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19-11-1015. Cancellation of contract on entry of final business closure order — Definition. [Effective January 1, 2020.]
Arkansas Code — all titles (historical 2020) · legal_authorities
19-11-1015. Cancellation of contract on entry of final business closure order — Definition. [Effective January 1, 2020.]
(a) As used in this subchapter, “final business closure order” means a business closure order for which a contractor has either:
(1) Waived further administrative review under § 26-18-1001 et seq.; or
(2) Exhausted all remedies to appeal under § 26-18-1001 et seq.
(b) The Revenue Division shall provide to the Office of State Procurement all final business closure orders entered into against a contractor.
(c) Upon receipt of a final business closure order, the office shall, as soon as reasonably practicable:
(1) Notify each state agency with which the contractor has a contract that the:
(A) Contractor is subject to a final business closure order; and
(B) Provision of any goods or services, or both, under a contract with the contractor that is subject to a final business closure order shall cease as soon as reasonably practicable; and
(2) Notify all state agencies that the contractor that is subject to a final business closure order shall not be awarded or maintain a contract with a state agency unless the office provides notice under subsection (d) of this section.
(d) Upon receipt of information that a contractor has resolved a business closure, the office shall notify all state agencies, as soon as reasonably practicable, that:
(1) Any unexpired contracts with the contractor may continue if the contract was not terminated, cancelled, suspended, or discontinued; and
(2) The contractor may be awarded or maintain a contract with a state agency.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-11-1015
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:19-11-1015
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bde02b829f2ab5049a08602804b73da1529dc4fe07c24d7734f5aab5c094a69b
Source location: content.xml paragraph 17526
Stored source content
19-11-1015. Cancellation of contract on entry of final business closure order — Definition. [Effective January 1, 2020.]
(a) As used in this subchapter, “final business closure order” means a business closure order for which a contractor has either:
(1) Waived further administrative review under § 26-18-1001 et seq.; or
(2) Exhausted all remedies to appeal under § 26-18-1001 et seq.
(b) The Revenue Division shall provide to the Office of State Procurement all final business closure orders entered into against a contractor.
(c) Upon receipt of a final business closure order, the office shall, as soon as reasonably practicable:
(1) Notify each state agency with which the contractor has a contract that the:
(A) Contractor is subject to a final business closure order; and
(B) Provision of any goods or services, or both, under a contract with the contractor that is subject to a final business closure order shall cease as soon as reasonably practicable; and
(2) Notify all state agencies that the contractor that is subject to a final business closure order shall not be awarded or maintain a contract with a state agency unless the office provides notice under subsection (d) of this section.
(d) Upon receipt of information that a contractor has resolved a business closure, the office shall notify all state agencies, as soon as reasonably practicable, that:
(1) Any unexpired contracts with the contractor may continue if the contract was not terminated, cancelled, suspended, or discontinued; and
(2) The contractor may be awarded or maintain a contract with a state agency.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-1001. Business closure authority — Notice.
(a) In addition to all other remedies provided by law for the collection of unpaid taxes, the Secretary of the Department of Finance and Administration may close the business of a noncompliant taxpayer as defined by § 26-18-104, subject to the administrative and judicial appeal procedures in this subchapter, if the noncompliant taxpayer for three (3) times within any consecutive twenty-four-month period fails to either:
(1) Report in the manner required by Arkansas law:
(A) Gross receipts or compensating use tax; or
(B) State income tax withholding for employees; or
(2) Remit the tax that is due for the reporting period for:
(A) Gross receipts or compensating use tax; or
(B) State income tax withholding for employees.
(b)(1) The secretary shall give notice to the noncompliant taxpayer that the third delinquency in reporting or remitting tax in any consecutive twenty-four-month period will result in the closure of the business.
(2) The notice must be in writing and delivered to the noncompliant taxpayer by the United States Postal Service or by hand delivery.
(c)(1) If the noncompliant taxpayer has a third delinquency in reporting or remitting tax in any consecutive twenty-four-month period after the issuance of the notice provided in subsection (b) of this section, the secretary shall notify the noncompliant taxpayer by certified mail or by hand delivery that the business will be closed within five (5) business days from the date of the notice unless the noncompliant taxpayer makes arrangements with the secretary to satisfy the tax delinquency.
(2) When the fifth day falls on a Saturday, Sunday, or legal holiday, the performance of the act is considered timely if it is performed on the next succeedin
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-1001
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-18-1001. This identifies an authority to review, not proof of applicability.