Arkansas StatutesSubchapter 5 - Liability and Paymentยง 26-18-501 - Liability for tax payment generally.ยง 26-18-502 - Transferee liability.ยง 26-18-503 - Remittance of taxes.ยง 26-18-504 - Final accounts of fiduciaries.ยง 26-18-505ยง 26-18-506ยง 26-18-507 - Claims for refunds of overpayments.ยง 26-18-508 - Interest on deficiencies and overpayments.