§ 26-18-101. Title

This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.

§ 26-18-102. Purpose

The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following: (1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.; (2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.; (3) […]

§ 26-18-103. Construction

Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.

§ 26-18-104. Definitions

As used in this chapter: (1) “Assessment” means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise; (2) “Corporation” means an organization, other than a partnership, […]