Ark. Code § 26-65-106

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-65-106 - Interest and penalty

The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.

Ark. Code § 26-65-106

Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022..