Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Arkansas
/
Title 26 - Taxation
/
Subtitle 2 - Administration...
/
Chapter 18 - State Tax Proc...
/
Subchapter 5 - Liability and Payment
Subchapter 5 - Liability and Payment
§ 26-18-501. Liability for tax payment generally
§ 26-18-502. Transferee liability
§ 26-18-503. Remittance of taxes
§ 26-18-504. Final accounts of fiduciaries
§ 26-18-505. Extension of time for filing returns
§ 26-18-506. Preservation of records by taxpayers
§ 26-18-507. Claims for refunds of overpayments
§ 26-18-508. Interest on deficiencies and overpayments
§ 26-18-509. Liability for payment of taxes -- Falsification of sales transaction records