Arkansas § 26-26-1617 Time limitation for collection

Arkansas Statutes

§ 26-26-1617 — Time limitation for collection

Arkansas § 26-26-1617

Title26

This text of Arkansas § 26-26-1617 (Time limitation for collection) 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. § 26-26-1617 (2026).

Text

(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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(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.