Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 5 - Liability and Payment

• § 26-18-501 - Liability for Tax Payment Generally.
  (a) The liability for the payment of taxes imposed under any state tax law is on the taxpayer or person as identified by the...
• § 26-18-502 - Transferee Liability.
  (a) The liability, at law or in equity, of the transferee of property of any person liable for any tax imposed by a law...
• § 26-18-503 - Remittance of Taxes.
  (a) When a return of tax is required to be filed, the person required to make the return shall, without assessment or notice and...
• § 26-18-504 - Final Accounts of Fiduciaries.
  (a) No final account of any fiduciary shall be allowed by a probate division of circuit court of the state unless the account shows,...
• § 26-18-505 - Extension of Time for Filing Returns.
  (a) (1) Upon written request and for good cause, the director may grant a reasonable extension of time to file any return required under...
• § 26-18-506 - Preservation of Records by Taxpayers.
  (a) It is the duty of every taxpayer required to make a return of any tax due under any state tax law to keep...
• § 26-18-507 - Claims for Refunds of Overpayments.
  (a) (1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject...
• § 26-18-508 - Interest on Deficiencies and Overpayments.
  Interest shall be collected on tax deficiencies and paid on overpayments as follows: (1) A tax levied under any state tax law which is...
• § 26-18-509 - Liability for Payment of Taxes -- Falsification of Sales Transaction Records.
  A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded,...

Last modified: November 15, 2016