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26-59-112. Secretary to make return when no return filed.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-59-112. Secretary to make return when no return filed.
If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-59-112
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:26-59-112
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 874def30b0fa44d263d8b6a2f142d7152df07915054a9206d14c4d1986428910
Source location: content.xml paragraph 30400
Stored source content
26-59-112. Secretary to make return when no return filed.
If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.
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