{"data":{"id":"us-ar/ark.-code-ann.-26-58-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-58-104","heading":"Arkansas Tax Procedure Act applicable","body":"(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.\n\n(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.","path":["AR Code","Title 26","Chapter 58","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":"38b7c038a8d4da2aab0abf1c04ac46441120c56b8134269023d5d01ba45e4a6a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-58-103","next":"us-ar/ark.-code-ann.-26-58-105"},"notice":"GroundRules: Original legal text. Not legal advice."}