Claims for refunds of overpayments
Ark. Code Ann. § 26-18-507
Claims for refunds of overpayments
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 11 court decisions — leading case THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ARKANSAS v. MATTHEW ANDREWS (2018)
Most recently applied in THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ARKANSAS v. MATTHEW ANDREWS (January 2018)
Acts 1979, No. 401, § 26; 1983, No. 379, § 24; A.S.A. 1947, § 84-4726; Acts 1997, No. 1139, §§ 8, 9; 1999, No. 1277, §§ 7, 8; 1999, No. 1373, § 1; 2003, No. 1718, § 9; 2011, No.…
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.