2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 1 - General Provisions
§ 26-18-102. Purpose

Universal Citation:
AR Code § 26-18-102 (2017)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
  • The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:
    • (1) Certificates of Title -- Registration -- Anti Theft Provision, § 27-14-101 et seq.;
    • (2) Motor Vehicle License and Fees, §§ 26-55-101 and 27-14-305, § 27-14-501 et seq., and § 27-15-401 et seq.[repealed];
    • (3) Operator and Chauffeur License, § 27-16-101 et seq.;
    • (4) Traffic on Highways -- Definition -- General Provision, §§ 27-49-102, 27-49-104 -- 27-49-112, and 27-49-201 et seq.;
    • (5) Arkansas Racing Commission -- Horse Racing, the Arkansas Horse Racing Law, §§ 23-110-101 et seq.;
    • (6) Dog Races, the Arkansas Greyhound Racing Law,§ 23-111-101 et seq.;
    • (7) Boxing and Wrestling Exhibitions, §§ 17-22-201 -- 17-22-205 and 17-22-301 et seq.; and
    • (8) Ad valorem taxes collected pursuant to § 26-26-1614.
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