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006.05.523-IX. Application of Tax Procedure Act.

AR ADC 006.05.523-IXArkansas Administrative CodeEffective: November 28, 2022

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 523. Arkansas Elective Pass-Through Entity Tax
Effective: November 28, 2022
Ark. Admin. Code 006.05.523-IX
006.05.523-IX. Application of Tax Procedure Act.
Currentness
The Arkansas Tax Procedure Act (Ark. Code Ann. § 26-18-101 et seq.) is applicable to the administration and enforcement of the Pass-Through Entity Tax.

Credits

Adopted Nov. 28, 2022.
Authority. Ark. Code Ann. § 26-65-105.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.523-IX, AR ADC 006.05.523-IX
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