Assessment and collection of taxes generally
Ark. Code Ann. § 26-18-401
Assessment and collection of taxes generally
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 3 court decisions — leading case Sanford v. Walther (2015)
Most recently applied in Michael W. Gates and Susan J. Gates v. Larry Walther, Secretary, Department of Finance and Administration of the State of Arkansas (May 2023)
Acts 1979, No. 401, § 12; A.S.A. 1947, § 84-4712; Acts 2003, No. 1718, §§ 3-5; 2019, No. 315, § 2942.
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.