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2020 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 (2020)
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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. (1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;

  2. (2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.;

  3. (3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;

  4. (4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;

  5. (5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;

  6. (6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;

  7. (7) Boxing and Wrestling Exhibitions, §§ 17-22-201 — 17-22-205 and § 17-22-301 et seq.; and

  8. (8) Ad valorem taxes collected pursuant to § 26-26-1614.

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