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 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120)
Subchapter 1 - GENERAL PROVISIONS (§§ 26-18-101 — 26-18-105)
Section 26-18-102 - Purpose

Universal Citation:
AR Code § 26-18-102 (2023)
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) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;
  • (2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.;
  • (3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;
  • (4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;
  • (5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;
  • (6) 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.

Amended by Act 2019, No. 393,§ 1, eff. 7/24/2019.

Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702; Acts 2003, No. 831, § 1.


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