Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 14 - Tangible Personal Property
- § 26-26-1401 - Purpose.
(a) It is the purpose and intent of this subchapter to reduce the number of persons avoiding the payment of tangible personal property taxes...
- § 26-26-1402 - Applicability.
The provisions of this subchapter shall not be applicable to taxpayers whose property is subject to assessment by the Tax Division of the Arkansas...
- § 26-26-1403 - Effective Date.
The provisions of this subchapter shall be effective beginning with the year in which the statewide reappraisal of taxable property as ordered in Arkansas...
- § 26-26-1404 - Provisions Supplemental.
The provisions of this subchapter shall be supplemental to any other laws of this state relating to the assessment and collection of ad valorem...
- § 26-26-1405 - Rights and Responsibilities Not Limited.
(a) Nothing contained in this subchapter shall be construed to limit or restrict the right of a taxpayer to make application to the equalization...
- § 26-26-1406 - Penalties.
(a) A penalty of ten percent (10%) of the taxpayer's total tangible personal property taxes shall be imposed on any taxpayer who fails or...
- § 26-26-1407 - Procedure and Forms.
The Assessment Coordination Department shall prescribe the forms to be used for the assessment and collection of tangible personal property pursuant to the provisions...
- § 26-26-1408 - Time for Assessment and Payment.
(a) (1) A taxpayer shall annually assess his or her tangible personal property for ad valorem taxes during the period from January 1 through...
- § 26-26-1409, 26-26-1410 - [Repealed.]
Last modified: November 15, 2016