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ARKANSAS STATUTES AND CODES
§ 26-58-104 - Arkansas Tax Procedure Act applicable.
26-58-104. Arkansas Tax Procedure Act applicable.
(a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, 26-18-101 et seq.
(b) The provisions of the Arkansas Tax Procedure Act, 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.
(a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, 26-18-101 et seq.
(b) The provisions of the Arkansas Tax Procedure Act, 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.
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