GroundRules
Browse Arkansas
Read the original sections, or search by topic.
- Ark. Code Ann. § 26-18-1120 · Rules
- Ark. Code Ann. § 26-18-101 · Title
- Ark. Code Ann. § 26-18-102 · Purpose
- Ark. Code Ann. § 26-18-103 · Construction
- Ark. Code Ann. § 26-18-104 · Definitions
- Ark. Code Ann. § 26-18-105 · Date of performance
- Ark. Code Ann. § 26-18-201 · Attempt to evade or defeat tax
- Ark. Code Ann. § 26-18-202 · Failure to pay or file return
- Ark. Code Ann. § 26-18-203 · False or fraudulent reports, etc
- Ark. Code Ann. § 26-18-204 · False answers to questions or affidavits
- Ark. Code Ann. § 26-18-205 · Failure to obey summons
- Ark. Code Ann. § 26-18-206 · Conduct of business without license
- Ark. Code Ann. § 26-18-207 · Continuance of business after forfeiture of bond
- Ark. Code Ann. § 26-18-208 · Additional penalties and tax
- Ark. Code Ann. § 26-18-209 · Evading or defeating tax - Accomplice liability
- Ark. Code Ann. § 26-18-210 · Prosecutions - Where permitted
- Ark. Code Ann. § 26-18-211 · Failure to correct noncompliance after notification
- Ark. Code Ann. § 26-18-212 · Failure to file a return after notification
- Ark. Code Ann. § 26-18-301 · Duties of secretary
- Ark. Code Ann. § 26-18-302 · Preservation of records and copies
- Ark. Code Ann. § 26-18-303 · Records confidential and privileged - Exceptions
- Ark. Code Ann. § 26-18-304 · Bonds
- Ark. Code Ann. § 26-18-305 · Examinations and investigations
- Ark. Code Ann. § 26-18-306 · Time limitations for assessments, collection, refunds, and prosecution
- Ark. Code Ann. § 26-18-307 · Notice requirements
- Ark. Code Ann. § 26-18-308 · Disposition of revenues
- Ark. Code Ann. § 26-18-309 · Defense of secretary in civil suits
- Ark. Code Ann. § 26-18-310 · Secretary's authority
- Ark. Code Ann. § 26-18-311 · Electronic tax administration policy
- Ark. Code Ann. § 26-18-312 · Signatures on electronic forms
- Ark. Code Ann. § 26-18-313 · Construction - Standard of proof for exemptions, deductions, and credits
- Ark. Code Ann. § 26-18-314 · Transparency
- Ark. Code Ann. § 26-18-401 · Assessment and collection of taxes generally
- Ark. Code Ann. § 26-18-402 · Jeopardy assessment
- Ark. Code Ann. § 26-18-403 · Proposed assessments
- Ark. Code Ann. § 26-18-404 · Taxpayer relief
- Ark. Code Ann. § 26-18-405 · Hearing on proposed assessments
- Ark. Code Ann. § 26-18-406 · Judicial relief
- Ark. Code Ann. § 26-18-501 · Liability for tax payment generally
- Ark. Code Ann. § 26-18-502 · Transferee liability
- Ark. Code Ann. § 26-18-503 · Remittance of taxes
- Ark. Code Ann. § 26-18-504 · Final accounts of fiduciaries
- Ark. Code Ann. § 26-18-505 · Extension of time for filing returns
- Ark. Code Ann. § 26-18-506 · Preservation of records by taxpayers
- Ark. Code Ann. § 26-18-507 · Claims for refunds of overpayments
- Ark. Code Ann. § 26-18-508 · Interest on deficiencies and overpayments
- Ark. Code Ann. § 26-18-509 · Liability for payment of taxes - Falsification of sales transaction records
- Ark. Code Ann. § 26-18-601 · Cancellation or refusal of license or permit
- Ark. Code Ann. § 26-18-602 · Judicial review of cancellation decision
- Ark. Code Ann. § 26-18-701 · Issuance of certificates of indebtedness and execution
- Ark. Code Ann. § 26-18-702 · Injunction proceedings
- Ark. Code Ann. § 26-18-703 · Appointment of receivers
- Ark. Code Ann. § 26-18-704 · Proceedings against localities
- Ark. Code Ann. § 26-18-705 · Settlement or compromise of liability controversies
- Ark. Code Ann. § 26-18-706 · Release of property from lien
- Ark. Code Ann. § 26-18-707 · Extension of comity
- Ark. Code Ann. § 26-18-708 · Spousal relief - Definitions
- Ark. Code Ann. § 26-18-801 · Title
- Ark. Code Ann. § 26-18-802 · Disclosure of rights of taxpayer
- Ark. Code Ann. § 26-18-803 · Procedures involving taxpayer interviews
- Ark. Code Ann. § 26-18-804 · Abatement of penalty or addition to tax due to erroneous written advice by secretary - Limitations
- Ark. Code Ann. § 26-18-805 · Basis for evaluation of employees
- Ark. Code Ann. § 26-18-806 · Content of tax due, deficiency, and other notices
- Ark. Code Ann. § 26-18-807 · Agreements for payment of tax liability in installments
- Ark. Code Ann. § 26-18-808 · Civil damages for failure to release lien
- Ark. Code Ann. § 26-18-809 · Civil damages for certain unauthorized collection actions
- Ark. Code Ann. § 26-18-810 · Disclosure or use of information by preparers of returns
- Ark. Code Ann. § 26-18-811 · Administrative appeal of liens
- Ark. Code Ann. § 26-18-812 · [Repealed]
- Ark. Code Ann. § 26-18-901 · Office of Problems Resolution and Tax Information
- Ark. Code Ann. § 26-18-902 · Tax Advisory Council
- Ark. Code Ann. § 26-18-903 · Employee evaluation criteria
- Ark. Code Ann. § 26-18-904 · Collection activity - Erroneous action - Claim for damages
- Ark. Code Ann. § 26-19-101 · Definition
- Ark. Code Ann. § 26-19-102 · Applicability of Arkansas Tax Procedure Act
- Ark. Code Ann. § 26-19-103 · Authority of Secretary of the Department of Finance and Administration
- Ark. Code Ann. § 26-19-104 · Effective dates
- Ark. Code Ann. § 26-19-105 · Payment by taxpayer - Definition
- Ark. Code Ann. § 26-19-106 · Payment by corporation
- Ark. Code Ann. § 26-19-107 · Penalties - Definitions
- Ark. Code Ann. § 26-19-108 · Rules
- Ark. Code Ann. § 26-1-101 · Definitions
- Ark. Code Ann. § 26-20-101 · Title
- Ark. Code Ann. § 26-20-102 · Definitions
- Ark. Code Ann. § 26-20-103 · Legislative finding
- Ark. Code Ann. § 26-20-104 · Authority to enter agreement
- Ark. Code Ann. § 26-20-105 · Relationship to state law
- Ark. Code Ann. § 26-20-106 · Agreement requirements
- Ark. Code Ann. § 26-20-107 · Cooperating sovereigns
- Ark. Code Ann. § 26-20-108 · Limited binding and beneficial effect
- Ark. Code Ann. § 26-20-109 · Seller and third-party liability
- Ark. Code Ann. § 26-21-101 · Title
- Ark. Code Ann. § 26-21-102 · Legislative findings and intent
- Ark. Code Ann. § 26-21-103 · Definitions
- Ark. Code Ann. § 26-21-104 · Seller registration
- Ark. Code Ann. § 26-21-105 · Taxing jurisdictions
- Ark. Code Ann. § 26-21-106 · Relief from certain liability
- Ark. Code Ann. § 26-21-107 · Administration of exemptions - Definition
- Ark. Code Ann. § 26-21-108 · Returns and remittance of funds
- Ark. Code Ann. § 26-21-109 · Customer refund procedures