Arkansas Code Annotated

Ark. Code Ann. § 26-18-501 (2026)

Liability for tax payment generally

✓ current as of May 2026

Find cases: SyfertCases citing this section JustiaArk. Code CornellLII Search CasesGoogle Scholar

History. Acts 1979, No. 401, § 7; A.S.A. 1947, § 84-4707; Acts 1995, No. 1160, § 24.

Case Notes

Cited: Martin v. Couey Chrysler Plymouth, Inc., 308 Ark. 325, 824 S.W.2d 832 (1992).

Notes of Decisions

Cited in 3 cases, 1992–2008 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).

Sort: Relevance Newest Treatment

Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008). · cites it 2× “, Ark.Code Ann. § 26-18-501 (1997); Cal. Rev.”

Martin v. Couey Chrysler Plymouth, Inc., 824 S.W.2d 832 (Ark. 1992). · cites it 4× “ADFA also counterclaimed alleging fraud, unjust enrichment and a willful attempt by Couey to evade payment of the tax under Ark. Code Ann. § 26-18-501 (1987); that Couey's actions fraudulently caused a deficiency to be reported on a tax return in violation of Ark.”

Ador v. Action marine/randall (Ariz. 2008). “, Ark. Code Ann. § 26-18-501 (1997); Cal. Rev.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.