Arkansas Statutes

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

Arkansas·Title 26
(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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