The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022.. The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..
Arkansas Legal Code