Arkansas Code

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Subchapter 3 — Administration Generally

• Section26-18-301. Duties of secretary.
• Section26-18-302. Preservation of records and copies.
• Section26-18-303. Records confidential and privileged — Exceptions. [Effective until May 1, 2021.]
• Section26-18-303. Records confidential and privileged — Exceptions. [Effective May 1, 2021.]
• Section26-18-304. Bonds.
• Section26-18-305. Examinations and investigations.
• Section26-18-306. Time limitations for assessments, collection, refunds, and prosecution.
• Section26-18-307. Notice requirements.
• Section26-18-308. Disposition of revenues.
• Section26-18-309. Defense of secretary in civil suits.
• Section26-18-310. Secretary's authority.
• Section26-18-311. Electronic tax administration policy.
• Section26-18-312. Signatures on electronic forms.
• Section26-18-313. Construction — Standard of proof for exemptions, deductions, and credits.
• Section26-18-314. Transparency.