Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 1 - General Provisions

• § 26-18-101 - Title.
  This chapter shall be known and may be cited as the "Arkansas Tax Procedure Act".
• § 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...
• § 26-18-103 - Construction.
  Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all...
• § 26-18-104 - Definitions.
  As used in this chapter: (1) "Assessment" means the determination and imposition of the amount of any state tax due and owing, whether made...
• § 26-18-105 - Date of Performance.
  (a) (1) If any return, claim, statement, or other document required to be filed within a prescribed period or on or before a prescribed...

Last modified: November 15, 2016