Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 14 - Tangible Personal Property > § 26-26-1402 - Applicability.

§ 26-26-1402 - Applicability.

26-26-1402. Applicability.

The provisions of this subchapter shall not be applicable to taxpayers whose property is subject to assessment by the Tax Division of the Arkansas Public Service Commission.