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26-62-107. Assessment of delinquent tax — Time limitations.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-62-107. Assessment of delinquent tax — Time limitations.
No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-62-107
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:26-62-107
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0476bf0dde8544954c60bb7d7940879636894b9c4d8e2d919945d139a5ce9d45
Source location: content.xml paragraph 30946
Stored source content
26-62-107. Assessment of delinquent tax — Time limitations.
No assessment of delinquent alternative fuels tax or penalties or interest shall be made for any month after the expiration of three (3) years from the date set for the filing of such monthly return. However, in case of a false or fraudulent report with intent to evade tax or of failure to file a report, assessment may be made at any time.
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