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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

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

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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 2026-09-14T18:32:41Z. Source file · JSON

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