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Code of Arkansas Rules

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Title 26. Taxation

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Code of Arkansas Rules

Pursuant to Arkansas Code § 25-15-218, the Code of Arkansas Rules is a codification of the general and permanent rules of Arkansas agencies. This online searchable database constitutes the official version of the Code of Arkansas Rules and became effective on January 1, 2025. It is updated on a weekly basis and may not reflect recent rulemaking. Please check with the respective agency for information on recent rulemaking.

DISCLAIMER: The inclusion of a rule in the Code of Arkansas Rules shall not be construed to represent an expression that the rule is consistent with state or federal law or legislative intent.

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Last Updated: 12/15/2025 3:32:51 PM

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