Arkansas Code
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally

Subchapter 1 - General Provisions

§ 26-18-101. Title - This chapter shall be known and may be cited as...

§ 26-18-102. Purpose - The purpose of this chapter is to provide, as far...

§ 26-18-103. Construction - Unless otherwise expressly provided in any state law hereafter enacted,...

§ 26-18-104. Definitions - As used in this chapter: (1) “Assessment” means the determination...

Subchapter 2 - Penalties and Offenses

§ 26-18-202. Failure to pay or file return - Any person required under any state tax law to pay...

§ 26-18-203. False or fraudulent reports, etc - Any taxpayer required to make, render, sign, or verify any...

§ 26-18-204. False answers to questions or affidavits - Any taxpayer or other person who knowingly makes a false...

§ 26-18-205. Failure to obey summons - Any person who, being summoned to appear to testify or...

§ 26-18-206. Conduct of business without license - Any person required to obtain a license or permit by...

§ 26-18-207. Continuance of business after forfeiture of bond - Any person who, after the forefeiture by the Secretary of...

§ 26-18-208. Additional penalties and tax - In addition to the criminal penalties provided by this chapter,...

§ 26-18-209. Evading or defeating tax — Accomplice liability - Any person who assists a taxpayer in evading or defeating...

§ 26-18-210. Prosecutions — Where permitted - Prosecution of any criminal offense provided for in this subchapter...

§ 26-18-211. Failure to correct noncompliance after notification - If a taxpayer has been previously advised that he or...

§ 26-18-212. Failure to file a return after notification - If a taxpayer has previously been advised that the taxpayer...

Subchapter 3 - Administration Generally

§ 26-18-308. Disposition of revenues - All taxes, interest, penalties, and court costs received by the...

§ 26-18-309. Defense of secretary in civil suits - When the Secretary of the Department of Finance and Administration...

Subchapter 5 - Liability and Payment

§ 26-18-508. Interest on deficiencies and overpayments - Interest shall be collected on tax deficiencies and paid on...

§ 26-18-509. Liability for payment of taxes — Falsification of sales transaction records - A person who violates § 5-37-507 is liable to the...

Subchapter 7 - Enforcement

§ 26-18-703. Appointment of receivers - At the request of the Secretary of the Department of...

§ 26-18-704. Proceedings against localities - When a county, city, town, or other political subdivision of...

§ 26-18-707. Extension of comity - The courts of this state shall recognize and enforce liability...

Subchapter 8 - Taxpayer Bill of Rights

§ 26-18-801. Title - This subchapter may be cited as the “Taxpayer Bill of...

§ 26-18-805. Basis for evaluation of employees - The Secretary of the Department of Finance and Administration shall...

§ 26-18-810. Disclosure or use of information by preparers of returns - shall pay a penalty of two hundred fifty dollars ($250)...

Subchapter 9 - Taxpayer Assistance

§ 26-18-903. Employee evaluation criteria - The Secretary of the Department of Finance and Administration shall...

Subchapter 10 - Business Closure

§ 26-18-1006. Authority to promulgate rules - The Secretary of the Department of Finance and Administration may...