Ark. Code Ann. » Title 26 Chapter 18
Arkansas Code Annotated

Ark. Code Ann. § 26-18-103 (2026)

Construction

✓ current as of May 2026
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Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.

History. Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702.

Notes of Decisions
Cited in 1 case, 2003–2003 · leading case: Owens v. State, 128 S.W.3d 445 (Ark. 2003).
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Owens v. State, 128 S.W.3d 445 (Ark. 2003). · cites it 4× “The trial court found significant that section 26-18-3060) specifically applied to criminal prosecutions under the provisions of any state tax law.”
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