement, accounting
Child support, lottery, tobacco & medical marijuana oversight (en.wikipedia.org, ark.org)
Its leadership includes the Secretary (Chief Fiscal Officer), a Comptroller, and the Commissioner of Revenue. The DFA supports numerous boards and commissions, such as Alcoholic Beverage Control, Tobacco Control, Medical Marijuana, Racing, and the Arkansas Lottery (en.wikipedia.org).
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