The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022.. The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022.. The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter. Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after 1/1/2022.. The interest and penalty provisions in the Arkansas Tax Procedure Act, § 26-18-101 et seq., apply to the tax imposed under this chapter.
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