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Ark. Code Ann. § 26-18-314
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Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Acts 2015, No. 896, § 4.
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.