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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 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120)
Subchapter 11 - INDEPENDENT TAX APPEALS COMMISSION ACT (§§ 26-18-1101 — 26-18-1120)
Section 26-18-1114 - Stipulation
Universal Citation:
AR Code § 26-18-1114 (2023)
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The parties to a proceeding shall make every reasonable effort to stipulate all relevant and nonprivileged facts to the fullest extent to which a complete or qualified agreement can or fairly should be reached.
Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
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