(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.
Section: Previous 26-58-102 26-58-103 26-58-104 26-58-105 26-58-106 26-58-107 26-58-108 26-58-109 26-58-110 26-58-111 26-58-112 26-58-113 26-58-114 26-58-115 NextLast modified: November 15, 2016