Ark. Code Ann. § 26-18-102: Purpose

The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:

(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;

(2) Motor Vehicle License and Fees, §§ 26-55-101 , 27-14-305 , and § 27-14-501 et seq.;

(3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;

(4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;

(5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;

(6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;

(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 - 17-22-205 and § 17-22-301 et seq.; and

(8) Ad valorem taxes collected pursuant to § 26-26-1614 .