26-18-602. Judicial review of cancellation decision.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-18-602. Judicial review of cancellation decision.

26-18-602. Judicial review of cancellation decision. (a)(1) The affected taxpayer may seek relief from the decision of the Secretary of the Department of Finance and Administration, rendered after a hearing, cancelling a license, permit, or registration. (2) The taxpayer's petition seeking an order to stay the effect of the secretary's decision shall be filed within thirty (30) days after receipt of notice of that decision by the taxpayer with the Pulaski County Circuit Court or the circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo. (b)(1) Relief from the decision of the secretary cancelling a license, permit, or registration may be taken only as provided in this section. (2)(A) To stay the effect of the secretary's decision, the person or taxpayer shall file a bond not to exceed twenty-five thousand dollars ($25,000) with and in an amount fixed by the secretary, payable to the State of Arkansas. (B) The bond shall be conditioned upon: (i) The faithful and diligent prosecution of the appeal by the taxpayer to a final determination; and (ii) The immediate compliance of the taxpayer with the secretary's decision if the secretary's decision is not enjoined by the circuit court or upon appeal is upheld by the Supreme Court. (3) The secretary may, in his or her discretion, refuse to stay the effect of his or her decision and permit a bond to be posted when he or she determines in his or her sole discretion that the public safety and welfare would be endangered by the stay. (c) The venue for all actions seeking relief from a decision of the secretary concerning the cancellation of or refusal of the issuance of a license or permit shall be the Pulaski County Circuit

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-602

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.