Ark. Code Ann. § 26-18-102

Purpose

Known as the Arkansas Tax Procedure Act

The act spans §§ 26–26 (79 sections).

Applied in 1 court decision — leading case Owens v. State (2003)

Most recently applied in Owens v. State (November 2003)

Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702; Acts 2003, No. 831, § 1; 2019, No. 393, § 1.

The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:

(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;

(2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.;

(3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;

(4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;

(5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;

(6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;

(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 — 17-22-205 and § 17-22-301 et seq.; and

(8) Ad valorem taxes collected pursuant to § 26-26-1614.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.