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26-34-107. No proceedings after payment except for fraud.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-34-107. No proceedings after payment except for fraud.
After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-34-107
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-34-107
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5716be20a891e1239c831e0f6574539319d74118e817b92ee0a125894c2300c6
Source location: content.xml paragraph 8083
Stored source content
26-34-107. No proceedings after payment except for fraud.
After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
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