{"data":{"id":"us-ar/ark.-code-ann.-26-18-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-102","heading":"Purpose","body":"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:\n\n(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;\n\n(2) Motor Vehicle License and Fees, §§ 26-55-101 , 27-14-305 , and § 27-14-501 et seq.;\n\n(3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;\n\n(4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;\n\n(5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;\n\n(6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;\n\n(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 - 17-22-205 and § 17-22-301 et seq.; and\n\n(8) Ad valorem taxes collected pursuant to § 26-26-1614 .","path":["AR Code","Title 26","Chapter 18","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"330cfdd6c6c2386c13aa01b05c78d54e9f599cc66e53249b5e4ff3b87cbd2f2f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-101","next":"us-ar/ark.-code-ann.-26-18-103"},"notice":"GroundRules: Original legal text. Not legal advice."}