All proceedings relative to the issuance, revocation, or suspension of a permit under this subchapter shall be governed by the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., and the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.
Applicability of tax procedure provisions
Ark. Code Ann. § 26-52-209 — under Gross Receipts Tax.
Ark. Code Ann. § 26-52-209