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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 5 - LIABILITY AND PAYMENT (§§ 26-18-501 — 26-18-509)
- Section 26-18-501 - Liability for tax payment generally
- Section 26-18-502 - Transferee liability
- Section 26-18-503 - Remittance of taxes
- Section 26-18-504 - Final accounts of fiduciaries
- Section 26-18-505 - Extension of time for filing returns
- Section 26-18-506 - Preservation of records by taxpayers
- Section 26-18-507 - Claims for refunds of overpayments
- Section 26-18-508 - Interest on deficiencies and overpayments
- Section 26-18-509 - Liability for payment of taxes - Falsification of sales transaction records
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