{"data":{"id":"us-ar/ark.-code-ann.-26-57-1502","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1502","heading":"Administration of law","body":"The provisions of this subchapter are subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration, including without limitation the provisions regarding interest and penalty on delinquent taxes.","path":["AR Code","Title 26","Chapter 57","Subchapter 15"],"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":"f446b2dc8e40e6f613d5fc596325ec085ce9de4b739b12ad392664af6947569e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-1501","next":"us-ar/ark.-code-ann.-26-57-1503"},"notice":"GroundRules: Original legal text. Not legal advice."}