Browse Arkansas Code titles and sections
26-17-304. Suits and other proceedings.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-17-304. Suits and other proceedings.
(a)(1)(A) The Secretary of the Department of Finance and Administration may:
(i) Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and
(ii) Defend all suits and other proceedings concerning taxes, fees, or licenses administered by the secretary.
(B) All suits and proceedings instituted by the secretary or defended by the secretary that concern taxes, fees, or licenses administered by the Revenue Division of the Department of Finance and Administration may be maintained or defended by an attorney authorized to represent the interests of the division pursuant to § 26-17-202.
(2) No deposits of advance cost shall be required of the secretary in any suit or proceedings, nor shall he or she be required to give bond for cost, indemnity, or stay as a condition to the institution of any suit or proceedings or to the issuance, service, or execution of any process in any suit or proceedings or ancillary to any suit or proceedings or to the appeal from any adverse action.
(b)(1) The secretary shall not be required to advance or pay any court costs to any court clerk for the institution or prosecution of any suit filed in his or her official capacity.
(2) No bond shall be required of the secretary in obtaining restraining orders, injunctions, or any other cases in which a bond is required to be made by a litigant, including supersedeas bond upon appeal.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-17-304
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-17-304
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 948e7cd28ceed681dd418d137b033a1f80c446124abbe58529bd186e793879b4
Source location: content.xml paragraph 1179
Stored source content
26-17-304. Suits and other proceedings.
(a)(1)(A) The Secretary of the Department of Finance and Administration may:
(i) Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and
(ii) Defend all suits and other proceedings concerning taxes, fees, or licenses administered by the secretary.
(B) All suits and proceedings instituted by the secretary or defended by the secretary that concern taxes, fees, or licenses administered by the Revenue Division of the Department of Finance and Administration may be maintained or defended by an attorney authorized to represent the interests of the division pursuant to § 26-17-202.
(2) No deposits of advance cost shall be required of the secretary in any suit or proceedings, nor shall he or she be required to give bond for cost, indemnity, or stay as a condition to the institution of any suit or proceedings or to the issuance, service, or execution of any process in any suit or proceedings or ancillary to any suit or proceedings or to the appeal from any adverse action.
(b)(1) The secretary shall not be required to advance or pay any court costs to any court clerk for the institution or prosecution of any suit filed in his or her official capacity.
(2) No bond shall be required of the secretary in obtaining restraining orders, injunctions, or any other cases in which a bond is required to be made by a litigant, including supersedeas bond upon appeal.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-17-202. Attorneys.
(a) The Secretary of the Department of Finance and Administration shall employ one (1) or more attorneys for the Revenue Division of the Department of Finance and Administration if he or she deems it necessary and if a saving of money can be had by employing one (1) or more attorneys for the division.
(b) Each division attorney may maintain and defend the interests of the division in matters before:
(1) Administrative bodies;
(2) Arkansas trial courts;
(3) The Court of Appeals;
(4) The Supreme Court;
(5) The United States Supreme Court; and
(6) All other federal courts.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-17-202
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 26-17-202. This identifies an authority to review, not proof of applicability.