Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.
Ark. Code Ann. § 26-18-103
Construction
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001 to 26-18-904 (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.
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.