The provisions of this subchapter are subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration, including without limitation the provisions regarding interest and penalty on delinquent taxes.
Ark. Code Ann. § 26-57-1502
Administration of law
Acts 2017, No. 1098, § 2; 2019, No. 910, § 4225.
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.