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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115)
Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504)
Subchapter 4 - RECIPROCAL PACTS AND AGREEMENTS (§§ 26-17-401 — 26-17-404)
Section 26-17-404 - Violations
Universal Citation:
AR Code § 26-17-404 (2023)
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Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating provisions of this subchapter and shall be punished as provided in this subchapter.
Acts 1949, No. 144, § 3; A.S.A. 1947, § 84-1733.
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