GroundRules
← Search the law
Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-58-104: Arkansas Tax Procedure Act applicable

Read at publisher ↗
Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 58
  4. Subchapter 1

(a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

Browse this collection