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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 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314)
- Section 26-18-301 - Duties of secretary
- Section 26-18-302 - Preservation of records and copies
- Section 26-18-303 - Records confidential and privileged - Exceptions
- Section 26-18-304 - Bonds
- Section 26-18-305 - Examinations and investigations
- Section 26-18-306 - Time limitations for assessments, collection, refunds, and prosecution
- Section 26-18-307 - Notice requirements
- Section 26-18-308 - Disposition of revenues
- Section 26-18-309 - Defense of secretary in civil suits
- Section 26-18-310 - Secretary's authority
- Section 26-18-311 - Electronic tax administration policy
- Section 26-18-312 - Signatures on electronic forms
- Section 26-18-313 - Construction - Standard of proof for exemptions, deductions, and credits
- Section 26-18-314 - Transparency
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