Ark. Code § 26-62-108
Current with legislation from 2024 Fiscal and Special Sessions.
The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be read in pari materia with this chapter, and in the event of any conflict with the Arkansas Tax Procedure Act, § 26-18-101 et seq., and this chapter, the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall control.
Ark. Code § 26-62-108