26-18-501. Liability for tax payment generally.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-18-501. Liability for tax payment generally.

26-18-501. Liability for tax payment generally. (a) The liability for the payment of taxes imposed under any state tax law is on the taxpayer or person as identified by the particular state tax law. (b) Any person required to collect, truthfully account for, and pay over any state tax who willfully fails to collect the tax, or truthfully account and pay over the tax, or willfully attempts in any manner to evade or defeat any tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. (c) As used in this section, “person” includes an officer, director, or employee of a corporation, a partner or employee of a partnership, or a member, manager, or employee of a limited liability company, who, as an officer, director, employee, partner, member, or manager is under a duty to perform the act in respect to which the violation occurs. (d) This section shall not apply to the payment of corporate income taxes.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-501

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.