Section 26-18-301 - Duties of secretary(a) The Secretary of the Department of Finance and Administration shall: (1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules;(2) Audit and properly determine and compute the state tax payable by any taxpayer subject to taxation under any state tax law;(3) Assess and collect any state tax; and(4) Administer and enforce all state tax laws.(b) The secretary shall make available at cost to the general public all rules promulgated by the secretary.(c) The secretary shall provide forms, schedules, and returns for all state tax laws.(d) The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.Amended by Act 2019, No. 315,§ 2938, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 3610, eff. 7/1/2019.Acts 1979, No. 401, § 4; A.S.A. 1947, § 84-4704; Acts 1999, No. 1132, § 2.