{"data":{"id":"us-ar/ark.-code-ann.-26-65-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-65-106","heading":"Interest and penalty","body":"The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.","path":["AR Code","Title 26","Chapter 65"],"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":"b03f95710bb0107eae7a5693d76a73e0987bbcbed231347c362af77c35dff5d4","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-65-105","next":"us-ar/ark.-code-ann.-26-65-107"},"notice":"GroundRules: Original legal text. Not legal advice."}