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A taxpayer filing a report for a tax due under this chapter is eligible for the discount for prompt payment pursuant to § 26-52-503.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 63 - Arkansas Special Excise Taxes
Subchapter 2 - Registration — Discount — Exemption — Procedures
§ 26-63-202. Discount for prompt payment
§ 26-63-203. Exemptions generally
§ 26-63-205. Applicability of tax procedure provisions