Arkansas § 26-18-1004 Business closure procedure

Arkansas Statutes

§ 26-18-1004 — Business closure procedure

Arkansas § 26-18-1004

Title26

This text of Arkansas § 26-18-1004 (Business closure procedure) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-18-1004 (2026).

Text

(a)If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that:

(1)Identifies the business as being subject to a business closure order; and (2) States that the business is prohibited from further operation.

(b)(1) The secretary may also lock or otherwise secure the business so that it may not be operated.

(2)However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.

(c)The secretary

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(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that: (1) Identifies the business as being subject to a business closure order; and (2) States that the business is prohibited from further operation. (b) (1) The secretary may also lock or otherwise secure the business so that it may not be operated. (2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section. (c) The secretary may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section. (d) Any taxpayer information disclosed by the secretary under the procedures outlined in this section shall not be subject to the confidentiality provisions of § 26-18-303 .

Legislative History

Amended by Act 2019, No. 910,§ 3659, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3658, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3657, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.