Arkansas Code Annotated
Ark. Code Ann. § 26-18-313 (2026)
Construction — Standard of proof for exemptions, deductions, and credits
✓ current as of May 2026
History. Acts 2009, No. 755, § 1; 2011, No. 983, § 3; 2015, No. 896, § 3.
Amendments. The 2011 amendment inserted “tax” in three places.
The 2015 amendment inserted “Construction —” in the section heading; and rewrote the section.
Notes of Decisions
Cited in 11
cases (7 in the last 5 years), 2009–2025 · leading case: Am. Honda Motor Co., Inc. v. Larry Walther, Dir., Arkansas Dep't of Fin. & Admin., 2020 Ark. 349 (Ark. 2020).
Am. Honda Motor Co., Inc. v. Larry Walther, Dir., Arkansas Dep't of Fin. & Admin., 2020 Ark. 349 (Ark. 2020). “” Ark. Code Ann. § 26-18-313 (a). DFA responds that American Honda misapprehends the burden of proof under the Tax Procedure Act.”
Arkansas Dep't of Fin. & Admin. v. Trotter Ford, Inc. & Trotter Auto, Inc., D/B/A Trotter Toyota, 2024 Ark. 31 (Ark. 2024). “3d 217 , 219; see also Ark. Code Ann. § 26-18-313 (d) (Repl. 2020).”
Rent-A-Ctr. East, Inc. v. Larry Walther, in His Off. Capacity as Dir. of the Arkansas Dep't of Fin. & Admin., 2021 Ark. 10 (Ark. 2021). “Ark. Code Ann. § 26-18-313 (e). Finally, (f)(1) Statutes imposing a tax and statutes providing a tax exemption, deduction, or credit shall be fairly and reasonably construed, taking into consideration the purpose and spirit of the tax, exemption, deduction, or credit and the…”
Weiss v. Bryce Co., LLC, 330 S.W.3d 756 (Ark. 2009). “3 DF & A argues that this new standard of review should not be given retroactive application to the instant ease because the tax assessments and refund claims were for periods prior to the effective date of Act 755 and, without an express legislative intention | sto the…”
Holbrook v. Healthport, Inc., 2014 Ark. 146 (Ark. 2014). “Code Ann. § 16-46-106 exempted her request for copies of her medical information from any sales tax because the statute does not specifically authorize the imposition of a sales tax.”
State of Arkansas, Dep't of Fin. & Admin. v. Kit Wilson & Jole Wilson, 2024 Ark. 25 (Ark. 2024). “Ark. Code Ann. § 26-18-313 (b). I. Application of the Tax Credit For its first point on appeal, ADFA argues that the circuit court erred in determining that ADFA must apply the Wilsons’ historic-rehabilitation income-tax credit to the amount of income tax that must be paid to…”
State of Arkansas, Dep't of Fin. & Admin. v. Kit Wilson & Jole Wilson, 2024 Ark. 25 (Ark. 2024). “Ark. Code Ann. § 26-18-313 (b). I. Application of the Tax Credit For its first point on appeal, ADFA argues that the circuit court erred in determining that ADFA must apply the Wilsons’ historic-rehabilitation income-tax credit to the amount of income tax that must be paid to…”
Hotels.com, L.P. Hotwire, Inc. Trip Network, Inc. (d/b/a Cheaptickets.com) Expedia, Inc. Internetwork Publ'g Corp. (d/b/a Lodging.com) Orbitz, LLC Priceline.com Inc. (n/k/a Booking Holdings, Inc.) Priceline.com, LLC Travelocity.com, L.P. (n/k/a Tvl Lp) Travelweb, LLC & Site59.com, LLC v. Pine Bluff Advert. & Promotion Comm'n, Jefferson Cnty., Arkansas, & All Others Similarly Situated City of North Little Rock, Arkansas, & All Others Similarly Situated & the State of Arkansas, 2024 Ark. 86 (Ark. 2024). “]” Ark. Code Ann. § 26-18-313 (a), (f)(2) (Supp.”
Hotels.com, L.P. Hotwire, Inc. Trip Network, Inc. (d/b/a Cheaptickets.com) Expedia, Inc. Internetwork Publ'g Corp. (d/b/a Lodging.com) Orbitz, LLC Priceline.com Inc. (n/k/a Booking Holdings, Inc.) Priceline.com, LLC Travelocity.com, L.P. (n/k/a Tvl Lp) Travelweb, LLC & Site59.com, LLC v. Pine Bluff Advert. & Promotion Comm'n, Jefferson Cnty., Arkansas, & All Others Similarly Situated City of North Little Rock, Arkansas, & All Others Similarly Situated & the State of Arkansas, 2024 Ark. 86 (Ark. 2024). “]” Ark. Code Ann. § 26-18-313 (a), (f)(2) (Supp.”
Karen Hardesty, in Her Off. Capacity as Boone Cnty. Assessor v. North Arkansas Med. Servs., Inc., & North Arkansas Reg'l Med. Ctr., Inc., 2019 Ark. App. 410 (Ark. Ct. App. 2019). “3d 834, 838 , or by a preponderance of the evidence, Ark. Code Ann. § 26-18-313 (c) (Supp. 2017).”
City of Pine Bluff, Arkansas Advert. & Promotion Comm'n v. Aramark Educ. Servs., LLC, 2025 Ark. App. 306 (Ark. Ct. App. 2025). “]” Ark. Code Ann. § 26-18-313 (a), (f)(2) (Repl.”
— Ark. Code Ann. § 26-18-313(a) — 1 case
Am. Honda Motor Co., Inc. v. Larry Walther, Dir., Arkansas Dep't of Fin. & Admin., 2020 Ark. 349 (Ark. 2020). “” Ark. Code Ann. § 26-18-313 (a). DFA responds that American Honda misapprehends the burden of proof under the Tax Procedure Act.”
— Ark. Code Ann. § 26-18-313(b) — 1 case
Am. Honda Motor Co., Inc. v. Larry Walther, Dir., Arkansas Dep't of Fin. & Admin., 2020 Ark. 349 (Ark. 2020). “” Ark. Code Ann. § 26-18-313 (a). DFA responds that American Honda misapprehends the burden of proof under the Tax Procedure Act.”
— Ark. Code Ann. § 26-18-313(f)(2) — 1 case
Rent-A-Ctr. East, Inc. v. Larry Walther, in His Off. Capacity as Dir. of the Arkansas Dep't of Fin. & Admin., 2021 Ark. 10 (Ark. 2021). “Ark. Code Ann. § 26-18-313 (e). Finally, (f)(1) Statutes imposing a tax and statutes providing a tax exemption, deduction, or credit shall be fairly and reasonably construed, taking into consideration the purpose and spirit of the tax, exemption, deduction, or credit and the…”
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