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26-18-1003. Judicial relief — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-1003. Judicial relief — Definitions.
(a) As used in this section:
(1) “Administrative decision” means a decision issued under § 26-18-1002 to affirm the decision of the Secretary of the Department of Finance and Administration to close the business of a noncompliant taxpayer;
(2) “Business” means a business subject to an administrative decision; and
(3) “Business closure order” means a notice of closure issued by the secretary under § 26-18-1001.
(b)(1) A noncompliant taxpayer may seek judicial relief from an administrative decision by filing suit within twenty (20) calendar days of the date of the administrative decision.
(2) Jurisdiction for a suit under this section shall be in the Pulaski County Circuit Court or the circuit court of the county where the noncompliant taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.
(c)(1)(A) A noncompliant taxpayer shall not operate a business after twenty (20) calendar days from issuance of an administrative decision unless the noncompliant taxpayer obtains an order from the circuit court staying the effect of the administrative decision.
(B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the secretary provides proof that the taxpayer has failed to timely file returns for or make full payment of the taxes identified in § 26-18-1001(a) after the date suit is filed under this section.
(2) If a noncompliant taxpayer fails to obtain an order staying the effect of the administrative decision or if an order staying the effect of the administrative decision is later revoked, the secretary shall follow the procedures in §§ 26-18-1004 and 26-18-1005 to enforce the closure of the business pending the outcome of the s
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-1003
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:26-18-1003
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 02a89c0fa0b4af002ae411f24e83548b80b137c75995b061bbfe43d75f0313ba
Source location: content.xml paragraph 3121
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26-18-1003. Judicial relief — Definitions.
(a) As used in this section:
(1) “Administrative decision” means a decision issued under § 26-18-1002 to affirm the decision of the Secretary of the Department of Finance and Administration to close the business of a noncompliant taxpayer;
(2) “Business” means a business subject to an administrative decision; and
(3) “Business closure order” means a notice of closure issued by the secretary under § 26-18-1001.
(b)(1) A noncompliant taxpayer may seek judicial relief from an administrative decision by filing suit within twenty (20) calendar days of the date of the administrative decision.
(2) Jurisdiction for a suit under this section shall be in the Pulaski County Circuit Court or the circuit court of the county where the noncompliant taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.
(c)(1)(A) A noncompliant taxpayer shall not operate a business after twenty (20) calendar days from issuance of an administrative decision unless the noncompliant taxpayer obtains an order from the circuit court staying the effect of the administrative decision.
(B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the secretary provides proof that the taxpayer has failed to timely file returns for or make full payment of the taxes identified in § 26-18-1001(a) after the date suit is filed under this section.
(2) If a noncompliant taxpayer fails to obtain an order staying the effect of the administrative decision or if an order staying the effect of the administrative decision is later revoked, the secretary shall follow the procedures in §§ 26-18-1004 and 26-18-1005 to enforce the closure of the business pending the outcome of the suit filed under this section.
(d) The noncompliant taxpayer or the secretary may file an appeal of the circuit court decision to the appropriate appellate court as provided by law.
(e)(1) If a circuit court issues an order under this section affirming a business closure order, the order of the circuit court shall constitute an injunction prohibiting further operation of the business.
(2) In order to operate a business while an appeal is pending under subsection (d) of this section, a noncompliant taxpayer shall obtain an order from the appellate court staying the decision of the circuit court.
(f) The procedures established by this section are the sole methods for seeking judicial relief from an administrative decision.
(g) A noncompliant taxpayer shall not continue to operate a business if:
(1) The noncompliant taxpayer fails to seek judicial relief from a business closure order under this section;
(2) The noncompliant taxpayer fails to obtain a stay of the effect of a business closure order under subsections (c) and (e) of this section; or
(3) A business closure order is upheld on an appeal filed under subsection (d) of this section.
(h) Upon conviction, any person responsible for the decision to operate a business in violation of this subchapter is guilty of a Class A misdemeanor.
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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.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-1002. Administrative hearing.
(a) A noncompliant taxpayer may request an administrative hearing concerning the decision of the Secretary of the Department of Finance and Administration to close the noncompliant taxpayer's business by following the procedures in this section.
(b) Within five (5) business days after the delivery or attempted delivery of the notice required by § 26-18-1001(c), the noncompliant taxpayer may file a written protest, signed by the noncompliant taxpayer or his or her authorized agent, stating the reasons for opposing the closure of the business and requesting an administrative hearing.
(c)(1) A noncompliant taxpayer may request that an administrative hearing be held in person, by telephone, upon written documents furnished by the noncompliant taxpayer, or upon written documents and any evidence produced by the noncompliant taxpayer at an administrative hearing.
(2) The secretary has the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person or by telephone.
(3) A noncompliant taxpayer who requests an administrative hearing based upon written documents is not entitled to any other administrative hearing prior to the hearing officer's rendering a decision.
(d) The administrative hearing will be conducted by a hearing officer appointed by the secretary under § 26-18-405.
(e)(1) The hearing officer will set the time and place for a hearing and will give the noncompliant taxpayer notice of the hearing.
(2) At the administrative hearing, the noncompliant taxpayer may be represented by an authorized representative and may present evidence in support of his or her position.
(f)(1) The hearing may be held in any city in which the Revenue Division of the Departme
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-1002
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 26-18-1002. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-1004. Business closure procedure.
(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that:
(1) Identifies the business as being subject to a business closure order; and
(2) States that the business is prohibited from further operation.
(b)(1) The secretary may also lock or otherwise secure the business so that it may not be operated.
(2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.
(c) The secretary may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section.
(d) Any taxpayer information disclosed by the secretary under the procedures outlined in this section shall not be subject to the confidentiality provisions of § 26-18-303.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-1004
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 26-18-1004. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-1005. Suspension of a business license.
(a) After the decision to close the noncompliant taxpayer's business becomes final, the Secretary of the Department of Finance and Administration shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of the business.
(b) The closure of a business under this subchapter shall be grounds for the suspension or revocation of any business license granted under the laws of the State of Arkansas, excluding professional licenses.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-1005
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 26-18-1005. This identifies an authority to review, not proof of applicability.