Arkansas Statutes

§ 26-58-104 — Arkansas Tax Procedure Act applicable

Arkansas § 26-58-104

This text of Arkansas § 26-58-104 (Arkansas Tax Procedure Act applicable) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 26-58-104 (2026).

Text

(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.
(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.

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Legislative History

Acts 1983, No. 254, § 11; A.S.A. 1947, § 84-2112.1.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-58-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-58-104.