Hearing on proposed assessments
Ark. Code Ann. § 26-18-405
Hearing on proposed assessments
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 4 court decisions — leading case Baker Refrigeration Systems, Inc. v. Weiss (2005)
Most recently applied in Baker Refrigeration Systems, Inc. v. Weiss (January 2005)
Acts 1979, No. 401, § 20; A.S.A. 1947, § 84-4720; Acts 1993, No. 332, § 4; 1995, No. 655, § 1; 1997, No. 1139, §§ 4-6; 1999, No. 1277, §§ 3-5; 2007, No. 212, § 2; 2011, No. 585,…
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.