Judicial relief
Ark. Code Ann. § 26-18-406
Judicial relief
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001–26-18-904 (79 sections).
Applied in 20 court decisions — leading case Hercules Inc. v. Pledger (1995)
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 1979, No. 401, §§ 21, 22; 1981, No. 914, § 5; A.S.A. 1947, §§ 84-4721, 84-4722; Acts 1997, No. 1139, § 7; 1999, No. 1277, § 6; 2003, No. 1718, §§ 6-8; 2009, No. 755, § 2; 2…
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.