Arkansas Tax Procedure Act

Sections covered

• Ark. Code Ann. § 26-18-1001Business closure authority — Notice
• Ark. Code Ann. § 26-18-1002Administrative hearing
• Ark. Code Ann. § 26-18-1003Judicial relief — Definitions
• Ark. Code Ann. § 26-18-1004Business closure procedure
• Ark. Code Ann. § 26-18-1005Suspension of a business license
• Ark. Code Ann. § 26-18-1006Authority to promulgate rules
• Ark. Code Ann. § 26-18-101Title3 cites
• Ark. Code Ann. § 26-18-102Purpose1 cite
• Ark. Code Ann. § 26-18-103Construction1 cite
• Ark. Code Ann. § 26-18-104Definitions4 cites
• Ark. Code Ann. § 26-18-105Date of performance
• Ark. Code Ann. § 26-18-201Attempt to evade or defeat tax4 cites
• Ark. Code Ann. § 26-18-202Failure to pay or file return2 cites
• Ark. Code Ann. § 26-18-203False or fraudulent reports, etc
• Ark. Code Ann. § 26-18-204False answers to questions or affidavits1 cite
• Ark. Code Ann. § 26-18-205Failure to obey summons
• Ark. Code Ann. § 26-18-206Conduct of business without license
• Ark. Code Ann. § 26-18-207Continuance of business after forfeiture of bond
• Ark. Code Ann. § 26-18-208Additional penalties and tax3 cites
• Ark. Code Ann. § 26-18-209Evading or defeating tax — Accomplice liability
• Ark. Code Ann. § 26-18-210Prosecutions — Where permitted
• Ark. Code Ann. § 26-18-211Failure to correct noncompliance after notification
• Ark. Code Ann. § 26-18-212Failure to file a return after notification
• Ark. Code Ann. § 26-18-301Duties of secretary
• Ark. Code Ann. § 26-18-302Preservation of records and copies
• Ark. Code Ann. § 26-18-303Records confidential and privileged — Exceptions. [Effective until May 1, 2021.]3 cites
• Ark. Code Ann. § 26-18-303.1Records confidential and privileged — Exceptions. [Effective May 1, 2021.]
• Ark. Code Ann. § 26-18-304Bonds1 cite
• Ark. Code Ann. § 26-18-305Examinations and investigations
• Ark. Code Ann. § 26-18-306Time limitations for assessments, collection, refunds, and prosecution4 cites
• Ark. Code Ann. § 26-18-307Notice requirements
• Ark. Code Ann. § 26-18-308Disposition of revenues
• Ark. Code Ann. § 26-18-309Defense of secretary in civil suits
• Ark. Code Ann. § 26-18-310Secretary's authority
• Ark. Code Ann. § 26-18-311Electronic tax administration policy
• Ark. Code Ann. § 26-18-312Signatures on electronic forms
• Ark. Code Ann. § 26-18-313Construction — Standard of proof for exemptions, deductions, and credits8 cites
• Ark. Code Ann. § 26-18-314Transparency
• Ark. Code Ann. § 26-18-401Assessment and collection of taxes generally3 cites
• Ark. Code Ann. § 26-18-402Jeopardy assessment1 cite
• Ark. Code Ann. § 26-18-403Proposed assessments1 cite
• Ark. Code Ann. § 26-18-404Taxpayer relief2 cites
• Ark. Code Ann. § 26-18-405Hearing on proposed assessments4 cites
• Ark. Code Ann. § 26-18-406Judicial relief20 cites
• Ark. Code Ann. § 26-18-501Liability for tax payment generally2 cites
• Ark. Code Ann. § 26-18-502Transferee liability
• Ark. Code Ann. § 26-18-503Remittance of taxes
• Ark. Code Ann. § 26-18-504Final accounts of fiduciaries
• Ark. Code Ann. § 26-18-505Extension of time for filing returns
• Ark. Code Ann. § 26-18-506Preservation of records by taxpayers1 cite
• Ark. Code Ann. § 26-18-507Claims for refunds of overpayments11 cites
• Ark. Code Ann. § 26-18-508Interest on deficiencies and overpayments
• Ark. Code Ann. § 26-18-509Liability for payment of taxes — Falsification of sales transaction records
• Ark. Code Ann. § 26-18-601Cancellation or refusal of license or permit
• Ark. Code Ann. § 26-18-602Judicial review of cancellation decision
• Ark. Code Ann. § 26-18-701Issuance of certificates of indebtedness and execution2 cites
• Ark. Code Ann. § 26-18-702Injunction proceedings
• Ark. Code Ann. § 26-18-703Appointment of receivers
• Ark. Code Ann. § 26-18-704Proceedings against localities
• Ark. Code Ann. § 26-18-705Settlement or compromise of liability controversies
• Ark. Code Ann. § 26-18-706Release of property from lien
• Ark. Code Ann. § 26-18-707Extension of comity
• Ark. Code Ann. § 26-18-708Spousal relief — Definitions
• Ark. Code Ann. § 26-18-801Title
• Ark. Code Ann. § 26-18-802Disclosure of rights of taxpayer
• Ark. Code Ann. § 26-18-803Procedures involving taxpayer interviews
• Ark. Code Ann. § 26-18-804Abatement of penalty or addition to tax due to erroneous written advice by secretary — Limitations
• Ark. Code Ann. § 26-18-805Basis for evaluation of employees
• Ark. Code Ann. § 26-18-806Content of tax due, deficiency, and other notices
• Ark. Code Ann. § 26-18-807Agreements for payment of tax liability in installments
• Ark. Code Ann. § 26-18-808Civil damages for failure to release lien
• Ark. Code Ann. § 26-18-809Civil damages for certain unauthorized collection actions
• Ark. Code Ann. § 26-18-810Disclosure or use of information by preparers of returns
• Ark. Code Ann. § 26-18-811Administrative appeal of liens
• Ark. Code Ann. § 26-18-812[Repealed.]
• Ark. Code Ann. § 26-18-901Office of Problems Resolution and Tax Information
• Ark. Code Ann. § 26-18-902Tax Advisory Council
• Ark. Code Ann. § 26-18-903Employee evaluation criteria
• Ark. Code Ann. § 26-18-904Collection activity — Erroneous action — Claim for damages