Browse Arkansas Code titles and sections
26-57-1212. Procedure upon forfeiture.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1212. Procedure upon forfeiture.
(a) Upon the seizure of the vending device, the vending device shall forthwith be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Secretary of the Department of Finance and Administration.
(b) The secretary or his or her authorized agent shall then proceed to make an administrative determination of whether or not the vending device and cash, if any, that have been seized should in fact be forfeited to the State of Arkansas.
(c) The owner of the vending device shall be given at least thirty (30) days' written notice of the date of the hearing on the forfeiture of the vending device. The notice shall be considered a notice of proposed assessment under § 26-18-403, and the owner shall be entitled to an administrative hearing pursuant to § 26-18-405.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1212
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:26-57-1212
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6fcdea93a5db50fafaebe04be1901762b42aa6a74a0da326ea0596b091412732
Source location: content.xml paragraph 28791
Stored source content
26-57-1212. Procedure upon forfeiture.
(a) Upon the seizure of the vending device, the vending device shall forthwith be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Secretary of the Department of Finance and Administration.
(b) The secretary or his or her authorized agent shall then proceed to make an administrative determination of whether or not the vending device and cash, if any, that have been seized should in fact be forfeited to the State of Arkansas.
(c) The owner of the vending device shall be given at least thirty (30) days' written notice of the date of the hearing on the forfeiture of the vending device. The notice shall be considered a notice of proposed assessment under § 26-18-403, and the owner shall be entitled to an administrative hearing pursuant to § 26-18-405.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-403. Proposed assessments.
(a)(1) If any taxpayer fails to file any return as required by any state tax law, the Secretary of the Department of Finance and Administration from any information in his or her possession or obtainable by him or her, may determine the correct amount of tax for the taxable period. If a return has been filed, the secretary shall examine the return and make any audit or investigation that he or she considers necessary.
(2)(A) When a return has not been filed and the secretary determines that there is a tax due for the taxable period or when a return has been filed and the secretary determines that the tax disclosed by the return is less than the tax disclosed by his or her examination, the secretary shall propose the assessment of additional tax plus penalties, as the case may be, and shall give notice of the proposed assessment to the taxpayer.
(B) The notice required under subdivision (a)(2)(A) of this section shall:
(i) Explain the basis for the proposed assessment;
(ii)(a) State that a final assessment, as provided by § 26-18-401, will be made if the taxpayer does not protest the proposed assessment as provided by § 26-18-404.
(b) The taxpayer does not have to protest the proposed assessment to later be entitled to exercise the right to seek a judicial review of the assessment under § 26-18-406; and
(iii) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.
(b) Any demand for additional payment of a state tax which is made as the result of a verification of a mathematical error on the return shall not be deemed to be a proposed
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-403
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 26-18-403. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-405. Hearing on proposed assessments.
(a)(1) The Secretary of the Department of Finance and Administration shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of the proposed assessment or the denial of the claim for refund.
(2) Decisions of the hearing officer shall be final unless revised by the secretary.
(3) The hearings on written and oral protests and determinations made by the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
(b) The secretary may appoint one (1) or more hearing officers, but the persons occupying these appointments shall not contemporaneously with the holding of these appointments have any other administrative duties within the Revenue Division of the Department of Finance and Administration.
(c) The actual hearing on the written protest shall be held in any city in which the Revenue Division of the Department of Finance and Administration maintains a field audit district office or in such other city as the secretary shall, in his or her discretion, designate.
(d)(1)(A) All written protests filed with the secretary shall be delivered promptly to the hearing officer.
(B) The hearing officer shall set the time and place for the hearing on a written protest and shall give the taxpayer reasonable notice of the hearing.
(C) If it is not possible for the hearing officer to hold a hearing and issue a decision on a protest of a proposed assessment within one hundred eighty (180) days after the taxpayer files a written protest for reasons that the hearing officer determines are beyond the taxpayer's control, the secretary shall waive the interest for the period
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-405
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 26-18-405. This identifies an authority to review, not proof of applicability.