The provisions of this subchapter are subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration, including without limitation the provisions regarding interest and penalty on delinquent taxes.
Administration of law
Ark. Code Ann. § 26-57-1502 — under State Privilege Taxes.
Ark. Code Ann. § 26-57-1502