§ 26-18-707. Extension of comity
The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.
§ 26-18-801. Title
This subchapter may be cited as the “Taxpayer Bill of Rights”.
§ 26-18-805. Basis for evaluation of employees
The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.
§ 26-18-810. Disclosure or use of information by preparers of returns
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
§ 26-18-903. Employee evaluation criteria
The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.
§ 26-18-1006. Authority to promulgate rules
The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.
§ 26-18-210. Prosecutions — Where permitted
Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.
§ 26-18-211. Failure to correct noncompliance after notification
If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to be shown on the return […]
§ 26-18-212. Failure to file a return after notification
If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of Finance and Administration that the taxpayer is no longer required to […]
§ 26-18-308. Disposition of revenues
All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, […]