# Ark. Code Ann. § 26-18-1103: Legislative intent - Construction

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1103

## Section

- **Citation:** Ark. Code Ann. § 26-18-1103
- **Heading:** Legislative intent - Construction
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1103

## Text

This subchapter shall be interpreted and construed to further the intent of the General Assembly to provide the people of Arkansas with an independent tax appeals commission to hear and resolve tax disputes between taxpayers and the Department of Finance and Administration. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

This subchapter shall be interpreted and construed to further the intent of the General Assembly to provide the people of Arkansas with an independent tax appeals commission to hear and resolve tax disputes between taxpayers and the Department of Finance and Administration.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

## Nearby sections

- [Ark. Code Ann. § 26-18-1101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1101.md)
- [Ark. Code Ann. § 26-18-1102 Legislative purpose](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1102.md)
- [Ark. Code Ann. § 26-18-1103 Legislative intent - Construction](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1103.md)
- [Ark. Code Ann. § 26-18-1104 Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1104.md)
- [Ark. Code Ann. § 26-18-1105 Tax Appeals Commission - Creation](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1105.md)
- [Ark. Code Ann. § 26-18-1106 Appointment of commissioners](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1106.md)
- [Ark. Code Ann. § 26-18-1107 Qualifications of commissioners](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1107.md)
- [Ark. Code Ann. § 26-18-1108 Location of the Tax Appeals Commission - On-site observation](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1108.md)
- [Ark. Code Ann. § 26-18-1109 Employees](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1109.md)
- [Ark. Code Ann. § 26-18-1110 Jurisdiction](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1110.md)
- [Ark. Code Ann. § 26-18-1111 Settlement of tax disputes](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1111.md)
- [Ark. Code Ann. § 26-18-1112 Service of process](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1112.md)
- [Ark. Code Ann. § 26-18-1113 Pleadings](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1113.md)
- [Ark. Code Ann. § 26-18-1114 Stipulation](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1103. Check the current official text before relying on it. Not legal advice.