{"data":{"id":"us-ar/ark.-code-ann.-26-62-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-62-108","heading":"Conflicts with Arkansas Tax Procedure Act","body":"The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be read in pari materia with this chapter, and in the event of any conflict with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall control.","path":["AR Code","Title 26","Chapter 62","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":"355940a6878507b4fbfaf94cc16cfcd20b973056e661b114320d5c7dbb75d099","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-62-107","next":"us-ar/ark.-code-ann.-26-62-109"},"notice":"GroundRules: Original legal text. Not legal advice."}