Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.
Ark. Code Ann. § 26-18-210
Prosecutions — Where permitted
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Acts 1991, No. 3, § 10.
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.