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Ark. Code Ann. § 26-18-501

Liability for tax payment generally

Known as the Arkansas Tax Procedure Act

The act spans §§ 26–26 (79 sections).

Applied in 2 court decisions — leading case Arizona Department of Revenue v. Action Marine, Inc. (2008)

Most recently applied in Arizona Department of Revenue v. Action Marine, Inc. (April 2008)

Acts 1979, No. 401, § 7; A.S.A. 1947, § 84-4707; Acts 1995, No. 1160, § 24.

Liability for tax payment generally

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.