26-58-104. Arkansas Tax Procedure Act applicable.

(a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, 26-18-101 et seq.

(b) The provisions of the Arkansas Tax Procedure Act, 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this subchapter and to the reporting, remitting, and enforcement of the tax.