Browse Arkansas Code titles and sections
26-18-304. Bonds.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-304. Bonds.
(a) Any bond required by any state tax law shall be subject to the approval of the Secretary of the Department of Finance and Administration as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the tax due the state under this chapter.
(b) Where a bond is required for the purpose of insuring any state tax law, and written notice of termination is required before the bond can be terminated, the party issuing the bond cannot be required to provide the written notice of termination more than sixty (60) days prior to the date the bond is to be terminated.
(c) The length of time required for the notice of termination shall be calculated from the date of receipt of the notice of termination, rather than the date of mailing.
(d) The term “bond” shall mean any bond, letter of credit, or assignment of a certificate of deposit.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-304
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.
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Stable record: arkansas_code:legal_authorities:26-18-304
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7b0e2d81bd5b95981ce0ae8b7dafab381fe1ffb85b2a5b5bde9c430e0abb5c5d
Source location: content.xml paragraph 2011
Stored source content
26-18-304. Bonds.
(a) Any bond required by any state tax law shall be subject to the approval of the Secretary of the Department of Finance and Administration as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the tax due the state under this chapter.
(b) Where a bond is required for the purpose of insuring any state tax law, and written notice of termination is required before the bond can be terminated, the party issuing the bond cannot be required to provide the written notice of termination more than sixty (60) days prior to the date the bond is to be terminated.
(c) The length of time required for the notice of termination shall be calculated from the date of receipt of the notice of termination, rather than the date of mailing.
(d) The term “bond” shall mean any bond, letter of credit, or assignment of a certificate of deposit.
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