The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be read in pari materia with this chapter, and in the event of any conflict with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall control.
Structure Arkansas Code
Chapter 62 - Alternative Fuels Tax
Subchapter 1 - General Provisions
§ 26-62-106. False or fraudulent reports — Fraudulent avoidance of tax — Penalty
§ 26-62-107. Assessment of delinquent tax — Time limitations
§ 26-62-108. Conflicts with Arkansas Tax Procedure Act