Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 18 - State Tax Procedure Generally > Subchapter 3 - Administration Generally > § 26-18-313 - Standard of proof for exemptions, deductions, and credits.

§ 26-18-313 - Standard of proof for exemptions, deductions, and credits.

26-18-313. Standard of proof for exemptions, deductions, and credits.

The standard of proof for a taxpayer to establish facts to support a claim for an exemption, deduction, or credit is clear and convincing evidence.