Arkansas StatutesSubchapter 4 - Assessmentsยง 26-18-401 - Assessment and collection of taxes generally.ยง 26-18-402 - Jeopardy assessment.ยง 26-18-403 - Proposed assessments.ยง 26-18-404ยง 26-18-405 - Hearing on proposed assessments.ยง 26-18-406 - Judicial relief.