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Arkansas Code
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Subchapter 5 — Liability and Payment
- Section26-18-501. Liability for tax payment generally.
- Section26-18-502. Transferee liability.
- Section26-18-503. Remittance of taxes.
- Section26-18-504. Final accounts of fiduciaries.
- Section26-18-505. Extension of time for filing returns.
- Section26-18-506. Preservation of records by taxpayers.
- Section26-18-507. Claims for refunds of overpayments.
- Section26-18-508. Interest on deficiencies and overpayments.
- Section26-18-509. Liability for payment of taxes — Falsification of sales transaction records.