Administration Generally

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Administration of State Taxes
  5. State Tax Procedure Generally
  6. Administration Generally

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Section
26-18-301

Duties of secretary

Section
26-18-302

Preservation of records and copies

Section
26-18-303

Records confidential and privileged — Exceptions. [Effective until May 1, 2021.]

Section
26-18-303

Records confidential and privileged — Exceptions. [Effective May 1, 2021.]

Section
26-18-304

Bonds

Section
26-18-305

Examinations and investigations

Section
26-18-306

Time limitations for assessments, collection, refunds, and prosecution

Section
26-18-307

Notice requirements

Section
26-18-308

Disposition of revenues

Section
26-18-309

Defense of secretary in civil suits

Section
26-18-310

Secretary's authority

Section
26-18-311

Electronic tax administration policy

Section
26-18-312

Signatures on electronic forms

Section
26-18-313

Construction — Standard of proof for exemptions, deductions, and credits

Section
26-18-314

Transparency