Code of Arkansas Rules Title 26 — Taxation
26 CAR § 133-109
Application of Arkansas Tax Procedure Act
Official textcodeofarrules.arkansas.gov
The Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., is applicable to the administration and enforcement of the pass-through entity tax.
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In this chapter (9 sections)
- 133-101 · Citation
- 133-102 · Definitions
- 133-103 · Election
- 133-104 · Pass-through entity tax return and payment
- 133-105 · Calculation of pass-through entity tax
- 133-106 · Members
- 133-107 · Income tax withholding on nonresident members
- 133-108 · Annual prepayments
- 133-109 · Application of Arkansas Tax Procedure Act