Arkansas Code Title 26, Subtitle 4, Chapter 34 - General Provisions

• § 26-34-101 - Preference of Tax Liens.
  (a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever...
• § 26-34-102 - Ownership Error in Assessment.
  It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to...
• § 26-34-103 - Liability of Executor or Administrator.
  The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the...
• § 26-34-104 - Attorney General to Conduct Suits.
  All suits which may be brought under the provisions of this section and § 26-34-107 shall be conducted by the Attorney General as other...
• § 26-34-105 - Limitation of Actions on Tangible Property Taxes.
  No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from...
• § 26-34-106 - Limitation of Actions on Intangible Property Taxes.
  No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years...
• § 26-34-107 - No Proceedings After Payment Except for Fraud.
  After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment...
• § 26-34-108 - Suits Against Local Taxing Authorities.
  (a) Whenever an action may be brought against any person holding the office of county collector, county assessor, or county clerk for performing or...
• § 26-34-109 - Common Carriers Not to Carry Goods on Which Tax Not Paid.
  (a) (1) It shall be unlawful for any railroad company, bus line company, truck line company, motor vehicle carrier, or any other common carrier,...

Last modified: November 15, 2016