The provisions of this subchapter are declared to be supplemental to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall not be construed to repeal any part thereof not in direct conflict with this subchapter.
Subchapter supplemental
Ark. Code Ann. § 26-51-903 — under Income Taxes.
Ark. Code Ann. § 26-51-903