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2020 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 3 - Administration Generally
- § 26-18-301. Duties of secretary
- § 26-18-302. Preservation of records and copies
- § 26-18-303. Records confidential and privileged — Exceptions. [Effective until May 1, 2021.]
- § 26-18-303. Records confidential and privileged — Exceptions. [Effective May 1, 2021.]
- § 26-18-304. Bonds
- § 26-18-305. Examinations and investigations
- § 26-18-306. Time limitations for assessments, collection, refunds, and prosecution
- § 26-18-307. Notice requirements
- § 26-18-308. Disposition of revenues
- § 26-18-309. Defense of secretary in civil suits
- § 26-18-310. Secretary's authority
- § 26-18-311. Electronic tax administration policy
- § 26-18-312. Signatures on electronic forms
- § 26-18-313. Construction — Standard of proof for exemptions, deductions, and credits
- § 26-18-314. Transparency
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