Construction — Standard of proof for exemptions, deductions, and credits
Ark. Code Ann. § 26-18-313
Construction — Standard of proof for exemptions, deductions, and credits
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 8 court decisions — leading case American Honda Motor Co., Inc. v. Larry Walther, Director, Arkansas Department of Finance and Administration (2020)
Most recently applied in 2025 Ark. App. 306 - City of Pine Bluff, Arkansas Advertising and Promotion Commission v. Aramark Educational Services, LLC (May 2025)
Acts 2009, No. 755, § 1; 2011, No. 983, § 3; 2015, No. 896, § 3.
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.