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3-5-223. Actions to recover taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-223. Actions to recover taxes.
(a) Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes.
(b) Action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in such evasion.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-223
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:3-5-223
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5063a4020bce377a37923bbf8f2248f34492ca42bae8c26a3f3ce50a82ad5f9c
Source location: content.xml paragraph 3501
Stored source content
3-5-223. Actions to recover taxes.
(a) Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes.
(b) Action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in such evasion.
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