Mailing tax statements
Ark. Code Ann. § 26-35-705
Mailing tax statements
Applied in 9 court decisions — leading case Tsann Kuen Enterprises Co. v. Campbell (2003)
Most recently applied in Tommy Land,in His Capacity as Commissioner of State Lands for the State of Arkansas v. Bas, LLC; Parcel Strategies, LLC; And Banyan Capital Investments, LLC (June 2025)
Acts 1929, No. 40, § 4; 1931, No. 324, § 5; 1941, No. 24, § 1; 1941, No. 115, § 1; 1957, No. 363, § 1; A.S.A. 1947, § 84-918; Acts 1989, No. 372, § 1; 1993, No. 791, § 1; 2013, …
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.