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ARKANSAS STATUTES AND CODES
§ 26-18-313 - Standard of proof for exemptions, deductions, and credits.
26-18-313. Standard of proof for exemptions, deductions, and credits.
The standard of proof for a taxpayer to establish facts to support a claim for an exemption, deduction, or credit is clear and convincing evidence.
The standard of proof for a taxpayer to establish facts to support a claim for an exemption, deduction, or credit is clear and convincing evidence.
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