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26-57-250. Civil action to recover tax and penalties — Party defendants.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-250. Civil action to recover tax and penalties — Party defendants.
(a) When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties.
(b) The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-250
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:26-57-250
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 57a960afba02ef9ec36fcb2ebe6651e648d1cf24c3e68db92950a78812c4fced
Source location: content.xml paragraph 26946
Stored source content
26-57-250. Civil action to recover tax and penalties — Party defendants.
(a) When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties.
(b) The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.
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