Arkansas Statutes
§ 26-34-107 — No proceedings after payment except for fraud
Arkansas § 26-34-107
JurisdictionArkansas
Title26
This text of Arkansas § 26-34-107 (No proceedings after payment except for fraud) 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. § 26-34-107 (2026).
Text
After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Opinion No.
(Arkansas Attorney General Reports, 1992)
Legislative History
Acts 1931, No. 281, § 1; Pope's Dig., § 13899; A.S.A. 1947, § 84-110.
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 revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-34-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-34-107.