Code of Arkansas Rules Title 26 — Taxation
26 CAR § 240-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
This part is promulgated to implement and clarify Acts 1987, No. 977.
# (b)
All persons should read this part in its entirety because the meaning of the provisions of one section may depend upon the provisions contained in another section.
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