Time limitations for assessments, collection, refunds, and prosecution
Ark. Code Ann. § 26-18-306
Time limitations for assessments, collection, refunds, and prosecution
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 4 court decisions — leading case Owens v. State (2003)
Most recently applied in Vickie Kansler v. Mississippi Department of Revenue (November 2018)
Acts 1979, No. 401, § 15; 1981, No. 914, § 4; A.S.A. 1947, § 84-4715; Acts 1989, No. 826, § 15; 1991, No. 685, § 6; 1993, No. 785, § 1; 1997, No. 951, § 27; 1999, No. 1126, § 1;…
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.