Arkansas Statutes
§ 26-26-1617 — Time limitation for collection
Arkansas·Title 26
(a)(1) Taxes and penalties certified to the Secretary of the Department of Finance and Administration under § 26-26-1614 shall be collected within ten (10) years from the date of certification to the secretary.
(2)Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible.
(b)Taxes and penalties that become uncollectible under subsection (a) of this section shall be waived by the secretary.
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Legislative History
Added by Act 2021, No. 719,§ 1, eff. 7/28/2021.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues