Arkansas Code § 26-18-102 - Purpose

The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:

(1) Certificates of Title -- Registration -- Anti Theft Provision, § 27-14-101 et seq.;

(2) Motor Vehicle License and Fees, §§ 26-55-101 and 27-14-305, § 27-14-501 et seq., and § 27-15-401 et seq.[repealed];

(3) Operator and Chauffeur License, § 27-16-101 et seq.;

(4) Traffic on Highways -- Definition -- General Provision, §§ 27-49-102, 27-49-104 -- 27-49-112, and 27-49-201 et seq.;

(5) Arkansas Racing Commission -- Horse Racing, the Arkansas Horse Racing Law, §§ 23-110-101 et seq.;

(6) Dog Races, the Arkansas Greyhound Racing Law,§ 23-111-101 et seq.;

(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 -- 17-22-205 and 17-22-301 et seq.; and

(8) Ad valorem taxes collected pursuant to § 26-26-1614.

Section: 26-18-102  26-18-103  26-18-104  26-18-105    Next

Last modified: November 15, 2016