Table Of Content

VOMWB 5MI /.< ; » TITLE 26, Ctt Digitized by the Internet Archive 2013 in http://archive.org/details/govlawarcode200827b Arkansas Code OF 1987 Annotated VOLUME 27B 2008 Replacement TITLE TAXATION 26: (CHAPTERS 58-81) Prepared by the Editorial Staffofthe Publisher Under the Direction and Supervision ofthe ARKANSAS CODE REVISION COMMISSION Senator Sue Madison, Chair Senator Shawn Womack Representative Michael Lamoureux Representative Mark Pate Honorable Douglas O. Smith, Jr. Honorable William G. Wright Honorable Don M. Schnipper Honorable Cynthia Nance, Dean, University ofArkansas at Fayetteville, School ofLaw Honorable Chuck Goldner, Dean, University ofArkansas at Little Rock, William H. Bowen School ofLaw Honorable Warren T. Readnour, SeniorAssistant Attorney General Honorable David Ferguson, Director ofthe Bureau of Legislative Research LexisNexiss Copyright © 1987, 1997, 2008 BY The State of Arkansas All Rights Reserved LexisNexis and the Knowledge Burst logo are registered trademarks, and Michie is atrademark ofReedElsevierProperties Inc. usedunderlicense. MatthewBenderis aregisteredtrademarkof Matthew BenderProperties Inc. 4072811 ISBN 978-1-4224-4720-8 LexisNexis Matthew Bender & Company, Inc. P.O. Box 7587, Charlottesville, VA 22906-7587 www.lexisnexis.com (Pub.40604) Sources This volume contains legislation enacted by the Arkansas General Assembly through the 2007 Regular Session. Annotations are to the following sources: ArkansasAdvance Reports through 2007Ark. LEXIS 685 (December 13, 2007) and 2007 Ark. App. LEXIS 869 (December 12, 2007). Federal Supplement through December 12, 2007. Federal Reporter 3d Series through December 12, 2007. United States Supreme Court Reports, through December 12, 2007. Bankruptcy Reporter through December 12, 2007. Arkansas Law Notes through the 2006 Edition. Arkansas Law Review through Volume 60, p. 353. University ofArkansas at Little Rock Law Review through Volume " 28, p. 744. A.L.R. 6th through Volume 17, p. 757. in Titles of the Arkansas Code 1. General Provisions 16. Practice, Procedure, and Courts 2. Agriculture 17. Professions, Occupations, and 3. Alcoholic Beverages Businesses 4. Business and Commercial Law 18. Property 5. Criminal Offenses 19. Public Finance 6. Education 20. Public Health and Welfare 7. Elections 21. Public Officers and Employees 8. Environmental Law 22. Public Property 9. Family Law 23. PublicUtilities andRegulatedIn- 10. General Assembly dustries 11. Labor and Industrial Relations 12. Law Enforcement, Emergency 24. Retirement and Pensions Management, and Military Af- 25. State Government 26. Taxation fairs 13. Libraries, Archives, and Cultural 27. Transportation Resources 28. Wills, Estates, and Fiduciary Re- 14. Local Government lationships 15. Natural Resources and Economic Development IV User's Guide Differences in language, subsection order, punctuation, and other variations in the statute text from legislative acts, supplement pam- phlets, and previous versions of the bound volume, are editorial changes made at the direction ofthe Arkansas Code Revision Commis- sion pursuant to the authority granted in § 1-2-303. Many of the Arkansas Code's research aids,^as well as its organiza- tion and other features, are described in the User's Guide, which appears near the beginning ofthe bound Volume 1 ofthe Code.