Attempt to evade or defeat tax
Ark. Code Ann. § 26-18-201
Attempt to evade or defeat tax
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001–26-18-904 (79 sections).
Applied in 4 court decisions — leading case Owens v. State (2003)
Most recently applied in Ligon v. Davis (November 2012)
Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.